Civic Intelligence

Charles H Mason Theological Seminary

EIN 84-3106254 • 501(c)3 • Atlanta, GA

Profile

To educate students to become leaders in the local and global communities from an Afrocentric Pentecostal theological perspective.

700 Martin Luther King Jr DriveAtlanta, GA 30314
Siviq Scores

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

Liabilities / Assets

66th percentile

0.01x

Higher debt load relative to assets than 66% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

69th percentile

0.01x

Higher debt load relative to revenue than 69% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

42nd percentile

-1.1%

Higher net margin than 42% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

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 2022

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2022

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2022

Balance Sheet
Liabilities / Assets66th percentile

Assets

$84,214

No earlier filing loaded for comparison.

Liabilities

$614

No earlier filing loaded for comparison.

Net Assets

$83,600

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue69th percentileNet Margin42nd percentile

Revenue

$64,021

No earlier filing loaded for comparison.

Expenses

$64,727

No earlier filing loaded for comparison.

Net Income

-$706

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$100K$50K$0Assets 2022: $84,214Liabilities 2022: $614Net Assets 2022: $83,6002022

Highlighted filing

2022

Assets$84,214
Liabilities$614
Net Assets$83,600
Open 2022 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$80K$60K$40K$20K$0-$20KRevenue 2022: $64,021Expenses 2022: $64,727Net Income 2022: -$7062022

Highlighted filing

2022

Revenue$64,021
Expenses$64,727
Net Income-$706
Open 2022 Filing

Filings

Most recent year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$84,214
Liabilities
$614
Net assets
$83,600
Revenue
$64,021
Expenses
$64,727
Net income
-$706
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Detailed filing. Detailed filing data is available for this year.$84.2$0.61$83.6$64.0$64.7$0.71
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2021 to Mar 31, 2022
Signed
Nov 16, 2023
Return Version
2022v5.0
Gross Receipts
$64,021
Mission and Program Overview

Mission

To educate students to become leaders in the local and global communities from an Afrocentric Pentecostal theological perspective.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts-$84,214-
Total Assets$0$84,214▲ $84,214
Liabilities
Accounts Payable and Accrued Expenses-$614-
Total Liabilities$0$614▲ $614
Net Assets / Fund Balance
Net Assets Without Donor Restrictions-$83,600-
Total Net Assets Fund Balance$0$83,600▲ $83,600
Total Liabilities and Net Assets / Fund Balance$0$84,214▲ $84,214
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Johnny a TatesVice Chairman
Charles D HillSecretary
JOHN W REDIC SrSecretary
Harold BennetTresurer
Revenue and Support

Revenue Composition

Contributions and Grants
$64,015
Program Service Revenue
$0
Investment Income
$6
Other Revenue
$0
All Other Contributions
$64,015
Change in Net Assets
$-706
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$64,727
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$43,783--$43,783
Other Expenses$8,236--$8,236
Travel$5,712--$5,712
Office Expenses$2,492--$2,492
Advertising$150--$150
Interest$54--$54
Insurance$29--$29
Total Functional Expenses$64,727$0$0$64,727
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

“The Governing Body reviewed the 990 before it was filed.”

Governing documents etc available to public Part VI line 19

“Other information and documentation is made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Charles H Mason Theological Seminary
EIN
84-3106254
Address
700 MARTIN LUTHER KING JR DRIVE, Atlanta, GA 30314

Signing Officer

Name
Harold Bennett
Title
Key Employee
Phone
9019479361
Signed
2023-11-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Allen Hall
Formed
2022
Legal Domicile
Ga
Voting Board Members
4
Independent Board Members
0
Employees
0
Volunteers
10

Preparer

Firm
B Watson and Company
Address
934 GLENWOOD AVE SUITE 130, Atlanta, GA 30316
Preparer
Barren L Watson
Phone
4046224200
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