Civic Intelligence

Fixed Point Foundation

990 • Fiscal year 2018 • EIN 02-0714140

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 15, 2019

2201 Fifth Avenue South No 403Birmingham, AL 35233

(205) 414-6311

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

18th percentile

0.00x

Higher debt load relative to assets than 18% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2018

Net Margin

100th percentile

802%

Higher net margin than 100% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

38th percentile

$15,717

Higher top officer pay than 38% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

3rd percentile

-34%

Faster asset growth than 3% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2017 to 2018

Assets

Down

$1,195,675

Down $625,752 (-34%) from 2017

Net Assets

Down

$1,193,908

Down $364,137 (-23%) from 2017

Liabilities

Down

$1,767

Down $261,615 (-99%) from 2017

Revenue

Down

-$45,391

Down $942,413 (-105%) from 2017

Expenses

Down

$318,746

Down $1,053,454 (-77%) from 2017

Net Income

Up

-$364,137

Up $111,041 (+23%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2010: $408,986Liabilities 2010: $0Net Assets 2010: $408,9862010Assets 2011: $304,345Liabilities 2011: $14,625Net Assets 2011: $289,7202011Assets 2012: $422,805Liabilities 2012: $28,221Net Assets 2012: $394,5842012Assets 2013: $1,462,528Liabilities 2013: $4,132Net Assets 2013: $1,458,3962013Assets 2014: $1,831,917Liabilities 2014: $293,129Net Assets 2014: $1,538,7882014Assets 2015: $2,012,009Liabilities 2015: $281,719Net Assets 2015: $1,730,2902015Assets 2016: $2,308,890Liabilities 2016: $275,667Net Assets 2016: $2,033,2232016Assets 2017: $1,821,427Liabilities 2017: $263,382Net Assets 2017: $1,558,0452017Assets 2018: $1,195,675Liabilities 2018: $1,767Net Assets 2018: $1,193,9082018Assets 2019: $89,353Liabilities 2019: $0Net Assets 2019: $89,3532019Assets 2020: $103,134Liabilities 2020: $0Net Assets 2020: $103,1342020Assets 2021: $383,494Liabilities 2021: $0Net Assets 2021: $383,4942021Assets 2022: $217,073Liabilities 2022: $0Net Assets 2022: $217,0732022Assets 2023: $202,511Liabilities 2023: $0Net Assets 2023: $202,5112023Assets 2024: $184,991Liabilities 2024: $0Net Assets 2024: $184,9912024

Highlighted filing

2018

Assets$1,195,675
Liabilities$1,767
Net Assets$1,193,908

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.0M$0-$1.0M-$2.0MExpenses 2010: $814,1412010Expenses 2011: $996,2002011Expenses 2012: $707,7792012Revenue 2013: $1,743,642Expenses 2013: $679,830Net Income 2013: $1,063,8122013Revenue 2014: $865,704Expenses 2014: $785,312Net Income 2014: $80,3922014Revenue 2015: $948,888Expenses 2015: $757,386Net Income 2015: $191,5022015Revenue 2016: $1,026,836Expenses 2016: $723,903Net Income 2016: $302,9332016Revenue 2017: $897,022Expenses 2017: $1,372,200Net Income 2017: -$475,1782017Revenue 2018: -$45,391Expenses 2018: $318,746Net Income 2018: -$364,1372018Revenue 2019: -$919,585Expenses 2019: $184,970Net Income 2019: -$1,104,5552019Revenue 2020: $182,068Expenses 2020: $168,287Net Income 2020: $13,7812020Revenue 2021: $497,682Expenses 2021: $217,322Net Income 2021: $280,3602021Revenue 2022: $149,630Expenses 2022: $316,051Net Income 2022: -$166,4212022Revenue 2023: $409,267Expenses 2023: $423,829Net Income 2023: -$14,5622023Revenue 2024: $408,720Expenses 2024: $426,240Net Income 2024: -$17,5202024

Highlighted filing

2018

Revenue-$45,391
Expenses$318,746
Net Income-$364,137
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 15, 2019
Return Version
2018v3.1
Gross Receipts
$425,012
Mission and Program Overview

Mission

Fixed Point Foundation is committed to publicly defending Christianity through education, events and the development of innovative resources that empower Christians and challenge skeptics. The organization provides (1) student and adult Bible studies, (2) individual lectures, (3) seminars and conferences, and (4) research and reports.

