Civic Intelligence

Frontline Fellowship USA

990 • Fiscal year 2022 • EIN 20-8155389

Jan 01, 2022 to Dec 31, 2022 • Filed on Mar 23, 2023

PO Box 728Manitou Springs, CO 80829-0728

(719) 685-2899

Siviq Scores

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

Liabilities / Assets

81st percentile

0.12x

Higher debt load relative to assets than 81% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

71st percentile

0.02x

Higher debt load relative to revenue than 71% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

54th percentile

7.3%

Higher net margin than 54% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

77th percentile

31%

Faster asset growth than 77% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

28th percentile

-14%

Faster revenue growth than 28% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Up

$39,899

Up $9,337 (+31%) from 2021

Net Assets

Up

$35,107

Up $15,955 (+83%) from 2021

Liabilities

Down

$4,792

Down $6,618 (-58%) from 2021

Revenue

Down

$219,987

Down $35,182 (-14%) from 2021

Expenses

Down

$204,032

Down $75,208 (-27%) from 2021

Net Income

Up

$15,955

Up $40,026 (+166%) from 2021

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2010: $39,636Liabilities 2010: $0Net Assets 2010: $39,6362010Assets 2011: $72,496Liabilities 2011: $32,359Net Assets 2011: $40,1372011Assets 2012: $75,060Liabilities 2012: $28,978Net Assets 2012: $46,0822012Assets 2013: $70,647Liabilities 2013: $19,096Net Assets 2013: $51,5512013Assets 2014: $75,913Liabilities 2014: $14,300Net Assets 2014: $61,6132014Assets 2015: $49,850Liabilities 2015: $19,433Net Assets 2015: $30,4172015Assets 2016: $93,650Liabilities 2016: $11,593Net Assets 2016: $82,0572016Assets 2017: $79,522Liabilities 2017: $12,811Net Assets 2017: $66,7112017Assets 2018: $49,091Liabilities 2018: $20,649Net Assets 2018: $28,4422018Assets 2019: $332,683Liabilities 2019: $13,517Net Assets 2019: $319,1662019Assets 2020: $59,458Liabilities 2020: $16,235Net Assets 2020: $43,2232020Assets 2021: $30,562Liabilities 2021: $11,410Net Assets 2021: $19,1522021Assets 2022: $39,899Liabilities 2022: $4,792Net Assets 2022: $35,1072022Assets 2023: $0Liabilities 2023: $0Net Assets 2023: $02023

Highlighted filing

2022

Assets$39,899
Liabilities$4,792
Net Assets$35,107

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $472,7462010Revenue 2011: $479,122Expenses 2011: $478,621Net Income 2011: $5012011Expenses 2012: $463,0542012Revenue 2013: $463,818Expenses 2013: $458,349Net Income 2013: $5,4692013Revenue 2014: $437,942Expenses 2014: $427,880Net Income 2014: $10,0622014Revenue 2015: $427,050Expenses 2015: $458,246Net Income 2015: -$31,1962015Revenue 2016: $381,373Expenses 2016: $329,733Net Income 2016: $51,6402016Revenue 2017: $428,172Expenses 2017: $443,518Net Income 2017: -$15,3462017Revenue 2018: $382,765Expenses 2018: $421,034Net Income 2018: -$38,2692018Revenue 2019: $601,918Expenses 2019: $311,194Net Income 2019: $290,7242019Revenue 2020: $278,627Expenses 2020: $554,570Net Income 2020: -$275,9432020Revenue 2021: $255,169Expenses 2021: $279,240Net Income 2021: -$24,0712021Revenue 2022: $219,987Expenses 2022: $204,032Net Income 2022: $15,9552022Revenue 2023: $4,957Expenses 2023: $38,706Net Income 2023: -$33,7492023

Highlighted filing

2022

Revenue$219,987
Expenses$204,032
Net Income$15,955
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Mar 23, 2023
Return Version
2022v5.0
Gross Receipts
$219,987
Mission and Program Overview

Mission

Frontline Fellowship USA exists to glorify God by working for the fulfillment of the great commission. We seek to serve suffering Christians, to speak up for the persecuted, exposing the persecutors, concentrating on neglected areas, evangelizing in restricted access areas, working for biblical reformation and praying for spiritual revival throughout Africa.In doing so, we partner with our sister mission, Frontline Fellowship South Africa, to distribute literature, support and relief through various aspects of our ministry including our African book publisher, Christian Liberty Books.

