Civic Intelligence

Cultivate Missions

990 • Fiscal year 2020 • EIN 27-2967925

Jan 01, 2020 to Dec 31, 2020 • Filed on Oct 11, 2021

4513 Barwyn CTPlano, TX 75093

(469) 994-4525

Siviq Scores

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

Liabilities / Assets

21st percentile

0.00x

Higher debt load relative to assets than 21% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

26th percentile

0.02x

Higher debt load relative to revenue than 26% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

17th percentile

-18%

Higher net margin than 17% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

92nd percentile

$225,290

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 49.2% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

44th percentile

3.8%

Faster asset growth than 44% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

38th percentile

-5.7%

Faster revenue growth than 38% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$2,742,516

Up $99,598 (+3.8%) from 2019

Net Assets

Up

$2,732,656

Up $99,750 (+3.8%) from 2019

Liabilities

Down

$9,860

Down $152 (-1.5%) from 2019

Revenue

Down

$457,678

Down $27,860 (-5.7%) from 2019

Expenses

Up

$539,810

Up $91,985 (+21%) from 2019

Net Income

Down

-$82,132

Down $119,845 (-318%) from 2019

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2019: $2,642,918Liabilities 2019: $10,012Net Assets 2019: $2,632,9062019Assets 2020: $2,742,516Liabilities 2020: $9,860Net Assets 2020: $2,732,6562020Assets 2021: $3,031,211Liabilities 2021: $7,475Net Assets 2021: $3,023,7362021Assets 2022: $2,619,676Liabilities 2022: $995Net Assets 2022: $2,618,6812022

Highlighted filing

2020

Assets$2,742,516
Liabilities$9,860
Net Assets$2,732,656

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2019: $485,538Expenses 2019: $447,825Net Income 2019: $37,7132019Revenue 2020: $457,678Expenses 2020: $539,810Net Income 2020: -$82,1322020Revenue 2021: $860,483Expenses 2021: $490,251Net Income 2021: $370,2322021Revenue 2022: $433,539Expenses 2022: $509,912Net Income 2022: -$76,3732022

Highlighted filing

2020

Revenue$457,678
Expenses$539,810
Net Income-$82,132
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Oct 11, 2021
Return Version
2020v4.0
Gross Receipts
$1,151,429
Mission and Program Overview

Mission

Cultivate leadership seeks to make disciples of jesus christ and plant churches among asian young professionals throughout asia.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,545,476$1,877,560▲ $332,084
Land, Buildings, and Equipment, Net$646,612$632,522▼ $14,090
Cash and Non-Interest-Bearing Accounts$450,830$207,531▼ $243,299
Savings and Temporary Cash Investments-$24,903-
Total Assets$2,642,918$2,742,516▲ $99,598
Liabilities
Accounts Payable and Accrued Expenses$10,012$9,860▼ $152
Total Liabilities$10,012$9,860▼ $152
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,632,906$2,732,656▲ $99,750
Total Net Assets Fund Balance$2,632,906$2,732,656▲ $99,750
Total Liabilities and Net Assets / Fund Balance$2,642,918$2,742,516▲ $99,598

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$538,794$71,790$610,584
Land$85,141-$85,141
Equipment$8,587$3,675$12,262
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kevin EvansPresident/diFT$93,290$132,000$225,290
Kevin EvansPresident/director-$90,000$135,290$225,290
Lisa EvansCFOFT$78,290$57,000$135,290

Board Members and Trustees

NameTitle
Chris PittDirector
Joe MartinDirector
John MckinzieDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$452,660
Program Service Revenue
$0
Investment Income
$5,018
Other Revenue
$0
All Other Contributions
$452,660
Change in Net Assets
$-82,132
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$368,595
Other Expenses$171,215
Total Fundraising Expense$4,719
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$360,580--$360,580
Conferences and Meetings$49,158--$49,158
Occupancy$34,864--$34,864
Fees for Services Other$27,220--$27,220
Depreciation Depletion$19,904--$19,904
Fees for Service Investment Mgmnt Fees-$17,049-$17,049
Office Expenses-$7,029-$7,029
Payroll Taxes$5,738$74-$5,812
Fees for Services Accounting-$4,596-$4,596
Information Technology-$2,790-$2,790
Comp Disqual Persons$615-$615$1,230
Other Expenses$712-$315$1,027
Other Salaries and Wages-$973-$973
Total Functional Expenses$502,580$32,511$4,719$539,810
International Activity

International Summary

Spending
$82,277

International Compliance

Foreign grant records maintained
No
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
East Asia & the PacificProgramSee Part V--$82,277
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
Kevin EvansSee Part VEmploymentNo$225,290
Lisa EvansSee Part VEmploymentNo$135,290
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Kevin evans lisa evans president cfo family relationship

Form 990, Page 6, Part VI, Line 11B

The form 990 is prepared by a third party cpa. After completed, the form 990 is emailed to the cfo for review and approval. The cfo emails each board member a copy of the form 990 for review. Each recipient is required to respond "received- or ask any questions. Once approved, the form 990 is processed for signature and efiling with the internal revenue service.

