Civic Intelligence

China Evangelical Seminary

EIN 95-4366755 • 501(c)3 • West Covina, CA

Profile

The seminary offers theological study programs leading to diploma of christian studies, master of christian studies and master of divinity. It also offers as a continuing education for laymen or ministers in christian theology.

1520 W Cameron AvenueWest Covina, CA 91790

www.cesna.edu

Siviq Scores

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

Liabilities / Assets

68th percentile

0.37x

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

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

85th percentile

1.35x

Higher debt load relative to revenue than 85% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

83rd percentile

34%

Higher net margin than 83% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

21st percentile

$96,830

Higher top officer pay than 21% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

52nd percentile

5.0%

Faster asset growth than 52% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

76th percentile

27%

Faster revenue growth than 76% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets68th percentile

Assets

Up

$12,389,605

Up $592,531 (+5.0%) from 2023

Liabilities

Down

$4,617,312

Down $569,241 (-11%) from 2023

Net Assets

Up

$7,772,293

Up $1,161,772 (+18%) from 2023

Operations
Liabilities / Revenue85th percentileNet Margin83rd percentile

Revenue

Up

$3,409,806

Up $714,725 (+27%) from 2023

Expenses

Up

$2,248,034

Up $134,085 (+6.3%) from 2023

Net Income

Up

$1,161,772

Up $580,640 (+100%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth52nd percentile

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

$15M$10M$5.0M$0Assets 2011: $7,166,566Liabilities 2011: $3,417,379Net Assets 2011: $3,749,1872011Assets 2012: $6,893,419Liabilities 2012: $2,740,697Net Assets 2012: $4,152,7222012Assets 2013: $6,745,673Liabilities 2013: $2,628,896Net Assets 2013: $4,116,7772013Assets 2014: $6,607,022Liabilities 2014: $2,560,532Net Assets 2014: $4,046,4902014Assets 2015: $6,618,269Liabilities 2015: $2,505,348Net Assets 2015: $4,112,9212015Assets 2016: $6,916,710Liabilities 2016: $2,705,506Net Assets 2016: $4,211,2042016Assets 2017: $7,034,963Liabilities 2017: $2,718,319Net Assets 2017: $4,316,6442017Assets 2018: $7,413,855Liabilities 2018: $2,785,602Net Assets 2018: $4,628,2532018Assets 2019: $7,750,668Liabilities 2019: $2,842,541Net Assets 2019: $4,908,1272019Assets 2020: $8,714,690Liabilities 2020: $3,278,283Net Assets 2020: $5,436,4072020Assets 2021: $10,676,914Liabilities 2021: $4,656,969Net Assets 2021: $6,019,9452021Assets 2022: $10,249,452Liabilities 2022: $4,220,063Net Assets 2022: $6,029,3892022Assets 2023: $11,797,074Liabilities 2023: $5,186,553Net Assets 2023: $6,610,5212023Assets 2024: $12,389,605Liabilities 2024: $4,617,312Net Assets 2024: $7,772,2932024

Highlighted filing

2024

Assets$12,389,605
Liabilities$4,617,312
Net Assets$7,772,293
Open 2024 Filing

Operations Trend

Revenue Growth76th percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,309,648Expenses 2011: $947,561Net Income 2011: $362,0872011Revenue 2012: $1,410,434Expenses 2012: $1,006,899Net Income 2012: $403,5352012Revenue 2013: $1,063,779Expenses 2013: $1,104,653Net Income 2013: -$40,8742013Revenue 2014: $1,106,308Expenses 2014: $1,145,093Net Income 2014: -$38,7852014Revenue 2015: $1,313,505Expenses 2015: $1,155,275Net Income 2015: $158,2302015Revenue 2016: $1,039,921Expenses 2016: $1,134,729Net Income 2016: -$94,8082016Revenue 2017: $1,231,103Expenses 2017: $1,129,570Net Income 2017: $101,5332017Revenue 2018: $1,601,927Expenses 2018: $1,128,433Net Income 2018: $473,4942018Revenue 2019: $1,698,769Expenses 2019: $1,368,841Net Income 2019: $329,9282019Revenue 2020: $1,841,427Expenses 2020: $1,522,053Net Income 2020: $319,3742020Revenue 2021: $2,322,092Expenses 2021: $1,585,380Net Income 2021: $736,7122021Revenue 2022: $2,348,234Expenses 2022: $2,321,076Net Income 2022: $27,1582022Revenue 2023: $2,695,081Expenses 2023: $2,113,949Net Income 2023: $581,1322023Revenue 2024: $3,409,806Expenses 2024: $2,248,034Net Income 2024: $1,161,7722024

