Civic Intelligence

Church Planting Network Inc

EIN 27-0028746 • 501(c)3 • Carolina Beach, NC

Profile

To educate christian churches and church multiplication organizations on the best practices and trends in church multiplication, as well as stimulate interest in church multiplication.

302 N 8th StreetCarolina Beach, NC 28428

www.exponential.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

45th percentile

0.01x

Higher debt load relative to assets than 45% of similar nonprofits.

NTEE X • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

46th percentile

0.02x

Higher debt load relative to revenue than 46% of similar nonprofits.

NTEE X • $1M-$5M nonprofits • Source year 2025

Net Margin

14th percentile

-20%

Higher net margin than 14% of similar nonprofits.

NTEE X • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

88th percentile

$114,555

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 4.1% of source-year revenue.

NTEE X • $1M-$5M nonprofits • Source year 2025

Asset Growth

13th percentile

-14%

Faster asset growth than 13% of similar nonprofits.

NTEE X • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

30th percentile

-6.6%

Faster revenue growth than 30% of similar nonprofits.

NTEE X • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$3,576,973

Down $571,820 (-14%) from 2024

Liabilities

Down

$47,288

Down $2,041 (-4.1%) from 2024

Net Assets

Down

$3,529,685

Down $569,779 (-14%) from 2024

Revenue

Down

$2,813,226

Down $198,228 (-6.6%) from 2024

Expenses

Up

$3,383,005

Up $733,418 (+28%) from 2024

Net Income

Down

-$569,779

Down $931,646 (-257%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2014: $1,344,177Liabilities 2014: $0Net Assets 2014: $1,344,1772014Assets 2015: $1,696,295Liabilities 2015: $0Net Assets 2015: $1,696,2952015Assets 2016: $1,950,972Liabilities 2016: $0Net Assets 2016: $1,950,9722016Assets 2017: $2,220,040Liabilities 2017: $420,440Net Assets 2017: $1,799,6002017Assets 2018: $2,537,373Liabilities 2018: $0Net Assets 2018: $2,537,3732018Assets 2019: $3,139,077Liabilities 2019: $0Net Assets 2019: $3,139,0772019Assets 2020: $3,468,513Liabilities 2020: $0Net Assets 2020: $3,468,5132020Assets 2021: $3,536,421Liabilities 2021: $0Net Assets 2021: $3,536,4212021Assets 2022: $3,721,054Liabilities 2022: $744Net Assets 2022: $3,720,3102022Assets 2023: $3,766,851Liabilities 2023: $29,254Net Assets 2023: $3,737,5972023Assets 2024: $4,148,793Liabilities 2024: $49,329Net Assets 2024: $4,099,4642024Assets 2025: $3,576,973Liabilities 2025: $47,288Net Assets 2025: $3,529,6852025

Highlighted filing

2025

Assets$3,576,973
Liabilities$47,288
Net Assets$3,529,685

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2014: $1,305,822Expenses 2014: $1,132,678Net Income 2014: $173,1442014Revenue 2015: $1,494,328Expenses 2015: $1,142,210Net Income 2015: $352,1182015Revenue 2016: $1,417,673Expenses 2016: $1,162,996Net Income 2016: $254,6772016Revenue 2017: $1,462,262Expenses 2017: $1,207,566Net Income 2017: $254,6962017Revenue 2018: $1,719,090Expenses 2018: $1,401,757Net Income 2018: $317,3332018Revenue 2019: $2,228,866Expenses 2019: $1,627,162Net Income 2019: $601,7042019Revenue 2020: $2,041,437Expenses 2020: $1,712,001Net Income 2020: $329,4362020Revenue 2021: $1,400,452Expenses 2021: $1,332,544Net Income 2021: $67,9082021Revenue 2022: $2,488,419Expenses 2022: $2,304,530Net Income 2022: $183,8892022Revenue 2023: $2,663,008Expenses 2023: $2,645,721Net Income 2023: $17,2872023Revenue 2024: $3,011,454Expenses 2024: $2,649,587Net Income 2024: $361,8672024Revenue 2025: $2,813,226Expenses 2025: $3,383,005Net Income 2025: -$569,7792025

