Civic Intelligence

Four Corners Ministriesinc

EIN 20-3589685 • 501(c)3 • Opelika, AL

Profile

Four corners ministries exist to communicate and demonstrate the gospel of jesus to unreached and under-equipped people groups.

202 South 8th StreetOpelika, AL 36801

www.fourcorners.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

28th percentile

0.03x

Higher debt load relative to assets than 28% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

29th percentile

0.06x

Higher debt load relative to revenue than 29% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

70th percentile

17%

Higher net margin than 70% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

60th percentile

8.3%

Faster asset growth than 60% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

30th percentile

-2.2%

Faster revenue growth than 30% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$5,616,088

Up $429,092 (+8.3%) from 2023

Liabilities

Up

$143,197

Up $29,379 (+26%) from 2023

Net Assets

Up

$5,472,891

Up $399,713 (+7.9%) from 2023

Revenue

Down

$2,530,316

Down $56,846 (-2.2%) from 2023

Expenses

Up

$2,100,112

Up $61,794 (+3.0%) from 2023

Net Income

Down

$430,204

Down $118,640 (-22%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2010: $389,440Liabilities 2010: $7,846Net Assets 2010: $381,5942010Assets 2011: $694,144Liabilities 2011: $22,818Net Assets 2011: $671,3262011Assets 2012: $890,951Liabilities 2012: $42,818Net Assets 2012: $848,1332012Assets 2013: $1,058,889Liabilities 2013: $39,851Net Assets 2013: $1,019,0382013Assets 2014: $1,169,399Liabilities 2014: $10,547Net Assets 2014: $1,158,8522014Assets 2015: $1,381,439Liabilities 2015: $21,592Net Assets 2015: $1,359,8472015Assets 2016: $1,723,501Liabilities 2016: $16,276Net Assets 2016: $1,707,2252016Assets 2017: $1,914,764Liabilities 2017: $21,253Net Assets 2017: $1,893,5112017Assets 2018: $2,317,262Liabilities 2018: $21,709Net Assets 2018: $2,295,5532018Assets 2019: $2,602,296Liabilities 2019: $18,718Net Assets 2019: $2,583,5782019Assets 2020: $3,032,238Liabilities 2020: $16,720Net Assets 2020: $3,015,5182020Assets 2021: $3,862,998Liabilities 2021: $47,664Net Assets 2021: $3,815,3342021Assets 2022: $4,553,113Liabilities 2022: $171,577Net Assets 2022: $4,381,5362022Assets 2023: $5,186,996Liabilities 2023: $113,818Net Assets 2023: $5,073,1782023Assets 2024: $5,616,088Liabilities 2024: $143,197Net Assets 2024: $5,472,8912024

Highlighted filing

2024

Assets$5,616,088
Liabilities$143,197
Net Assets$5,472,891

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0Expenses 2010: $262,4372010Expenses 2011: $490,3372011Expenses 2012: $947,9482012Revenue 2013: $1,118,367Expenses 2013: $947,462Net Income 2013: $170,9052013Revenue 2014: $858,962Expenses 2014: $719,148Net Income 2014: $139,8142014Revenue 2015: $793,138Expenses 2015: $592,143Net Income 2015: $200,9952015Revenue 2016: $1,031,388Expenses 2016: $684,010Net Income 2016: $347,3782016Revenue 2017: $986,457Expenses 2017: $800,171Net Income 2017: $186,2862017Revenue 2018: $1,232,807Expenses 2018: $827,880Net Income 2018: $404,9272018Revenue 2019: $1,254,227Expenses 2019: $966,202Net Income 2019: $288,0252019Revenue 2020: $1,366,510Expenses 2020: $934,919Net Income 2020: $431,5912020Revenue 2021: $2,369,997Expenses 2021: $1,554,134Net Income 2021: $815,8632021Revenue 2022: $2,747,907Expenses 2022: $2,008,005Net Income 2022: $739,9022022Revenue 2023: $2,587,162Expenses 2023: $2,038,318Net Income 2023: $548,8442023Revenue 2024: $2,530,316Expenses 2024: $2,100,112Net Income 2024: $430,2042024

