Civic Intelligence

Teaching the Word Ministries

990 • Fiscal year 2018 • EIN 23-2966021

Jul 01, 2017 to Jun 30, 2018 • Filed on Nov 26, 2018

33 West Main StreetLeola, PA 17540

(717) 656-4056

Siviq Scores

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

Liabilities / Assets

76th percentile

0.07x

Higher debt load relative to assets than 76% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

73rd percentile

0.03x

Higher debt load relative to revenue than 73% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

65th percentile

11%

Higher net margin than 65% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

97th percentile

$77,770

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 18.8% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

82nd percentile

42%

Faster asset growth than 82% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

71st percentile

18%

Faster revenue growth than 71% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Up

$163,614

Up $48,304 (+42%) from 2017

Net Assets

Up

$151,753

Up $46,347 (+44%) from 2017

Liabilities

Up

$11,861

Up $1,957 (+20%) from 2017

Revenue

Up

$413,181

Up $63,751 (+18%) from 2017

Expenses

Up

$366,850

Up $50,109 (+16%) from 2017

Net Income

Up

$46,331

Up $13,642 (+42%) from 2017

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $109,498Liabilities 2011: $7,274Net Assets 2011: $102,2242011Assets 2012: $107,132Liabilities 2012: $8,407Net Assets 2012: $98,7252012Assets 2013: $89,392Liabilities 2013: $13,264Net Assets 2013: $76,1282013Assets 2014: $71,072Liabilities 2014: $14,560Net Assets 2014: $56,5122014Assets 2015: $69,479Liabilities 2015: $16,212Net Assets 2015: $53,2672015Assets 2016: $83,207Liabilities 2016: $10,368Net Assets 2016: $72,8392016Assets 2017: $115,310Liabilities 2017: $9,904Net Assets 2017: $105,4062017Assets 2018: $163,614Liabilities 2018: $11,861Net Assets 2018: $151,7532018Assets 2019: $186,582Liabilities 2019: $10,311Net Assets 2019: $176,2712019Assets 2020: $273,392Liabilities 2020: $55,322Net Assets 2020: $218,0702020Assets 2021: $429,507Liabilities 2021: $7,964Net Assets 2021: $421,5432021Assets 2022: $430,622Liabilities 2022: $12,007Net Assets 2022: $418,6152022

Highlighted filing

2018

Assets$163,614
Liabilities$11,861
Net Assets$151,753

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $382,140Expenses 2011: $348,575Net Income 2011: $33,5652011Revenue 2012: $360,266Expenses 2012: $363,291Net Income 2012: -$3,0252012Revenue 2013: $326,065Expenses 2013: $348,260Net Income 2013: -$22,1952013Revenue 2014: $347,013Expenses 2014: $366,805Net Income 2014: -$19,7922014Revenue 2015: $330,843Expenses 2015: $333,881Net Income 2015: -$3,0382015Revenue 2016: $369,672Expenses 2016: $350,326Net Income 2016: $19,3462016Revenue 2017: $349,430Expenses 2017: $316,741Net Income 2017: $32,6892017Revenue 2018: $413,181Expenses 2018: $366,850Net Income 2018: $46,3312018Revenue 2019: $501,572Expenses 2019: $477,291Net Income 2019: $24,2812019Revenue 2020: $572,319Expenses 2020: $531,102Net Income 2020: $41,2172020Revenue 2021: $600,528Expenses 2021: $397,027Net Income 2021: $203,5012021Revenue 2022: $302,208Expenses 2022: $305,136Net Income 2022: -$2,9282022

Highlighted filing

2018

Revenue$413,181
Expenses$366,850
Net Income$46,331
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 26, 2018
Return Version
2017v2.2
Gross Receipts
$471,560
Mission and Program Overview

Mission

Providing christ-centered, relationship-oriented consultations and leadership development resources for leaders of churches, businesses, and nonprofit organizations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$57,961$99,853▲ $41,892
Cash and Non-Interest-Bearing Accounts$20,730$24,862▲ $4,132
Inventories for Sale or Use$16,846$14,258▼ $2,588
Accounts Receivable$10,252$13,282▲ $3,030
Land, Buildings, and Equipment, Net$3,628$6,209▲ $2,581
Prepaid Expenses and Deferred Charges$4,032$3,273▼ $759
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-
Total Assets$115,310$163,614▲ $48,304
Other Assets Total$1,861$1,877▲ $16
Liabilities
Accounts Payable and Accrued Expenses$5,648$7,163▲ $1,515
Other Liabilities$4,256$4,698▲ $442
Total Liabilities$9,904$11,861▲ $1,957
Net Assets / Fund Balance
Unrestricted Net Assets$100,246$147,655▲ $47,409
Temporarily Rstr Net Assets$5,160$4,098▼ $1,062
Total Net Assets Fund Balance$105,406$151,753▲ $46,347
Total Liabilities and Net Assets / Fund Balance$115,310$163,614▲ $48,304

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$6,209$7,408$13,617
Leasehold Improvements-$2,940$2,940
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
JOHN McCUMBER JREx OfficioFT$77,770$77,770
Keith E YoderSecretaryFT$75,765$75,765
Dale StollManagerFT$12,000$12,000

