Civic Intelligence

The Encouraging Word Inc

990 • Fiscal year 2017 • EIN 20-1829608

Apr 01, 2016 to Mar 31, 2017 • Filed on Jul 12, 2017

PO Box 2110Spartanburg, SC 29304-2110

(864) 699-1765

Siviq Scores

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

Liabilities / Assets

35th percentile

0.03x

Higher debt load relative to assets than 35% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

25th percentile

0.02x

Higher debt load relative to revenue than 25% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

27th percentile

-5.3%

Higher net margin than 27% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

14th percentile

-7.9%

Faster asset growth than 14% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

27th percentile

-4.9%

Faster revenue growth than 27% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$698,830

Down $59,542 (-7.9%) from 2016

Net Assets

Down

$678,571

Down $60,506 (-8.2%) from 2016

Liabilities

Up

$20,259

Up $964 (+5.0%) from 2016

Revenue

Down

$1,139,066

Down $58,830 (-4.9%) from 2016

Expenses

Up

$1,199,572

Up $31,864 (+2.7%) from 2016

Net Income

Down

-$60,506

Down $90,694 (-300%) from 2016

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $722,319Liabilities 2011: $5,757Net Assets 2011: $716,5622011Assets 2012: $628,596Liabilities 2012: $8,116Net Assets 2012: $620,4802012Assets 2013: $642,864Liabilities 2013: $63,725Net Assets 2013: $579,1392013Assets 2014: $727,080Liabilities 2014: $62,371Net Assets 2014: $664,7092014Assets 2015: $726,407Liabilities 2015: $17,516Net Assets 2015: $708,8912015Assets 2016: $758,372Liabilities 2016: $19,295Net Assets 2016: $739,0772016Assets 2017: $698,830Liabilities 2017: $20,259Net Assets 2017: $678,5712017Assets 2018: $631,740Liabilities 2018: $56,311Net Assets 2018: $575,4292018Assets 2019: $448,306Liabilities 2019: $64,058Net Assets 2019: $384,2482019Assets 2020: $564,150Liabilities 2020: $79,432Net Assets 2020: $484,7182020Assets 2021: $790,361Liabilities 2021: $50,253Net Assets 2021: $740,1082021Assets 2022: $793,280Liabilities 2022: $55,591Net Assets 2022: $737,6892022Assets 2023: $527,177Liabilities 2023: $63,293Net Assets 2023: $463,8842023Assets 2024: $357,958Liabilities 2024: $30,255Net Assets 2024: $327,7032024Assets 2025: $603,018Liabilities 2025: $10,570Net Assets 2025: $592,4482025

Highlighted filing

2017

Assets$698,830
Liabilities$20,259
Net Assets$678,571

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,040,8302011Expenses 2012: $980,1902012Expenses 2013: $996,9242013Revenue 2014: $1,124,415Expenses 2014: $1,038,845Net Income 2014: $85,5702014Revenue 2015: $1,163,453Expenses 2015: $1,119,271Net Income 2015: $44,1822015Revenue 2016: $1,197,896Expenses 2016: $1,167,708Net Income 2016: $30,1882016Revenue 2017: $1,139,066Expenses 2017: $1,199,572Net Income 2017: -$60,5062017Revenue 2018: $1,543,864Expenses 2018: $1,647,006Net Income 2018: -$103,1422018Revenue 2019: $1,907,087Expenses 2019: $2,098,268Net Income 2019: -$191,1812019Revenue 2020: $2,158,101Expenses 2020: $2,057,631Net Income 2020: $100,4702020Revenue 2021: $1,765,394Expenses 2021: $1,510,004Net Income 2021: $255,3902021Revenue 2022: $1,352,254Expenses 2022: $1,354,673Net Income 2022: -$2,4192022Revenue 2023: $1,102,012Expenses 2023: $1,375,816Net Income 2023: -$273,8042023Revenue 2024: $724,061Expenses 2024: $860,243Net Income 2024: -$136,1822024Revenue 2025: $1,103,552Expenses 2025: $838,807Net Income 2025: $264,7452025

Highlighted filing

2017

Revenue$1,139,066
Expenses$1,199,572
Net Income-$60,506
Jump To
Filing Snapshot
Filing Period
Apr 1, 2016 to Mar 31, 2017
Signed
Jul 12, 2017
Return Version
2016v3.0
Gross Receipts
$1,156,452
Mission and Program Overview

Mission

The mission of the encouraging word is to share god's truth with a searching world. It's purpose is to glorify god by teaching and preaching the message of christ to all we can by every available means in such a way that people accept christ and become active followers of jesus through a local christian church. This is done primarily through national television broadcasts of messages by dr. Don wilton. The encouraging word also distributes ministry resources and has a 24 hour toll-free prayer line at (866) 899-word(9673).

