Liabilities / Assets
68th percentile
Tied with the lowest-debt nonprofits in its peer group.
EIN 99-2342052 • 501(c)3 • Santa Clarita, CA
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
68th percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
71st percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
61st percentile
Higher net margin than 61% of similar nonprofits.
Top Officer Pay
80th percentile
Higher top officer pay than 80% of similar nonprofits.
Top officer pay equals 4.8% of source-year revenue.
Asset Growth
92nd percentile
Faster asset growth than 92% of similar nonprofits.
Revenue Growth
93rd percentile
Faster revenue growth than 93% of similar nonprofits.
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
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
See Schedule O
| Description | Grants | Expenses |
|---|---|---|
| See Schedule O | - | $105,880 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Jan L Spencer | President | PT | $6,000 | - | $6,000 |
| Marty Walker | Treasurer | - | $0 | - | - |
| John Amstutz JR | Secretary | - | $0 | - | - |
| Elizabeth Ewens | Director | - | $0 | - | - |
“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”
“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”
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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Jan L Spencer |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 6617330751 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 800334 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Santa Clarita |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 91380 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 8032 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 26882 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 124730 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 18850 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 8032 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 26882 |
| IRS990EZ/GrossReceiptsAmt | 0 | 124730 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 8032 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 26882 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 8032 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 26882 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 4.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 4.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 4.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 6000 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Jan L Spencer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Marty Walker |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | John Amstutz JR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | Elizabeth Ewens |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Treasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Secretary |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Director |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 105880 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | See Schedule O |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | See Schedule O |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 105880 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 105880 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 105880 |
| IRS990EZ/TotalRevenueAmt | 0 | 124730 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990ScheduleA/First5Years170Ind | 0 | X |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 124730 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 60177 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 184907 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 184907 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 124730 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 60177 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 184907 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 184907 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Description of other expenses Part I line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part III response or note to any other line in Part III |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | false |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JAN L SPENCER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-03-12 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Western Ministry Institute |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | WEST |
| ReturnHeader/Filer/EIN | 0 | 992342052 |
| ReturnHeader/Filer/InCareOfNm | 0 | % Jan L Spencer |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 800334 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Santa Clarita |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 91380 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 264727754 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | StartCHURCH Georgia Inc |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO Box 465017 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Lawrenceville |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | GA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 30042 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7706383444 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-03-17 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | CHRISTIAN RIVERA |
| ReturnHeader/ReturnTs | 0 | 2026-03-17T17:48:37-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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