Highlighted filing

2025

Revenue$2,813,226
Expenses$3,383,005
Net Income-$569,779

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.58$0.05$3.53$2.81$3.38$0.57
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.15$0.05$4.10$3.01$2.65$0.36
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.77$0.03$3.74$2.66$2.65$0.02
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.72$0.00$3.72$2.49$2.30$0.18
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.54$0.00$3.54$1.40$1.33$0.07
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.47$0.00$3.47$2.04$1.71$0.33
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.14$0.00$3.14$2.23$1.63$0.60
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.54$0.00$2.54$1.72$1.40$0.32
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.22$0.42$1.80$1.46$1.21$0.25
2016Detailed filing. Detailed filing data is available for this year.$1.95$0.00$1.95$1.42$1.16$0.25
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.70$0.00$1.70$1.49$1.14$0.35
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.34$0.00$1.34$1.31$1.13$0.17
Latest Detailed Filing

The latest 2025 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2023 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$2,663,008
Mission and Program Overview

Mission

To educate Christian Churches and church multiplication organizations on the best practices and trends in church multiplication, as well as stimulate interest in church multiplication.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,023,158$2,093,511▲ $70,353
Cash and Non-Interest-Bearing Accounts$1,692,493$1,650,584▼ $41,909
Total Assets$3,721,054$3,766,851▲ $45,797
Other Assets Total$5,403$22,756▲ $17,353
Liabilities
Accounts Payable and Accrued Expenses$744$20,011▲ $19,267
Other Liabilities$0$9,243▲ $9,243
Total Liabilities$744$29,254▲ $28,510
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,720,310$3,737,597▲ $17,287
Total Net Assets Fund Balance$3,720,310$3,737,597▲ $17,287
Total Liabilities and Net Assets / Fund Balance$3,721,054$3,766,851▲ $45,797
Compensation and Service Providers

Employees

NameTitleBaseTotal
Dave FergusonCEO$35,000$35,000
Jon FergusonSecretary$4,000$4,000

Board Members and Trustees

NameTitle
Todd MilbyChairman
Greg NettleDirector
Brent StormsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$316
Program Service Revenue
$2,361,869
Investment Income
$77,043
Other Revenue
$223,780
All Other Contributions
$316
Change in Net Assets
$17,287

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,497,492
Revenue Not Reported on Financial Statements
$165,516
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$165,516
Total Revenue per Audited Statements
$2,497,492
Total Revenue per Form 990
$2,663,008
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,891,395
Salaries, Compensation, and Employee Benefits$754,326
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$485,485$11,379-$496,864
Fees for Services Other$268,409$54,686-$323,095
All Other Expenses$292,320--$292,320
Other Expenses$146,609--$146,609
Other Employee Benefits$100,967$5,314-$106,281
Advertising$103,623--$103,623
Travel$96,316--$96,316
Current Officers, Directors, Trustees, and Key Employees$71,808$17,952-$89,760
Office Expenses-$72,746-$72,746
Payroll Taxes$58,350$3,071-$61,421
Fees for Services Accounting-$17,750-$17,750
Insurance-$14,525-$14,525
Total Functional Expenses$2,448,298$197,423$0$2,645,721

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,645,721
Total Expenses per Audited Statements$2,645,721
Total Expenses per Form 990$2,645,721
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Long-term operating lease liability$9,243
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 2

Dave Ferguson and Jon Ferguson, Family relationship - Brothers

Form 990, Part VI, Section B, line 11B

Church Planting Network, Inc. hires an independent CPA firm to prepare the 990. The form 990 is provided to the Managing Director and Treasurer of the Organization and made available for review by each member of the Board of Directors prior to filing.