The mission of the encouraging word is to share god's truth with a searching world. It's purpose is to glorify god by teaching and preaching the message of christ to all we can by every available means in such a way that people accept christ and become active followers of jesus through a local christian church. This is done primarily through national television broadcasts of messages by dr. Don wilton. The encouraging word also distributes ministry resouurces and has a 24 hour toll-free prayer line at (866) 899-word(9673).

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$580,428$569,339▼ $11,089
Inventories for Sale or Use$46,823$50,435▲ $3,612
Cash and Non-Interest-Bearing Accounts$69,580$27,313▼ $42,267
Land, Buildings, and Equipment, Net$29,429$26,618▼ $2,811
Prepaid Expenses and Deferred Charges$28,462$21,475▼ $6,987
Intangible Assets$3,650$3,650→ $0
Total Assets$758,372$698,830▼ $59,542
Liabilities
Other Liabilities$19,295$20,259▲ $964
Total Liabilities$19,295$20,259▲ $964
Net Assets / Fund Balance
Unrestricted Net Assets$541,720$488,826▼ $52,894
Temporarily Rstr Net Assets$197,357$189,745▼ $7,612
Total Net Assets Fund Balance$739,077$678,571▼ $60,506
Total Liabilities and Net Assets / Fund Balance$758,372$698,830▼ $59,542

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$26,618$365,065$391,683
Compensation and Service Providers

Board Members and Trustees

NameTitle
Drdonald J WiltonPresident &
Bill StewartDirector
Charles WallDirector
Dave EdwardsDirector
Greg EasterlinDirector
Jimmy GibbsDirector
John FarisDirector
Luanne TaylorDirector
Sally LoveDirector
Wendy EmerickDirector
James WestSecretary/tr
Michael N SwaimVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,055,007
Program Service Revenue
$0
Investment Income
$771
Other Revenue
$83,288
All Other Contributions
$1,032,496
Change in Net Assets
$-60,506

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,139,066
Total Revenue per Audited Statements
$1,139,066
Total Revenue per Form 990
$1,139,066
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$717,735
Salaries, Compensation, and Employee Benefits$481,837
Total Fundraising Expense$108,068
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$229,626$74,848$66,429$370,903
Office Expenses$163,599$4,748$8,127$176,474
All Other Expenses$125,964$27,003$4,742$157,709
Other Employee Benefits$38,051$17,862$8,547$64,460
Fees for Services Other$37,088--$37,088
Other Expenses$31,240-$7,798$31,240
Payroll Taxes$16,798$5,476$4,860$27,134
Pension Plan Contributions$11,973$3,903$3,464$19,340
Insurance$12,268$3,927$369$16,564
Information Technology$8,865$6,334-$15,199
Travel$5,354$3,753$3,732$12,839
Occupancy$9,990$1,110-$11,100
Depreciation Depletion$8,303$923-$9,226
Fees for Services Accounting$8,100--$8,100
Advertising$3,550--$3,550
Total Functional Expenses$941,617$149,887$108,068$1,199,572

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,199,572
Total Expenses per Audited Statements$1,199,572
Total Expenses per Form 990$1,199,572
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Accrued Expenses$20,259
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The form 990 is prepared by an outside accounting firm. It is first reviewed by the executive director and then presented to the finance team for their review and approval. Form 990 is then presented at the next board of directors meeting for their review and approval. Once the board has approved, the form is signed and filed.

Form 990, Page 6, Part VI, Line 12C

Every year, the board of directors and employees of the organization are required to review and sign the organization's code of ethics which includes conflict of interests. The personnel committee has oversight responsibility for this policy.

