Civic Intelligence

Good Shepherd Ministries International

EIN 33-0469882 • 501(c)3 • San Bernardino, CA

Profile

Development of curriculum and resources that enable Biblical leadership training in various foreign languages around the world. Production of Leadership training schools and conferences for the education and training of Christian leadership and evangelism.

PO Box 11909San Bernardino, CA 92423

isom.org

Siviq Scores

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

Liabilities / Assets

70th percentile

0.24x

Higher debt load relative to assets than 70% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

85th percentile

0.70x

Higher debt load relative to revenue than 85% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

36th percentile

-1.1%

Higher net margin than 36% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

94th percentile

93%

Faster asset growth than 94% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

5th percentile

-54%

Faster revenue growth than 5% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$2,668,177

Up $1,286,585 (+93%) from 2023

Liabilities

Up

$629,043

Up $629,043 from 2023

Net Assets

Up

$2,039,134

Up $657,542 (+48%) from 2023

Revenue

Down

$895,810

Down $1,065,687 (-54%) from 2023

Expenses

Down

$905,883

Down $764,410 (-46%) from 2023

Net Income

Down

-$10,073

Down $301,277 (-103%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2012: $1,987,013Liabilities 2012: $1,046,389Net Assets 2012: $940,6242012Assets 2014: $1,766,871Liabilities 2014: $1,251,579Net Assets 2014: $515,2922014Assets 2015: $2,040,840Liabilities 2015: $1,167,660Net Assets 2015: $873,1802015Assets 2016: $2,035,627Liabilities 2016: $1,187,483Net Assets 2016: $848,1442016Assets 2017: $1,933,771Liabilities 2017: $1,208,674Net Assets 2017: $725,0972017Assets 2018: $1,894,986Liabilities 2018: $883,413Net Assets 2018: $1,011,5732018Assets 2019: $1,518,670Liabilities 2019: $665,549Net Assets 2019: $853,1212019Assets 2021: $2,164,147Liabilities 2021: $1,135,564Net Assets 2021: $1,028,5832021Assets 2022: $2,404,456Liabilities 2022: $1,030,029Net Assets 2022: $1,374,4272022Assets 2023: $1,381,592Liabilities 2023: $0Net Assets 2023: $1,381,5922023Assets 2024: $2,668,177Liabilities 2024: $629,043Net Assets 2024: $2,039,1342024

Highlighted filing

2024

Assets$2,668,177
Liabilities$629,043
Net Assets$2,039,134

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2012: $2,326,2502012Revenue 2014: $1,865,933Expenses 2014: $2,140,123Net Income 2014: -$274,1902014Revenue 2015: $2,431,535Expenses 2015: $2,490,351Net Income 2015: -$58,8162015Revenue 2016: $2,009,941Expenses 2016: $2,034,977Net Income 2016: -$25,0362016Revenue 2017: $1,660,418Expenses 2017: $1,783,465Net Income 2017: -$123,0472017Revenue 2018: $1,935,852Expenses 2018: $1,649,376Net Income 2018: $286,4762018Revenue 2019: $1,700,251Expenses 2019: $1,858,703Net Income 2019: -$158,4522019Revenue 2021: $1,303,986Expenses 2021: $1,339,010Net Income 2021: -$35,0242021Revenue 2022: $1,355,425Expenses 2022: $1,009,581Net Income 2022: $345,8442022Revenue 2023: $1,961,497Expenses 2023: $1,670,293Net Income 2023: $291,2042023Revenue 2024: $895,810Expenses 2024: $905,883Net Income 2024: -$10,0732024

Highlighted filing

2024

Revenue$895,810
Expenses$905,883
Net Income-$10,073

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Dec 31, 2024
Signed
Sep 24, 2025
Return Version
2024v5.2
Gross Receipts
$987,766
Mission and Program Overview

Mission

Development of curriculum and resources that enable Biblical leadership training in various foreign languages around the world. Production of Leadership training schools and conferences for the education and training of Christian leadership and evangelism.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,187,219$1,159,743▼ $27,476
Cash and Non-Interest-Bearing Accounts$289,300$1,115,302▲ $826,002
Inventories for Sale or Use$3,250$54,670▲ $51,420
Accounts Receivable-$17,167-
Savings and Temporary Cash Investments-$0-
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-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,850,772$2,668,177▲ $817,405
Other Assets Total$371,003$321,295▼ $49,708
Liabilities
Other Liabilities$946,000$629,043▼ $316,957
Total Liabilities$946,000$629,043▼ $316,957
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$904,772$2,039,134▲ $1,134,362
Total Net Assets Fund Balance$904,772$2,039,134▲ $1,134,362
Total Liabilities and Net Assets / Fund Balance$1,850,772$2,668,177▲ $817,405

