Civic Intelligence

Adventist Today Foundation

EIN 33-0560224 • 501(c)3 • Milton Freewater, OR

Profile

Adventist Today is an independent journalist ministry serving the global Adventist community and readers interested in a reliable source of information about the Adventist faith and institutions.

PO Box 683Milton Freewater, OR 97862

www.atoday.org

Siviq Scores

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

Liabilities / Assets

41st percentile

0.00x

Higher debt load relative to assets than 41% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

44th percentile

0.01x

Higher debt load relative to revenue than 44% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

33rd percentile

-3.2%

Higher net margin than 33% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

57th percentile

6.1%

Faster asset growth than 57% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

20th percentile

-15%

Faster revenue growth than 20% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets41st percentile

Assets

Up

$662,017

Up $38,176 (+6.1%) from 2023

Liabilities

Up

$3,032

Up $87 (+3.0%) from 2023

Net Assets

Up

$658,985

Up $38,089 (+6.1%) from 2023

Operations
Liabilities / Revenue44th percentileNet Margin33rd percentile

Revenue

Down

$370,232

Down $64,586 (-15%) from 2023

Expenses

Up

$382,218

Up $38,438 (+11%) from 2023

Net Income

Down

-$11,986

Down $103,024 (-113%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth57th percentile

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

$800K$600K$400K$200K$0Assets 2016: $90,350Net Assets 2016: $90,3502016Assets 2017: $88,113Net Assets 2017: $88,1132017Assets 2018: $187,066Liabilities 2018: $0Net Assets 2018: $187,0662018Assets 2019: $256,605Liabilities 2019: $10,000Net Assets 2019: $246,6052019Assets 2020: $336,975Liabilities 2020: $0Net Assets 2020: $336,9752020Assets 2021: $450,674Liabilities 2021: $1,419Net Assets 2021: $449,2552021Assets 2022: $484,668Liabilities 2022: $3,072Net Assets 2022: $481,5962022Assets 2023: $623,841Liabilities 2023: $2,945Net Assets 2023: $620,8962023Assets 2024: $662,017Liabilities 2024: $3,032Net Assets 2024: $658,9852024

Highlighted filing

2024

Assets$662,017
Liabilities$3,032
Net Assets$658,985
Open 2024 Filing

Operations Trend

Revenue Growth20th percentile

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

$600K$400K$200K$0-$200KRevenue 2016: $195,055Expenses 2016: $138,746Net Income 2016: $56,3092016Revenue 2017: $158,467Expenses 2017: $160,703Net Income 2017: -$2,2362017Revenue 2018: $287,955Expenses 2018: $185,096Net Income 2018: $102,8592018Revenue 2019: $364,688Expenses 2019: $313,714Net Income 2019: $50,9742019Revenue 2020: $289,352Expenses 2020: $215,973Net Income 2020: $73,3792020Revenue 2021: $360,774Expenses 2021: $228,689Net Income 2021: $132,0852021Revenue 2022: $418,226Expenses 2022: $293,768Net Income 2022: $124,4582022Revenue 2023: $434,818Expenses 2023: $343,780Net Income 2023: $91,0382023Revenue 2024: $370,232Expenses 2024: $382,218Net Income 2024: -$11,9862024

Highlighted filing

2024

Revenue$370,232
Expenses$382,218
Net Income-$11,986
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$662,017
Liabilities
$3,032
Net assets
$658,985
Revenue
$370,232
Expenses
$382,218
Net income
-$11,986
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.62$0.03$6.59$3.70$3.82$0.12
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.24$0.03$6.21$4.35$3.44$0.91
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.85$0.03$4.82$4.18$2.94$1.24
2021Detailed filing. Detailed filing data is available for this year.$4.51$0.01$4.49$3.61$2.29$1.32
2020Detailed filing. Detailed filing data is available for this year.$3.37$0.00$3.37$2.89$2.16$0.73
2019Detailed filing. Detailed filing data is available for this year.$2.57$0.10$2.47$3.65$3.14$0.51
2018Detailed filing. Detailed filing data is available for this year.$1.87$0.00$1.87$2.88$1.85$1.03
2017Detailed filing. Detailed filing data is available for this year.$0.88$0.88$1.58$1.61$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.90$0.90$1.95$1.39$0.56
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 31, 2025
Return Version
2024v5.0
Gross Receipts
$395,120
Mission and Program Overview

Mission

Education and information for members of the seventh-day adventist church.