Form 990, Page 6, Part VI, Line 15A

The organization considers outside data to determine reasonable compensation for the top official. The compensation is established and voted on by the independent members of the governing body. The decision is fully documented in writing.

Form 990, Page 6, Part VI, Line 15B

The organization considers outside data to determine reasonable compensation for the officers or key employees. The compensation is established and voted on by the independent members of the governing body. The decision is fully documented in writing.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Cultivate Missions
EIN
27-2967925
Phone
4699944525
Address
4513 BARWYN CT, PLANO, TX 75093
Doing Business As
Cultivate Leadership

Signing Officer

Name
Lisa Evans
Title
CFO
Phone
4699944525
Signed
2021-10-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kevin Evans
Formed
2010
Legal Domicile
TX
Voting Board Members
4
Independent Board Members
3
Employees
4
Volunteers
3

Preparer

Firm
Sommerville & Associates Pc
Address
3030 MATLOCK RD STE 201, ARLINGTON, TX 76015-2936
Preparer
Elaine L Sommerville CPA
Phone
8177955046
Supplemental Narrative

Additional Explanations

Form 990

Cultivate missions was classified as an integrated auxiliary of valley creek church in 2010. Because of this classification form 990 was not required. This agreement was terminated on december 31, 2017, and the 2018 form 990 was the initial form 990 for the organization.

Form 990, Page 2, Part III, Line 4A

Cultivate missions' vision is to disciple and plant churches throughout asia. In 2020, 14 men and women were mentored through the 9-month discipleship journey training. Additionally, several other groups are currently using the discipleship journey course. In august 2020, cultivate missions held its sixth annual church planters' retreat online, with 40 of our house church leaders for intensive training, team building and spiritual renewal. Additionally, the organization hosted an online, quarterly "leadership community" to provide further equipping, time for sharing about their ministries, and prayer together. Additionally, the organization provided one-to-one, online mentoring for the church planters to strengthen their personal spiritual growth and ministry leadership skills. In 2020, the organization provided vision and counsel for nine church plants called "grace city church." approximately 10 regular participants attended each group. These fellowships met weekly and were responsible for evangelism, spiritual growth, and leadership training. To improve the quality and biblical accuracy of our churches' weekly teachings, the organization prepared the weekly bible study research notes and sermon outline for leaders. Sermons were prepared from the sermon on the mount and 16 studies in the old testament. These teaching notes have been translated and will be prudently distributed to the broader church. Cultivate missions provided more than 20, three-day, discipleship journey trainings with more than 500 participants in two major cities as well as smaller, under-resourced communities. Due to the covid-19 pandemic, many villagers in asia were unable to work in the factories. As a result, many were facing desperate needs for food. During the first four months of 2020, the organization provided the financial support to provide three months of staples for over 7,000 people.

