Civic Intelligence

International Theological Seminary

EIN 95-3890724 • 501(c)3 • West Covina, CA

Profile

To provide a center for the study of theology and ministry in evangelical persuasion based upon the infallible and inerrant inspired word of god in the bible.

Refreshing map…

540 E Vine AveWest Covina, CA 91790

www.itsla.edu

Siviq Scores

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

Liabilities / Assets

86th percentile

0.61x

Higher debt load relative to assets than 86% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

81st percentile

0.49x

Higher debt load relative to revenue than 81% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

21st percentile

-11%

Higher net margin than 21% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

6th percentile

-35%

Faster asset growth than 6% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

83rd percentile

49%

Faster revenue growth than 83% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets86th percentile

Assets

Down

$2,282,761

Down $230,248 (-9.2%) from 2023

Liabilities

Up

$1,503,239

Up $196,573 (+15%) from 2023

Net Assets

Down

$779,522

Down $426,821 (-35%) from 2023

Operations
Liabilities / Revenue81st percentileNet Margin21st percentile

Revenue

Down

$1,235,104

Down $182,981 (-13%) from 2023

Expenses

Down

$1,661,911

Down $52,007 (-3.0%) from 2023

Net Income

Down

-$426,807

Down $130,974 (-44%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth6th percentile

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

$3.0M$2.0M$1.0M$0Assets 2012: $1,854,428Liabilities 2012: $0Net Assets 2012: $1,854,4282012Assets 2013: $1,379,231Liabilities 2013: $0Net Assets 2013: $1,379,2312013Assets 2014: $1,107,689Liabilities 2014: $0Net Assets 2014: $1,107,6892014Assets 2015: $757,275Liabilities 2015: $0Net Assets 2015: $757,2752015Assets 2016: $684,694Liabilities 2016: $0Net Assets 2016: $684,6942016Assets 2017: $523,282Liabilities 2017: $25,185Net Assets 2017: $498,0972017Assets 2018: $381,313Liabilities 2018: $3,850Net Assets 2018: $377,4632018Assets 2019: $428,596Liabilities 2019: $1,325Net Assets 2019: $427,2712019Assets 2020: $1,674,573Liabilities 2020: $1,220,133Net Assets 2020: $454,4402020Assets 2021: $1,934,701Liabilities 2021: $1,514,673Net Assets 2021: $420,0282021Assets 2022: $2,691,097Liabilities 2022: $1,315,576Net Assets 2022: $1,375,5212022Assets 2023: $2,513,009Liabilities 2023: $1,306,666Net Assets 2023: $1,206,3432023Assets 2024: $2,282,761Liabilities 2024: $1,503,239Net Assets 2024: $779,5222024

Highlighted filing

2024

Assets$2,282,761
Liabilities$1,503,239
Net Assets$779,522
Open 2024 Filing

Operations Trend

Revenue Growth83rd percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2012: $666,217Expenses 2012: $891,211Net Income 2012: -$224,9942012Revenue 2013: $482,928Expenses 2013: $958,124Net Income 2013: -$475,1962013Revenue 2014: $513,457Expenses 2014: $818,576Net Income 2014: -$305,1192014Revenue 2015: $521,048Expenses 2015: $871,462Net Income 2015: -$350,4142015Revenue 2016: $764,657Expenses 2016: $837,238Net Income 2016: -$72,5812016Revenue 2017: $589,133Expenses 2017: $775,730Net Income 2017: -$186,5972017Revenue 2018: $645,313Expenses 2018: $758,617Net Income 2018: -$113,3042018Revenue 2019: $750,025Expenses 2019: $740,107Net Income 2019: $9,9182019Revenue 2020: $1,076,397Expenses 2020: $1,039,725Net Income 2020: $36,6722020Revenue 2021: $1,137,176Expenses 2021: $1,171,588Net Income 2021: -$34,4122021Revenue 2022: $2,412,398Expenses 2022: $1,529,505Net Income 2022: $882,8932022Revenue 2023: $1,418,085Expenses 2023: $1,713,918Net Income 2023: -$295,8332023Revenue 2024: $1,235,104Expenses 2024: $1,661,911Net Income 2024: -$426,8072024

