Friends of Chinese Reformed Theological Seminaries
Public records show a registered, tax-exempt organization in good standing.
What it says it does
Support missionary teachers, the work of Reformed Theological Seminaries, training Chinese leaders, church planting, an internet TV station for teaching purpose and other Reformed educational ministries among Chinese people. Our vision is to establish healthy Reformed ministries, staffed with qualified Reformed theological leaders who can reproduce Reformed pastors and biblical counselors, also proper facilities to accommodate the Seminaries' need.
- Income
- $239,090
- Spending
- $222,772
- Spent on programs
- 97%
- Reserves
- 15.8 months of spending
- Largest source of income
- donations and private grants, 100%
- Employees
- 0
- Volunteers
- 6
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
Strong: 90 out of 100. Higher than 73% of charities in its peer group (arts and culture, under $250k).
Reserves
35 of 35Spendable reserves would cover 15.8 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
15 of 15Income exceeded spending by 7% of income.
Income trend
5 of 15Income fell 15% on the year before.
Spending floor
15 of 1597% of spending went to programs and raising each dollar of donations cost 0 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
Fair: 50 out of 100. Higher than 25% of charities in its peer group (arts and culture, under $250k).
Independent board
25 of 257 of 7 voting board members are independent.
Conflict of interest policy
0 of 15Reports no written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
0 of 10Did not give the board a copy of this return before filing it.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or 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 (10)
- $71,660 spent. Missionary support for Dr. Tim Yates.
- $39,916 spent. Support Chinese Reformed Theological Seminary and its China Mission.
- $36,083 spent. Missionary support for Dr. Toon H. Yeo.
- $34,050 spent. Missionary Support to Dr. Moses Wong for his work as missionary to Taiwan and a full time teacher at CRTS in Taiwan
- $16,100 spent. Support CRTS-TV, an internet TV station, programs are lectures or seminars on biblical topics
- $7,296 spent. PCA General Assembly Chinese ministry, supports Chinese teaching or ruling elders or CRTS alumni to attend annual PCA GA meeting. Also, supports CRTS student Malaysia Retreat as well as North America alumni meeting.
- $6,601 spent. Missionary Support for Dr. Andy McCafferty travel for CRTS alumni seminar teaching and GA meeting.
- $3,300 spent. Support church planting - more than a dozen of churches have been planted since 2014
- $2,000 spent. Support Reformed Press to print and translate modern and classical Christian related books and documents.
- Other program services, detail in Schedule O Statement 1 below.
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 November 2002.
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.