Nonprofit · EIN 95-4366755
CHINA EVANGELICAL SEMINARY NORTH AMERICA -CESNA-
Tax-exempt · WEST COVINA, CA 91790
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $3,409,806 | $2,248,034 | $1,161,772 | $12,389,605 | $4,617,312 | $7,772,293 |
| December 31, 2023 | 990 | $2,695,081 | $2,113,949 | $581,132 | $11,797,074 | $5,186,553 | $6,610,521 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $1,947,317
- Program service revenue
- $667,836
- Investment income
- $753,633
- Net rental income
- $9,699
- Other revenue
- $41,020
Expenses
- Grants and similar amounts paid
- $30,478
- Compensation of officers, directors and key employees
- $66,111
- Other salaries and wages
- $1,201,277
- Salaries, compensation and benefits (total)
- $1,647,621
- Professional fundraising fees
- $0
- Occupancy
- $67,428
- Travel
- $9,804
- Depreciation
- $30,787
- Program services (functional)
- $1,555,986
- Management and general (functional)
- $653,785
- Fundraising (functional)
- $38,263
Balance sheet and other
- Total assets, start of year
- $11,797,074
- Total assets, end of year
- $12,389,605
- Total liabilities, end of year
- $4,617,312
- Net assets, end of year
- $7,772,293
- Land, buildings and equipment
- $6,450,651
- Publicly traded securities
- $3,937,076
- Net assets without donor restrictions
- $7,336,123
- Net assets with donor restrictions
- $436,170
- Gross unrelated business income
- $9,699
- Gross receipts
- $3,632,050
- Employees
- 30
- Volunteers
- 5
- Year formed
- 1992
- State of legal domicile
- CA
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| SAMUEL LIU | PRESIDENT Officer | 40 | $66,111 | $30,719 |
| SAMUEL CHUNG | DIRECTOR Trustee or director | 1 | $0 | $0 |
| I-MING HUANG | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DUSTIN H LEE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| SERENA LIN | TRUSTEE/DIRE Trustee or director | 1 | $0 | $0 |
| PETER PENG | TRUSTEE/DIRE Trustee or director | 1 | $0 | $0 |
| JOSE SY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MICHAEL WAN | TRUSTEE/DIRE Trustee or director | 1 | $0 | $0 |
| JENNY YANG | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MINDY YING | TRUSTEE/DIRE Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| SAMUEL LIU | PRESIDENT Officer | 40 | $75,027 | $18,619 |
| SAMUEL CHUNG | DIRECTOR Trustee or director | 1 | $0 | $0 |
| I-MING HUANG | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DUSTIN H LEE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| SERENA LIN | TRUSTEE/DIRE Trustee or director | 1 | $0 | $0 |
| PETER PENG | TRUSTEE/DIRE Trustee or director | 1 | $0 | $0 |
| JOSE SY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MICHAEL WAN | TRUSTEE/DIRE Trustee or director | 1 | $0 | $0 |
| JENNY YANG | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MINDY YING | TRUSTEE/DIRE Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1520 W CAMERON AVE STE 275, WEST COVINA, CA 91790-2748
- In care of
- % AGNES CHIU
- Principal officer (990 for 2024)
- SAMUEL LIU, 1520 W CAMERON AVE, WEST COVINA, CA 91790
- Signed the 990
- SAMUEL LIU, PRESIDENT
- Website
- WWW.CESNA.EDU
- Return prepared by
- DAVID C MOJA CPA
California records
California keeps its own records of charities and corporations. Search them by EIN 95-4366755 or by the name CHINA EVANGELICAL SEMINARY NORTH AMERICA -CESNA-.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
THE SEMINARY OFFERS THEOLOGICAL STUDY PROGRAMS LEADING TO DIPLOMA OF CHRISTIAN STUDIES, MASTER OF CHRISTIAN STUDIES AND MASTER OF DIVINITY. IT ALSO OFFERS AS A CONTINUING EDUCATION FOR LAYMEN OR MINISTERS IN CHRISTIAN THEOLOGY.
Program accomplishments
- MANAGE AND OPERATE A CHRISTIAN SEMINARY INCLUDING OFFSITE SEMINARS.Expenses $1,555,986 · grants $30,478 · revenue $667,836
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 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 95-4366755
- 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
- 2025
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Religion-related (X20)
- Assets (IRS master file)
- $12,389,605
- Income (IRS master file)
- $3,632,050
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $3,409,806 | $2,248,034 | $12,389,605 | XML |
| 990-T | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $2,695,081 | $2,113,949 | $11,797,074 | XML |
| 990-T | December 2023 | – | – | – | IRS |
| 990 | December 2022 | $2,348,234 | $2,321,076 | $10,249,452 | IRS |
| 990-T | December 2022 | – | – | – | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-T | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-T | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
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 95-4366755).
Questions about CHINA EVANGELICAL SEMINARY NORTH AMERICA -CESNA-
- What is the EIN of CHINA EVANGELICAL SEMINARY NORTH AMERICA -CESNA-?
- The employer identification number (EIN) of CHINA EVANGELICAL SEMINARY NORTH AMERICA -CESNA- is 95-4366755.
- Is CHINA EVANGELICAL SEMINARY NORTH AMERICA -CESNA- tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2025.
- Are donations to CHINA EVANGELICAL SEMINARY NORTH AMERICA -CESNA- tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CHINA EVANGELICAL SEMINARY NORTH AMERICA -CESNA- 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 CHINA EVANGELICAL SEMINARY NORTH AMERICA -CESNA- due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CHINA EVANGELICAL SEMINARY NORTH AMERICA -CESNA- last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of CHINA EVANGELICAL SEMINARY NORTH AMERICA -CESNA-?
- The 990 for the year ended December 31, 2024 names SAMUEL LIU.
- Who are the officers and directors of CHINA EVANGELICAL SEMINARY NORTH AMERICA -CESNA-?
- The 990 for the year ended December 31, 2024 lists 10 people; 1 received compensation from the organization, the highest $66,111 (SAMUEL LIU, PRESIDENT).
- How much revenue does CHINA EVANGELICAL SEMINARY NORTH AMERICA -CESNA- have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $3,409,806, expenses of $2,248,034 and total assets of $12,389,605 at year end.
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