Civic Intelligence

Foundation for Christian Stewardship Corp DBA Ncf California

990 • Fiscal year 2021 • EIN 20-4496482

Jan 01, 2021 to Dec 31, 2021 • Filed on Sep 30, 2022

19742 MacArthur Blvd Ste 230Irvine, CA 92612

(949) 752-0274

Siviq Scores

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

Liabilities / Assets

17th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

17th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

4th percentile

-66%

Higher net margin than 4% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

91st percentile

$210,000

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 12.9% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

2nd percentile

-35%

Faster asset growth than 2% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

76th percentile

49%

Faster revenue growth than 76% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Down

$2,166,053

Down $1,169,815 (-35%) from 2020

Net Assets

Down

$2,166,053

Down $1,078,628 (-33%) from 2020

Liabilities

Down

$0

Down $91,187 (-100%) from 2020

Revenue

Up

$1,632,635

Up $536,486 (+49%) from 2020

Expenses

Up

$2,711,263

Up $1,606,378 (+145%) from 2020

Net Income

Down

-$1,078,628

Down $1,069,892 (-12247%) from 2020

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $4,860,796Liabilities 2011: $0Net Assets 2011: $4,860,7962011Assets 2012: $4,817,468Liabilities 2012: $0Net Assets 2012: $4,817,4682012Assets 2013: $4,643,667Liabilities 2013: $0Net Assets 2013: $4,643,6672013Assets 2014: $4,601,228Liabilities 2014: $0Net Assets 2014: $4,601,2282014Assets 2015: $4,491,406Liabilities 2015: $0Net Assets 2015: $4,491,4062015Assets 2016: $2,654,095Liabilities 2016: $0Net Assets 2016: $2,654,0952016Assets 2017: $2,756,476Liabilities 2017: $0Net Assets 2017: $2,756,4762017Assets 2018: $2,933,915Liabilities 2018: $0Net Assets 2018: $2,933,9152018Assets 2019: $3,253,417Liabilities 2019: $0Net Assets 2019: $3,253,4172019Assets 2020: $3,335,868Liabilities 2020: $91,187Net Assets 2020: $3,244,6812020Assets 2021: $2,166,053Liabilities 2021: $0Net Assets 2021: $2,166,0532021Assets 2022: $1,686,032Liabilities 2022: $1Net Assets 2022: $1,686,0312022Assets 2023: $902,468Liabilities 2023: $0Net Assets 2023: $902,4682023Assets 2024: $264,981Liabilities 2024: $36,200Net Assets 2024: $228,7812024

Highlighted filing

2021

Assets$2,166,053
Liabilities$0
Net Assets$2,166,053

Operations Trend

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

$4.0M$2.0M$0-$2.0MRevenue 2011: $559,978Expenses 2011: $513,230Net Income 2011: $46,7482011Revenue 2012: $670,872Expenses 2012: $714,200Net Income 2012: -$43,3282012Revenue 2013: $540,504Expenses 2013: $714,305Net Income 2013: -$173,8012013Revenue 2014: $708,585Expenses 2014: $751,024Net Income 2014: -$42,4392014Revenue 2015: $761,597Expenses 2015: $871,419Net Income 2015: -$109,8222015Revenue 2016: $600,848Expenses 2016: $2,438,159Net Income 2016: -$1,837,3112016Revenue 2017: $792,046Expenses 2017: $689,665Net Income 2017: $102,3812017Revenue 2018: $934,811Expenses 2018: $757,372Net Income 2018: $177,4392018Revenue 2019: $1,235,901Expenses 2019: $916,399Net Income 2019: $319,5022019Revenue 2020: $1,096,149Expenses 2020: $1,104,885Net Income 2020: -$8,7362020Revenue 2021: $1,632,635Expenses 2021: $2,711,263Net Income 2021: -$1,078,6282021Revenue 2022: $1,840,491Expenses 2022: $2,320,513Net Income 2022: -$480,0222022Revenue 2023: $2,257,022Expenses 2023: $3,040,585Net Income 2023: -$783,5632023Revenue 2024: $1,766,268Expenses 2024: $2,439,955Net Income 2024: -$673,6872024

Highlighted filing

2021

Revenue$1,632,635
Expenses$2,711,263
Net Income-$1,078,628
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Sep 30, 2022
Return Version
2021v4.0
Gross Receipts
$1,632,635
Mission and Program Overview

Mission

To serve people with excellence as they grow in the joyful art of wise and effective Kingdom Giving

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$769,717$2,154,096▲ $1,384,379
Land, Buildings, and Equipment, Net$6,151$11,957▲ $5,806
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Other Assets Total$2,560,000$0▼ $2,560,000
Total Assets$3,335,868$2,166,053▼ $1,169,815
Liabilities
Other Liabilities$91,187--
Total Liabilities$91,187$0▼ $91,187
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,244,681$2,166,053▼ $1,078,628
Total Net Assets Fund Balance$3,244,681$2,166,053▼ $1,078,628
Total Liabilities and Net Assets / Fund Balance$3,335,868$2,166,053▼ $1,169,815

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,835$14,084$17,919
Other Land Buildings$4,721$11,535$16,256
Leasehold Improvements$3,401$2,659$6,060
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Bryan FellerPresidentFT$210,000$210,000