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IRS990ScheduleD/EquipmentGrp/DepreciationAmt03675
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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0EAST ASIA & THE PACIFIC
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0SEE PART V
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0PROGRAM
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IRS990ScheduleF/SubtotalSpentAmt082277
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0EAST ASIA & THE PACIFIC 82,277 0
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt1ACTIVITIES IN EAST ASIA AND SOUTHEAST ASIA INCLUDE TRANSLATION AND PRINTING OF DISCIPLESHIP MATERIALS INTO LOCAL LANGUAGES, OUTREACH, DISCIPLESHIP, CHURCH PLANTING AND PREPARING AND TRANSLATING TEACHING RESOURCES FOR LOCALS.
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE F, PAGE 1, PART I, LINE 3
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE F, PAGE 5, PART V
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IRS990ScheduleJ/CompensationSurveyInd0X
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt03290
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0KEVIN EVANS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT/DIRECTOR
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IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE HOUSING ALLOWANCE IS PAID PURSUANT TO IRC SECTION 107 AND DOESN'T REQUIRE ANY SUBSTANTIATION BE PROVIDED TO THE ORGANIZATION.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE J, PART III
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0KEVIN EVANS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1LISA EVANS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0SEE PART V
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1SEE PART V
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0EMPLOYMENT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1EMPLOYMENT
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0PART IV, LINE (1), COL (B) - KEVIN EVANS, PRESIDENT, HAS A FAMILY RELATIONSHIP WITH LISA EVANS, CFO. PART IV, LINE (2), COL (B) - LISA EVANS, CFO, HAS A FAMILY RELATIONSHIP WITH KEVIN EVANS, PRESIDENT.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CULTIVATE MISSIONS WAS CLASSIFIED AS AN INTEGRATED AUXILIARY OF VALLEY CREEK CHURCH IN 2010. BECAUSE OF THIS CLASSIFICATION FORM 990 WAS NOT REQUIRED. THIS AGREEMENT WAS TERMINATED ON DECEMBER 31, 2017, AND THE 2018 FORM 990 WAS THE INITIAL FORM 990 FOR THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CULTIVATE MISSIONS' VISION IS TO DISCIPLE AND PLANT CHURCHES THROUGHOUT ASIA. IN 2020, 14 MEN AND WOMEN WERE MENTORED THROUGH THE 9-MONTH DISCIPLESHIP JOURNEY TRAINING. ADDITIONALLY, SEVERAL OTHER GROUPS ARE CURRENTLY USING THE DISCIPLESHIP JOURNEY COURSE. IN AUGUST 2020, CULTIVATE MISSIONS HELD ITS SIXTH ANNUAL CHURCH PLANTERS' RETREAT ONLINE, WITH 40 OF OUR HOUSE CHURCH LEADERS FOR INTENSIVE TRAINING, TEAM BUILDING AND SPIRITUAL RENEWAL. ADDITIONALLY, THE ORGANIZATION HOSTED AN ONLINE, QUARTERLY "LEADERSHIP COMMUNITY" TO PROVIDE FURTHER EQUIPPING, TIME FOR SHARING ABOUT THEIR MINISTRIES, AND PRAYER TOGETHER. ADDITIONALLY, THE ORGANIZATION PROVIDED ONE-TO-ONE, ONLINE MENTORING FOR THE CHURCH PLANTERS TO STRENGTHEN THEIR PERSONAL SPIRITUAL GROWTH AND MINISTRY LEADERSHIP SKILLS. IN 2020, THE ORGANIZATION PROVIDED VISION AND COUNSEL FOR NINE CHURCH PLANTS CALLED "GRACE CITY CHURCH." APPROXIMATELY 10 REGULAR PARTICIPANTS ATTENDED EACH GROUP. THESE FELLOWSHIPS MET WEEKLY AND WERE RESPONSIBLE FOR EVANGELISM, SPIRITUAL GROWTH, AND LEADERSHIP TRAINING. TO IMPROVE THE QUALITY AND BIBLICAL ACCURACY OF OUR CHURCHES' WEEKLY TEACHINGS, THE ORGANIZATION PREPARED THE WEEKLY BIBLE STUDY RESEARCH NOTES AND SERMON OUTLINE FOR LEADERS. SERMONS WERE PREPARED FROM THE SERMON ON THE MOUNT AND 16 STUDIES IN THE OLD TESTAMENT. THESE TEACHING NOTES HAVE BEEN TRANSLATED AND WILL BE PRUDENTLY DISTRIBUTED TO THE BROADER CHURCH. CULTIVATE MISSIONS PROVIDED MORE THAN 20, THREE-DAY, DISCIPLESHIP JOURNEY TRAININGS WITH MORE THAN 500 PARTICIPANTS IN TWO MAJOR CITIES AS WELL AS SMALLER, UNDER-RESOURCED COMMUNITIES. DUE TO THE COVID-19 PANDEMIC, MANY VILLAGERS IN ASIA WERE UNABLE TO WORK IN THE FACTORIES. AS A RESULT, MANY WERE FACING DESPERATE NEEDS FOR FOOD. DURING THE FIRST FOUR MONTHS OF 2020, THE ORGANIZATION PROVIDED THE FINANCIAL SUPPORT TO PROVIDE THREE MONTHS OF STAPLES FOR OVER 7,000 PEOPLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2KEVIN EVANS LISA EVANS PRESIDENT CFO FAMILY RELATIONSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS PREPARED BY A THIRD PARTY CPA. AFTER COMPLETED, THE FORM 990 IS EMAILED TO THE CFO FOR REVIEW AND APPROVAL. THE CFO EMAILS EACH BOARD MEMBER A COPY OF THE FORM 990 FOR REVIEW. EACH RECIPIENT IS REQUIRED TO RESPOND "RECEIVED- OR ASK ANY QUESTIONS. ONCE APPROVED, THE FORM 990 IS PROCESSED FOR SIGNATURE AND EFILING WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION CONSIDERS OUTSIDE DATA TO DETERMINE REASONABLE COMPENSATION FOR THE TOP OFFICIAL. THE COMPENSATION IS ESTABLISHED AND VOTED ON BY THE INDEPENDENT MEMBERS OF THE GOVERNING BODY. THE DECISION IS FULLY DOCUMENTED IN WRITING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION CONSIDERS OUTSIDE DATA TO DETERMINE REASONABLE COMPENSATION FOR THE OFFICERS OR KEY EMPLOYEES. THE COMPENSATION IS ESTABLISHED AND VOTED ON BY THE INDEPENDENT MEMBERS OF THE GOVERNING BODY. THE DECISION IS FULLY DOCUMENTED IN WRITING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
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ReturnHeader/BusinessOfficerGrp/PhoneNum04699944525
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-10-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CULTIVATE MISSIONS
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SOMMERVILLE & ASSOCIATES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03030 MATLOCK RD STE 201
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ARLINGTON
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ReturnHeader/PreparerPersonGrp/PreparationDt02021-10-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ELAINE L SOMMERVILLE CPA
ReturnHeader/ReturnTs02021-10-11T17:13:50-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0LISA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0EVANS

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