Civic Intelligence

Congressional Prayer Caucus Foundation Inc

990 • Fiscal year 2016 • EIN 20-3780955

Jan 01, 2016 to Dec 31, 2016 • Filed on Jul 28, 2017

524 Johnstown RoadChesapeake, VA 23322

(757) 427-0436

Siviq Scores

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

Liabilities / Assets

94th percentile

1.26x

Higher debt load relative to assets than 94% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

50th percentile

0.11x

Higher debt load relative to revenue than 50% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

28th percentile

-5.4%

Higher net margin than 28% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

67th percentile

$96,000

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 5.7% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

4th percentile

-31%

Faster asset growth than 4% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

27th percentile

-7.1%

Faster revenue growth than 27% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$143,842

Down $64,701 (-31%) from 2015

Net Assets

Down

-$37,302

Down $90,975 (-169%) from 2015

Liabilities

Up

$181,144

Up $26,274 (+17%) from 2015

Revenue

Down

$1,696,045

Down $129,371 (-7.1%) from 2015

Expenses

Up

$1,787,020

Up $106,143 (+6.3%) from 2015

Net Income

Down

-$90,975

Down $235,514 (-163%) from 2015

Historical Trend

Balance Sheet Trend

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

$400K$200K$0-$200K-$400KAssets 2010: $1,852Liabilities 2010: $881Net Assets 2010: $9712010Assets 2011: $18,654Liabilities 2011: $1,960Net Assets 2011: $16,6942011Assets 2012: $23,299Liabilities 2012: $8,018Net Assets 2012: $15,2812012Assets 2013: $47,929Liabilities 2013: $108,196Net Assets 2013: -$60,2672013Assets 2014: $182,349Liabilities 2014: $273,215Net Assets 2014: -$90,8662014Assets 2015: $208,543Liabilities 2015: $154,870Net Assets 2015: $53,6732015Assets 2016: $143,842Liabilities 2016: $181,144Net Assets 2016: -$37,3022016Assets 2017: $195,417Liabilities 2017: $74,301Net Assets 2017: $121,1162017Assets 2018: $311,488Liabilities 2018: $176,299Net Assets 2018: $135,1892018Assets 2019: $295,004Liabilities 2019: $211,016Net Assets 2019: $83,9882019Assets 2020: $212,399Liabilities 2020: $241,023Net Assets 2020: -$28,6242020Assets 2021: $221,274Liabilities 2021: $145,095Net Assets 2021: $76,1792021Assets 2022: $120,528Liabilities 2022: $2,139Net Assets 2022: $118,3892022Assets 2023: $146,087Liabilities 2023: $69,742Net Assets 2023: $76,3452023Assets 2024: $80,981Liabilities 2024: $315,304Net Assets 2024: -$234,3232024

Highlighted filing

2016

Assets$143,842
Liabilities$181,144
Net Assets-$37,302

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2010: $60,822Expenses 2010: $78,886Net Income 2010: -$18,0642010Revenue 2011: $172,544Expenses 2011: $156,821Net Income 2011: $15,7232011Revenue 2012: $177,676Expenses 2012: $179,089Net Income 2012: -$1,4132012Revenue 2013: $1,303,460Expenses 2013: $1,379,008Net Income 2013: -$75,5482013Revenue 2014: $2,152,593Expenses 2014: $2,183,192Net Income 2014: -$30,5992014Revenue 2015: $1,825,416Expenses 2015: $1,680,877Net Income 2015: $144,5392015Revenue 2016: $1,696,045Expenses 2016: $1,787,020Net Income 2016: -$90,9752016Revenue 2017: $1,889,692Expenses 2017: $1,731,274Net Income 2017: $158,4182017Revenue 2018: $2,035,784Expenses 2018: $2,021,711Net Income 2018: $14,0732018Revenue 2019: $1,904,833Expenses 2019: $1,956,034Net Income 2019: -$51,2012019Revenue 2020: $2,081,063Expenses 2020: $2,193,675Net Income 2020: -$112,6122020Revenue 2021: $2,231,014Expenses 2021: $2,144,602Net Income 2021: $86,4122021Revenue 2022: $1,362,017Expenses 2022: $1,331,739Net Income 2022: $30,2782022Revenue 2023: $1,558,078Expenses 2023: $1,633,203Net Income 2023: -$75,1252023Revenue 2024: $1,469,732Expenses 2024: $1,778,976Net Income 2024: -$309,2442024