Highlighted filing

2024

Revenue$3,409,806
Expenses$2,248,034
Net Income$1,161,772
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$12,389,605
Liabilities
$4,617,312
Net assets
$7,772,293
Revenue
$3,409,806
Expenses
$2,248,034
Net income
$1,161,772
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$12.4$4.62$7.77$3.41$2.25$1.16
2023Detailed filing. Detailed filing data is available for this year.$11.8$5.19$6.61$2.70$2.11$0.58
2022Detailed filing. Detailed filing data is available for this year.$10.2$4.22$6.03$2.35$2.32$0.03
2021Detailed filing. Detailed filing data is available for this year.$10.7$4.66$6.02$2.32$1.59$0.74
2020Detailed filing. Detailed filing data is available for this year.$8.71$3.28$5.44$1.84$1.52$0.32
2019Detailed filing. Detailed filing data is available for this year.$7.75$2.84$4.91$1.70$1.37$0.33
2018Detailed filing. Detailed filing data is available for this year.$7.41$2.79$4.63$1.60$1.13$0.47
2017Detailed filing. Detailed filing data is available for this year.$7.03$2.72$4.32$1.23$1.13$0.10
2016Detailed filing. Detailed filing data is available for this year.$6.92$2.71$4.21$1.04$1.13$0.09
2015Detailed filing. Detailed filing data is available for this year.$6.62$2.51$4.11$1.31$1.16$0.16
2014Detailed filing. Detailed filing data is available for this year.$6.61$2.56$4.05$1.11$1.15$0.04
2013Detailed filing. Detailed filing data is available for this year.$6.75$2.63$4.12$1.06$1.10$0.04
2012Summary only. Only limited summary data is available for this year.$6.89$2.74$4.15$1.41$1.01$0.40
2011Summary only. Only limited summary data is available for this year.$7.17$3.42$3.75$1.31$0.95$0.36
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 21, 2025
Return Version
2024v5.0
Gross Receipts
$3,632,050
Mission and Program Overview

Mission

The seminary offers theological study programs leading to diploma of christian studies, master of christian studies and master of divinity. It also offers as a continuing education for laymen or ministers in christian theology.-

The seminary offers theological study programs leading to diploma of christian studies, master of christian studies and master of divinity. It also offers as a continuing education for laymen or ministers in christian theology.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$6,425,894$6,450,651▲ $24,757
Investments in Publicly Traded Securities$3,880,001$3,937,076▲ $57,075
Cash and Non-Interest-Bearing Accounts$1,457,459$1,947,480▲ $490,021
Accounts Receivable$14,200$38,183▲ $23,983
Prepaid Expenses and Deferred Charges$11,346$10,493▼ $853
Total Assets$11,797,074$12,389,605▲ $592,531
Other Assets Total$8,174$5,722▼ $2,452
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,283,841$2,209,393▼ $74,448
Deferred Revenue$2,767,960$2,096,582▼ $671,378
Other Liabilities$50,241$216,255▲ $166,014
Accounts Payable and Accrued Expenses$84,511$95,082▲ $10,571
Total Liabilities$5,186,553$4,617,312▼ $569,241
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,366,620$7,336,123▲ $969,503
Net Assets With Donor Restrictions$243,901$436,170▲ $192,269
Total Net Assets Fund Balance$6,610,521$7,772,293▲ $1,161,772
Total Liabilities and Net Assets / Fund Balance$11,797,074$12,389,605▲ $592,531

Asset Categories

AssetBook ValueDepreciationBasis
Land$4,442,490-$4,442,490
Buildings$1,718,973$1,056,276$2,775,249
Leasehold Improvements$291,432$136,240$427,672
Equipment$-2,244$150,287$148,043
Other Land Buildings-$15,584$15,584
Compensation and Service Providers
Top Officer Pay21st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Samuel LiuPresidentFT$66,111$30,719$96,830

