Seminario Reformado
Public records show a registered, tax-exempt organization in good standing.
Points to look into
- It reported loans to or from officers, directors or other insiders.
- It owes more than it owns.
These come from the organization's own tax return. There may be a good explanation; ask the charity.
What it says it does
SRL TRAINS MINISTRY LEADERS TO PROCLAIM THE GOSPEL, EQUIP BELIEVERS, AND BUILD UP THE BODY OF CHRIST ACROSS THE SPANISH-SPEAKING WORLD THROUGH REFORMED THEOLOGICAL EDUCATION.
- Income
- $1.3 million
- Spending
- $886,977
- Spent on programs
- 68%
- Reserves
- 0 months of spending
- Largest source of income
- donations and private grants, 100%
- Employees
- 0
- Highest pay
- $60,000, operations manager
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 40 out of 100. Higher than 7% of charities in its peer group (religion, $1m to $10m).
Reserves
4 of 35Spendable reserves would cover 0.0 months of spending.
Debt
0 of 20It owes 167% of what it owns.
Living within its means
15 of 15Income exceeded spending by 33% of income.
Spending floor
15 of 1568% of spending went to programs and raising each dollar of donations cost 4 cents.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 85 out of 100. Higher than 66% of charities in its peer group (religion, $1m to $10m).
Independent board
25 of 259 of 8 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
0 of 5Reports no independent review process for its chief executive's pay.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
0 of 10Reports at least one of: diversion of assets, excess benefits, loans to insiders.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (1)
- $886,977 spent. SRL PROVIDES INTENSIVE THEOLOGICAL EDUCATION AT ITS MEDELLIN, COLOMBIA, AND COCHABAMBA, BOLIVIA RESIDENTIAL SEMINARIES THROUGH ADVANCED DEGREE PROGRAMS OF INSTRUCTION BASED ON THE RICH THEOLOGY OF THE REFORMED TRADITION. INSTRUCTION IS ALSO PROVIDED AT CLOSE TO 20 CLASS SITES IN LATIN AMERICA, THE U.S., SPAIN, AND ONLINE TO TRAIN MINISTRY LEADERS LOCALLY BY HIGHLY QUALIFIED VISITING PROFESSORS ON MISSION. ADDITIONALLY, SRL HOSTS NUMEROUS ANNUAL CONFERENCES AND WORKSHOPS THROUGHOUT THE SPANISH-SPEAKING WORLD, EQUIPPING HUNDREDS IN SOUND DOCTRINE WHO ARE NOW SERVING IN MINISTRY AND PLANTING REFORMED CHURCHES.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since April 2000.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.