Pioneer missionary work in neglected mission fields and areas resistant to the gospel.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$19,152$35,107▲ $15,955
Cash and Non-Interest-Bearing Accounts$16,462$23,522▲ $7,060
Savings and Temporary Cash Investments$8,562$10,807▲ $2,245
Inventories for Sale or Use$5,523$5,555▲ $32
Accounts Receivable$15$15→ $0
Total Assets$30,562$39,899▲ $9,337
Liabilities
Accounts Payable and Accrued Expenses$11,410$4,792▼ $6,618
Total Liabilities$11,410$4,792▼ $6,618
Net Assets / Fund Balance
Total Net Assets Fund Balance$19,152$35,107▲ $15,955
Total Liabilities and Net Assets / Fund Balance$30,562$39,899▲ $9,337
Compensation and Service Providers

Board Members and Trustees

NameTitle
John EidsmoeDirector
William EinwechterDirector
Mary HinesSecretary
David NoebelTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$218,434
Program Service Revenue
$1,043
Investment Income
$0
Other Revenue
$510
All Other Contributions
$218,434
Change in Net Assets
$15,955
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$147,772
Grants and Similar Amounts Paid$56,260
Total Fundraising Expense$178
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$56,260--$56,260
Fees for Services Other$5,872$6,596-$12,468
All Other Expenses$4,255$4,328$178$8,761
Other Expenses$9,365$3,655-$3,655
Fees for Services Accounting-$2,658-$2,658
Insurance$1,625--$1,625
Advertising$142--$142
Total Functional Expenses$181,607$22,247$178$204,032
International Activity

International Summary

Spending
$56,260

International Compliance

Foreign grant records maintained
No
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 AfricaProgram Services inEvangelism, Literatu--$56,260
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
Annual disclosure for covered persons
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
No
Other officer compensation reviewed
No
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 2

Peter hammond hunter combs director director father-in-law and son-in-law

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

The form 990 is sent to all board members for their review and comments prior to filing.

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

The board of directors reviews the conflict of interest policy annually and reports all conflicts of interest.

Form 990, Page 6, Part VI, Line 18

All governing documents and policies are available at the organization's location upon request.

Form 990, Page 6, Part VI, Line 19

All governing documents and policies are available at the organization's location upon request.

Filing and Contact Details

Filer

Filer Name
Frontline Fellowship USA
EIN
20-8155389
Phone
7196852899
Address
PO BOX 728, MANITOU SPRINGS, CO 80829-0728

Signing Officer

Name
David Noebel
Title
Treasurer
Phone
7196851899
Signed
2023-03-23

Organization Details

Principal Officer
David Noebel
Formed
2006
Legal Domicile
Co
Voting Board Members
4
Independent Board Members
4
Employees
0

Preparer

Firm
Ssa Pc
Address
3355 AMERICAN DR, COLORADO SPRINGS, CO 80917
Preparer
Xiaoxiao C Corbell CPA
Phone
7195740100
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Frontline fellowship usa exists to glorify god by working for the fulfillment of the great commission. We seek to serve suffering christians, to speak up for the persecuted, exposing the persecutors, concentrating on neglected areas, evangelizing in restricted access areas, working for biblical reformation and praying for spiritual revival throughout africa. In doing so, we partner with our sister mission, frontline fellowship south africa, to distribute literature, support and relief through various aspects of our ministry including our african book publisher, christian liberty books.

Form 990, Page 2, Part III, Line 4A

Frontline mission field teams do multiple complex mission outreaches to zimbabwe, zambia, and malawi. This involves pioneering ministry into neglected and remote regions. Going literally off the map, the team crosses rivers by ferries and pontooons and visits and maps numerous villages, many of whom said that this was the first time they had ever seen any white people. The team conducts thorough creation evangelism in these villages, providing solid foundation teaching on creation, the fall, the law and the need for a saviour. We receive invitations for us to return and conduct leadership training courses and evangelistic outreaches in many more parts of africa than we have the resources to respond to. Invitations for ministry have come from the congo, nigeria, ghana, liberia, kenya, malwai, zambia, zimbabwe, uganda, and sudan. With the very limited means at our disposal we are attempting to do our very best to respond to these challanges and opportunites and to fulfill these needs in africa. We have major outreaches and leadership training programs planned throughout southern and central africa in the coming year. We are also wanting to acquire a suitable motorized boat for the congo river mission and establish a forward base on the congo river. The situation in many of these areas is desperate. Aside from those who attend frontline seminars and conferences, hundreds of postings are made under our library program to prison inmates and to pastors in zambia, nigeria, zimbabwe, tanzania, uganda, ethiopia, and cameroon. Participants receive certificates for completing all the book reports from library program 1 and library program 2. We receive very positive feedback from pastors throughout africa and continual requests for more books. Since 2010, we received, processed and distributed approximately 57 tons of bibles, books and gospel literature. Much of this has been delivered and distributed across the borders into zimbabwe, zambia, and malawi. Mission stations, schools and churches throughout south africa have also benefited from the containers of great christian resources which have been donated to us.