Highlighted filing

2024

Revenue$2,530,316
Expenses$2,100,112
Net Income$430,204

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.62$0.14$5.47$2.53$2.10$0.43
2023Detailed filing. Detailed filing data is available for this year.$5.19$0.11$5.07$2.59$2.04$0.55
2022Detailed filing. Detailed filing data is available for this year.$4.55$0.17$4.38$2.75$2.01$0.74
2021Detailed filing. Detailed filing data is available for this year.$3.86$0.05$3.82$2.37$1.55$0.82
2020Detailed filing. Detailed filing data is available for this year.$3.03$0.02$3.02$1.37$0.93$0.43
2019Detailed filing. Detailed filing data is available for this year.$2.60$0.02$2.58$1.25$0.97$0.29
2018Detailed filing. Detailed filing data is available for this year.$2.32$0.02$2.30$1.23$0.83$0.40
2017Detailed filing. Detailed filing data is available for this year.$1.91$0.02$1.89$0.99$0.80$0.19
2016Detailed filing. Detailed filing data is available for this year.$1.72$0.02$1.71$1.03$0.68$0.35
2015Detailed filing. Detailed filing data is available for this year.$1.38$0.02$1.36$0.79$0.59$0.20
2014Detailed filing. Detailed filing data is available for this year.$1.17$0.01$1.16$0.86$0.72$0.14
2013Detailed filing. Detailed filing data is available for this year.$1.06$0.04$1.02$1.12$0.95$0.17
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.04$0.85$0.95
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.69$0.02$0.67$0.49
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.01$0.38$0.26
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 10, 2025
Return Version
2024v5.2
Gross Receipts
$3,464,538
Mission and Program Overview

Mission

To spread the unconditional love of christ by building relationships to serve orphans and families in africa.

Four corners ministries exists to communicate and demonstrate the gospel of jesus christ to unreached and under-equipped people groups.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,702,640$3,085,624▲ $382,984
Cash and Non-Interest-Bearing Accounts$1,155,024$1,137,651▼ $17,373
Land, Buildings, and Equipment, Net$1,069,253$1,128,531▲ $59,278
Inventories for Sale or Use$191,118$205,703▲ $14,585
Prepaid Expenses and Deferred Charges$14,380$46,198▲ $31,818
Accounts Receivable$54,581$12,381▼ $42,200
Total Assets$5,186,996$5,616,088▲ $429,092
Liabilities
Accounts Payable and Accrued Expenses$97,625$99,746▲ $2,121
Other Liabilities$16,193$43,451▲ $27,258
Total Liabilities$113,818$143,197▲ $29,379
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,408,848$5,053,139▲ $644,291
Net Assets With Donor Restrictions$664,330$419,752▼ $244,578
Total Net Assets Fund Balance$5,073,178$5,472,891▲ $399,713
Total Liabilities and Net Assets / Fund Balance$5,186,996$5,616,088▲ $429,092

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$812,272$186,914$999,186
Equipment$153,850$224,174$378,024
Leasehold Improvements$33,069$139,110$172,179
Other Land Buildings$87,363-$87,363
Land$41,977-$41,977

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$664,330$8,114-$252,692$419,752
2023$746,739$10,720-$93,129$664,330
2022$762,561$325,730-$341,552$746,739
2021$553,062$240,323-$30,824$762,561
2020$626,447$125,800-$199,185$553,062
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Yancy CarpenterCEOFT$170,016$3,436$173,452
Revenue and Support

Revenue Composition

Contributions and Grants
$2,314,777
Program Service Revenue
$0
Investment Income
$153,841
Other Revenue
$61,698
All Other Contributions
$2,193,162
Change in Net Assets
$430,204

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeReported AmountValuation Method
Clothing and Household Goods$979,901Selling Price
Total Noncash Contributions$979,901-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,076,122
Other Expenses$1,023,990
Total Fundraising Expense$14,476
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$695,462$119,265$1,944$816,671
All Other Expenses$253,902$24,814$1,383$280,099
Travel$187,198$2,660-$189,858
Current Officers, Directors, Trustees, and Key Employees$45,479$115,186$9,351$170,016
Depreciation Depletion$75,199$3,404-$78,603
Payroll Taxes$56,659$17,875$859$75,393
Other Expenses$62,766$2,429-$65,195
Fees for Services Accounting$32,338$5,383$600$38,321
Information Technology$8,022$14,969-$22,991
Occupancy$5,901$15,648-$21,549
Insurance$11,526$3,666$18$15,210
Pension Plan Contributions$8,237$5,484$321$14,042
Fees for Services Other$8,528--$8,528
Advertising$1,010--$1,010
Total Functional Expenses$1,748,536$337,100$14,476$2,100,112
International Activity

