Civic Intelligence

Presbyterian Theological Seminary

EIN 95-3608910 • 501(c)3 • Santa Fe Spring, CA

Profile

Presbyterian theological seminary in america exists to servce the korean presbyterian church abroad (kpca) and the kingdom of god by equipping students for effective service to god, his church, and the world he sends us to evangelize.

15605 Carmenita RdSanta Fe Spring, CA 90670

www.ptsa.edu

Siviq Scores

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

Liabilities / Assets

68th percentile

0.30x

Higher debt load relative to assets than 68% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

84th percentile

0.96x

Higher debt load relative to revenue than 84% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

73rd percentile

20%

Higher net margin than 73% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

23rd percentile

$0

Higher top officer pay than 23% of similar nonprofits.

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

501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

53rd percentile

5.2%

Faster asset growth than 53% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

11th percentile

-27%

Faster revenue growth than 11% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets68th percentile

Assets

Up

$8,708,254

Up $1,335,401 (+18%) from 2023

Liabilities

Down

$2,821,464

Down $48,561 (-1.7%) from 2023

Net Assets

Up

$5,886,790

Up $1,383,962 (+31%) from 2023

Operations
Liabilities / Revenue84th percentileNet Margin73rd percentile

Revenue

Up

$3,859,614

Up $2,019,893 (+110%) from 2023

Expenses

Up

$2,475,651

Up $767,301 (+45%) from 2023

Net Income

Up

$1,383,963

Up $1,252,592 (+953%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth53rd percentile

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

$10M$5.0M$0Assets 2011: $6,786,958Liabilities 2011: $3,429,559Net Assets 2011: $3,357,3992011Assets 2012: $6,619,709Liabilities 2012: $3,373,728Net Assets 2012: $3,245,9812012Assets 2013: $6,418,788Liabilities 2013: $3,251,706Net Assets 2013: $3,167,0822013Assets 2014: $6,194,612Liabilities 2014: $3,174,637Net Assets 2014: $3,019,9752014Assets 2015: $6,028,105Liabilities 2015: $3,112,299Net Assets 2015: $2,915,8062015Assets 2016: $5,983,468Liabilities 2016: $3,066,371Net Assets 2016: $2,917,0972016Assets 2017: $5,908,234Liabilities 2017: $2,988,364Net Assets 2017: $2,919,8702017Assets 2018: $5,607,889Liabilities 2018: $2,885,568Net Assets 2018: $2,722,3212018Assets 2019: $5,254,542Liabilities 2019: $2,852,374Net Assets 2019: $2,402,1682019Assets 2020: $5,674,942Liabilities 2020: $3,055,119Net Assets 2020: $2,619,8232020Assets 2021: $6,304,947Liabilities 2021: $2,936,615Net Assets 2021: $3,368,3322021Assets 2022: $7,345,023Liabilities 2022: $2,973,566Net Assets 2022: $4,371,4572022Assets 2023: $7,372,853Liabilities 2023: $2,870,025Net Assets 2023: $4,502,8282023Assets 2024: $8,708,254Liabilities 2024: $2,821,464Net Assets 2024: $5,886,7902024

Highlighted filing

2024

Assets$8,708,254
Liabilities$2,821,464
Net Assets$5,886,790
Open 2024 Filing

Operations Trend

Revenue Growth11th percentile

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

$4.0M$2.0M$0-$2.0MRevenue 2011: $1,082,043Expenses 2011: $1,184,375Net Income 2011: -$102,3322011Expenses 2012: $986,9462012Revenue 2013: $912,060Expenses 2013: $990,959Net Income 2013: -$78,8992013Revenue 2014: $961,027Expenses 2014: $1,108,134Net Income 2014: -$147,1072014Revenue 2015: $981,084Expenses 2015: $1,085,253Net Income 2015: -$104,1692015Revenue 2016: $1,001,530Expenses 2016: $1,000,239Net Income 2016: $1,2912016Revenue 2017: $997,384Expenses 2017: $994,611Net Income 2017: $2,7732017Revenue 2018: $1,020,543Expenses 2018: $1,218,092Net Income 2018: -$197,5492018Revenue 2019: $1,150,152Expenses 2019: $1,470,305Net Income 2019: -$320,1532019Revenue 2020: $1,389,161Expenses 2020: $1,171,506Net Income 2020: $217,6552020Revenue 2021: $1,864,742Expenses 2021: $1,116,233Net Income 2021: $748,5092021Revenue 2022: $2,492,325Expenses 2022: $1,489,195Net Income 2022: $1,003,1302022Revenue 2023: $1,839,721Expenses 2023: $1,708,350Net Income 2023: $131,3712023Revenue 2024: $3,859,614Expenses 2024: $2,475,651Net Income 2024: $1,383,9632024

Highlighted filing

2024

Revenue$3,859,614
Expenses$2,475,651
Net Income$1,383,963
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Summary only. Only limited summary data is available for this year.

