Civic Intelligence

Western Ministry Institute

EIN 99-2342052 • 501(c)3 • Santa Clarita, CA

Pub. 78 EligibleNTEE X20
PO Box 800334Santa Clarita, CA 91380

n/A

Siviq Scores

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

Liabilities / Assets

68th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE X20 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

71st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE X20 • <$500k nonprofits • Source year 2025

Net Margin

61st percentile

15%

Higher net margin than 61% of similar nonprofits.

NTEE X20 • <$500k nonprofits • Source year 2025

Top Officer Pay

80th percentile

$6,000

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 4.8% of source-year revenue.

NTEE X20 • <$500k nonprofits • Source year 2025

Asset Growth

92nd percentile

235%

Faster asset growth than 92% of similar nonprofits.

NTEE X20 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

93rd percentile

107%

Faster revenue growth than 93% of similar nonprofits.

NTEE X20 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Up

$26,882

Up $18,850 (+235%) from 2024

Liabilities

$0

No earlier filing loaded for comparison.

Net Assets

Up

$26,882

Up $18,850 (+235%) from 2024

Revenue

Up

$124,730

Up $64,553 (+107%) from 2024

Expenses

Up

$105,880

Up $42,388 (+67%) from 2024

Net Income

Up

$18,850

Up $22,165 (+669%) from 2024

Trend Graphs

Balance Sheet Trend

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

$30K$20K$10K$0Assets 2024: $8,032Net Assets 2024: $8,0322024Assets 2025: $26,882Liabilities 2025: $0Net Assets 2025: $26,8822025

Highlighted filing

2025

Assets$26,882
Liabilities$0
Net Assets$26,882

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2024: $60,177Expenses 2024: $63,492Net Income 2024: -$3,3152024Revenue 2025: $124,730Expenses 2025: $105,880Net Income 2025: $18,8502025

Highlighted filing

2025

Revenue$124,730
Expenses$105,880
Net Income$18,850

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Mar 12, 2026
Return Version
2024v5.2
Gross Receipts
$124,730
Mission and Program Overview

Mission

See Schedule O

Program Services

DescriptionGrantsExpenses
See Schedule O-$105,880
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jan L SpencerPresidentPT$6,000-$6,000
Marty WalkerTreasurer-$0--
John Amstutz JRSecretary-$0--
Elizabeth EwensDirector-$0--
Filing and Contact Details

Filer

Filer Name
Western Ministry Institute
EIN
99-2342052
In Care Of
% Jan L Spencer
Address
PO BOX 800334, Santa Clarita, CA 91380

Signing Officer

Name
Jan L Spencer
Title
President
Signed
2026-03-12
Discuss with paid preparer
No

Preparer

Firm
StartCHURCH Georgia Inc
Address
PO Box 465017, Lawrenceville, GA 30042
Preparer
Christian Rivera
Phone
7706383444
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

Description AmountSalaries: Director/admin/bookkeepin 26,750Prof Stipends 19,600Promotion/travel 3,204Office Supplies 521Website / Address 717Other Admin costs 9,001Technology Fees & Canvan Fees 25,756Special Outreach 14,656Graduation/Convocation 5,675

Part III response or note to any other line in Part III

Form 990-EZ, Part III - Organizations Primary Exempt Purpose The specific purpose of this corporation is to teach and preach the gospel to all people, to operate a Christian Bible Institute, and to engage in activities that are suitable for the accomplishment of that purpose. This corporation is organized and operated exclusively for religious purposes within the meaning of Internal Revenue Code section 501(c)(3). No substantial part of the activities of this corporation shall consist of carrying on propaganda, or otherwise attempting to influence legislation, and this corporation shall not participate or intervene in any Form 990-EZ, Part III - Organizations Primary Exempt Purpose (Continued) The property of this corporation is irrevocably dedicated to the purposes set forth herein and no part of the net income or assets of this corporation shall ever inure to the benefit of any director, officer or member thereof or to the benefit of any private person. Upon the dissolution or winding up of this corporation, its assets remaining after payment, or provision for payment, of all debts and liabilities of this corporation shall be distributed to a nonprofit fund, foundation or corporation which is organized Form 990-EZ, Part III, Line 28 - Statement of Program Service Accomplishments The specific purpose of this corporation is to teach and preach the gospel to all people, to operate a Christian Bible Institute, and to engage in activities that are suitable for the accomplishment of that purpose. This corporation is organized and operated exclusively for religious purposes within the meaning of Internal Revenue Code section 501(c)(3). No substantial part of the activities of this corporation shall consist of carrying on propaganda, or otherwise attempting to influence legislation, and this corporation shall not participate or intervene in any Form 990-EZ, Part III, Line 28 - Statement of Program Service Accomplishments (Continued) the property of this corporation is irrevocably dedicated to the purposes set forth herein and no part of the net income or assets of this corporation shall ever inure to the benefit of any director, officer or member thereof or to the benefit of any private person. Upon the dissolution or winding up of this corporation, its assets remaining after payment, or provision for payment, of all debts and liabilities of this corporation shall be distributed to a nonprofit fund, foundation or corporation which is organized