International Summary

Offices
0
Employees
3
Spending
$739,871

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
Sub-saharan Africa - UgandaProgram ServicesCommunity Development - Assistance in Community Development Projects to Include Schools, Medical Facilities,chapel, Animal Husbandry,sport Ministry and Microbusiness.03$424,534
Sub-saharan Africa - UgandaProgram ServicesMISSIONARY SUPPORT- MISSIONARIES ASSIST WITH THE PLANNING AND DAILY OPERATIONAL MANAGEMENT OF THE VARIOUS ABAANA'S HOPE MINISTRIES.00$283,884
Sub-saharan Africa - UgandaProgram ServicesMission Trips/internships- Facilitation of Trips to Uganda to Provide Emergency Relief, Leadership Development. Team Members Participate in Mobile Medical Clinics, Construction, Food Distribution, Education Training and Evangelism.00$31,453
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$22,110
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Banquet$121,615-$4,831-
Total Events$121,615-$22,110$-22,110
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability (long Term)$43,451
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
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, Part VI, Section B, Line 11B

The organization utilizes an outside public accounting firm to prepare the form 990. A draft of the form 990 is provided to the president and treasurer for review and comments. After review, the form 990 is given to the board of directors for their final approval.

Form 990, Part VI, Section B, Line 12C

Conflict of interest proceedings are documented in board meeting minutes. Also, directors and officers are required to annually sign a statement which affirms such person has received a copy of the conflict policy, has read and understands such policy, and has agreed to comply with the policy.

Form 990, Part VI, Section B, Line 15

Compensation of ceo, officers, and key employees is reviewed and approved by the organization's board of directors on an annual basis. This process is documented in the minutes of the board's meeting.

Form 990, Part VI, Section C, Line 19

Governing documents, conflict of interest policy, and financial statements are available to the public upon request or on the organization's website.

Filing and Contact Details

Filer

Filer Name
Four Corners Ministriesinc
EIN
20-3589685
Phone
3347376338
Address
202 SOUTH 8TH STREET, OPELIKA, AL 36801

Signing Officer

Name
Thomas a Cummings Iii
Title
President
Phone
3347376338
Signed
2025-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas a Cummings Iii
Formed
2003
Legal Domicile
Al
Voting Board Members
10
Independent Board Members
10
Employees
66
Volunteers
70

Preparer

Firm
Borland Benefield Pc
Address
800 SHADES CREEK PARKWAY STE 875, BIRMINGHAM, AL 35209
Preparer
Susan R Waller CPA
Phone
2058027212
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Utilities: program service expenses 61,184. Management and general expenses 1,765. Fundraising expenses 0. Total expenses 62,949. Lease expense: program service expenses 55,214. Management and general expenses 0. Fundraising expenses 0. Total expenses 55,214. Fees: program service expenses 42,921. Management and general expenses 4,509. Fundraising expenses 782. Total expenses 48,212. Contract labor: program service expenses 18,020. Management and general expenses 16,500. Fundraising expenses 600. Total expenses 35,120. Gifts in kind: program service expenses 18,465. Management and general expenses 0. Fundraising expenses 0. Total expenses 18,465. Facility and equipment: program service expenses 18,416. Management and general expenses 0. Fundraising expenses 0. Total expenses 18,416. Repairs & maintenance: program service expenses 11,474. Management and general expenses 0. Fundraising expenses 0. Total expenses 11,474. Hospitality: program service expenses 8,822. Management and general expenses 65. Fundraising expenses 0. Total expenses 8,887. Medical expense: program service expenses 8,306. Management and general expenses 0. Fundraising expenses 0. Total expenses 8,306. School: program service expenses 6,804. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,804. Postage & shipping: program service expenses 1,956. Management and general expenses 1,975. Fundraising expenses 1. Total expenses 3,932. Livestock: program service expenses 2,320. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,320.

Financial Statement Notes

PART V, LINE 4:

Temporarily restricted endowment funds will be utilized by the organization for various program services to include abaana's hope,interns,missionary financial support,and mission trips.

PART X, LINE 2:

The organization has implemented the provisions of fasb asc topic 740, accounting for uncertainty in income taxes. As of december 31,2024, the organization had no uncertain tax positions that qualify for disclosure in the financial statements. The organization files an annual form 990 with the internal revenue service, and its tax return for the year 2021 and subsequent years remain subject to examination by tax authorities.

Raw XML AppendixShowing 400 of 620 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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