Skip to content
ProPublica Donate
ProPublica Donate

International Theological Seminary

Organization summary

Type of Nonprofit

Designated as a 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.

Donations to this organization are tax deductible.

Details

According to its May 2023 tax filing, this nonprofit:

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

Summary charts: organization finances over time

Revenue
$1.42M (2023)

Expenses
$1.71M (2023)

Total Assets
$2.51M (2023)

Total Liabilities
$1.31M (2023)

Source: Form 990 tax filings from 2012 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 May
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,418,085
Expenses
$1,713,918
Net Income
-$295,833
Net Assets
$1,206,343
Notable Sources of Revenue Percent of Total Revenue
Contributions $524,228
37.0%
Program Services $888,634
62.7%
Investment Income $5,223
0.4%
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 $25,800
1.5%
Professional Fundraising Fees $0
Other Salaries and Wages $445,367
26.0%
Assets/Debt
Total Assets $2,513,009
Total Liabilities $1,306,666
Net Assets $1,206,343
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
James S Lee (President) $25,800 $0 $0
Eddie Rigdon (Secretary) $0 $0 $0
Zhao H Yang (Cfo) $0 $0 $0

Document Links

Fiscal Year Ending May
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,412,398
Expenses
$1,529,505
Net Income
$882,893
Net Assets
$1,375,521
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,664,373
69.0%
Program Services $745,718
30.9%
Investment Income $2,307
0.1%
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 $25,383
1.7%
Professional Fundraising Fees $0
Other Salaries and Wages $337,939
22.1%
Assets/Debt
Total Assets $2,691,097
Total Liabilities $1,315,576
Net Assets $1,375,521
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
James S Lee (President) $0 $0 $0
Eddie Rigdon (Secretary) $0 $0 $0
Zhao H Yang (Cfo) $0 $0 $0

Document Links

Fiscal Year Ending May
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,137,176
Expenses
$1,171,588
Net Income
-$34,412
Net Assets
$420,028
Notable Sources of Revenue Percent of Total Revenue
Contributions $510,821
44.9%
Program Services $626,354
55.1%
Investment Income $1
0.0%
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 $21,800
1.9%
Professional Fundraising Fees $0
Other Salaries and Wages $579,653
49.5%
Assets/Debt
Total Assets $1,934,701
Total Liabilities $1,514,673
Net Assets $420,028
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
James S Lee (President) $0 $0 $0
Eddie Rigdon (Secretary) $0 $0 $0
Zhao H Yang (Cfo) $0 $0 $0

Document Links

Fiscal Year Ending May
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,076,397
Expenses
$1,039,725
Net Income
$36,672
Net Assets
$454,440
Notable Sources of Revenue Percent of Total Revenue
Contributions $765,653
71.1%
Program Services $310,738
28.9%
Investment Income $6
0.0%
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 $34,928
3.4%
Professional Fundraising Fees $0
Other Salaries and Wages $296,106
28.5%
Assets/Debt
Total Assets $1,674,573
Total Liabilities $1,220,133
Net Assets $454,440
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
Zhao H Yang (Cfo) $36,000 $0 $0
James S Lee (President) $34,928 $0 $0
Eddie Rigdon (Secretary) $0 $0 $0

Document Links

Fiscal Year Ending May
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$750,025
Expenses
$740,107
Net Income
$9,918
Net Assets
$427,271
Notable Sources of Revenue Percent of Total Revenue
Contributions $500,541
66.7%
Program Services $249,479
33.3%
Investment Income $5
0.0%
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 $25,996
3.5%
Professional Fundraising Fees $0
Other Salaries and Wages $265,311
35.8%
Assets/Debt
Total Assets $428,596
Total Liabilities $1,325
Net Assets $427,271
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
Zhao H Yang (Cfo) $31,200 $0 $0
James S Lee (President) $25,996 $0 $0
Eddie Rigdon (Secretary) $0 $0 $0

Document Links

Fiscal Year Ending May
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$645,313
Expenses
$758,617
Net Income
-$113,304
Net Assets
$377,463
Notable Sources of Revenue Percent of Total Revenue
Contributions $451,442
70.0%
Program Services $193,832
30.0%
Investment Income $39
0.0%
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 $306,422
40.4%
Assets/Debt
Total Assets $381,313
Total Liabilities $3,850
Net Assets $377,463
Compensation
Key Employees and Officers Compensation Related Other
James Lee (President) $21,120 $0 $0
James Lee (Secretary) $0 $0 $0
Eddie Rigdon (Treasurer) $0 $0 $0