Form 990, Page 6, Part VI, Line 15A

The executive director is the only salaried officer. His compensation is reviewed annually by the ceo and personnel director and has to be approved by the board of directors.

Form 990, Page 6, Part VI, Line 15B

The ceo of the organization does not receive a salary, however the ceo has an annual meeting with the vice president and chairman of the personnel committee to review performance. The executive director's compensation is determined by the ceo, chairman of personnel and is approved by the finance team in the annual budget process.

Form 990, Page 6, Part VI, Line 19

Governing documents, conflict of interest policies and financial statements are not made available to the public

Filing and Contact Details

Filer

Filer Name
The Encouraging Word Inc
EIN
20-1829608
Phone
8646991765
Address
PO BOX 2110, SPARTANBURG, SC 29304-2110

Signing Officer

Name
Sam Davis
Title
Executive Director
Phone
8646999673
Signed
2017-07-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sam Davis
Formed
2004
Legal Domicile
Sc
Voting Board Members
12
Independent Board Members
12
Employees
6

Preparer

Firm
Lee Macbay Hamilton & Associates LLC
Address
PO BOX 5476, SPARTANBURG, SC 29304-5476
Preparer
Edward L Macbay
Phone
8645743620
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The mission of the encouraging word is to share god's truth with a searching world. It's purpose is to glorify god by teaching and preaching the message of christ to all we can by every available means in such a way that people accept christ and become active followers of jesus through a local christian church. This is done primarily through national television broadcasts of messages by dr. Don wilton. The encouraging word also distributes ministry resouurces and has a 24 hour toll-free prayer line at (866) 899-word(9673).

Form 990, Part IX, Line 24E

Advisory council meeting 26,191 0 1,379 captioning expenses 24,442 0 0 purchased ministry resour 23,127 0 0 licenses, fees and taxes 14,576 0 2,776 supplies-audio/video 14,864 0 0 bank charges/credit card 0 11,341 0 lease/rent 7,118 1,053 112 website 7,834 0 412 dues and subscriptions 0 6,174 0 miscellaneous other 0 5,833 0 training and development 1,792 1,792 0 contract services 2,542 0 0 repairs & maint. 1,828 210 63 telephone 600 600 0 efca 1,050 0 0 total 125,964 27,003 4,742

