Logos Evangelical Seminary
Nonprofit profile at a glance
- EIN
- 954457666
- IRS 990 coverage
- 2014–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- El Monte, CA, USA
- Phone
- (626) 571-5110 ext. 157
- Rating
- 71
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Graduate, Professional Schools (Separate Entities)
- Affiliation
- Christianity
Reported finances
- Revenue
- $6,885,343
- Expenses
- $5,425,289
- Assets
- $42,417,676
- Liabilities
- $14,966,338
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
13 people listed
Executive titles in this filing
- Chenpei Hwang (President)
- Kathleen Lin (Director of President's Office)
- Felix Liu (CEO)
Highest reported compensation
- Chenpei Hwang (President): $122,835 total reported compensation
- Ekron Chen: $93,246 total reported compensation
- James Tsai (CFO): $83,616 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Forming missional servants for God’s Kingdom and transforming global churches for Christ through theological education that equips and sends forth more than 800 graduates serving across over 30 countries. Logos e-Campus Logos e-Campus is the first accredited Chinese online program by ATS, providing Chinese-speaking Christians worldwide with high-quality theological training without having them to leave their workplaces, ministries, or homes. Students may complete most of their units for the Diploma of Master of Arts in Christian Studies remotely. In addition, certificate courses are offered for lay ministers. Institutional Factbook – LES Interactive Dashboard The Institutional Factbook provides an overview of key institutional data, including enrollment trends, academic programs, and other aggregated indicators. All data presented are aggregated and do not include personally...
What it reported doing in 2024
Logos Evangelical Seminary operates for the purpose of educating Taiwanese and Madarin-speaking ministers
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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
SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 53
- Transparency & Controls: 90
- Accountability: 82
- Sustainability: 68
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 53%; rating input score 53
- Program expense ratio: 61.1%; rating input score 61
- Fundraising efficiency: $6.71 raised per $1 spent on fundraising; rating input score 25; 25th percentile among comparable filings
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: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 5 of 9 controls in place; rating input score 56
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 21.2%; rating input score 78; 78th percentile among comparable filings
- Total-asset coverage ratio: 7.82; rating input score 89; 89th percentile among comparable filings
- Liabilities to assets ratio: 0.35; rating input score 30; 30th percentile among comparable filings
- Officer compensation ratio: 18.6%; rating input score 14; 14th percentile among comparable filings
Growth
- Program expense growth: -2.7% per year; rating input score 0; 8th percentile among comparable filings
- Revenue growth: 0.9% per year; rating input score 100; 15th percentile among comparable filings
- Asset growth: 15% per year; rating input score 100; 74th percentile among comparable filings
Details
- What they do: 1 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 53% of revenue deployed · 61.1% of spending went to programs
- Governance: 15 of 15 board members independent · 5 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $3.3M in reported program spending
- Leadership: top reported pay $123K · 13 people listed
- Consistency: 17 of 17 current checks pass
- Schedules: 4 filed schedules
- Filing history: 10 filing years from 2014 to 2024
- Contacts: How to reach this organization
- Money network: 13 filed money-flow records
- 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Financial Efficiency: Mission deployment rate scored 53/100.
- Review — Accountability: Governance controls: 4 of 9 not reported.
- High — Financial Efficiency: Fundraising efficiency scored 25/100.
- High — Growth: Program expense growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 14/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 30/100.