Liabilities / Assets
25th percentile
Higher debt load relative to assets than 25% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
25th percentile
Higher debt load relative to assets than 25% of similar nonprofits.
Liabilities / Revenue
41st percentile
Higher debt load relative to revenue than 41% of similar nonprofits.
Net Margin
50th percentile
Higher net margin than 50% of similar nonprofits.
Top Officer Pay
29th percentile
Higher top officer pay than 29% of similar nonprofits.
Top officer pay equals 2.2% of source-year revenue.
Asset Growth
57th percentile
Faster asset growth than 57% of similar nonprofits.
Revenue Growth
13th percentile
Faster revenue growth than 13% of similar nonprofits.
Assets
Up$24,941,885
Up $700,001 (+2.9%) from 2021
Net Assets
Up$24,123,605
Up $374,625 (+1.6%) from 2021
Liabilities
Up$818,280
Up $325,376 (+66%) from 2021
Revenue
Down$5,447,850
Down $2,236,956 (-29%) from 2021
Expenses
Down$5,073,225
Down $661,371 (-12%) from 2021
Net Income
Down$374,625
Down $1,575,585 (-81%) from 2021
Logos Evangelical Seminary equips servant-leaders in the four core areas of spiritual formation, academic excellence, ministerial competence and godly living; to serve Christ's Church and to proclaim the gospel to the world effectively.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $13,783,787 | $13,291,253 | ▼ $492,534 |
| Cash and Non-Interest-Bearing Accounts | $7,719,003 | $8,722,652 | ▲ $1,003,649 |
| Investments Other Securities | $2,459,629 | $2,161,614 | ▼ $298,015 |
| Accounts Receivable | $234,123 | $431,518 | ▲ $197,395 |
| Prepaid Expenses and Deferred Charges | $45,342 | $63,674 | ▲ $18,332 |
| Savings and Temporary Cash Investments | - | $0 | - |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Pledges and Grants Receivable | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Investments in Publicly Traded Securities | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Total Assets | $24,241,884 | $24,941,885 | ▲ $700,001 |
| Other Assets Total | - | $271,174 | - |
| Liabilities | |||
| Other Liabilities | $311,550 | $817,803 | ▲ $506,253 |
| Deferred Revenue | $102,510 | - | - |
| Accounts Payable and Accrued Expenses | $78,844 | $477 | ▼ $78,367 |
| Total Liabilities | $492,904 | $818,280 | ▲ $325,376 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $20,362,988 | $15,481,540 | ▼ $4,881,448 |
| Net Assets With Donor Restrictions | $3,385,992 | $8,642,065 | ▲ $5,256,073 |
| Total Net Assets Fund Balance | $23,748,980 | $24,123,605 | ▲ $374,625 |
| Total Liabilities and Net Assets / Fund Balance | $24,241,884 | $24,941,885 | ▲ $700,001 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $9,971,739 | $2,529,397 | $12,501,136 |
| Land | $3,016,942 | - | $3,016,942 |
| Other Land Buildings | $175,966 | $925,384 | $1,101,350 |
| Equipment | $114,334 | $810,938 | $925,272 |
| Leasehold Improvements | $12,272 | $294,654 | $306,926 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Chenpei Hwang | President | FT | $122,003 | $122,003 |
| Chloe Sun | Academic Dean | FT | $87,999 | $87,999 |
| Felix Liu | CEO | FT | $84,567 | $84,567 |
| James Tsai | CFO | FT | $80,656 | $80,656 |
| Kathleen Lin | Director of President's Office | FT | $77,670 | $77,670 |
| Mark Yong Shen | Director of Advancement | FT | $76,302 | $76,302 |
| Jane Lu | Dean of Academics | FT | $69,969 | $69,969 |
| Henry Chen | Director of Logos Chicago Campus | FT | $65,266 | $65,266 |
| Jen Chin Liu | Dean of Students | FT | $63,801 | $63,801 |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $3,256,313 |
| Other Expenses | $1,816,912 |
| Total Fundraising Expense | $449,986 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Comp Disqual Persons | $2,206,269 | $45,630 | $276,181 | $2,528,080 |
| Current Officers, Directors, Trustees, and Key Employees | - | $728,233 | - | $728,233 |
| Depreciation Depletion | $290,493 | $102,355 | $102,333 | $495,181 |
| All Other Expenses | $149,809 | $51,174 | $22,131 | $223,114 |
| Other Expenses | $131,376 | $905 | $38,506 | $132,281 |
| Total Functional Expenses | $3,387,462 | $1,235,777 | $449,986 | $5,073,225 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
| Liability | Amount |
|---|---|
| Accrued Exp. & Other Payable | $752,768 |
| Tenants Deposit | $65,035 |
“No review was or will be conducted.”
“The compensation of the organization's CEO is reviewed and approved by the board of directors. The compensation of the key employees is reviewed and approved by his/her immediately supervisor.”