Form 990, Part VI, Section B, line 12C

All officers and members of the Board of Directors must disclose the existence of any actual or possible conflict of interest. If, and when, an actual or possible conflict of interest is disclosed, the remaining members of the Board of Directors shall decide if a conflict of interest exists and take necessary action to mitigate the conflict of interest. If the Board of Directors has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose. If, after hearing the member's response, and after making further investigation as warranted by the circumstances, the Board of Directors determines the member has failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action.

Form 990, Part VI, Section B, line 15

The compensation of all top management officials is reviewed by the Board of Directors to ensure that the amounts being compensated are reasonable and consistent with the amounts paid by similar organizations. In particular, the Board of Directors shall review and approve compensation as part of the annual budgeting process. The compensation of all Officers or Key Employees is reviewed by the Board or a committee with governing board delegated powers to ensure that the amounts being compensated to such Officers and Key Employees are reasonable and consistent with the amounts paid by similar organizations in similar geographic locations. In particular, annually, the Board will review and approve any increase in compensation received by an Officer or Key Employee from the prior year.

Form 990, Part VI, Section C, line 19

Governing documents are made available to the public for review upon request.

Filing and Contact Details

Filer

Filer Name
Church Planting Network Inc
EIN
27-0028746
Phone
7033340731
Address
302 N 8th Street, Carolina Beach, NC 28428
Doing Business As
dba Exponential

Signing Officer

Name
Dave Ferguson
Title
CEO
Phone
9102169094
Signed
2023-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Todd Milby
Formed
2005
Legal Domicile
Va
Voting Board Members
5
Independent Board Members
5
Employees
16
Volunteers
0

Preparer

Firm
Earney & Company LLP
Address
710 Military Cutoff Road Suite 250, Wilmington, NC 28405
Preparer
Ryan Skuce CPA
Phone
9102569995
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 11G

Contract Labor: Program service expenses 268,409. Management and general expenses 14,127. Fundraising expenses 0. Total expenses 282,536. Consulting Fees: Program service expenses 0. Management and general expenses 40,559. Fundraising expenses 0. Total expenses 40,559.

Form 990, Part IX, line 24E

Research and Development: Program service expenses 117,287. Management and general expenses 0. Fundraising expenses 0. Total expenses 117,287. Donations: Program service expenses 100,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 100,000. Main Stage: Program service expenses 46,495. Management and general expenses 0. Fundraising expenses 0. Total expenses 46,495. Other Expenses: Program service expenses 28,538. Management and general expenses 0. Fundraising expenses 0. Total expenses 28,538.

Financial Statement Notes

Part X, Line 2:

Accounting principles generally accepted in the United States of America require Exponential's management to evaluate tax positions taken and recognize a tax liability (or asset) if Exponential has taken an uncertain position that, more likely than not, would not be sustained upon examination by the Internal Revenue Service. Exponential has analyzed the tax positions taken and has concluded that as of June 30, 2023, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. Exponential is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Exponential is no longer subject to income tax examinations for a period of up to three years after they are filed.

Part XI, Line 4B - Other Adjustments:

Book/Tax difference in revenue recognition

Part XIII - Supplemental Financial Information

There is a book to tax difference related to the recognition of revenue by the Organization. For federal income tax purposes, Exponential includes the full amount of advance payments in gross income in the taxable year of receipt pursuant to the full inclusion method under Treasury Regulations Section 1.451-1. For financial reporting purposes, revenue recognition with respect to advance payments received during the current taxable year, related to services to be provided by the Organization during the following taxable year, has been deferred. For financial reporting purposes, such deferred revenue has been reported on the balance sheet as a liability.