Board Members and Trustees

NameTitle
Dustin H LeeDirector
I-ming HuangDirector
Jenny YangDirector
Jose SyDirector
Samuel ChungDirector
Michael WanTrustee/dire
Mindy YingTrustee/dire
Peter PengTrustee/dire
Serena LinTrustee/dire
Revenue and Support

Revenue Composition

Contributions and Grants
$1,947,317
Program Service Revenue
$667,836
Investment Income
$753,633
Other Revenue
$41,020
All Other Contributions
$1,947,317
Change in Net Assets
$1,161,772

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Securities Publicly Traded1$53,610
Total Noncash Contributions1$53,610

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,379,328
Revenue Not Reported on Financial Statements
$30,478
Other Revenue Adjustments
$30,478
Total Revenue per Audited Statements
$3,379,328
Total Revenue per Form 990
$3,409,806
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,647,621
Other Expenses$569,935
Total Fundraising Expense$38,263
Grants and Similar Amounts Paid$30,478
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$840,894$360,383-$1,201,277
Other Employee Benefits$206,718$88,593-$295,311
Payroll Taxes$59,446$25,476-$84,922
Other Expenses$56,028$24,010-$80,038
Occupancy$47,199$20,229-$67,428
Current Officers, Directors, Trustees, and Key Employees$46,278$19,833-$66,111
Conferences and Meetings$43,031$18,442-$61,473
Fees for Services Other$31,472$13,488-$44,960
Advertising--$38,263$38,263
Interest$25,116$10,764-$35,880
Information Technology$23,822$10,209-$34,031
Depreciation Depletion$21,551$9,236-$30,787
Grants to Domestic Individuals$30,478--$30,478
Office Expenses$11,460$4,911-$16,371
Travel$6,863$2,941-$9,804
Insurance$2,301$986-$3,287
Total Functional Expenses$1,555,986$653,785$38,263$2,248,034

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,248,034
Expenses per Audited Statements$2,217,556
Total Expenses per Audited Statements$2,217,556
Expenses Not Reported on Financial Statements$30,478
Other Expense Adjustments$30,478
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
Student Deposits$210,533
Operating Lease Liability$5,722
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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

“Form 990 is prepared by an outside cpa firm and is reviewed by management and the board prior to filing.”

Form 990, Page 6, Part VI, Line 12C

“The organization requires board members to report potential conflicts of interest per the policy and reviews the policy with the board at least annually.”

Form 990, Page 6, Part VI, Line 19

“Organizing documents are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
China Evangelical Seminary
EIN
95-4366755
Address
1520 W CAMERON AVENUE, WEST COVINA, CA 91790

Signing Officer

Name
Samuel Liu
Title
President
Signed
2025-08-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Samuel Liu
Formed
1992
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
30
Volunteers
5

Preparer

Firm
David C Moja CPA
Address
PO BOX 531, REIDSVILLE, GA 30453
Preparer
Dave Moja
Phone
3212589907
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The seminary offers theological study programs leading to diploma of christian studies, master of christian studies and master of divinity. It also offers as a continuing education for laymen or ministers in christian theology.”

Form 990, Part XI, Line 9

“Scholarship/discounts -30,478 rental expenses 0 scholarship/discounts 30,478 rental expenses 0”

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 4B

“Scholarship/discounts 30,478 rental expenses 0”

Schedule D, Page 4, Part XII, Line 4B

“Scholarship/discounts 30,478 rental expenses 0”

Raw XML AppendixShowing 400 of 464 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/ExplanationTxt0THE SEMINARY OFFERS THEOLOGICAL STUDY PROGRAMS LEADING TO DIPLOMA OF CHRISTIAN STUDIES, MASTER OF CHRISTIAN STUDIES AND MASTER OF DIVINITY. IT ALSO OFFERS AS A CONTINUING EDUCATION FOR LAYMEN OR MINISTERS IN CHRISTIAN THEOLOGY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS PREPARED BY AN OUTSIDE CPA FIRM AND IS REVIEWED BY MANAGEMENT AND THE BOARD PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION REQUIRES BOARD MEMBERS TO REPORT POTENTIAL CONFLICTS OF INTEREST PER THE POLICY AND REVIEWS THE POLICY WITH THE BOARD AT LEAST ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ORGANIZING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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