Document Links

Fiscal Year Ending May
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$589,133
Expenses
$775,730
Net Income
-$186,597
Net Assets
$498,097
Notable Sources of Revenue Percent of Total Revenue
Contributions $490,388
83.2%
Program Services $98,653
16.7%
Investment Income $92
0.0%
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 $296,143
38.2%
Assets/Debt
Total Assets $523,282
Total Liabilities $25,185
Net Assets $498,097
Compensation
Key Employees and Officers Compensation Related Other
James Lee (President) $20,933 $0 $0
Jim Conner (Secretary) $0 $0 $0
Eddie Rigdon (Treasurer) $0 $0 $0

Document Links

Fiscal Year Ending May
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$764,657
Expenses
$837,238
Net Income
-$72,581
Net Assets
$684,694
Notable Sources of Revenue Percent of Total Revenue
Contributions $573,966
75.1%
Program Services $190,506
24.9%
Investment Income $185
0.0%
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 $327,926
39.2%
Assets/Debt
Total Assets $684,694
Total Liabilities $0
Net Assets $684,694
Compensation
Key Employees and Officers Compensation Related Other
James Lee (President) $20,000 $0 $0
Jim Conner (Secretary) $0 $0 $0
Eddie Rigdon (Treasurer) $0 $0 $0

Document Links

Fiscal Year Ending May
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$521,048
Expenses
$871,462
Net Income
-$350,414
Net Assets
$757,275
Notable Sources of Revenue Percent of Total Revenue
Contributions $343,312
65.9%
Program Services $177,316
34.0%
Investment Income $420
0.1%
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 $361,549
41.5%
Assets/Debt
Total Assets $757,275
Total Liabilities $0
Net Assets $757,275
Compensation
Key Employees and Officers Compensation Related Other
Moon Kyu Park (President) $0 $0 $0
Sam Oommen (Secretary) $0 $0 $0
Sue Yen Pelletier (Treasurer) $0 $0 $0

Document Links

Fiscal Year Ending May
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$513,457
Expenses
$818,576
Net Income
-$305,119
Net Assets
$1,107,689
Notable Sources of Revenue Percent of Total Revenue
Contributions $254,266
49.5%
Program Services $258,142
50.3%
Investment Income $1,049
0.2%
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 $385,520
47.1%
Assets/Debt
Total Assets $1,107,689
Total Liabilities $0
Net Assets $1,107,689
Compensation
Key Employees and Officers Compensation Related Other
James Lee (President) $17,739 $0 $0
Monica Kao (Secretary) $12,809 $0 $0

Document Links

Fiscal Year Ending May
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$482,928
Expenses
$958,124
Net Income
-$475,196
Net Assets
$1,379,231
Notable Sources of Revenue Percent of Total Revenue
Contributions $207,917
43.1%
Program Services $272,758
56.5%
Investment Income $2,253
0.5%
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 $392,791
41.0%
Assets/Debt
Total Assets $1,379,231
Total Liabilities $0
Net Assets $1,379,231

Document Links

Fiscal Year Ending May
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$666,217
Expenses
$891,211
Net Income
-$224,994
Net Assets
$1,854,428
Notable Sources of Revenue Percent of Total Revenue
Contributions $307,597
46.2%
Program Services $353,785
53.1%
Investment Income $4,835
0.7%
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 $424,296
47.6%
Assets/Debt
Total Assets $1,854,428
Total Liabilities $0
Net Assets $1,854,428

Document Links

Fiscal Year Ending May
2011

No Extracted Financial Data

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

Document Links

Fiscal Year Ending May
2010

No Extracted Financial Data

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

Document Links

Fiscal Year Ending May
2009

No Extracted Financial Data

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

Document Links

Fiscal Year Ending May
2008

No Extracted Financial Data

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

Document Links

Fiscal Year Ending May
2007

No Extracted Financial Data

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

Document Links

Fiscal Year Ending May
2006

No Extracted Financial Data

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

Document Links

Fiscal Year Ending May
2005

No Extracted Financial Data

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

Document Links

Fiscal Year Ending May
2004

No Extracted Financial Data

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

Document Links

Fiscal Year Ending May
2003

No Extracted Financial Data

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

Document Links

Fiscal Year Ending May
2002

No Extracted Financial Data

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

Document Links

Fiscal Year Ending May
2001

No Extracted Financial Data

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

Document Links

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

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.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

API

The data powering this website is available programmatically, via an API. Read the API documentation »