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$356,076$243,924$600,000
Land$600,000-$600,000
Leasehold Improvements$133,357$138,538$271,895
Equipment$70,310$20,133$90,443
Other Assets Org$321,003--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Berin GilfillanPresident & CEO
Deborah CobraeVice President
Christina GilfillanDirector
Diane LongwellDirector
Frank LopezDirector
James CobraeDirector
Tom BarkeyDirector
Lisa GilfillanSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$226,509
Program Service Revenue
$122,904
Investment Income
$0
Other Revenue
$546,397
All Other Contributions
$226,509
Change in Net Assets
$-10,073
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$480,573
Other Expenses$383,506
Grants and Similar Amounts Paid$41,804
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$307,059--$307,059
Current Officers, Directors, Trustees, and Key Employees$128,319--$128,319
All Other Expenses$46,927$2,653-$49,580
Grants to Domestic Individuals$41,804--$41,804
Travel$36,041--$36,041
Payroll Taxes$28,605--$28,605
Depreciation Depletion-$27,476-$27,476
Other Expenses$19,769--$19,769
Other Employee Benefits$16,590--$16,590
Insurance$15,015--$15,015
Interest$14,348--$14,348
Fees for Services Accounting-$2,243-$2,243
Office Expenses$855--$855
Advertising$408--$408
Fees for Services Legal$60$75-$135
Total Functional Expenses$873,436$32,447$0$905,883
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liability$629,043
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
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, Part VI, Section B, Line 11B

No review was or will be conducted.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Good Shepherd Ministries International
EIN
33-0469882
Phone
9094783330
Address
PO BOX 11909, SAN BERNARDINO, CA 92423

Signing Officer

Name
Berin Gilfillan
Title
President & CEO
Signed
2025-09-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Berin Gilfillan
Formed
1991
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
0
Employees
0

Preparer

Firm
Gei Tax & Financial Services Inc
Address
1401 W Kenneth Rd, Glendale, CA 91201
Preparer
Thom B Swick
Phone
8182434300
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Land/Asset Appreciation Adjustment = $1144435

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IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0BERIN GILFILLAN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Language Development
IRS990/ProgramServiceRevenueGrp/Desc1RSA Schools
IRS990/ProgramServiceRevenueGrp/Desc2Spearhead
IRS990/ProgramServiceRevenueGrp/Desc3Transcript Reimbursements
IRS990/ProgramServiceRevenueGrp/Desc4World Missions Project
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt015000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt127295
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt259815
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt33255
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt416029
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt015000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt127295
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt259815
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt33255
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt416029
IRS990/ProgSrvcAccomActy2Grp/Desc0Production of leadership training schools and conferences for the education and training of Christian leadership and evangelism.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0454064
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt026213
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0366095
IRS990/PYOtherRevenueAmt0670060
IRS990/PYProgramServiceRevenueAmt0155716
IRS990/PYRevenuesLessExpensesAmt039253
IRS990/PYSalariesCompEmpBnftPaidAmt0848279
IRS990/PYTotalExpensesAmt01240587
IRS990/PYTotalRevenueAmt01279840
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-10073
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt042063
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0226509
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0454064
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01286645
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0699756
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0572301
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03239275
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt03239275
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0226509
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0454064
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01286645
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0699756
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0572301
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03239275
IRS990ScheduleA/TotalSupportAmt03239275
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0356076
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0243924
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0600000
IRS990ScheduleD/EquipmentGrp/BookValueAmt070310
IRS990ScheduleD/EquipmentGrp/DepreciationAmt020133
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt090443
IRS990ScheduleD/LandGrp/BookValueAmt0600000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0600000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0133357
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0138538
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0271895
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0242
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt150
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt2321003
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Prepaid Taxes
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Rippaverse Stmt
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2WET Loan
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0629043
IRS990ScheduleD/ProtectionNaturalHabitatInd0X
IRS990ScheduleD/Section170hRqrStsfdInd0false
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01159743
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0321295
IRS990ScheduleD/TotalLiabilityAmt0629043
IRS990ScheduleD/WrittenPolicyMonitoringInd0false
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Land/Asset Appreciation Adjustment = $1144435
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part XI, Line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01850772
IRS990/TotalAssetsEOYAmt02668177
IRS990/TotalAssetsGrp/BOYAmt01850772
IRS990/TotalAssetsGrp/EOYAmt02668177
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0226509
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt032447
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0873436
IRS990/TotalFunctionalExpensesGrp/TotalAmt0905883
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0946000
IRS990/TotalLiabilitiesEOYAmt0629043
IRS990/TotalLiabilitiesGrp/BOYAmt0946000
IRS990/TotalLiabilitiesGrp/EOYAmt0629043
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0904772
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02039134
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt01510

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