Fixed Point Foundation is committed to publicly defending Christianity through education, events and the development of innovative resources that empower Christians and challenge skeptics.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,558,045$1,193,908▼ $364,137
Land, Buildings, and Equipment, Net$1,655,269$1,150,030▼ $505,239
Savings and Temporary Cash Investments$70,391$0▼ $70,391
Cash and Non-Interest-Bearing Accounts$93,463$44,102▼ $49,361
Accounts Receivable$2,184$1,543▼ $641
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,821,427$1,195,675▼ $625,752
Other Assets Total$120$0▼ $120
Liabilities
Mortgage Notes Payable Secured by Investment Property$261,102--
Accounts Payable and Accrued Expenses$2,280$1,767▼ $513
Total Liabilities$263,382$1,767▼ $261,615
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,558,045$1,193,908▼ $364,137
Total Liabilities and Net Assets / Fund Balance$1,821,427$1,195,675▼ $625,752

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$925,015$119,532$1,044,547
Land$158,000-$158,000
Equipment$62,581$62,631$125,212
Other Land Buildings$4,434$8,661$13,095
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Larry TauntonExecutive DirectorFT$12,500$3,217$15,717

Board Members and Trustees

NameTitle
Brian BalsterDirector
Steven SkinnerDirector
William WhiteDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$39,035
Program Service Revenue
$0
Investment Income
$-86,248
Other Revenue
$1,822
All Other Contributions
$39,035
Change in Net Assets
$-364,137
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$150,801
Other Expenses$141,945
Grants and Similar Amounts Paid$26,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$40,692$59,215-$99,907
Depreciation Depletion$48,517$7,892-$56,409
Occupancy$37,992$4,600-$42,592
Grants to Domestic Orgs$26,000--$26,000
Other Employee Benefits$9,980$14,522-$24,502
Current Officers, Directors, Trustees, and Key Employees$14,145$1,572-$15,717
Travel$11,858--$11,858
Payroll Taxes$4,133$6,542-$10,675
Interest$4,361$4,361-$8,722
Office Expenses$3,793$3,574-$7,367
Fees for Services Accounting-$5,373-$5,373
Information Technology$4,121--$4,121
Advertising$1,558--$1,558
Fees for Services Legal-$714-$714
All Other Expenses-$380-$380
Other Expenses$642$249-$249
Total Functional Expenses$208,653$110,093$0$318,746
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Christ Covenant Presbyterian ChurchCullman, AL501(c)(3)Charitable$17,000
The Link of Cullman CountyCullman, AL501(c)(3)Charitable$9,000

International Summary

Offices
1
Employees
1
Spending
$36,781

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, BelgiumProgram ServicesThe Organization has established an educational facility to teach the history and development of Christianity.11$36,781
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, line 11B

The tax preparer provides an electronic draft copy of the return that is forwarded to the persons responsible for reviewing the return. After reviewing the return, they inform the tax preparer of any necessary corrections.

Form 990, Part VI, Section C, line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Fixed Point Foundation
EIN
02-0714140
Phone
2054146311
Address
2201 Fifth Avenue South No 403, Birmingham, AL 35233

Signing Officer

Name
Larry Taunton
Title
Executive Director
Phone
2054146311
Signed
2019-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Larry Taunton
Formed
2004
Legal Domicile
Al
Voting Board Members
5
Independent Board Members
4
Employees
0
Volunteers
0

