Civic Intelligence

Financial Issues Stewardship Ministries

990 • Fiscal year 2018 • EIN 26-4646842

Oct 01, 2017 to Sep 30, 2018 • Filed on Mar 19, 2019

PO Box 270Wesstown, PA 19395

(484) 364-3454

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.05x

Higher debt load relative to assets than 42% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

31st percentile

0.03x

Higher debt load relative to revenue than 31% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

64th percentile

8.8%

Higher net margin than 64% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

85th percentile

$161,200

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 8.9% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

76th percentile

13%

Faster asset growth than 76% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

73rd percentile

18%

Faster revenue growth than 73% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$1,112,303

Up $126,531 (+13%) from 2017

Net Assets

Up

$1,058,820

Up $85,440 (+8.8%) from 2017

Liabilities

Up

$53,483

Up $41,091 (+332%) from 2017

Revenue

Up

$1,805,182

Up $273,067 (+18%) from 2017

Expenses

Up

$1,645,461

Up $344,422 (+26%) from 2017

Net Income

Down

$159,721

Down $71,355 (-31%) from 2017

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2014: $258,809Liabilities 2014: $5,730Net Assets 2014: $253,0792014Assets 2015: $677,467Liabilities 2015: $3,572Net Assets 2015: $673,8952015Assets 2016: $754,195Liabilities 2016: $11,891Net Assets 2016: $742,3042016Assets 2017: $985,772Liabilities 2017: $12,392Net Assets 2017: $973,3802017Assets 2018: $1,112,303Liabilities 2018: $53,483Net Assets 2018: $1,058,8202018Assets 2020: $1,607,449Liabilities 2020: $26,413Net Assets 2020: $1,581,0362020Assets 2021: $2,214,514Liabilities 2021: $45,494Net Assets 2021: $2,169,0202021

Highlighted filing

2018

Assets$1,112,303
Liabilities$53,483
Net Assets$1,058,820

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0Revenue 2014: $486,337Expenses 2014: $369,633Net Income 2014: $116,7042014Revenue 2015: $896,275Expenses 2015: $447,749Net Income 2015: $448,5262015Revenue 2016: $918,050Expenses 2016: $845,642Net Income 2016: $72,4082016Revenue 2017: $1,532,115Expenses 2017: $1,301,039Net Income 2017: $231,0762017Revenue 2018: $1,805,182Expenses 2018: $1,645,461Net Income 2018: $159,7212018Revenue 2020: $2,352,933Expenses 2020: $2,054,552Net Income 2020: $298,3812020Revenue 2021: $3,171,468Expenses 2021: $2,583,486Net Income 2021: $587,9822021

Highlighted filing

2018

Revenue$1,805,182
Expenses$1,645,461
Net Income$159,721
Jump To
Filing Snapshot
Filing Period
Oct 1, 2017 to Sep 30, 2018
Signed
Mar 19, 2019
Return Version
2017v2.2
Gross Receipts
$1,805,182
Mission and Program Overview

Mission

To aid in the proclamation of the Gospel

To aid in the proclamation of the Gospel through motivating God's people to invest in a Biblically responsible way and give to the work of God.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$606,099$715,411▲ $109,312
Land, Buildings, and Equipment, Net$100,962$189,635▲ $88,673
Cash and Non-Interest-Bearing Accounts$271,511$153,733▼ $117,778
Investments in Publicly Traded Securities-$29,464-
Accounts Receivable$7,200$19,038▲ $11,838
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$985,772$1,112,303▲ $126,531
Other Assets Total-$5,022-
Liabilities
Accounts Payable and Accrued Expenses$12,392$53,483▲ $41,091
Total Liabilities$12,392$53,483▲ $41,091
Net Assets / Fund Balance
Unrestricted Net Assets$973,380$1,058,820▲ $85,440
Total Net Assets Fund Balance$973,380$1,058,820▲ $85,440
Total Liabilities and Net Assets / Fund Balance$985,772$1,112,303▲ $126,531

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$132,932$88,966$221,898
Leasehold Improvements$56,703$57,004$113,707
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Daniel J CeliaPresident & CEOFT$160,000$1,200$161,200
Yvonne T CeliaSecretaryPT$32,940-$32,940

Board Members and Trustees

NameTitle
Bruce PoultererBoard Member
Michael HamiltonBoard Member
Myron GeorgeBoard Member
Michael BattagliaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,093,065
Program Service Revenue
$711,604
Investment Income
$337
Other Revenue
$176
All Other Contributions
$1,093,065
Change in Net Assets
$159,721

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,805,182
Total Revenue per Audited Statements
$1,805,182
Total Revenue per Form 990
$1,805,182
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,126,711
Salaries, Compensation, and Employee Benefits$501,726
Grants and Similar Amounts Paid$17,024
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$159,823$57,709-$217,532
Current Officers, Directors, Trustees, and Key Employees$84,127$121,075-$205,202
Travel$69,436--$69,436
Information Technology$47,199$11,800-$58,999
Fees for Services Other$54,382--$54,382
Depreciation Depletion$51,427--$51,427
Other Employee Benefits$27,844$18,016-$45,860
Occupancy$26,182$7,541-$33,723
Payroll Taxes$18,811$14,321-$33,132
Other Expenses$14,602$12,159-$14,602
All Other Expenses$11,139$3,084-$14,223
Advertising$11,867--$11,867
Office Expenses-$9,835-$9,835
Foreign Grants$9,000--$9,000
Grants to Domestic Orgs$8,024--$8,024
Fees for Services Accounting$5,750--$5,750
Insurance$2,238$2,238-$4,476
Total Functional Expenses$1,387,683$257,778$0$1,645,461

