Southern Reformed Theological Seminary Inc

James Lee

Houston, TX
Tax-exempt since Feb. 2009
EIN: 26-3214648

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Type of Nonprofit

Designated as a 501(c)(3) Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Category: Religion-Related, Spiritual Development / Christian (NTEE)

Donations to this organization are tax deductible.

Details

According to its June 2023 tax filing, this nonprofit:

Operated a school

Organization is a school. Details are reported on Schedule E.

Revenue

$246k (2023)

Expenses

$253k (2023)

Total Assets

$380k (2023)

Total Liabilities

$77.9k (2023)

Source: Form 990 tax filings from 2011 to 2023

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending June
2023

Revenue

$245,999

Expenses

$252,869

Net Income

-$6,870

Net Assets

$301,761

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$76,555	31.1%
Program Services	$27,089	11.0%
Investment Income	$0
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$142,355	57.9%
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$0
Professional Fundraising Fees	$0
Other Salaries and Wages	$160,181	63.3%

Assets/Debt
Total Assets	$379,617
Total Liabilities	$77,856
Net Assets	$301,761

Operated a school

Compensation

Key Employees and Officers	Compensation	Related	Other
Chulsung Lim (Acting Chairman)	$0	$0	$0
Kenneth Washington (Clerk/Secretary)	$0	$0	$0
Edward Song (Trustee)	$0	$0	$0
Youngrak Jung (Trustee)	$0	$0	$0
Steve Hall (President/Ceo)	$0	$0	$0

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990

Filed on May 6, 2024

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing

Schedules ▼

PDF XML

Fiscal Year Ending June
2022

Revenue

$87,215

Expenses

$226,095

Net Income

-$138,880

Net Assets

$308,631

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$66,423	76.2%
Program Services	$20,642	23.7%
Investment Income	$0
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$150	0.2%

Notable Expenses		Percent of Total Expenses
Executive Compensation	$39,824	17.6%
Professional Fundraising Fees	$0
Other Salaries and Wages	$109,277	48.3%

Assets/Debt
Total Assets	$843,117
Total Liabilities	$534,486
Net Assets	$308,631

Operated a school

Compensation

Key Employees and Officers	Compensation	Related	Other
James A Lee (President/Ceo)	$33,624	$0	$0
Steve Hall (Chancellor)	$3,600	$0	$0
Ken Washington (Acting Clerk)	$2,600	$0	$0
Chulsung Lim (Acting Chairman)	$0	$0	$0
Quincy Rodgers (Trustee)	$0	$0	$0
Youngrak Jung (Trustee)	$0	$0	$0

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990

Filed on March 1, 2023

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing

Schedules ▼

XML

Fiscal Year Ending June
2021

Revenue

$118,893

Expenses

$202,704

Net Income

-$83,811

Net Assets

$447,511

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$79,132	66.6%
Program Services	$18,805	15.8%
Investment Income	$0
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$20,956	17.6%

Notable Expenses		Percent of Total Expenses
Executive Compensation	$0
Professional Fundraising Fees	$0
Other Salaries and Wages	$117,780	58.1%

Assets/Debt
Total Assets	$898,725
Total Liabilities	$451,214
Net Assets	$447,511

Operated a school

Compensation

Key Employees and Officers	Compensation	Related	Other
James A Lee (President)	$33,624	$0	$0
Chulsung Lim (Chairman)	$0	$0	$0
Ileen Yim (Director)	$0	$0	$0
Andrew Lee (Director)	$0	$0	$0

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990

Filed on Jan. 31, 2022

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing

Schedules ▼

PDF XML

Fiscal Year Ending June
2020

Revenue

$144,442

Expenses

$238,379

Net Income

-$93,937

Net Assets

$996,304

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$59,800	41.4%
Program Services	$7,495	5.2%
Investment Income	$0
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$4,926	3.4%
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$72,221	50.0%
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$71,550	30.0%
Professional Fundraising Fees	$0
Other Salaries and Wages	$0

Assets/Debt
Total Assets	$996,304
Total Liabilities	$0
Net Assets	$996,304

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

990-T

For unrelated business income from activities not substantially related to the organization's tax-exempt purpose

PDF

Fiscal Year Ending June
2019

Revenue

$17,706

Expenses

$458,307

Net Income

-$440,601

Net Assets

$687,941

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$9,929	56.1%
Program Services	$7,897	44.6%
Investment Income	$0
Bond Proceeds	$0
Royalties	$0
Rental Property Income	-$120
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$0
Professional Fundraising Fees	$0
Other Salaries and Wages	$86,663	18.9%

