Nonprofit · EIN 82-1223095
ESTHER THEOLOGICAL SEMINARY OF MALABAR INC
Tax-exempt (reinstated) · PALM BAY, FL 32905
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $74,010 | $73,409 | $601 | $8,630 | $0 | $8,630 |
| December 31, 2023 | 990-EZ | $60,967 | $61,048 | -$81 | $9,730 | $0 | $9,730 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $51,435
- Program service revenue
- $15,507
- Investment income
- $0
- Net rental income
- $6,650
- Other revenue
- $7,068
Expenses
- Grants and similar amounts paid
- $606
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $13,400
- Accounting fees
- $1,595
- Occupancy
- $35,886
- Travel
- $257
- Program services (functional)
- $49,791
- Management and general (functional)
- $23,618
Balance sheet and other
- Total assets, start of year
- $8,029
- Total assets, end of year
- $8,630
- Total liabilities, end of year
- $0
- Net assets, end of year
- $8,630
- Net assets without donor restrictions
- $8,630
- Gross receipts
- $74,010
- Employees
- 0
- Volunteers
- 25
- Year formed
- 2017
- State of legal domicile
- FL
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PAULINE BORLAND | PRESIDENTDIRECTOR Trustee or director, Officer | 0 | $0 |
| BRENDA HERBERT | TREASURERDIRECTOR Trustee or director, Officer | 0 | $0 |
| SIDLEY MULLINS | DIRECTOR Trustee or director | 0 | $0 |
| DEAN SPITZER | DIRECTOR Trustee or director | 0 | $0 |
| LUCILLE RICHARDSON | DIRECTOR Trustee or director | 0 | $0 |
| DAMALI FLETCHER | DIRECTOR Trustee or director | 0 | $0 |
| CHAD FERTIL | CHAIRMAN Officer | 0 | $0 |
990-EZ for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PAULINE BORLAND | PRESIDENTDIRECTOR | 40 | $0 |
| CHAD FERTIL | CHAIRMAN | 2 | $0 |
| BRENDA HERBERT | TREASURERDIRECTOR | 40 | $0 |
| SIDLEY MULLINS | DIRECTOR | 2 | $0 |
| DEAN SPITZER | DIRECTOR | 2 | $0 |
| LUCILLE RICHARDSON | DIRECTOR | 2 | $0 |
| DAMALI FLETCHER | DIRECTOR | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 1501 ROBERT CONLAN BLVD STE 260, PALM BAY, FL 32905-0000
- In care of
- % PAULINE BORLAND
- Mailing address (990-N for 2017)
- 2101 Waverly Pl, Melbourne FL 32901
- Principal officer (990 for 2025)
- Pauline Borland, 1501 ROBERT J CONLAN BLVD Ste 260, PALM BAY, FL 32905
- Principal officer (990-N for 2017)
- Pauline Borland, 2101 Waverly Pl, Melbourne FL 32901
- Signed the 990
- PAULINE BORLAND, President
- Phone
- (321) 499-3344
- Return prepared by
- Rodney S White CPA
Mission
To train leaders in ministry and to equip and motivate students with the tools necessary for teaching the Word of God.
Program accomplishments
- Provided theological and religious educationExpenses $49,791 · revenue $15,507
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | Check at the IRS |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 82-1223095
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2023
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B40)
- Assets (IRS master file)
- $8,630
- Income (IRS master file)
- $74,010
Revocation and reinstatement
- Exemption revoked
- May 15, 2021
- Posted by the IRS
- August 9, 2021
- Reinstated
- Effective May 15, 2021
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $74,010 | $73,409 | $8,630 | XML |
| 990-EZ | December 2023 | $60,967 | $61,048 | $9,730 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-N for 2017 Officer: Pauline Borland | December 31, 2017 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 82-1223095).
Questions about ESTHER THEOLOGICAL SEMINARY OF MALABAR INC
- What is the EIN of ESTHER THEOLOGICAL SEMINARY OF MALABAR INC?
- The employer identification number (EIN) of ESTHER THEOLOGICAL SEMINARY OF MALABAR INC is 82-1223095.
- Is ESTHER THEOLOGICAL SEMINARY OF MALABAR INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2021 and reinstated it effective May 15, 2021.
- Are donations to ESTHER THEOLOGICAL SEMINARY OF MALABAR INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does ESTHER THEOLOGICAL SEMINARY OF MALABAR INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of ESTHER THEOLOGICAL SEMINARY OF MALABAR INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ESTHER THEOLOGICAL SEMINARY OF MALABAR INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of ESTHER THEOLOGICAL SEMINARY OF MALABAR INC?
- The 990 for the year ended December 31, 2025 names Pauline Borland.
- Who are the officers and directors of ESTHER THEOLOGICAL SEMINARY OF MALABAR INC?
- The 990 for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does ESTHER THEOLOGICAL SEMINARY OF MALABAR INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $74,010, expenses of $73,409 and total assets of $8,630 at year end.
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