Board Members and Trustees

NameTitle
Dan HellerPresident
Donna ShulerDirector
Patsy ReeseTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$231,371
Program Service Revenue
$233,651
Investment Income
$350
Other Revenue
$-52,191
All Other Contributions
$231,371
Change in Net Assets
$46,331
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$205,198
Other Expenses$161,652
Total Fundraising Expense$4,791
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$142,654$7,873$3,936$154,463
Other Salaries and Wages$24,051$21,911-$45,962
Travel$42,790$768-$43,558
All Other Expenses$8,372$7,847$833$17,052
Other Expenses$13,114--$13,114
Insurance-$8,791-$8,791
Fees for Services Accounting-$4,925-$4,925
Occupancy-$4,477-$4,477
Information Technology$680$3,499-$4,179
Office Expenses$1,407$2,447-$3,854
Payroll Taxes$1,810$1,908-$3,718
Depreciation Depletion$743$914-$1,657
Advertising-$1,450-$1,450
Other Employee Benefits$861$172$22$1,055
Fees for Services Legal$780--$780
Fees for Services Management-$250-$250
Total Functional Expenses$294,827$67,232$4,791$366,850
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Withheld and accrued payroll taxes$4,530
Sales tax payable$168
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 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, Line 11B: Form 990 Review Process

Form 990 was reviewed by the President of the Organization before filing with the IRS.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Activities of officers and key employees are reviewed annually by independent members of the board of directors.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

During the annual budget review process, recommendations are made for salaries for leadership and management positions. The related parties absent themselves during deliberations related to their personal compensation. The final decisions are duly noted in the minutes of the meeting and in the explanatory notes accompanying the budget.

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

Governing documents, conflict of interest policy, and financial statements are made available upon request.

Filing and Contact Details

Filer

Filer Name
Teaching the Word Ministries
EIN
23-2966021
Phone
7176564056
Address
33 WEST MAIN STREET, LEOLA, PA 17540

Signing Officer

Name
Keith E Yoder
Title
Secretary
Signed
2018-11-26
Discuss with paid preparer
Yes

Organization Details

Formed
1998
Legal Domicile
Pa
Voting Board Members
6
Independent Board Members
3
Employees
5

Preparer

Firm
Daniel A Grau CPA
Address
4811 Jonestown Road Suite 236, Harrisburg, PA 17109-1751
Preparer
Daniel a Grau
Phone
7175408776
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04032
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03273
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0COUNSELING REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1SEMINAR/RETREAT REVENUE
IRS990/ProgramServiceRevenueGrp/Desc2SPEAKING HONORARIA
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0188943
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt17068
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt237640
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0188943
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt17068
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt237640
IRS990/ProgSrvcAccomActy2Grp/Desc0RADICAL RESTORATION MINISTRIES - This program provides support and empowering to churches and ministries through teaching, mentoring, oversight, and networking.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt043971
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt020871
IRS990/ProgSrvcAccomActy3Grp/Desc0ONE STEP MINISTRIES - This program encourages individuals to walk in freedom with Jesus one step at a time, creating deeper relationships with God and others through retreats and workshops.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt026395
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt04057
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0204965
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0-1656
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0124821
IRS990/PYOtherRevenueAmt0-41121
IRS990/PYProgramServiceRevenueAmt0187242
IRS990/PYRevenuesLessExpensesAmt032689
IRS990/PYSalariesCompEmpBnftPaidAmt0191920
IRS990/PYTotalExpensesAmt0316741
IRS990/PYTotalRevenueAmt0349430
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt046331
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0208723
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt0124
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt0124
IRS990/SavingsAndTempCashInvstGrp/BOYAmt057961
IRS990/SavingsAndTempCashInvstGrp/EOYAmt099853
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt0118587
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt0103926
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt0123365
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt0116280
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt0152346
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0614504
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0231371
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0204965
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0263842
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0247748
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0243019
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01190945
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0169
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0345
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0166
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0236
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0327
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01243
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0239715
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0194756
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0168477
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0140489
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0156152
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0899589
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0169
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0345
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0166
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0236
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0327
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01243
IRS990ScheduleA/InvestmentIncomeCYPct00.00060
IRS990ScheduleA/InvestmentIncomePYPct00.00070
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.65310
IRS990ScheduleA/PublicSupportPY509Pct00.65540
IRS990ScheduleA/PublicSupportTotal509Amt01366198
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt0177398
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt0129298
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt0133669
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt0118040
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt0165931
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0724336
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt058811
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt025372
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt010304
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt01760
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt013585
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt0109832
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0471086
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0399721
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0432319
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0388237
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0399171
IRS990ScheduleA/Total509Grp/TotalAmt02090534
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0471255
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0400066
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0432485
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0388473
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0399498
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02091777
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt02940
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt02940
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt06209
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt07408
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt013617
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0168
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt14530
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Sales tax payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Withheld and accrued payroll taxes
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06209
IRS990ScheduleD/TotalLiabilityAmt04698
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 was reviewed by the President of the Organization before filing with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Activities of officers and key employees are reviewed annually by independent members of the board of directors.

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