Highlighted filing

2016

Revenue$1,696,045
Expenses$1,787,020
Net Income-$90,975
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Jul 28, 2017
Return Version
2016v3.0
Gross Receipts
$1,696,045
Mission and Program Overview

Mission

Protecting the public expression of prayer and faith in god communicating the constitutional truths that establish america's freedom sustaining and equipping leaders who believe in prayer and uphold judeo-christian principles.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$196,560$98,547▼ $98,013
Land, Buildings, and Equipment, Net$6,533$39,445▲ $32,912
Prepaid Expenses and Deferred Charges$5,000$5,000→ $0
Accounts Receivable$450$850▲ $400
Total Assets$208,543$143,842▼ $64,701
Liabilities
Accounts Payable and Accrued Expenses$154,870$181,144▲ $26,274
Total Liabilities$154,870$181,144▲ $26,274
Net Assets / Fund Balance
Unrestricted Net Assets$53,673$-37,302▼ $90,975
Total Net Assets Fund Balance$53,673$-37,302▼ $90,975
Total Liabilities and Net Assets / Fund Balance$208,543$143,842▼ $64,701

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$32,392$364$32,756
Equipment$7,053$3,228$10,281
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lea CarawanPresidentFT$96,000$96,000
Shirley ForbesDirectorFT$68,000$68,000

Board Members and Trustees

NameTitle
Jerry RexDirector
Tom SpeightDirector
Myra DingmanSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,694,046
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$1,999
All Other Contributions
$1,611,401
Change in Net Assets
$-90,975

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,696,045
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,696,045
Total Revenue per Form 990
$1,696,045
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,360,374
Total Fundraising Expense$573,433
Salaries, Compensation, and Employee Benefits$333,430
Professional Fundraising Fees$93,216
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$123,200$20,400$20,400$164,000
Other Salaries and Wages$143,409--$143,409
Fees for Services Professional Fundraising--$93,216$93,216
Office Expenses$55,884$30,384-$86,268
Travel$54,200--$54,200
Conferences and Meetings$49,609--$49,609
Fees for Services Other$37,581--$37,581
Occupancy-$30,000-$30,000
Fees for Services Accounting-$29,899-$29,899
Payroll Taxes$22,899$1,561$1,561$26,021
All Other Expenses$14,070$2,221-$16,291
Fees for Services Legal$7,116--$7,116
Other Expenses$5,029-$458,256$5,029
Insurance-$3,407-$3,407
Depreciation Depletion$1,894--$1,894
Interest-$472-$472
Total Functional Expenses$1,095,243$118,344$573,433$1,787,020

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,787,020
Total Expenses per Audited Statements$1,787,020
Total Expenses per Form 990$1,787,020
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$93,216
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
J Randy ForbesSpouse of current board member Shirley ForbesRental of Property to the FoundationNo$30,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
Yes
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 entire board did not review the return before it was finalized.

Form 990, Part VI, Section C, line 19

The organization will provide a copy of the 990 tax return upon request.

Filing and Contact Details

Filer

Filer Name
Congressional Prayer Caucus Foundation
EIN
20-3780955
Phone
7574270436
Address
524 Johnstown Road, Chesapeake, VA 23322

Signing Officer

Name
Lea Carawan
Title
President
Phone
7574270436
Signed
2017-07-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
lea carawan
Legal Domicile
Va
Voting Board Members
5
Independent Board Members
4
Employees
9
Volunteers
14

Preparer

Firm
Cherry Bekaert Llp
Address
222 Central Park Ave Ste 1400, Virginia Beach, VA 23462
Preparer
Barbara Smith
Phone
7574562400
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C:

There has been no change to the organizations processes.