Assets/Debt
Total Assets	$687,941
Total Liabilities	$0
Net Assets	$687,941

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

990-T

For unrelated business income from activities not substantially related to the organization's tax-exempt purpose

PDF

Fiscal Year Ending June
2018

Revenue

$37,569

Expenses

$178,094

Net Income

-$140,525

Net Assets

$311,147

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$57,277	> 100%
Program Services	$8,699	23.2%
Investment Income	$0
Bond Proceeds	$0
Royalties	$0
Rental Property Income	-$28,407
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$55,361	31.1%
Professional Fundraising Fees	$0
Other Salaries and Wages	$27,960	15.7%

Assets/Debt
Total Assets	$1,103,811
Total Liabilities	$792,664
Net Assets	$311,147

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

990-T

For unrelated business income from activities not substantially related to the organization's tax-exempt purpose

PDF

Fiscal Year Ending Dec.
2017

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2017

Revenue

$75,877

Expenses

$160,948

Net Income

-$85,071

Net Assets

$429,225

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$57,150	75.3%
Program Services	$42,704	56.3%
Investment Income	$0
Bond Proceeds	$0
Royalties	$0
Rental Property Income	-$23,977
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$50,435	31.3%
Professional Fundraising Fees	$0
Other Salaries and Wages	$43,404	27.0%

Assets/Debt
Total Assets	$1,127,261
Total Liabilities	$698,036
Net Assets	$429,225

The IRS has provided extracted financial data for this filing, but has not yet released the source documents.

Fiscal Year Ending June
2016

Revenue

-$405

Expenses

$87,689

Net Income

-$88,094

Net Assets

$643,122

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$38,520
Program Services	$12,570
Investment Income	$0
Bond Proceeds	$0
Royalties	$0
Rental Property Income	-$51,495
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$11,200	12.8%
Professional Fundraising Fees	$0
Other Salaries and Wages	$25,000	28.5%

Assets/Debt
Total Assets	$1,237,050
Total Liabilities	$593,928
Net Assets	$643,122

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Jan.
2016

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

990-T

For unrelated business income from activities not substantially related to the organization's tax-exempt purpose

PDF

Fiscal Year Ending Dec.
2015

Revenue

$117,244

Expenses

$147,550

Net Income

-$30,306

Net Assets

$553,241

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$35,440	30.2%
Program Services	$40,539	34.6%
Investment Income	$0
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$41,265	35.2%
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$31,170	21.1%
Professional Fundraising Fees	$0
Other Salaries and Wages	$25,000	16.9%

Assets/Debt
Total Assets	$1,195,276
Total Liabilities	$642,035
Net Assets	$553,241

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

PDF (2 of 3) PDF (3 of 3)

990-T

For unrelated business income from activities not substantially related to the organization's tax-exempt purpose

PDF

Fiscal Year Ending Dec.
2014

Revenue

$111,901

Expenses

$81,262

Net Income

$30,639

Net Assets

$635,800

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$3,140	2.8%
Program Services	$18,155	16.2%
Investment Income	$0
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$90,606	81.0%
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$0
Professional Fundraising Fees	$0
Other Salaries and Wages	$23,925	29.4%

Assets/Debt
Total Assets	$1,151,663
Total Liabilities	$515,863
Net Assets	$635,800

Compensation

Key Employees and Officers	Compensation	Related	Other
Dr Jay Won Yu (Auditor)	$0	$0	$0
Dr Andrew K Lee (Director)	$0	$0	$0
Mr Clief Kim (Director)	$0	$0	$0
Ms Sarah S Lee (Director)	$0	$0	$0
Ms Myong N Vazquez (Director)	$0	$0	$0
Rev Young S Kim (Director)	$0	$0	$0
Ms Michelle Lee (Director)	$0	$0	$0
Dr Stephan Y Lee (President)	$0	$0	$0
Dr Samuel Kim (Chancellor)	$0	$0	$0
Mr Daniel Vazquez (Treasurer)	$0	$0	$0

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990

Filed on March 2, 2015

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing

Schedules ▼

PDF XML

990-T

For unrelated business income from activities not substantially related to the organization's tax-exempt purpose

PDF

Fiscal Year Ending Dec.
2013

Revenue

$72,311

Expenses

$82,575

Net Income

-$10,264

Net Assets

$602,756

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$17,475	24.2%
Program Services	$20,807	28.8%
Investment Income	$0
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$34,029	47.1%
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$0
Professional Fundraising Fees	$0
Other Salaries and Wages	$24,221	29.3%

Assets/Debt
Total Assets	$1,135,994
Total Liabilities	$533,238
Net Assets	$602,756

