Liabilities / Assets
45th percentile
Higher debt load relative to assets than 45% of similar nonprofits.
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.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
45th percentile
Higher debt load relative to assets than 45% of similar nonprofits.
Liabilities / Revenue
46th percentile
Higher debt load relative to revenue than 46% of similar nonprofits.
Net Margin
14th percentile
Higher net margin than 14% of similar nonprofits.
Top Officer Pay
88th percentile
Higher top officer pay than 88% of similar nonprofits.
Top officer pay equals 4.1% of source-year revenue.
Asset Growth
13th percentile
Faster asset growth than 13% of similar nonprofits.
Revenue Growth
30th percentile
Faster revenue growth than 30% of similar nonprofits.
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
Most recent year
2025 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
The latest 2025 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2023 below.
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 |
| Name | Title | Base | Total |
|---|---|---|---|
| Dave Ferguson | CEO | $35,000 | $35,000 |
| Jon Ferguson | Secretary | $4,000 | $4,000 |
| Name | Title |
|---|---|
| Todd Milby | Chairman |
| Greg Nettle | Director |
| Brent Storms | Treasurer |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Long-term operating lease liability | $9,243 |
“Dave Ferguson and Jon Ferguson, Family relationship - Brothers”
“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.”
“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.”
“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.”
“Governing documents are made available to the public for review upon request.”
“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.”
“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.”
“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.”
“Book/Tax difference in revenue recognition”
“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.”
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/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 744 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 20011 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 103623 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 103623 |
| IRS990/AllOtherContributionsAmt | 0 | 316 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 292320 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 292320 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | Terri Saliba |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9104714452 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 302 N 8th Street |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Carolina Beach |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NC |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 28428 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 1692493 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1650584 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 17952 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 71808 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 89760 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 1 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 316 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 77043 |
| IRS990/CYOtherExpensesAmt | 0 | 1891395 |
| IRS990/CYOtherRevenueAmt | 0 | 223780 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 2361869 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 17287 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 754326 |
| IRS990/CYTotalExpensesAmt | 0 | 2645721 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2663008 |
| IRS990/DAFExcessBusinessHoldingsInd | 0 | 0 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | Conferences: 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. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DistributionToDonorInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DoingBusinessAsName/BusinessNameLine1Txt | 0 | dba Exponential |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 16 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 717884 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 17750 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 17750 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 54686 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 268409 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 323095 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Todd Milby |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Brent Storms |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Jon Ferguson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Greg Nettle |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Dave Ferguson |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 4000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 35000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Chairman |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | CEO |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2005 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 2663008 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 14525 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 14525 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 77043 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 77043 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 70 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | VA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 3720310 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 3737597 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 3720310 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 3737597 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 72746 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 72746 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 5403 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 22756 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 5314 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 100967 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 106281 |
| IRS990/OtherExpensesGrp/Desc | 0 | Contributions |
| IRS990/OtherExpensesGrp/Desc | 1 | Conference |
| IRS990/OtherExpensesGrp/Desc | 2 | Initiatives |
| IRS990/OtherExpensesGrp/Desc | 3 | Speakers and Leaders |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 390928 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 256371 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 177112 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 146609 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 390928 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 256371 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 177112 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 146609 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 9243 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | ERTC Income |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 223780 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 223780 |
| IRS990/OtherRevenueTotalAmt | 0 | 223780 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 11379 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 485485 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 496864 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 3071 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 58350 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 61421 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | Todd Milby |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611430 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611430 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 611430 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 611430 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 4 | 611430 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Conference Income |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Learning Communities |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | Digital Resources |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | Other Program Income |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | Publishing |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1927981 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 300715 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 62678 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 61962 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 7358 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1927981 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 300715 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 62678 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 61962 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 7358 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | Learning 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/ExpenseAmt | 0 | 130274 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 300715 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | Resources: 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/ExpenseAmt | 0 | 26563 |
| IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | 0 | 70036 |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 0 | 1573577 |
| IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt | 0 | 63653 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 5000 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 72683 |
| IRS990/PYOtherExpensesAmt | 0 | 1471998 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 2410736 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 183889 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 832532 |
| IRS990/PYTotalExpensesAmt | 0 | 2304530 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 2488419 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 17287 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 1927465 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 2023158 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 2093511 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 316 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 5000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 136600 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 50000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 302700 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 494616 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 77043 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 72683 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 70780 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 70835 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 49044 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 340385 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 2585649 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 2410736 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 1611665 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 1920602 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1877122 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 10405774 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 77043 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 72683 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 70780 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 70835 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 49044 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 340385 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.03030 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.02980 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.96020 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.95320 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 10793093 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt | 0 | 29586 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt | 0 | 77711 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 107297 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt | 0 | 29586 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt | 0 | 77711 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 107297 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 2585965 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 2415736 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1748265 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1970602 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 2179822 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 10900390 |
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| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 1819045 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 2041437 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 2228866 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 11240775 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2645721 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 9243 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Long-term operating lease liability |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 165516 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 165516 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 2497492 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | Book/Tax difference in revenue recognition |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X, Line 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part XI, Line 4b - Other Adjustments: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Part XIII - Supplemental Financial Information |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 2645721 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 9243 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 2663008 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 2497492 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2645721 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Dave Ferguson and Jon Ferguson, Family relationship - Brothers |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Governing documents are made available to the public for review upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, line 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section B, line 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part IX, line 11g |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part IX, line 24e |
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| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | NC |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxableDistributionsInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
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| IRS990/TotalAssetsEOYAmt | 0 | 3766851 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 3721054 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 3766851 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
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| IRS990/TotalEmployeeCnt | 0 | 16 |
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| IRS990/TotalLiabilitiesEOYAmt | 0 | 29254 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 744 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 29254 |
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| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 3737597 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
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| IRS990/TotalOtherProgSrvcRevenueAmt | 0 | 63653 |
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| IRS990/TotalVolunteersCnt | 0 | 0 |
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| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 96316 |
| IRS990/TravelGrp/TotalAmt | 0 | 96316 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
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