Financial Statement Notes

Part X, Line 2:

Management has evaluated all other tax positions that could have a significant effect on the financial statements and determined the Foundation had no uncertain income tax positions at December 31, 2016.

Raw XML AppendixShowing 400 of 453 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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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt07053
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03228
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt010281
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01787020
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt032392
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0364
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt032756
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01696045
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Management has evaluated all other tax positions that could have a significant effect on the financial statements and determined the Foundation had no uncertain income tax positions at December 31, 2016.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt039445
IRS990ScheduleD/TotalExpensesPerForm990Amt01787020
IRS990ScheduleD/TotalRevenuePerForm990Amt01696045
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01696045
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01787020
IRS990ScheduleG/AgrmtProfFundraisingActyInd01
IRS990ScheduleG/EmailSolicitationsInd0X
IRS990ScheduleG/FundraiserActivityInfoGrp/ActivityTxt0FUNDRAISING SUPPORT AND DIRECT MAIL
IRS990ScheduleG/FundraiserActivityInfoGrp/FundraiserControlOfFundsInd00
IRS990ScheduleG/FundraiserActivityInfoGrp/GrossReceiptsAmt01149349
IRS990ScheduleG/FundraiserActivityInfoGrp/NetToOrganizationAmt01056135
IRS990ScheduleG/FundraiserActivityInfoGrp/OrganizationBusinessName/BusinessNameLine1Txt0HSP DIRECT
IRS990ScheduleG/FundraiserActivityInfoGrp/RetainedByContractorAmt093214
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/AddressLine1Txt020130 LAKEVIEW CENTER PLAZA 300
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/CityNm0ASHBURN
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/StateAbbreviationCd0VA
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/ZIPCd020147
IRS990ScheduleG/LicensedStatesCd0AL
IRS990ScheduleG/LicensedStatesCd1AK
IRS990ScheduleG/LicensedStatesCd2AZ
IRS990ScheduleG/LicensedStatesCd3AR
IRS990ScheduleG/LicensedStatesCd4CA
IRS990ScheduleG/LicensedStatesCd5CO
IRS990ScheduleG/LicensedStatesCd6CT
IRS990ScheduleG/LicensedStatesCd7DE
IRS990ScheduleG/LicensedStatesCd8DC
IRS990ScheduleG/LicensedStatesCd9FL
IRS990ScheduleG/LicensedStatesCd10GA
IRS990ScheduleG/LicensedStatesCd11HI
IRS990ScheduleG/LicensedStatesCd12ID
IRS990ScheduleG/LicensedStatesCd13IL
IRS990ScheduleG/LicensedStatesCd14IN
IRS990ScheduleG/LicensedStatesCd15IA
IRS990ScheduleG/LicensedStatesCd16KS
IRS990ScheduleG/LicensedStatesCd17KY
IRS990ScheduleG/LicensedStatesCd18LA
IRS990ScheduleG/LicensedStatesCd19ME
IRS990ScheduleG/LicensedStatesCd20MD
IRS990ScheduleG/LicensedStatesCd21MA
IRS990ScheduleG/LicensedStatesCd22MI
IRS990ScheduleG/LicensedStatesCd23MN
IRS990ScheduleG/LicensedStatesCd24MS
IRS990ScheduleG/LicensedStatesCd25MO
IRS990ScheduleG/LicensedStatesCd26MT
IRS990ScheduleG/LicensedStatesCd27NE
IRS990ScheduleG/LicensedStatesCd28NV
IRS990ScheduleG/LicensedStatesCd29NH
IRS990ScheduleG/LicensedStatesCd30NJ
IRS990ScheduleG/LicensedStatesCd31NM
IRS990ScheduleG/LicensedStatesCd32NY
IRS990ScheduleG/LicensedStatesCd33NC
IRS990ScheduleG/LicensedStatesCd34ND
IRS990ScheduleG/LicensedStatesCd35OH
IRS990ScheduleG/LicensedStatesCd36OK
IRS990ScheduleG/LicensedStatesCd37OR
IRS990ScheduleG/LicensedStatesCd38RI
IRS990ScheduleG/LicensedStatesCd39SC
IRS990ScheduleG/LicensedStatesCd40SD
