Civic Intelligence

Esther Theological Seminary of Malabar Inc.

EIN 82-1223095 • 501(c)3 • Palm Bay, FL

RevokedPub. 78 Eligible990-N Coverage

Profile

To teach biblical doctrine

Revocation date: May 15, 2021

1501 ROBERT CONLAN BLVD Ste 260Palm Bay, FL 32905

www.esthertheological.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

44th percentile

-0.1%

Higher net margin than 44% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

100th percentile

972900%

Faster asset growth than 100% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

65th percentile

11%

Faster revenue growth than 65% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$9,730

Up $9,730 from 2022

Liabilities

Flat

$0

Flat from 2022

Net Assets

Up

$9,730

Up $9,730 from 2022

Operations
Liabilities / Revenue62nd percentileNet Margin44th percentile

Revenue

Up

$60,967

Up $6,231 (+11%) from 2022

Expenses

Up

$61,048

Up $8,383 (+16%) from 2022

Net Income

Down

-$81

Down $2,152 (-104%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth100th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$10K$5.0K$0Assets 2022: $0Liabilities 2022: $0Net Assets 2022: $02022Assets 2023: $9,730Liabilities 2023: $0Net Assets 2023: $9,7302023

Highlighted filing

2023

Assets$9,730
Liabilities$0
Net Assets$9,730
Open 2023 Filing

Operations Trend

Revenue Growth65th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$80K$60K$40K$20K$0-$20KRevenue 2022: $54,736Expenses 2022: $52,665Net Income 2022: $2,0712022Revenue 2023: $60,967Expenses 2023: $61,048Net Income 2023: -$812023

Highlighted filing

2023

Revenue$60,967
Expenses$61,048
Net Income-$81
Open 2023 Filing

Filings

Most recent year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$9,730
Liabilities
$0
Net assets
$9,730
Revenue
$60,967
Expenses
$61,048
Net income
-$81
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$9.73$0.00$9.73$61.0$61.0$0.08
2022Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$54.7$52.7$2.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Apr 30, 2024
Return Version
2023v5.0
Gross Receipts
$60,967
Mission and Program Overview

Mission

To teach biblical doctrine

Post secondary religious school

Program Services

DescriptionGrantsExpenses
All income is received in furtherance on organizations primary exempt function-$48,116
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
PAULINE BORLANDPresidentdirectorFT$0--
CHAD FERTILChairman-$0--
BRENDA HERBERTTreasurerdirectorFT$0--
SIDLEY MULLINSDirector-$0--
DEAN SPITZERDirector-$0--
LUCILLE RICHARDSONDirector-$0--
DAMALI FLETCHERDirector-$0--
Filing and Contact Details

Filer

Filer Name
Esther Theological Seminary of Malabar Inc
EIN
82-1223095
In Care Of
% Pauline Borland
Phone
3214993344
Address
1501 ROBERT CONLAN BLVD Ste 260, Palm Bay, FL 32905

Signing Officer

Name
Pauline Borland
Title
President
Phone
3214993344
Signed
2024-04-30
Discuss with paid preparer
Yes

Preparer

Firm
Rodney S White CPA
Address
4650 Lipscomb St NE, Suite 20, Palm Bay, FL 32905
Preparer
Rodney S White CPA
Phone
3217289366
Supplemental Narrative

Additional Explanations

Part I Line 8

“Shared office rent $8400.00”

Part I Line 10

“Grants and other assistance to domestic organizations and governments $1000.00”

Part I Line 16

“Advertising and promotion $1734.00”

Part I Line 16

“Other office expenses $2316.00”

Part I Line 16

“Information technology $1804.00”

Part I Line 16

“Travel $130.00”

Part I Line 16

“Conferences, conventions, and meetings $150.00”

Part I Line 16

“Depreciation, depletion, and amortization $485.00”

Part I Line 16

“Insurance $3882.00”

Part I Line 16

“ABHE expenses $9550.00”

Part I Line 16

“Books $418.00”

Part I Line 16

“Professional development $136.00”

Part I Line 20

“Adjustment per tax -$548.00”

Raw XML Appendix196 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1CHAD FERTIL
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENTDIRECTOR
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURERDIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt0-548
IRS990EZ/OtherExpensesTotalAmt020605
IRS990EZ/OtherRevenueTotalAmt08400
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IRS990EZ/ProhibitedTaxShelterTransInd0false
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IRS990EZ/RelatedOrgSect527OrgInd0false
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IRS990EZ/SchoolOperatingInd0true
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0FL
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TotalExpensesAmt061048
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IRS990EZ/TransactionWithControlEntInd0false
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IRS990EZ/TypeOfOrganizationCorpInd0X
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IRS990ScheduleA/SchoolInd0X
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0Described on internet homepage and in school publications
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I Line 3
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Shared office rent $8400.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Grants and other assistance to domestic organizations and governments $1000.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Advertising and promotion $1734.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Other office expenses $2316.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Information technology $1804.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Travel $130.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Conferences, conventions, and meetings $150.00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Insurance $3882.00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Professional development $136.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Adjustment per tax -$548.00
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Part I Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Part I Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Part I Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Part I Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Part I Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Part I Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Part I Line 20
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PAULINE BORLAND
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum03214993344
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-04-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ESTHER THEOLOGICAL SEMINARY OF MALABAR INC
ReturnHeader/Filer/BusinessNameControlTxt0ESTH
ReturnHeader/Filer/EIN0821223095
ReturnHeader/Filer/InCareOfNm0% Pauline Borland
ReturnHeader/Filer/PhoneNum03214993344
ReturnHeader/Filer/USAddress/AddressLine1Txt01501 ROBERT CONLAN BLVD Ste 260
ReturnHeader/Filer/USAddress/CityNm0Palm Bay
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0900282202
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Rodney S White CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04650 Lipscomb St NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine2Txt0Suite 20
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Palm Bay
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
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ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RODNEY S WHITE CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-04-30T13:44:06-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0PAULINE
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ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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