Preparer

Firm
Duval & Associates PC CPA's
Address
3615 Eighth Avenue South, Birmingham, AL 35222
Preparer
James M Brooks
Phone
2053260453
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IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0672
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01822
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt067214
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt066685
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt060588
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt051845
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0248154
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt084
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0204
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0172
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0212
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0672
IRS990ScheduleA/InvestmentIncomeCYPct00.00020
IRS990ScheduleA/InvestmentIncomePYPct00.00030
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.71550
IRS990ScheduleA/PublicSupportPY509Pct00.62470
IRS990ScheduleA/PublicSupportTotal509Amt02735620
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt0221118
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt0187224
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt0287158
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt0391531
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt01087031
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt040857
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0897786
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01030360
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0953395
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0900253
IRS990ScheduleA/Total509Grp/TotalAmt03822651
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt040857
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0897870
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01030564
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0953567
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0900465
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03823323
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0925015
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0119532
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01044547
IRS990ScheduleD/EquipmentGrp/BookValueAmt062581
IRS990ScheduleD/EquipmentGrp/DepreciationAmt062631
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0125212
IRS990ScheduleD/LandGrp/BookValueAmt0158000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0158000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt04434
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt08661
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt013095
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01150030
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt01
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt01
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt036781
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0The Organization has established an educational facility to teach the history and development of Christianity.
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0Program Services
IRS990ScheduleF/BoycottCountriesInd00
IRS990ScheduleF/ContinuationSpentAmt00
IRS990ScheduleF/ContinuationTotalEmployeeCnt00
IRS990ScheduleF/ContinuationTotalOfficeCnt00
IRS990ScheduleF/ForeignCorpOwnershipInd00
IRS990ScheduleF/ForeignPartnershipInd00
IRS990ScheduleF/InterestInForeignTrustInd00
IRS990ScheduleF/PassiveForeignInvestmestCoInd00
IRS990ScheduleF/SubtotalEmployeesCnt01
IRS990ScheduleF/SubtotalOfficesCnt01
IRS990ScheduleF/SubtotalSpentAmt036781
IRS990ScheduleF/TotalEmployeeCnt01
IRS990ScheduleF/TotalOfficeCnt01
IRS990ScheduleF/TotalSpentAmt036781
IRS990ScheduleF/TransferToForeignCorpInd00
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/RecipientTable/CashGrantAmt09000
IRS990ScheduleI/RecipientTable/CashGrantAmt117000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(c)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501(c)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Charitable
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1Charitable
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0The Link of Cullman County
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1Christ Covenant Presbyterian Church
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0708 9th Street SE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt11310 St Joseph Drive NW
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Cullman
IRS990ScheduleI/RecipientTable/USAddress/CityNm1Cullman
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0AL
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1AL
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd035055
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd135055
IRS990ScheduleI/Total501c3OrgCnt02
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The tax preparer provides an electronic draft copy of the return that is forwarded to the persons responsible for reviewing the return. After reviewing the return, they inform the tax preparer of any necessary corrections.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01821427
IRS990/TotalAssetsEOYAmt01195675
IRS990/TotalAssetsGrp/BOYAmt01821427
IRS990/TotalAssetsGrp/EOYAmt01195675
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt039035
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0110093
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0208653
IRS990/TotalFunctionalExpensesGrp/TotalAmt0318746
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0263382
IRS990/TotalLiabilitiesEOYAmt01767
IRS990/TotalLiabilitiesGrp/BOYAmt0263382
IRS990/TotalLiabilitiesGrp/EOYAmt01767
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01558045
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01193908
IRS990/TotalOtherCompensationAmt03217
IRS990/TotalProgramServiceExpensesAmt0208653
IRS990/TotalReportableCompFromOrgAmt012500
IRS990/TotalRevenueGrp/ExclusionAmt0-86248
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01822
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0-45391
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01821427
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01195675
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt011858
IRS990/TravelGrp/TotalAmt011858
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.18$0.00$0.18$0.41$0.43$0.02
2023Detailed filing. Detailed filing data is available for this year.$0.20$0.00$0.20$0.41$0.42$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.22$0.00$0.22$0.15$0.32$0.17
2021Detailed filing. Detailed filing data is available for this year.$0.38$0.00$0.38$0.50$0.22$0.28
2020Detailed filing. Detailed filing data is available for this year.$0.10$0.00$0.10$0.18$0.17$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.09$0.00$0.09$0.92$0.18$1.10
2018Detailed filing. Detailed filing data is available for this year.$1.20$0.00$1.19$0.05$0.32$0.36
2017Detailed filing. Detailed filing data is available for this year.$1.82$0.26$1.56$0.90$1.37$0.48
2016Detailed filing. Detailed filing data is available for this year.$2.31$0.28$2.03$1.03$0.72$0.30
2015Detailed filing. Detailed filing data is available for this year.$2.01$0.28$1.73$0.95$0.76$0.19
2014Detailed filing. Detailed filing data is available for this year.$1.83$0.29$1.54$0.87$0.79$0.08
2013Detailed filing. Detailed filing data is available for this year.$1.46$0.00$1.46$1.74$0.68$1.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.42$0.03$0.39$0.71
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.01$0.29$1.00
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.41$0.00$0.41$0.81