Board Members and Trustees

NameTitle
James W JohnsonChairman
Rev Steven L PerryVice Chairman
Alanna LindenDirector
Brad DacusDirector
Chris DuncanDirector
Janice MunemitsuDirector
Jim FranklinDirector
Mary KingDirector
Rev Robert ShankDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$500,117
Program Service Revenue
$1,088,875
Investment Income
$43,643
Other Revenue
$0
All Other Contributions
$408,930
Change in Net Assets
$-1,078,628
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,291,400
Salaries, Compensation, and Employee Benefits$1,001,388
Other Expenses$418,475
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$1,291,400--$1,291,400
Other Salaries and Wages$470,241--$470,241
Other Employee Benefits$259,758--$259,758
Current Officers, Directors, Trustees, and Key Employees$210,000--$210,000
Payroll Taxes$61,389--$61,389
Information Technology$49,378--$49,378
Travel$38,780--$38,780
Office Expenses$28,578--$28,578
Occupancy$24,217--$24,217
Other Expenses$23,683--$23,683
All Other Expenses$16,938--$16,938
Insurance$8,833--$8,833
Conferences and Meetings$8,671--$8,671
Fees for Services Other$6,982--$6,982
Depreciation Depletion$4,632--$4,632
Fees for Services Accounting$3,060--$3,060
Total Functional Expenses$2,711,263$0$0$2,711,263
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Catholic Charities S NevadaLas Vegas, NV--$1,280,000
National Christian FdnAlpharetta, GA--$11,400
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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, Line 11B: Form 990 Review Process

Copies provided to all Board Members for review.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Foundation for Christian
EIN
20-4496482
Address
19742 MacArthur Blvd Ste 230, Irvine, CA 92612

Signing Officer

Name
James W Johnson
Title
Chairman
Signed
2022-09-30
Discuss with paid preparer
Yes

Organization Details

Formed
2005
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
10
Employees
8

Preparer

Firm
JohnsonHart & DysonAcct Corp
Address
19742 Mac Arthur Blvd Ste 240, Irvine, CA 92612
Preparer
James W Johnson CPA
Phone
9497520274
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IRS990/OtherSalariesAndWagesGrp/TotalAmt0470241
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt061389
IRS990/PayrollTaxesGrp/TotalAmt061389
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01088875
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01088875
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0106761
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt01000
IRS990/PYInvestmentIncomeAmt051560
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0188347
IRS990/PYProgramServiceRevenueAmt0937828
IRS990/PYRevenuesLessExpensesAmt0-8736
IRS990/PYSalariesCompEmpBnftPaidAmt0915538
IRS990/PYTotalExpensesAmt01104885
IRS990/PYTotalRevenueAmt01096149
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-1078628
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt03916730
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0919961
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01134073
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01659138
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt04835025
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt012464927
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt043643
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt051560
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt051716
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt051573
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt051934
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0250426
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98030
IRS990ScheduleA/PublicSupportPY170Pct00.97940
IRS990ScheduleA/PublicSupportTotal170Amt012464927
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt03916730
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0919961
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01134073
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01659138
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt04835025
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt012464927
IRS990ScheduleA/TotalSupportAmt012715353
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/DisclosedForCharitablePrpsInd0true
IRS990ScheduleD/DisclosedOrgLegCtrlInd0true
IRS990ScheduleD/DonorAdvisedFundsGrantsAmt011400
IRS990ScheduleD/DonorAdvisedFundsVlEOYAmt01632635
IRS990ScheduleD/EquipmentGrp/BookValueAmt03835
IRS990ScheduleD/EquipmentGrp/DepreciationAmt014084
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt017919
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt03401
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt02659
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt06060
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt04721
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt011535
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt016256
IRS990ScheduleD/TotalBookValueLandBuildingsAmt011957
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt01280000
IRS990ScheduleI/RecipientTable/CashGrantAmt111400
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt10
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Catholic Charities S Nevada
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1National Christian Fdn
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01501 Las Vegas Blvd N
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt111625 Rainwater Dr Ste 500
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Las Vegas
IRS990ScheduleI/RecipientTable/USAddress/CityNm1Alpharetta
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0NV
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1GA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd089101
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd130009
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt01
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/HousingAllowanceOrResidenceInd0X
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0210000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Bryan Feller
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0President
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0210000
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 1a: Relevant information in regards to selections on 1a.
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Copies provided to all Board Members for review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03335868
IRS990/TotalAssetsEOYAmt02166053
IRS990/TotalAssetsGrp/BOYAmt03335868
IRS990/TotalAssetsGrp/EOYAmt02166053
IRS990/TotalCompGreaterThan150KInd0true

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.26$0.04$0.23$1.77$2.44$0.67
2023Detailed filing. Detailed filing data is available for this year.$0.90$0.00$0.90$2.26$3.04$0.78
2022Detailed filing. Detailed filing data is available for this year.$1.69$0.00$1.69$1.84$2.32$0.48
2021Detailed filing. Detailed filing data is available for this year.$2.17$0.00$2.17$1.63$2.71$1.08
2020Detailed filing. Detailed filing data is available for this year.$3.34$0.09$3.24$1.10$1.10$0.01
2019Detailed filing. Detailed filing data is available for this year.$3.25$0.00$3.25$1.24$0.92$0.32
2018Detailed filing. Detailed filing data is available for this year.$2.93$0.00$2.93$0.93$0.76$0.18
2017Detailed filing. Detailed filing data is available for this year.$2.76$0.00$2.76$0.79$0.69$0.10
2016Detailed filing. Detailed filing data is available for this year.$2.65$0.00$2.65$0.60$2.44$1.84
2015Detailed filing. Detailed filing data is available for this year.$4.49$0.00$4.49$0.76$0.87$0.11
2014Detailed filing. Detailed filing data is available for this year.$4.60$0.00$4.60$0.71$0.75$0.04
2013Summary only. Only limited summary data is available for this year.$4.64$0.00$4.64$0.54$0.71$0.17
2012Summary only. Only limited summary data is available for this year.$4.82$0.00$4.82$0.67$0.71$0.04
2011Summary only. Only limited summary data is available for this year.$4.86$0.00$4.86$0.56$0.51$0.05