Civic Intelligence

Scripture Union

990 • Fiscal year 2025 • EIN 25-1228715

Jul 01, 2024 to Jun 30, 2025 • Filed on Feb 13, 2026

PO Box 215Valley Forge, PA 19481

(610) 935-2807

Siviq Scores

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

Liabilities / Assets

89th percentile

0.66x

Higher debt load relative to assets than 89% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

72nd percentile

0.27x

Higher debt load relative to revenue than 72% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

61st percentile

9.8%

Higher net margin than 61% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2025

Asset Growth

18th percentile

-4.6%

Faster asset growth than 18% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2025

Revenue Growth

54th percentile

8.2%

Faster revenue growth than 54% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2025

Assets

Down

$706,209

Down $106,382 (-13%) from 2022

Net Assets

Down

$241,347

Down $43,760 (-15%) from 2022

Liabilities

Down

$464,862

Down $62,622 (-12%) from 2022

Revenue

Up

$1,747,783

Up $366,533 (+27%) from 2022

Expenses

Down

$1,575,653

Down $22,320 (-1.4%) from 2022

Net Income

Up

$172,130

Up $388,853 (+179%) from 2022

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $893,082Liabilities 2011: $173,620Net Assets 2011: $719,4622011Assets 2012: $862,871Liabilities 2012: $346,829Net Assets 2012: $516,0422012Assets 2013: $859,552Liabilities 2013: $234,628Net Assets 2013: $624,9242013Assets 2019: $487,630Liabilities 2019: $64,328Net Assets 2019: $423,3022019Assets 2021: $712,865Liabilities 2021: $211,035Net Assets 2021: $501,8302021Assets 2022: $812,591Liabilities 2022: $527,484Net Assets 2022: $285,1072022Assets 2025: $706,209Liabilities 2025: $464,862Net Assets 2025: $241,3472025

Highlighted filing

2025

Assets$706,209
Liabilities$464,862
Net Assets$241,347

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $2,173,7932011Expenses 2012: $2,450,6652012Expenses 2013: $2,174,7102013Revenue 2019: $1,285,331Expenses 2019: $1,351,044Net Income 2019: -$65,7132019Revenue 2021: $1,282,841Expenses 2021: $1,159,909Net Income 2021: $122,9322021Revenue 2022: $1,381,250Expenses 2022: $1,597,973Net Income 2022: -$216,7232022Revenue 2025: $1,747,783Expenses 2025: $1,575,653Net Income 2025: $172,1302025

Highlighted filing

2025

Revenue$1,747,783
Expenses$1,575,653
Net Income$172,130
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 13, 2026
Return Version
2024v5.2
Gross Receipts
$1,888,969
Mission and Program Overview

Mission

Scripture union is a christian organization committed to helping children, young people and families know and meet god through his word. Our mission is to make god's good news known through evangelism and discipleship programs.

Our Vision: To see people of all ages coming to faith in Christ, committed to God and His Word, and living as salt and light. Our Mission: Working with Churches and partners, Scripture Union seeks to make God's Good News known to children, young people and families, and to encourage people of all ages to meet God daily through the Bible and prayer. Our Strategy: Through a range of activities, mutli-media resources, and publications, Scripture Union USA provides opportunities for children, young people and adults to explore the Bible, respond to Jesus and grow in faith. We also provide training and partnership opportunities to help churches, organizations and other leaders do the same. Board and staff work together to regularly review SU ministry and materials, to identify future needs and opportunities, and to devel0p strategies and plans. Programs and Resources: Currently Scripture Union USA programs and resources include: *SuperKids(R): A program for creatively presenting the Good Ne

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$372,680$326,166▼ $46,514
Cash and Non-Interest-Bearing Accounts$99,415$204,436▲ $105,021
Pledges and Grants Receivable-$40,220-
Land, Buildings, and Equipment, Net-$40,000-
Inventories for Sale or Use$37,626$31,513▼ $6,113
Accounts Receivable$27,752$22,493▼ $5,259
Prepaid Expenses and Deferred Charges$31,339$17,645▼ $13,694
Other Notes and Loans Receivable, Net-$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$587,243$706,209▲ $118,966
Other Assets Total$18,431$23,736▲ $5,305
Liabilities
Unsecured Notes Loans Payable$409,099$409,099→ $0
Accounts Payable and Accrued Expenses$90,495$32,034▼ $58,461
Other Liabilities$18,432$23,729▲ $5,297
Total Liabilities$518,026$464,862▼ $53,164
Net Assets / Fund Balance
Net Assets With Donor Restrictions$265,963$202,732▼ $63,231
Net Assets Without Donor Restrictions$-196,746$38,615▲ $235,361
Total Net Assets Fund Balance$69,217$241,347▲ $172,130
Total Liabilities and Net Assets / Fund Balance$587,243$706,209▲ $118,966