IRS990ScheduleG/LicensedStatesCd41TN
IRS990ScheduleG/LicensedStatesCd42TX
IRS990ScheduleG/LicensedStatesCd43UT
IRS990ScheduleG/LicensedStatesCd44VT
IRS990ScheduleG/LicensedStatesCd45VA
IRS990ScheduleG/LicensedStatesCd46WA
IRS990ScheduleG/LicensedStatesCd47WI
IRS990ScheduleG/LicensedStatesCd48WY
IRS990ScheduleG/LicensedStatesCd49PA
IRS990ScheduleG/LicensedStatesCd50WV
IRS990ScheduleG/MailSolicitationsInd0X
IRS990ScheduleG/PhoneSolicitationsInd0X
IRS990ScheduleG/TotalGrossReceiptsAmt01149349
IRS990ScheduleG/TotalNetToOrganizationAmt01056135
IRS990ScheduleG/TotalRetainedByContractorsAmt093214
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0J Randy Forbes
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Spouse of current board member Shirley Forbes
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt030000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Rental of Property to the Foundation
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ENTIRE BOARD DID NOT REVIEW THE RETURN BEFORE IT WAS FINALIZED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION WILL PROVIDE A COPY OF THE 990 TAX RETURN UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THERE HAS BEEN NO CHANGE TO THE ORGANIZATIONS PROCESSES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part XII, Line 2c:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0VA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0208543
IRS990/TotalAssetsEOYAmt0143842
IRS990/TotalAssetsGrp/BOYAmt0208543
IRS990/TotalAssetsGrp/EOYAmt0143842
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01694046
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0573433
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0118344
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01095243
IRS990/TotalFunctionalExpensesGrp/TotalAmt01787020
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0154870
IRS990/TotalLiabilitiesEOYAmt0181144
IRS990/TotalLiabilitiesGrp/BOYAmt0154870
IRS990/TotalLiabilitiesGrp/EOYAmt0181144
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt053673
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-37302
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01095243
IRS990/TotalReportableCompFromOrgAmt0164000
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01999
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01696045
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt014
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0208543

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.08$0.32$0.23$1.47$1.78$0.31
2023Detailed filing. Detailed filing data is available for this year.$0.15$0.07$0.08$1.56$1.63$0.08
2022Detailed filing. Detailed filing data is available for this year.$0.12$0.00$0.12$1.36$1.33$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.22$0.15$0.08$2.23$2.14$0.09
2020Detailed filing. Detailed filing data is available for this year.$0.21$0.24$0.03$2.08$2.19$0.11
2019Detailed filing. Detailed filing data is available for this year.$0.30$0.21$0.08$1.90$1.96$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.31$0.18$0.14$2.04$2.02$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.20$0.07$0.12$1.89$1.73$0.16
2016Detailed filing. Detailed filing data is available for this year.$0.14$0.18$0.04$1.70$1.79$0.09
2015Detailed filing. Detailed filing data is available for this year.$0.21$0.15$0.05$1.83$1.68$0.14
2014Detailed filing. Detailed filing data is available for this year.$0.18$0.27$0.09$2.15$2.18$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.05$0.11$0.06$1.30$1.38$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.02$0.01$0.02$0.18$0.18$0.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.02$0.00$0.02$0.17$0.16$0.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.00$0.00$0.06$0.08$0.02