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IRS990/MissionDesc0THE MISSION OF THE ENCOURAGING WORD IS TO SHARE GOD'S TRUTH WITH A SEARCHING WORLD. IT'S PURPOSE IS TO GLORIFY GOD BY TEACHING AND PREACHING THE MESSAGE OF CHRIST TO ALL WE CAN BY EVERY AVAILABLE MEANS IN SUCH A WAY THAT PEOPLE ACCEPT CHRIST AND BECOME ACTIVE FOLLOWERS OF JESUS THROUGH A LOCAL CHRISTIAN CHURCH. THIS IS DONE PRIMARILY THROUGH NATIONAL TELEVISION BROADCASTS OF MESSAGES BY DR. DON WILTON. THE ENCOURAGING WORD ALSO DISTRIBUTES MINISTRY RESOUURCES AND HAS A 24 HOUR TOLL-FREE PRAYER LINE AT (866) 899-WORD(9673).
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt0580428
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0365065
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MISSION OF THE ENCOURAGING WORD IS TO SHARE GOD'S TRUTH WITH A SEARCHING WORLD. IT'S PURPOSE IS TO GLORIFY GOD BY TEACHING AND PREACHING THE MESSAGE OF CHRIST TO ALL WE CAN BY EVERY AVAILABLE MEANS IN SUCH A WAY THAT PEOPLE ACCEPT CHRIST AND BECOME ACTIVE FOLLOWERS OF JESUS THROUGH A LOCAL CHRISTIAN CHURCH. THIS IS DONE PRIMARILY THROUGH NATIONAL TELEVISION BROADCASTS OF MESSAGES BY DR. DON WILTON. THE ENCOURAGING WORD ALSO DISTRIBUTES MINISTRY RESOUURCES AND HAS A 24 HOUR TOLL-FREE PRAYER LINE AT (866) 899-WORD(9673).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM. IT IS FIRST REVIEWED BY THE EXECUTIVE DIRECTOR AND THEN PRESENTED TO THE FINANCE TEAM FOR THEIR REVIEW AND APPROVAL. FORM 990 IS THEN PRESENTED AT THE NEXT BOARD OF DIRECTORS MEETING FOR THEIR REVIEW AND APPROVAL. ONCE THE BOARD HAS APPROVED, THE FORM IS SIGNED AND FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EVERY YEAR, THE BOARD OF DIRECTORS AND EMPLOYEES OF THE ORGANIZATION ARE REQUIRED TO REVIEW AND SIGN THE ORGANIZATION'S CODE OF ETHICS WHICH INCLUDES CONFLICT OF INTERESTS. THE PERSONNEL COMMITTEE HAS OVERSIGHT RESPONSIBILITY FOR THIS POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE DIRECTOR IS THE ONLY SALARIED OFFICER. HIS COMPENSATION IS REVIEWED ANNUALLY BY THE CEO AND PERSONNEL DIRECTOR AND HAS TO BE APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE CEO OF THE ORGANIZATION DOES NOT RECEIVE A SALARY, HOWEVER THE CEO HAS AN ANNUAL MEETING WITH THE VICE PRESIDENT AND CHAIRMAN OF THE PERSONNEL COMMITTEE TO REVIEW PERFORMANCE. THE EXECUTIVE DIRECTOR'S COMPENSATION IS DETERMINED BY THE CEO, CHAIRMAN OF PERSONNEL AND IS APPROVED BY THE FINANCE TEAM IN THE ANNUAL BUDGET PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES AND FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ADVISORY COUNCIL MEETING 26,191 0 1,379 CAPTIONING EXPENSES 24,442 0 0 PURCHASED MINISTRY RESOUR 23,127 0 0 LICENSES, FEES AND TAXES 14,576 0 2,776 SUPPLIES-AUDIO/VIDEO 14,864 0 0 BANK CHARGES/CREDIT CARD 0 11,341 0 LEASE/RENT 7,118 1,053 112 WEBSITE 7,834 0 412 DUES AND SUBSCRIPTIONS 0 6,174 0 MISCELLANEOUS OTHER 0 5,833 0 TRAINING AND DEVELOPMENT 1,792 1,792 0 CONTRACT SERVICES 2,542 0 0 REPAIRS & MAINT. 1,828 210 63 TELEPHONE 600 600 0 EFCA 1,050 0 0 TOTAL 125,964 27,003 4,742
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 24E
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IRS990/StatesWhereCopyOfReturnIsFldCd0SC
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0250 E MAIN ST
IRS990/USAddress/CityNm0SPARTANBURG
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029306
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0WWW.THEENCOURAGINGWORD.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SAM DAVIS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08646999673
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-07-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE ENCOURAGING WORD INC
ReturnHeader/Filer/BusinessNameControlTxt0ENCO
ReturnHeader/Filer/EIN0201829608
ReturnHeader/Filer/PhoneNum08646991765
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 2110
ReturnHeader/Filer/USAddress/CityNm0SPARTANBURG
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.60$0.01$0.59$1.10$0.84$0.26
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.36$0.03$0.33$0.72$0.86$0.14
2023Detailed filing. Detailed filing data is available for this year.$0.53$0.06$0.46$1.10$1.38$0.27
2022Detailed filing. Detailed filing data is available for this year.$0.79$0.06$0.74$1.35$1.35$0.00
2021Detailed filing. Detailed filing data is available for this year.$0.79$0.05$0.74$1.77$1.51$0.26
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.56$0.08$0.48$2.16$2.06$0.10
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.45$0.06$0.38$1.91$2.10$0.19
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.63$0.06$0.58$1.54$1.65$0.10
2017Detailed filing. Detailed filing data is available for this year.$0.70$0.02$0.68$1.14$1.20$0.06
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.76$0.02$0.74$1.20$1.17$0.03
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.73$0.02$0.71$1.16$1.12$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.73$0.06$0.66$1.12$1.04$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$0.06$0.58$1.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.63$0.01$0.62$0.98
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.72$0.01$0.72$1.04