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,645,461
Total Expenses per Audited Statements$1,645,461
Total Expenses per Form 990$1,645,461
International Activity

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
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Michael HamiltonPresidentRadio ExpensesNo$667,172
Daniel J CeliaBoard MemberUnderwritingNo$40,000
Michael HamiltonPresidentPublic RelationsNo$8,262

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
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
Yes
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 2: Description of Business or Family Relationship of Officers, Directors, Et

Daniel J Celia is married to Yvonne T Celia

Form 990, Part VI, Line 11B: Form 990 Review Process

The board meets with the auditor to discuss a draft of the 990. After a Q&A session, the board formally approves the 990 for filing.

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

The board monitors conflicts of interest at each board meeting.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Salaries are approved by the board based on comparable compensation for similar positions.

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

Salaries are approved by the board based on comparable compensation for similar positions.

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

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Financial Issues Stewardship Ministries
EIN
26-4646842
Phone
4843643454
Address
PO BOX 270, WESSTOWN, PA 19395

Signing Officer

Name
Dan Celia
Title
President & CEO
Signed
2019-03-19
Discuss with paid preparer
Yes

Organization Details

Formed
2009
Voting Board Members
6
Independent Board Members
5
Employees
10

Preparer

Firm
Morey Nee Buck & Oswald LLC
Address
2571 BAGLYOS CIR STE B20, BETHLEHEM, PA 18020-8046
Preparer
William C Oswald
Phone
6108821000
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

As required by the FASB Accounting Standards Codification, entities are required to determine whether t is more likely than not that a tax position will be sustained upon examination by the apprpriate taxing authorities before any part of the benefit can be recorded in the financial statements. It also provideds guidance on the recognition, measurement, and classification of income tax uncertainties, along with any related interest or penalties. This standard had no impact on the Organization's financial statements.

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IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PriorPeriodAdjustmentsAmt0-74281
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0515100
IRS990/ProgramServiceRevenueGrp/BusinessCd1516110
IRS990/ProgramServiceRevenueGrp/Desc0Partnerships
IRS990/ProgramServiceRevenueGrp/Desc1Pay Per View
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0674312
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt137292
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0674312
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt137292
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01531748
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt024363
IRS990/PYInvestmentIncomeAmt0241
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0863304
IRS990/PYOtherRevenueAmt0126
IRS990/PYRevenuesLessExpensesAmt0231076
IRS990/PYSalariesCompEmpBnftPaidAmt0413372
IRS990/PYTotalExpensesAmt01301039
IRS990/PYTotalRevenueAmt01532115
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0159721
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0606099
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0715411
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt0250
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt02045
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt041050
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt043345
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt01093065
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01532115
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0284758
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0896295
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0486337
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt04292570
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0337
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0241
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0473
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01051
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0711604
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0711604
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0337
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0241
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0473
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01051
IRS990ScheduleA/InvestmentIncomeCYPct00.00020
IRS990ScheduleA/InvestmentIncomePYPct00.00020
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt0176
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0176
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99110
IRS990ScheduleA/PublicSupportPY509Pct00.98780
IRS990ScheduleA/PublicSupportTotal509Amt04960829
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt0250
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt02045
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt041050
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt043345
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01804669
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01532115
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0284758
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0896295
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0486337
IRS990ScheduleA/Total509Grp/TotalAmt05004174
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01805182
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01532356
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0285231
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0896295
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0486337
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt05005401
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt0132932
IRS990ScheduleD/EquipmentGrp/DepreciationAmt088966
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0221898
IRS990ScheduleD/ExpensesSubtotalAmt01645461
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt056703
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt057004
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0113707
IRS990ScheduleD/RevenueSubtotalAmt01805182
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0As required by the FASB Accounting Standards Codification, entities are required to determine whether t is more likely than not that a tax position will be sustained upon examination by the apprpriate taxing authorities before any part of the benefit can be recorded in the financial statements. It also provideds guidance on the recognition, measurement, and classification of income tax uncertainties, along with any related interest or penalties. This standard had no impact on the Organization's financial statements.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0189635
IRS990ScheduleD/TotalExpensesPerForm990Amt01645461
IRS990ScheduleD/TotalRevenuePerForm990Amt01805182
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01805182
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01645461
IRS990ScheduleF/BoycottCountriesInd0false
IRS990ScheduleF/ForeignCorpOwnershipInd0false
IRS990ScheduleF/ForeignPartnershipInd0false
IRS990ScheduleF/GrantRecordsMaintainedInd0true
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt09000
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0General Support
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt0Israel
IRS990ScheduleF/InterestInForeignTrustInd0false
IRS990ScheduleF/PassiveForeignInvestmestCoInd0false
IRS990ScheduleF/TotalOtherOrgCnt01
IRS990ScheduleF/TransferToForeignCorpInd0false
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990ScheduleJ/RebuttablePresumptionProcInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0160000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt01200
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Daniel J Celia
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0President & CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0161200
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Daniel J Celia
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1Michael Hamilton
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm2Michael Hamilton
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Board Member
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1President
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt2President

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