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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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IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0CHECKS AND WIRE
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IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0SUB-SAHARAN AFRICA 56,260 0
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt1PART I, LINE 2: FRONTLINE FELLOWSHIP SOUTH AFRICA OUTLINES ANNUALLY PROJECTS FOR EACH NEW YEAR AND REPORTS IN AN ANNUAL REPORT ACCOMPLISHMENTS OF PREVIOUS PROJECTS THAT WERE FUNDED. ADDITIONALLY, A COMPLETE LIST OF EXPENDITURES ARE OUTLINED IN THEIR ANNUAL REPORT. PART I, LINE 3, COLUMN (E): REGION: SUB-SAHARAN AFRICA (E) SPECIFIC TYPES OF SERVICES IN REGION: EVANGELISM, LITERATURE DISTRIBUTION, LOVE IN ACTION, LEADERSHIP TRAINING, RESEARCH, PHOTOGRAPHY AND TRAINING FOR MOBILIZING REFORMATION GROUPS. PART II, COLUMN (D): REGION: SUB-SAHARAN AFRICA (D) PURPOSE OF GRANT: FRONTLINE FELLOWSHIP USA EXISTS TO GLORIFY GOD BY WORKING FOR THE FULFILLMENT OF THE GREAT COMMISSION. WE SEEK TO SERVE SUFFERING CHRISTIANS, TO SPEAK UP FOR THE PERSECUTED, EXPOSING THE PERSECUTORS, CONCENTRATING ON NEGLECTED AREAS, EVANGELIZING IN RESTRICTED ACCESS AREAS, WORKING FOR BIBLICAL REFORMATION AND PRAYING FOR SPIRITUAL REVIVAL THROUGHOUT AFRICA. IN DOING SO, WE PARTNER WITH OUR SISTER MISSION, FRONTLINE FELLOWSHIP SOUTH AFRICA, TO DISTRIBUTE LITERATURE, SUPPORT AND RELIEF THROUGH VARIOUS ASPECTS OF OUR MINISTRY INCLUDING OUR AFRICAN BOOK PUBLISHER, CHRISTIAN LIBERTY BOOKS.
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE F, PAGE 1, PART I, LINE 3
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE F, PAGE 5, PART V
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FRONTLINE FELLOWSHIP USA EXISTS TO GLORIFY GOD BY WORKING FOR THE FULFILLMENT OF THE GREAT COMMISSION. WE SEEK TO SERVE SUFFERING CHRISTIANS, TO SPEAK UP FOR THE PERSECUTED, EXPOSING THE PERSECUTORS, CONCENTRATING ON NEGLECTED AREAS, EVANGELIZING IN RESTRICTED ACCESS AREAS, WORKING FOR BIBLICAL REFORMATION AND PRAYING FOR SPIRITUAL REVIVAL THROUGHOUT AFRICA. IN DOING SO, WE PARTNER WITH OUR SISTER MISSION, FRONTLINE FELLOWSHIP SOUTH AFRICA, TO DISTRIBUTE LITERATURE, SUPPORT AND RELIEF THROUGH VARIOUS ASPECTS OF OUR MINISTRY INCLUDING OUR AFRICAN BOOK PUBLISHER, CHRISTIAN LIBERTY BOOKS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FRONTLINE MISSION FIELD TEAMS DO MULTIPLE COMPLEX MISSION OUTREACHES TO ZIMBABWE, ZAMBIA, AND MALAWI. THIS INVOLVES PIONEERING MINISTRY INTO NEGLECTED AND REMOTE REGIONS. GOING LITERALLY OFF THE MAP, THE TEAM CROSSES RIVERS BY FERRIES AND PONTOOONS AND VISITS AND MAPS NUMEROUS VILLAGES, MANY OF WHOM SAID THAT THIS WAS THE FIRST TIME THEY HAD EVER SEEN ANY WHITE PEOPLE. THE TEAM CONDUCTS THOROUGH CREATION EVANGELISM IN THESE VILLAGES, PROVIDING SOLID FOUNDATION TEACHING ON CREATION, THE FALL, THE LAW AND THE NEED FOR A SAVIOUR. WE RECEIVE INVITATIONS FOR US TO RETURN AND CONDUCT LEADERSHIP TRAINING COURSES AND EVANGELISTIC OUTREACHES IN MANY MORE PARTS OF AFRICA THAN WE HAVE THE RESOURCES TO RESPOND TO. INVITATIONS FOR MINISTRY HAVE COME FROM THE CONGO, NIGERIA, GHANA, LIBERIA, KENYA, MALWAI, ZAMBIA, ZIMBABWE, UGANDA, AND SUDAN. WITH THE VERY LIMITED MEANS AT OUR DISPOSAL WE ARE ATTEMPTING TO DO OUR VERY BEST TO RESPOND TO THESE CHALLANGES AND OPPORTUNITES AND TO FULFILL THESE NEEDS IN AFRICA. WE HAVE MAJOR OUTREACHES AND LEADERSHIP