Highlighted filing

2024

Revenue$1,235,104
Expenses$1,661,911
Net Income-$426,807
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$2,282,761
Liabilities
$1,503,239
Net assets
$779,522
Revenue
$1,235,104
Expenses
$1,661,911
Net income
-$426,807
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.28$1.50$0.78$1.24$1.66$0.43
2023Summary only. Only limited summary data is available for this year.$2.51$1.31$1.21$1.42$1.71$0.30
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.69$1.32$1.38$2.41$1.53$0.88
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.93$1.51$0.42$1.14$1.17$0.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.67$1.22$0.45$1.08$1.04$0.04
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.43$0.00$0.43$0.75$0.74$0.01
2018Summary only. Only limited summary data is available for this year.$0.38$0.00$0.38$0.65$0.76$0.11
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$0.03$0.50$0.59$0.78$0.19
2016Detailed filing. Detailed filing data is available for this year.$0.68$0.00$0.68$0.76$0.84$0.07
2015Summary only. Only limited summary data is available for this year.$0.76$0.00$0.76$0.52$0.87$0.35
2014Detailed filing. Detailed filing data is available for this year.$1.11$0.00$1.11$0.51$0.82$0.31
2013Summary only. Only limited summary data is available for this year.$1.38$0.00$1.38$0.48$0.96$0.48
2012Summary only. Only limited summary data is available for this year.$1.85$0.00$1.85$0.67$0.89$0.22
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2023 to May 31, 2024
Signed
Jun 2, 2025
Return Version
2023v6.0
Gross Receipts
$1,235,104
Mission and Program Overview

Mission

To provide a center for the study of theology and ministry in evangelical persuasion based upon the infallible and interrant inspired word of God in the bible.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,212,849$1,202,604▼ $10,245
Cash and Non-Interest-Bearing Accounts$703,190$423,514▼ $279,676
Other Notes and Loans Receivable, Net$344,280$407,074▲ $62,794
Intangible Assets$12,089$10,264▼ $1,825
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$2,513,009$2,282,761▼ $230,248
Other Assets Total$240,601$239,305▼ $1,296
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,214,039$1,350,700▲ $136,661
Accounts Payable and Accrued Expenses$73,452$130,437▲ $56,985
Other Liabilities$19,175$22,102▲ $2,927
Total Liabilities$1,306,666$1,503,239▲ $196,573
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,206,343$779,522▼ $426,821
Total Net Assets Fund Balance$1,206,343$779,522▼ $426,821
Total Liabilities and Net Assets / Fund Balance$2,513,009$2,282,761▼ $230,248

Asset Categories

AssetBook ValueDepreciationBasis
Land$847,900-$847,900
Buildings$354,704$44,896$399,600
Equipment-$92,473$92,473
Other Assets Org$5,000--
Compensation and Service Providers
Top Officer Pay40th percentile

Employees

NameTitleFull / Part TimeBaseTotal
James S LeePresidentFT$38,767$38,767

Board Members and Trustees

NameTitle
Zhao H YangCFO
Eddie RigdonSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$651,387
Program Service Revenue
$583,544
Investment Income
$173
Other Revenue
$0
All Other Contributions
$651,387
Change in Net Assets
$-426,807
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,032,400
Salaries, Compensation, and Employee Benefits$629,511
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$365,330$44,900-$410,230
Other Employee Benefits$124,120--$124,120
All Other Expenses$34,608$85,922-$120,530
Other Expenses$4,745$68,866-$68,866
Interest-$48,497-$48,497
Payroll Taxes$38,821--$38,821
Current Officers, Directors, Trustees, and Key Employees$38,767--$38,767
Office Expenses-$38,637-$38,637
Pension Plan Contributions$6,147$11,426-$17,573
Travel$12,816$4,138-$16,954
Depreciation Depletion-$12,070-$12,070
Insurance$10,864--$10,864
Occupancy$10,500--$10,500
Advertising-$428-$428
Fees for Services Accounting-$50-$50
Total Functional Expenses$998,947$662,964$0$1,661,911
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Current Note Payable$10,164
Current Note Payable$9,984
Current Note Payable$1,954
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, Part VI, Section B, Line 11B

“No review was or will be conducted.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
International Theological Seminary
EIN
95-3890724
Phone
6264480023
Address
540 E Vine Ave, West Covina, CA 91790

Signing Officer

Name
James S Lee
Title
President
Signed
2025-06-02
Discuss with paid preparer
Yes

Organization Details

Formed
1986
Legal Domicile
CA
Voting Board Members
16
Independent Board Members
16
Employees
14

Preparer

Firm
Lim and Lim Accountancy Corporation
Address
3700 WILSHIRE BLVD SUITE 752, LOS ANGELES, CA 90010
Preparer
Choon Taik Lim CPA
Phone
2133804646
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Prior year adjustment = -$14”

Amended Explanation

“I am filing an amended tax return due to the discovery of classification and reporting errors in the originally filed return. The following adjustments have been made to correct the financial statements.Insurance expense: from $5,045 to $10,864Interest expense: from $54,316 to $48,497Other assets: from $239,320 to $239,305Accounts payable & accrued expenses: from $289,200 to $130,437Secured mortgages and note payable to unrelated third parties: from $1,193,891 to $1,350,700Other liabilities: from $20,149 to $22,102”

Raw XML Appendix389 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.

