- Revenue 2025
- $1,000
- Expenses 2025
- $580
Program services were 0.0% of total expenses calculated — Part III's total program service expenses over total expenses, both as filed.
As filed
- Subsection
- 03
- NTEE code
- B50
- Classification
- 1200
- Street
- 2200 N GRAND AVE
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 · 2025
Primary exempt purpose
The corporation is organized and operated exclusively for charitable, religious and educational purposes as it operates a law school.
-
The corporation's leaders met to discuss the future of the organization and the possibility of working closely with the related organization, Trinity International University, to further its purpose.
-
The corporation continued efforts to fundraise.
-
The corporation sought counsel in regards to furthering its exempt purpose.
As filed on the 2025 return.
Officers and directors · 2025
As listed in Part VII of the 2025 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
Jim Palmer
Board Member
- Total calculated
- $0
- Hours/week
- 1
-
Myron Steeves
Board Member
- Total calculated
- $0
- Hours/week
- 1
-
Eric Halvorson
President & Board Member
- Total calculated
- $0
- Hours/week
- 0
-
Michael Peterson
Chief Financial Officer & Board Member
- Total calculated
- $0
- Hours/week
- 0
-
Maria Gurule
Secretary
- Total calculated
- $0
- Hours/week
- 0
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
-
2025
- Revenue
- $1,000
- Expenses
- $580
- Contributions
- $1,000
- Grants paid
- $0
-
2024
- Revenue
- $251,750
- Expenses
- $20,760
- Contributions
- $251,700
- Grants paid
- $15,000
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.
Form 990-N e-Postcard, tax year 2023
- Tax period
- 1 May 2023 to 30 April 2024
- Principal officer
-
Eric Halvorson
- Mailing address
- 2200 N Grand AveSanta Ana CA 92705
- Website
- www.tls.edu
As filed, from the IRS e-Postcard file of 9 November 2026. The IRS publishes only each organization's most recent postcard, so earlier years are not shown. A 990-N carries no financial detail. The postcard also gives the principal officer's address, which is not shown here.
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
-
2024 For grant recipient's exempt purposes
Related organizations
From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.
Declared on its 2024 return
-
Trinity International University
501(c)(3) · To operate a university with undergraduate, graduate and doctoral programs. · IL
Other IRS files
Auto-Revocation List
- Exemption revoked 15 September 2021, reinstated 15 September 2021.
Publication 78
Listed as of 11 November 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 2025, the newest we have parsed for this organization.