“No documents available to the public.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 78844 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 477 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 234123 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 431518 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | Logos Evangelical Seminary equips servant-leaders in the four core areas of spiritual formation, academic excellence, ministerial competence and godly living; to serve Christ's Church and to proclaim the gospel to the world effectively. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 0 |
| IRS990/AllOtherContributionsAmt | 0 | 3944412 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 22131 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 51174 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 149809 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 223114 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | false |
| IRS990/AuditCommitteeInd | 0 | false |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Timothy Pang |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6265715110 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 9358 Telstar Ave |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | El Monte |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 91731 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 7719003 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 8722652 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 728233 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 728233 |
| IRS990/CompDisqualPersonsGrp/FundraisingAmt | 0 | 276181 |
| IRS990/CompDisqualPersonsGrp/ManagementAndGeneralAmt | 0 | 45630 |
| IRS990/CompDisqualPersonsGrp/ProgramServicesAmt | 0 | 2206269 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 2528080 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 3944412 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 11200 |
| IRS990/CYOtherExpensesAmt | 0 | 1816912 |
| IRS990/CYOtherRevenueAmt | 0 | 418605 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1073633 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 374625 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 3256313 |
| IRS990/CYTotalExpensesAmt | 0 | 5073225 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 449986 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 5447850 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 102510 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/FundraisingAmt | 0 | 102333 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 102355 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 290493 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 495181 |
| IRS990/Desc | 0 | Logos Evangelical Seminary operates for the purpose of educating Taiwanese and Madarin-speaking ministers |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 3385992 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 8642065 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 3387462 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282FiledCnt | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 8 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Chenpei Hwang |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Chloe Sun |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Felix Liu |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | James Tsai |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Kathleen Lin |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Mark Yong Shen |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Jane Lu |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Henry Chen |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Jen Chin Liu |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 122003 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 87999 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 84567 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 80656 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 77670 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 76302 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 69969 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 65266 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 63801 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Academic Dean |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | CEO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | CFO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Director of President's Office |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Director of Advancement |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Dean of Academics |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Director of Logos Chicago Campus |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Dean of Students |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 15 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 5447850 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 15 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 0 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 0 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/TotalAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 11200 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 11200 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 2459629 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 2161614 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 4560373 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 13783787 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 13291253 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 17851626 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | Logos Evangelical Seminary equips servant-leaders in the four core areas of spiritual formation, academic excellence, ministerial competence and godly living; to serve Christ's Church and to proclaim the gospel to the world effectively. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 23748980 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 24123605 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 20362988 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 15481540 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/TotalAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 271174 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | Other Administration Expenses |
| IRS990/OtherExpensesGrp/Desc | 1 | Campus Expenses |
| IRS990/OtherExpensesGrp/Desc | 2 | Dorm Expenses |
| IRS990/OtherExpensesGrp/Desc | 3 | Grants |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 10835 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 38506 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 232987 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 74493 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 905 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 147021 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 199488 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 263006 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 131376 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 390843 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 312487 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 263006 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 132281 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 311550 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 817803 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 531110 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Dormitory Income |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | Other Income |
| IRS990/OtherRevenueMiscGrp/Desc | 2 | Unrealized stock Income |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | -331713 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 687088 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 63230 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 687088 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 63230 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 2 | -331713 |
| IRS990/OtherRevenueTotalAmt | 0 | 418605 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 0 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 45342 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 63674 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Other Income |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Tuition Income |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1073633 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1073633 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 5244760 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 34052 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 2602556 |
| IRS990/PYOtherRevenueAmt | 0 | 1326136 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1079858 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 1950210 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 3132040 |
| IRS990/PYTotalExpensesAmt | 0 | 5734596 |
| IRS990/PYTotalRevenueAmt | 0 | 7684806 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
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| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 374625 |
| IRS990/RegularMonitoringEnfrcInd | 0 | false |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | true |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 5029245 |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 0 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 9971739 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 2529397 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 12501136 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 114334 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 810938 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 925272 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 3016942 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 3016942 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 12272 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 294654 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 306926 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 175966 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 925384 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1101350 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 752768 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 65035 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Accrued Exp. & Other Payable |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | Tenants Deposit |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 13291253 |
| IRS990ScheduleD/TotalBookValueSecuritiesAmt | 0 | 2161614 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 817803 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Schedule E, Line 4 - Explanation of Records and Materials Not Maintained |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Schedule E, Line 5 - Explanation of Organization Discrimination by Race |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | No review was or will be conducted. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The compensation of the organization's CEO is reviewed and approved by the board of directors. The compensation of the key employees is reviewed and approved by his/her immediately supervisor. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | No documents available to the public. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, Line 15b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section C, Line 19 |
| IRS990/SchoolOperatingInd | 0 | true |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
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| IRS990/TotalAssetsEOYAmt | 0 | 24941885 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 24241884 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 24941885 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 3944412 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 449986 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 1235777 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 3387462 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 5073225 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 492904 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 818280 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 492904 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 818280 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 23748980 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 24123605 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 3387462 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 1073633 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 728233 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | -331713 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1835151 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 5447850 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 24241884 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 24941885 |
| IRS990/TravelGrp/TotalAmt | 0 | 0 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationOtherInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 9350 Telstar Ave |
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Displayed year
2022 • Form 990Detailed filing. Detailed filing data is available for this year.
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