Raw XML Appendix124 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0Jan L Spencer
IRS990EZ/BooksInCareOfDetail/PhoneNum06617330751
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 800334
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Santa Clarita
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd091380
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt08032
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt026882
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0124730
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt018850
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt08032
IRS990EZ/Form990TotalAssetsGrp/EOYAmt026882
IRS990EZ/GrossReceiptsAmt0124730
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt08032
IRS990EZ/NetAssetsOrFundBalancesEOYAmt026882
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt08032
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt026882
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt14.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt24.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt34.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt06000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Jan L Spencer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Marty Walker
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2John Amstutz JR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Elizabeth Ewens
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt0105880
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0See Schedule O
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0See Schedule O
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0105880
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0105880
IRS990EZ/TotalProgramServiceExpensesAmt0105880
IRS990EZ/TotalRevenueAmt0124730
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0124730
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt060177
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0184907
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt0184907
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0124730
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt060177
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0184907
IRS990ScheduleA/TotalSupportAmt0184907
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountSalaries: Director/admin/bookkeepin 26,750Prof Stipends 19,600Promotion/travel 3,204Office Supplies 521Website / Address 717Other Admin costs 9,001Technology Fees & Canvan Fees 25,756Special Outreach 14,656Graduation/Convocation 5,675
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 990-EZ, Part III - Organizations Primary Exempt Purpose The specific purpose of this corporation is to teach and preach the gospel to all people, to operate a Christian Bible Institute, and to engage in activities that are suitable for the accomplishment of that purpose. This corporation is organized and operated exclusively for religious purposes within the meaning of Internal Revenue Code section 501(c)(3). No substantial part of the activities of this corporation shall consist of carrying on propaganda, or otherwise attempting to influence legislation, and this corporation shall not participate or intervene in any Form 990-EZ, Part III - Organizations Primary Exempt Purpose (Continued) The property of this corporation is irrevocably dedicated to the purposes set forth herein and no part of the net income or assets of this corporation shall ever inure to the benefit of any director, officer or member thereof or to the benefit of any private person. Upon the dissolution or winding up of this corporation, its assets remaining after payment, or provision for payment, of all debts and liabilities of this corporation shall be distributed to a nonprofit fund, foundation or corporation which is organized Form 990-EZ, Part III, Line 28 - Statement of Program Service Accomplishments The specific purpose of this corporation is to teach and preach the gospel to all people, to operate a Christian Bible Institute, and to engage in activities that are suitable for the accomplishment of that purpose. This corporation is organized and operated exclusively for religious purposes within the meaning of Internal Revenue Code section 501(c)(3). No substantial part of the activities of this corporation shall consist of carrying on propaganda, or otherwise attempting to influence legislation, and this corporation shall not participate or intervene in any Form 990-EZ, Part III, Line 28 - Statement of Program Service Accomplishments (Continued) the property of this corporation is irrevocably dedicated to the purposes set forth herein and no part of the net income or assets of this corporation shall ever inure to the benefit of any director, officer or member thereof or to the benefit of any private person. Upon the dissolution or winding up of this corporation, its assets remaining after payment, or provision for payment, of all debts and liabilities of this corporation shall be distributed to a nonprofit fund, foundation or corporation which is organized
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part III response or note to any other line in Part III
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0JAN L SPENCER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Western Ministry Institute
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0992342052
ReturnHeader/Filer/InCareOfNm0% Jan L Spencer
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 800334
ReturnHeader/Filer/USAddress/CityNm0Santa Clarita
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd091380
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0264727754
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0StartCHURCH Georgia Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 465017
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Lawrenceville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030042
ReturnHeader/PreparerPersonGrp/PhoneNum07706383444
ReturnHeader/PreparerPersonGrp/PreparationDt02026-03-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRISTIAN RIVERA
ReturnHeader/ReturnTs02026-03-17T17:48:37-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.