Raw XML AppendixShowing 400 of 444 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0744
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt020011
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO EDUCATE CHRISTIAN CHURCHES AND CHURCH MULTIPLICATION ORGANIZATIONS ON THE BEST PRACTICES AND TRENDS IN CHURCH MULTIPLICATION, AS WELL AS STIMULATE INTEREST IN CHURCH MULTIPLICATION.
IRS990/AdvertisingGrp/ProgramServicesAmt0103623
IRS990/AdvertisingGrp/TotalAmt0103623
IRS990/AllOtherContributionsAmt0316
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IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
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IRS990/BooksInCareOfDetail/PhoneNum09104714452
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0302 N 8th Street
IRS990/BooksInCareOfDetail/USAddress/CityNm0Carolina Beach
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NC
IRS990/BooksInCareOfDetail/USAddress/ZIPCd028428
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt01692493
IRS990/CashNonInterestBearingGrp/EOYAmt01650584
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt017952
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt071808
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt089760
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
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IRS990/CYGrantsAndSimilarPaidAmt00
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IRS990/CYOtherExpensesAmt01891395
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IRS990/DeductibleNonCashContriInd00
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IRS990/Desc0Conferences: Church Planting Network, Inc., d/b/a Exponential coordinates church multiplication conferences. The annual conference is the primary way that Exponential educations Christian Churches, Networks and Denominations on best practices and trends in church multiplication. Exponential hosted five regional conferences throughout the country as well as one global event in Orlando, FL. The 2023 global conference included more than 200 national church planting leaders/speakers and was attended by more than 5000 church planting leaders from all over the world. Sponsorship and registration revenue covers the cost of presenting the conference including facility rental, speaker fees, marketing, and time and travel devoted to planning.
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IRS990/DonorAdvisedFundInd00
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IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
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IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
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IRS990/Form990PartVIISectionAGrp/PersonNm0Todd Milby
IRS990/Form990PartVIISectionAGrp/PersonNm1Brent Storms
IRS990/Form990PartVIISectionAGrp/PersonNm2Jon Ferguson
IRS990/Form990PartVIISectionAGrp/PersonNm3Greg Nettle
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt1Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
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IRS990/Form990PartVIISectionAGrp/TitleTxt4CEO
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IRS990/OtherExpensesGrp/Desc2Initiatives
IRS990/OtherExpensesGrp/Desc3Speakers and Leaders
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IRS990/OtherExpensesGrp/TotalAmt1256371
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IRS990/OtherLiabilitiesGrp/BOYAmt00
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IRS990/OtherRevenueMiscGrp/Desc0ERTC Income
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IRS990/PayrollTaxesGrp/ProgramServicesAmt058350
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IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Todd Milby
IRS990/ProfessionalFundraisingInd00
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IRS990/ProgramServiceRevenueGrp/Desc0Conference Income
IRS990/ProgramServiceRevenueGrp/Desc1Learning Communities
IRS990/ProgramServiceRevenueGrp/Desc2Digital Resources
IRS990/ProgramServiceRevenueGrp/Desc3Other Program Income
IRS990/ProgramServiceRevenueGrp/Desc4Publishing
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt47358
IRS990/ProgSrvcAccomActy2Grp/Desc0Learning Communities: Church Planting Network, Inc d/b/a Exponential coordinates gatherings of pastors, network leaders and emerging leaders from all over the country in order to conduct training on the best practices and trends in church multiplication and church leadership. These gatherings are done three times a year in different cities around the country. The Learning Communities are in line with Exponential's mission to accelerate the multiplication of healthy faith communities.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0130274
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0300715
IRS990/ProgSrvcAccomActy3Grp/Desc0Resources: Church planting network (d/b/a Exponential) seeks to distribute resources for church multiplication leaders. Exponential does that through digital webinars, ebooks, print books, kits, courses and more on church multiplication and church leadership. We have over 100 free ebooks in our Exponential Library in addition to hundreds of video trainings, audio trainings, online summits and webinars available through our website. Exponential also has a subscription model where people can pay for different levels of resources (free + paid resources.)
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt026563
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IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt063653
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IRS990/PYOtherRevenueAmt00
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IRS990/ReportOtherAssetsInd00
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt050000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0302700
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt077043
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt072683
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt070780
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt049044
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt072683
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt070780