Path#Value
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IRS990/Desc0To teach and train people in theological courses for service in christian ministry and life.
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IRS990/OtherExpensesGrp/Desc3Utilities
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IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Dormitory Fees
IRS990/ProgramServiceRevenueGrp/Desc1Fees
IRS990/ProgramServiceRevenueGrp/Desc2Tuition
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt038350
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt128434
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2516760
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt038350
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt128434
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2516760
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0524228
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt05223
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01068712
IRS990/PYProgramServiceRevenueAmt0888634
IRS990/PYRevenuesLessExpensesAmt0-295833
IRS990/PYSalariesCompEmpBnftPaidAmt0645206
IRS990/PYTotalExpensesAmt01713918
IRS990/PYTotalRevenueAmt01418085
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-426807
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0583544
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0354704
IRS990ScheduleD/BuildingsGrp/DepreciationAmt044896
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0399600
IRS990ScheduleD/EquipmentGrp/DepreciationAmt092473
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt092473
IRS990ScheduleD/LandGrp/BookValueAmt0847900
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0847900
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0234305
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt15000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Library Books
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Security deposit
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01954
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt110164
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt29984
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Current Note Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Current Note Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Current Note Payable
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01202604
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0239305
IRS990ScheduleD/TotalLiabilityAmt022102
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/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Prior year adjustment = -$14
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3I am filing an amended tax return due to the discovery of classification and reporting errors in the originally filed return. The following adjustments have been made to correct the financial statements.Insurance expense: from $5,045 to $10,864Interest expense: from $54,316 to $48,497Other assets: from $239,320 to $239,305Accounts payable & accrued expenses: from $289,200 to $130,437Secured mortgages and note payable to unrelated third parties: from $1,193,891 to $1,350,700Other liabilities: from $20,149 to $22,102
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part XI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Amended Explanation
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02513009
IRS990/TotalAssetsEOYAmt02282761
IRS990/TotalAssetsGrp/BOYAmt02513009
IRS990/TotalAssetsGrp/EOYAmt02282761
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0651387
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0662964
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0998947
IRS990/TotalFunctionalExpensesGrp/TotalAmt01661911
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01306666
IRS990/TotalLiabilitiesEOYAmt01503239
IRS990/TotalLiabilitiesGrp/BOYAmt01306666
IRS990/TotalLiabilitiesGrp/EOYAmt01503239
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01206343
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0779522
IRS990/TotalProgramServiceExpensesAmt0998947
IRS990/TotalProgramServiceRevenueAmt0583544
IRS990/TotalReportableCompFromOrgAmt038767
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0583717
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01235104
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02513009
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02282761
IRS990/TravelGrp/ManagementAndGeneralAmt04138
IRS990/TravelGrp/ProgramServicesAmt012816
IRS990/TravelGrp/TotalAmt016954
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0540 E Vine Ave
IRS990/USAddress/CityNm0West Covina
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd091790
IRS990/VotingMembersGoverningBodyCnt016
IRS990/VotingMembersIndependentCnt016
IRS990/WebsiteAddressTxt0www.itsla.edu
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0James S Lee
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0International Theological Seminary
ReturnHeader/Filer/BusinessNameControlTxt0INTE
ReturnHeader/Filer/EIN0953890724
ReturnHeader/Filer/PhoneNum06264480023
ReturnHeader/Filer/USAddress/AddressLine1Txt0540 E Vine Ave
ReturnHeader/Filer/USAddress/CityNm0West Covina
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd091790
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0270608777
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LIM AND LIM ACCOUNTANCY CORPORATION
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03700 WILSHIRE BLVD SUITE 752
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LOS ANGELES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd090010
ReturnHeader/PreparerPersonGrp/PhoneNum02133804646
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Choon Taik Lim CPA
ReturnHeader/ReturnTs02025-06-02T11:25:13-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-06-01
ReturnHeader/TaxPeriodEndDt02024-05-31
ReturnHeader/TaxYr02023

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