TRAINING PROGRAMS PLANNED THROUGHOUT SOUTHERN AND CENTRAL AFRICA IN THE COMING YEAR. WE ARE ALSO WANTING TO ACQUIRE A SUITABLE MOTORIZED BOAT FOR THE CONGO RIVER MISSION AND ESTABLISH A FORWARD BASE ON THE CONGO RIVER. THE SITUATION IN MANY OF THESE AREAS IS DESPERATE. ASIDE FROM THOSE WHO ATTEND FRONTLINE SEMINARS AND CONFERENCES, HUNDREDS OF POSTINGS ARE MADE UNDER OUR LIBRARY PROGRAM TO PRISON INMATES AND TO PASTORS IN ZAMBIA, NIGERIA, ZIMBABWE, TANZANIA, UGANDA, ETHIOPIA, AND CAMEROON. PARTICIPANTS RECEIVE CERTIFICATES FOR COMPLETING ALL THE BOOK REPORTS FROM LIBRARY PROGRAM 1 AND LIBRARY PROGRAM 2. WE RECEIVE VERY POSITIVE FEEDBACK FROM PASTORS THROUGHOUT AFRICA AND CONTINUAL REQUESTS FOR MORE BOOKS. SINCE 2010, WE RECEIVED, PROCESSED AND DISTRIBUTED APPROXIMATELY 57 TONS OF BIBLES, BOOKS AND GOSPEL LITERATURE. MUCH OF THIS HAS BEEN DELIVERED AND DISTRIBUTED ACROSS THE BORDERS INTO ZIMBABWE, ZAMBIA, AND MALAWI. MISSION STATIONS, SCHOOLS AND CHURCHES THROUGHOUT SOUTH AFRICA HAVE ALSO BENEFITED FROM THE CONTAINERS OF GREAT CHRISTIAN RESOURCES WHICH HAVE BEEN DONATED TO US.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PETER HAMMOND HUNTER COMBS DIRECTOR DIRECTOR FATHER-IN-LAW AND SON-IN-LAW
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS SENT TO ALL BOARD MEMBERS FOR THEIR REVIEW AND COMMENTS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS REVIEWS THE CONFLICT OF INTEREST POLICY ANNUALLY AND REPORTS ALL CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL GOVERNING DOCUMENTS AND POLICIES ARE AVAILABLE AT THE ORGANIZATION'S LOCATION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ALL GOVERNING DOCUMENTS AND POLICIES ARE AVAILABLE AT THE ORGANIZATION'S LOCATION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07196851899
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-03-23
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ReturnHeader/PreparerPersonGrp/PreparationDt02023-03-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0XIAOXIAO C CORBELL CPA
ReturnHeader/ReturnTs02023-03-28T10:51:54-04:00
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ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0NOEBEL
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.05$0.39$0.34
2022Detailed filing. Detailed filing data is available for this year.$0.40$0.05$0.35$2.20$2.04$0.16
2021Detailed filing. Detailed filing data is available for this year.$0.31$0.11$0.19$2.55$2.79$0.24
2020Detailed filing. Detailed filing data is available for this year.$0.59$0.16$0.43$2.79$5.55$2.76
2019Detailed filing. Detailed filing data is available for this year.$3.33$0.14$3.19$6.02$3.11$2.91
2018Detailed filing. Detailed filing data is available for this year.$0.49$0.21$0.28$3.83$4.21$0.38
2017Detailed filing. Detailed filing data is available for this year.$0.80$0.13$0.67$4.28$4.44$0.15
2016Detailed filing. Detailed filing data is available for this year.$0.94$0.12$0.82$3.81$3.30$0.52
2015Detailed filing. Detailed filing data is available for this year.$0.50$0.19$0.30$4.27$4.58$0.31
2014Detailed filing. Detailed filing data is available for this year.$0.76$0.14$0.62$4.38$4.28$0.10
2013Detailed filing. Detailed filing data is available for this year.$0.71$0.19$0.52$4.64$4.58$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.75$0.29$0.46$4.63
2011Summary only. Only limited summary data is available for this year.$0.72$0.32$0.40$4.79$4.79$0.01
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.40$0.00$0.40$4.73