- Revenue 2024
- $3,357,592
- Expenses 2024
- $3,176,629
Program services were 86.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 03
- NTEE code
- B42Z
- Classification
- 2700
- Street
- 101 STOCKTON ST
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
Mission and programs · 2024
Mission
Degreed courses offered to men and women in training and preparation to enter the ministry of preaching and teaching the Gospel.
-
Men and Women from over 40 states and foreign countries are offered degreed courses in training and preparation to enter the ministry of preaching and teaching the Gospel. Educational, living, and religious facilities are maintained on campus.
Expenses $2,734,006 · Revenue $3,357,592
As filed on the 2024 return.
Officers and directors · 2024
As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
Alton Beal
President Chairman
- Total calculated
- $67,906
- From this org
- $67,906
- From related orgs
- $0
- Other
- $0
- Hours/week
- 60
-
Randy Bunn
Business Manager
- Total calculated
- $42,400
- From this org
- $42,400
- From related orgs
- $0
- Other
- $0
- Hours/week
- 45
-
Tim Daniel
Vice Chair
- Total calculated
- $0
- Hours/week
- 1
-
David Murrell
Secretary
- Total calculated
- $0
- Hours/week
- 1
-
Terri Moore
Executive Committee
- Total calculated
- $0
- Hours/week
- 1
-
Ron Comfort
Executive Committee
- Total calculated
- $30,565
- From this org
- $30,565
- From related orgs
- $0
- Other
- $0
- Hours/week
- 5
-
Thomas Williams
Executive Committee
- Total calculated
- $0
- Hours/week
- 1
-
David Schwanke
Executive Committee
- Total calculated
- $0
- Hours/week
- 1
-
Mike Westmoreland
Executive Committee
- Total calculated
- $0
- Hours/week
- 1
-
Marc Monte
Director
- Total calculated
- $0
- Hours/week
- 1
-
Joel Bixler
Director
- Total calculated
- $0
- Hours/week
- 1
-
David McClellan
Director
- Total calculated
- $0
- Hours/week
- 1
-
Todd Abbey
Board Member
- Total calculated
- $0
- Hours/week
- 1
-
Greg Allison
Board Member
- Total calculated
- $0
- Hours/week
- 1
-
David Bias
Board Member
- Total calculated
- $0
- Hours/week
- 1
-
David Smith
Board Member
- Total calculated
- $0
- Hours/week
- 1
-
Larry Brubaker
Board Member
- Total calculated
- $0
- Hours/week
- 1
-
Aaron Samples
Board Member
- Total calculated
- $0
- Hours/week
- 1
-
Frank Bailey
Board Member
- Total calculated
- $0
- Hours/week
- 1
-
Mike Pelletier
Board Member
- Total calculated
- $0
- Hours/week
- 1
-
Finley Cutshaw
Board Member
- Total calculated
- $0
- Hours/week
- 1
-
Richard Harper
Director
- Total calculated
- $0
- Hours/week
- 1
-
Chris Edwards
Board Member
- Total calculated
- $0
- Hours/week
- 1
-
Mark Carpenter
Board Member
- Total calculated
- $0
- Hours/week
- 1
-
Jess Enochs
Board Member
- Total calculated
- $0
- Hours/week
- 1
The first 25 listed. Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. Earlier years are each on their own filing page.
Filings
-
2024
- Revenue
- $3,357,592
- Expenses
- $3,176,629
- Contributions
- $1,362,862
- Grants paid
- $0
-
2023
- Revenue
- $3,192,461
- Expenses
- $2,776,594
- Contributions
- $1,276,135
- Grants paid
- $0
-
2022
- Revenue
- $2,560,522
- Expenses
- $2,583,176
- Contributions
- $865,741
- Grants paid
- $0
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Other returns filed
-
2021 · 990
- Revenue
- $2,584,365
- Expenses
- $2,482,404
- Assets (EOY)
- $3,349,169
-
2020 · 990
- Revenue
- $2,182,649
- Expenses
- $2,383,828
- Assets (EOY)
- $3,497,070
-
2019 · 990
- Revenue
- $1,749,791
- Expenses
- $1,916,918
- Assets (EOY)
- $3,564,553
-
2018 · 990
- Revenue
- $1,974,765
- Expenses
- $2,128,535
- Assets (EOY)
- $3,575,342
-
2017 · 990
- Revenue
- $2,039,130
- Expenses
- $2,242,764
- Assets (EOY)
- $3,863,375
-
2016 · 990
- Revenue
- $2,230,352
- Expenses
- $2,341,228
- Assets (EOY)
- $4,047,810
Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.
Grants made
No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.
Grants received
-
2023 For grant recipient's exempt purposes
-
2024 For grant recipient's exempt purposes
-
2022 For grant recipient's exempt purposes
-
$6,000
2022 Student Assistance
-
$5,250
2023 Student Assistance
Other IRS files
Auto-Revocation List
Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.
Publication 78
Listed as of 13 October 2026, under deductibility PC.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.
What this page reflects
The registration facts above come from the IRS Business Master File published 9 November 2026 and read 9 November 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.