Open filing
Assets
$8,708,254
Liabilities
$2,821,464
Net assets
$5,886,790
Revenue
$3,859,614
Expenses
$2,475,651
Net income
$1,383,963
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Summary only. Only limited summary data is available for this year.$8.71$2.82$5.89$3.86$2.48$1.38
2023Summary only. Only limited summary data is available for this year.$7.37$2.87$4.50$1.84$1.71$0.13
2022Summary only. Only limited summary data is available for this year.$7.35$2.97$4.37$2.49$1.49$1.00
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.30$2.94$3.37$1.86$1.12$0.75
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.67$3.06$2.62$1.39$1.17$0.22
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.25$2.85$2.40$1.15$1.47$0.32
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.61$2.89$2.72$1.02$1.22$0.20
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.91$2.99$2.92$1.00$0.99$0.00
2016Summary only. Only limited summary data is available for this year.$5.98$3.07$2.92$1.00$1.00$0.00
2015Detailed filing. Detailed filing data is available for this year.$6.03$3.11$2.92$0.98$1.09$0.10
2014Detailed filing. Detailed filing data is available for this year.$6.19$3.17$3.02$0.96$1.11$0.15
2013Summary only. Only limited summary data is available for this year.$6.42$3.25$3.17$0.91$0.99$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.62$3.37$3.25$0.99
2011Summary only. Only limited summary data is available for this year.$6.79$3.43$3.36$1.08$1.18$0.10
Latest Detailed Filing

The latest 2024 filing currently has summary financial data only. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Feb 9, 2022
Return Version
2020v4.0
Gross Receipts
$2,041,932
Mission and Program Overview

Mission

Presbyterian theological seminary in america exists to servce the korean presbyterian church abroad (kpca) and the kingdom of god by equipping students for effective service to god, his church, and the world he sends us to evangelize.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,891,223$5,426,726▲ $535,503
Cash and Non-Interest-Bearing Accounts$539,127$716,462▲ $177,335
Accounts Receivable$130,874$143,312▲ $12,438
Prepaid Expenses and Deferred Charges$10,539$10,383▼ $156
Intangible Assets$1,179$6,564▲ $5,385
Pledges and Grants Receivable$100,000$1,500▼ $98,500
Total Assets$5,674,942$6,304,947▲ $630,005
Other Assets Total$2,000--
Liabilities
Other Liabilities$2,951,066$2,804,917▼ $146,149
Deferred Revenue$90,844$125,621▲ $34,777
Accounts Payable and Accrued Expenses$13,209$6,077▼ $7,132
Total Liabilities$3,055,119$2,936,615▼ $118,504
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,619,823$3,368,332▲ $748,509
Total Net Assets Fund Balance$2,619,823$3,368,332▲ $748,509
Total Liabilities and Net Assets / Fund Balance$5,674,942$6,304,947▲ $630,005

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3,506,726$2,055,459$5,562,185
Land$1,920,000-$1,920,000
Compensation and Service Providers
Top Officer Pay23rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Sang M LeePresidentPT$94,880$94,880

Board Members and Trustees

NameTitle
Young Ki YooChairman
Charles Y ChonBoard Member
Chung Youl YunBoard Member
Dong Hyun KimBoard Member
Heung Soo SonBoard Member
Hong Kwon JunBoard Member
Hyoun Dong LeeBoard Member
Jong Hee ParkBoard Member
Joong Han ChungBoard Member
Steve HongBoard Member
Sung Sik ParkBorad Member
Revenue and Support

Revenue Composition

Contributions and Grants
$1,044,307
Program Service Revenue
$818,289
Investment Income
$192
Other Revenue
$1,954
All Other Contributions
$218,271
Change in Net Assets
$748,509
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$635,073
Other Expenses$481,160
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$269,795$224,990-$494,785
Depreciation Depletion$125,891$4,157-$130,048
All Other Expenses$45,152$52,230-$97,382
Current Officers, Directors, Trustees, and Key Employees$94,880--$94,880
Interest-$88,886-$88,886
Payroll Taxes$27,959$17,449-$45,408
Other Expenses$42,323$21,009-$21,009
Travel-$12,164-$12,164
Fees for Services Accounting-$11,400-$11,400
Insurance$9,458--$9,458
Advertising-$8,029-$8,029
Office Expenses-$7,239-$7,239
Fees for Services Legal-$2,040-$2,040
Total Functional Expenses$615,458$500,775$0$1,116,233
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Long-term Debts$2,668,704
Current Maturities of Long-term Debt$83,477
Security Deposit Payable$37,612
Accrued Liabilities$8,030
Payroll Tax Payable$7,094
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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, Page 6, Part VI, Line 11B

“Review by president of the institution”

Form 990, Page 6, Part VI, Line 19

“Documents available upon request”

Filing and Contact Details

Filer

Filer Name
Presbyterian Theological Seminary
EIN
95-3608910
Phone
5629261023
Address
15605 CARMENITA RD, SANTA FE SPRING, CA 90670

Signing Officer

Name
Sang M Lee
Title
President
Phone
5629261023
Signed
2022-02-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sang M Lee
Formed
1981
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
12
Employees
62

Preparer

Firm
Integral Cpas & Associates Inc
Address
3130 WILSHIRE BLVD STE 309, LOS ANGELES, CA 90010-1206
Preparer
Simon Lee
Phone
2133802300
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Presbyterian theological seminary in america exists to servce the korean presbyterian church abroad (kpca) and the kingdom of god by equipping students for effective service to god, his church, and the world he sends us to evangelize.”

Form 990, Page 2, Part III, Line 4D

“Korean presbyterian theological seminary offers religious study program.”

Raw XML Appendix399 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REVIEW BY PRESIDENT OF THE INSTITUTION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS AVAILABLE UPON REQUEST
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