Operated a school

Compensation

Key Employees and Officers	Compensation	Related	Other
Dr Samuel Kim (Chancellor)	$2,000	$0	$0
Ms Myong N Vazquez (Director)	$1,000	$0	$0
Dr Jay Won Yu (Auditor)	$0	$0	$0
Dr Andrew K Lee (Director)	$0	$0	$0
Mr Cliff Kim (Director)	$0	$0	$0
Ms Sarah S Lee (Director)	$0	$0	$0
Rev Young S Kim (Director)	$0	$0	$0
Ms Michelle Lee (Director)	$0	$0	$0
Dr Stephan Y Lee (President)	$0	$0	$0
Mr Daniel Vazquez (Treasurer)	$0	$0	$0

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990

Filed on April 4, 2014

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing

Schedules ▼

PDF XML

990-T

For unrelated business income from activities not substantially related to the organization's tax-exempt purpose

PDF

Fiscal Year Ending Dec.
2012

Revenue

$99,012

Expenses

$81,240

Net Income

$17,772

Net Assets

$613,020

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$4,934	5.0%
Program Services	$17,637	17.8%
Investment Income	$0
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$76,441	77.2%
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$0
Professional Fundraising Fees	$0
Other Salaries and Wages	$0

Assets/Debt
Total Assets	$1,146,258
Total Liabilities	$533,238
Net Assets	$613,020

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

990-T

For unrelated business income from activities not substantially related to the organization's tax-exempt purpose

PDF

Fiscal Year Ending Dec.
2011

Revenue

$194,076

Expenses

$133,099

Net Income

$60,977

Net Assets

$595,248

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$37,500	19.3%
Program Services	$156,576	80.7%
Investment Income	$0
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$0
Professional Fundraising Fees	$0
Other Salaries and Wages	$16,800	12.6%

Assets/Debt
Total Assets	$1,158,486
Total Liabilities	$563,238
Net Assets	$595,248

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2010

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2009

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

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The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

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Updated March 27, 2025

Southern Reformed Theological Seminary Inc

Organization summary

Type of Nonprofit

Details

Summary charts: organization finances over time

Revenue $246k (2023)

Expenses $253k (2023)

Total Assets $380k (2023)

Total Liabilities $77.9k (2023)

Tax Filings by Year

Fiscal Year Ending June 2023

Extracted Financial Data

Extracted Financial Data from Form 990

Other

Compensation

Document Links

990

Fiscal Year Ending June 2022

Extracted Financial Data

Extracted Financial Data from Form 990

Other

Compensation

Document Links

990

Fiscal Year Ending June 2021

Extracted Financial Data

Extracted Financial Data from Form 990

Other

Compensation

Document Links

990

Fiscal Year Ending June 2020

Extracted Financial Data

Extracted Financial Data from Form 990

Document Links

990

990-T

Fiscal Year Ending June 2019

Extracted Financial Data

Extracted Financial Data from Form 990

Document Links

990

990-T

Fiscal Year Ending June 2018

Extracted Financial Data

Extracted Financial Data from Form 990

Document Links

990

990-T

Fiscal Year Ending Dec. 2017

No Extracted Financial Data

Document Links

990

Fiscal Year Ending June 2017

Extracted Financial Data

Extracted Financial Data from Form 990

No Document Links

Fiscal Year Ending June 2016

Extracted Financial Data

Extracted Financial Data from Form 990

Document Links

990

Fiscal Year Ending Jan. 2016

No Extracted Financial Data

Document Links

990-T

Fiscal Year Ending Dec. 2015

Extracted Financial Data

Extracted Financial Data from Form 990

Document Links

990

990-T

Fiscal Year Ending Dec. 2014

Extracted Financial Data

Extracted Financial Data from Form 990

Compensation

Document Links

990

990-T

Fiscal Year Ending Dec. 2013

Revenue

$246k (2023)

Expenses

$253k (2023)

Total Assets

$380k (2023)

Total Liabilities

$77.9k (2023)

Fiscal Year Ending June
2023

Fiscal Year Ending June
2022

Fiscal Year Ending June
2021

Fiscal Year Ending June
2020

Fiscal Year Ending June
2019

Fiscal Year Ending June
2018

Fiscal Year Ending Dec.
2017

Fiscal Year Ending June
2017

Fiscal Year Ending June
2016

Fiscal Year Ending Jan.
2016

Fiscal Year Ending Dec.
2015

Fiscal Year Ending Dec.
2014

Fiscal Year Ending Dec.
2013

Fiscal Year Ending Dec.
2012

Fiscal Year Ending Dec.
2011

Fiscal Year Ending Dec.
2010

Fiscal Year Ending Dec.
2009