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt070835
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt049044
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0340385
IRS990ScheduleA/InvestmentIncomeCYPct00.03030
IRS990ScheduleA/InvestmentIncomePYPct00.02980
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
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IRS990ScheduleA/PublicSupportPY509Pct00.95320
IRS990ScheduleA/PublicSupportTotal509Amt010793093
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt077711
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0107297
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt029586
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt077711
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt0107297
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
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IRS990ScheduleA/Total509Grp/TotalAmt010900390
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt02663008
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Long-term operating lease liability
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IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0165516
IRS990ScheduleD/RevenueSubtotalAmt02497492
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Accounting principles generally accepted in the United States of America require Exponential's management to evaluate tax positions taken and recognize a tax liability (or asset) if Exponential has taken an uncertain position that, more likely than not, would not be sustained upon examination by the Internal Revenue Service. Exponential has analyzed the tax positions taken and has concluded that as of June 30, 2023, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. Exponential is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Exponential is no longer subject to income tax examinations for a period of up to three years after they are filed.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Book/Tax difference in revenue recognition
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2There is a book to tax difference related to the recognition of revenue by the Organization. For federal income tax purposes, Exponential includes the full amount of advance payments in gross income in the taxable year of receipt pursuant to the full inclusion method under Treasury Regulations Section 1.451-1. For financial reporting purposes, revenue recognition with respect to advance payments received during the current taxable year, related to services to be provided by the Organization during the following taxable year, has been deferred. For financial reporting purposes, such deferred revenue has been reported on the balance sheet as a liability.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 4b - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XIII - Supplemental Financial Information
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
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IRS990ScheduleD/TotalLiabilityAmt09243
IRS990ScheduleD/TotalRevenuePerForm990Amt02663008
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IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Dave Ferguson and Jon Ferguson, Family relationship - Brothers
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Church Planting Network, Inc. hires an independent CPA firm to prepare the 990. The form 990 is provided to the Managing Director and Treasurer of the Organization and made available for review by each member of the Board of Directors prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All officers and members of the Board of Directors must disclose the existence of any actual or possible conflict of interest. If, and when, an actual or possible conflict of interest is disclosed, the remaining members of the Board of Directors shall decide if a conflict of interest exists and take necessary action to mitigate the conflict of interest. If the Board of Directors has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose. If, after hearing the member's response, and after making further investigation as warranted by the circumstances, the Board of Directors determines the member has failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The compensation of all top management officials is reviewed by the Board of Directors to ensure that the amounts being compensated are reasonable and consistent with the amounts paid by similar organizations. In particular, the Board of Directors shall review and approve compensation as part of the annual budgeting process. The compensation of all Officers or Key Employees is reviewed by the Board or a committee with governing board delegated powers to ensure that the amounts being compensated to such Officers and Key Employees are reasonable and consistent with the amounts paid by similar organizations in similar geographic locations. In particular, annually, the Board will review and approve any increase in compensation received by an Officer or Key Employee from the prior year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Governing documents are made available to the public for review upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Contract Labor: Program service expenses 268,409. Management and general expenses 14,127. Fundraising expenses 0. Total expenses 282,536. Consulting Fees: Program service expenses 0. Management and general expenses 40,559. Fundraising expenses 0. Total expenses 40,559.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Research and Development: Program service expenses 117,287. Management and general expenses 0. Fundraising expenses 0. Total expenses 117,287. Donations: Program service expenses 100,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 100,000. Main Stage: Program service expenses 46,495. Management and general expenses 0. Fundraising expenses 0. Total expenses 46,495. Other Expenses: Program service expenses 28,538. Management and general expenses 0. Fundraising expenses 0. Total expenses 28,538.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, line 24e
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IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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