Gets Theological Seminary

Nonprofit profile at a glance

EIN
263453472
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Covina, CA, USA
Phone
6263394288
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Graduate, Professional Schools (Separate Entities)

Reported finances

Revenue
$1,311,760
Expenses
$1,450,958
Assets
$3,281,603
Liabilities
$2,476

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • JOSHUA SIH CHING TING (CHIEF EXECUTIVE OFFICER)

Highest reported compensation

  • JOSHUA SIH CHING TING (CHIEF EXECUTIVE OFFICER): $96,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide theological education

What it reported doing in 2025

Promoting and providing theological education, the organization is committed to 1) train chinese christian church pastors and lay leaders worldwide; and 2) train christian theological educators, i.e. Professors, for the chinese christian churches.

Operating model

Revenue model
Donor-supported. 70% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - The filed numbers largely add up and a large share of available resources goes toward mission work. Expenses are high relative to revenue and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 100
  • Accountability: 100
  • Sustainability: 40
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.8%; rating input score 79
  • Program expense ratio: 71.2%; rating input score 71
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -10.6%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 2.26; rating input score 68; 68th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 73; 73rd percentile among comparable filings
  • Officer compensation ratio: 6.6%; rating input score 47; 47th percentile among comparable filings

Growth

  • Program expense growth: 0.6% per year; rating input score 100; 17th percentile among comparable filings
  • Revenue growth: -1.6% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: 1.1% per year; rating input score 100; 19th percentile among comparable filings

Details

  • Where the money goes: 78.8% of revenue deployed · 71.2% of spending went to programs
  • Governance: 6 of 6 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1M in reported program spending
  • Leadership: top reported pay $96K · 5 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 14 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 12/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 47/100.