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$115,306$115,306
Other Land Buildings-$47,954$47,954
Buildings$40,000-$40,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Gail MartinPresidentFT$117,808$2,960$120,768

Board Members and Trustees

NameTitle
Mildred Webber HolmesBoard Chair
Bob PowersBoard Member
Council Nedd IIBoard Member
Daniel ParmarBoard Member
Eliu CornielleBoard Member
Mike BentonBoard Member
Robert DiazBoard Member
Sue KingBoard Member
Janet MorganSecretary
John SantiagoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,745,141
Program Service Revenue
$0
Investment Income
$4,545
Other Revenue
$-1,903
All Other Contributions
$1,745,141
Change in Net Assets
$172,130

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,747,783
Revenue Not Reported on Form 990
$151,186
Total Revenue per Audited Statements
$1,898,969
Total Revenue per Form 990
$1,747,783
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$950,752
Salaries, Compensation, and Employee Benefits$624,901
Total Fundraising Expense$203,549
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$362,914$25,021$82,277$470,212
Current Officers, Directors, Trustees, and Key Employees$88,840$5,769$20,768$115,377
All Other Expenses$51,038$10,709$10,670$72,417
Travel$36,986$3,282$6,215$46,483
Other Employee Benefits$32,319$2,726$4,267$39,312
Other Expenses$27,103$1,894$4,339$33,336
Insurance$11,219$1,325$1,832$14,376
Advertising$1,252$4,675$5,483$11,410
Fees for Services Other$8,386$918$1,576$10,880
Office Expenses$2,547$648$816$4,011
Total Functional Expenses$1,306,089$66,015$203,549$1,575,653

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,726,839
Expenses per Audited Statements$1,575,653
Total Expenses per Form 990$1,575,653
Expenses Not Reported on Form 990$151,186
International Activity

International Summary

Offices
16
Employees
16
Spending
$496,484

International Compliance

Foreign grant records maintained
Yes
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
South AmericaProgram ServicesEducational and religious33$143,953
Sub-Saharan AfricaProgram ServicesEducational and religious66$130,935
North AmericaProgram ServicesEducational and religious11$106,862
EuropeProgram ServicesEducational and religious55$92,374
South AsiaProgram ServicesEducational and religious11$22,360
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
lease obligation$23,729
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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 finance committee will review the 990 and recommend to the board to vote to approve the 990. upon approval the 990 will be filed.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Scripture Union
EIN
25-1228715
Phone
6109352807
Address
PO Box 215, Valley Forge, PA 19481

Signing Officer

Name
Gail Martin
Title
President
Signed
2026-02-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gail Martin
Formed
1959
Legal Domicile
Pa
Voting Board Members
8
Independent Board Members
8
Employees
13
Volunteers
100

Preparer

Firm
Morey Nee Buck & Oswald LLC
Address
2571 Baglyos Cir Ste B20, Bethlehem, PA 18020
Preparer
William C Oswald
Phone
6108821000
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The preparation of the financial statements in conformity with accounting principles generally accepted in the United States of America requires the Organization to report information regarding its exposure to various tax positions taken. Management has performed their evaluation and believes there are no unrecognized tax positions that are required to be disclosed.The Organizations policy is to classify income tax related interest and penalties, if any, in interest expense and other expenses, respectively.

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

CGS reported on pg 9 $141186

Part XII, Line 2D: Other expenses and losses per audited F/S

CGS reported on pg 9. $141186

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IRS990/MissionDesc0Our Vision: To see people of all ages coming to faith in Christ, committed to God and His Word, and living as salt and light. Our Mission: Working with Churches and partners, Scripture Union seeks to make God's Good News known to children, young people and families, and to encourage people of all ages to meet God daily through the Bible and prayer. Our Strategy: Through a range of activities, mutli-media resources, and publications, Scripture Union USA provides opportunities for children, young people and adults to explore the Bible, respond to Jesus and grow in faith. We also provide training and partnership opportunities to help churches, organizations and other leaders do the same. Board and staff work together to regularly review SU ministry and materials, to identify future needs and opportunities, and to devel0p strategies and plans. Programs and Resources: Currently Scripture Union USA programs and resources include: *SuperKids(R): A program for creatively presenting the Good Ne
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