Adventist Today (AT) is an independent journalist ministry serving the global Adventist community and readers interested in a reliable source of information about the SDA faith and institutions. AT publishes daily online - via Facebook, Instagram, and X - weekly via email, quarterly via print journal.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$398,461$431,986▲ $33,525
Savings and Temporary Cash Investments$203,036$214,080▲ $11,044
Accounts Receivable$17,174$10,458▼ $6,716
Prepaid Expenses and Deferred Charges$4,060$4,383▲ $323
Inventories for Sale or Use$1,000$1,000→ $0
Cash and Non-Interest-Bearing Accounts$110$110→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Total Assets$623,841$662,017▲ $38,176
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$2,945$3,032▲ $87
Total Liabilities$2,945$3,032▲ $87
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$365,524$408,474▲ $42,950
Net Assets With Donor Restrictions$255,372$250,511▼ $4,861
Total Net Assets Fund Balance$620,896$658,985▲ $38,089
Total Liabilities and Net Assets / Fund Balance$623,841$662,017▲ $38,176

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$251,584$0▲ $40,456$0$292,040
2023$219,412$0▲ $32,172$0$251,584
2022$147,709$100,000▼ $28,297$0$219,412
2021$132,542$0▲ $15,167$0$147,709
2020$74,748$52,000▲ $5,794$0$132,542
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Bill GarberBoard Chair
Jan CettiVice Chair
Alvin MasariraDirector
Chris DaleyDirector
Chuck MitchellDirector
David Van PuttenDirector
Elmar SakalaDirector
Gary RainesDirector
Gifford RhamieDirector
Grace OeiDirector
Ian FieldDirector
Jack HoehnDirector
John VogtDirector
Julie ScottDirector
Kart LazicDirector
Mailen KootseyDirector
Marit CaseDirector
Raj AttikenDirector
Sydney FreemanDirector
David NewmanDirector, Former Editor
Jim WaltersSecretary
Ed ReifsnyderTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$345,431
Program Service Revenue
$1,551
Investment Income
$23,071
Other Revenue
$179
All Other Contributions
$345,431
Change in Net Assets
$-11,986
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$382,218
Total Fundraising Expense$60,433
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$91,218$51,312$32,790$175,320
Fees for Services Other$91,609$0$0$91,609
Information Technology$12,802$4,989$1,856$19,647
Fees for Services Accounting$0$9,521$0$9,521
Office Expenses$4,721$1,840$684$7,245
Insurance$0$3,753$0$3,753
Conferences and Meetings$1,697$0$0$1,697
Travel$1,326$0$0$1,326
Advertising$0$450$450$900
Total Functional Expenses$249,063$72,722$60,433$382,218
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
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
Bjorn KarlmanVision planner and fundraiser; former directorPayment for servicesNo$77,717
Loren SeiboldJournal and website editor; former directorPayment for servicesNo$65,784
Carmen SeiboldSocial media comment monitor; former directorPayment for servicesNo$13,020
Lindsey PainterColumnist and newsletter editor; former directorPayment for servicesNo$11,350

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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
Yes
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

“Form 990, Part VI, Section B, Line 11b - On April 30, Mark emailed out copies of the draft of Form 990 to board members and asked them to review it. He called attention to specific questions that needed more attention than others.”

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

“The policies are reviewed and discussed annually by the board. There is open and regular communication with key people.”

Form 990, Part VI, Section B, Line 15

“Compensation is voted by the full board in January of each year. Advice is sought through current market rates and advice from our professionals on the board.”

Form 990, Part VI, Section C, Line 19

“We have not posted these documents on our website, but they are available upon request.”

Filing and Contact Details

Filer

Filer Name
Adventist Today Foundation
EIN
33-0560224
Phone
5038268600
Address
PO Box 683, Milton Freewater, OR 97862

Signing Officer

Name
Mark Gutman
Title
Accountant
Phone
3608237707
Signed
2025-10-31

Organization Details

Principal Officer
Mark Gutman
Formed
1993
Legal Domicile
Or
Voting Board Members
22
Independent Board Members
22
Employees
0
Volunteers
42
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“These are 1099 contractors who write or translate online articles at least every month.”

Financial Statement Notes

Schedule D, Part V, Line 4

“The endowment was set up to provide a permanent source of income to be used for funding operations of Adventist Today. The original balance is permanently restricted. Earnings are to be used for Adventist Today operations, with no other specific restrictions. The Walters gave $100,000 for the endowment in 2022 with the stipulation that it be invested in perpetuity in a S&P 500-type instrument.”

Raw XML AppendixShowing 400 of 772 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.

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IRS990/Form990PartVIISectionAGrp/PersonNm12David Newman
IRS990/Form990PartVIISectionAGrp/PersonNm13Grace Oei
IRS990/Form990PartVIISectionAGrp/PersonNm14Gary Raines
IRS990/Form990PartVIISectionAGrp/PersonNm15Ed Reifsnyder
IRS990/Form990PartVIISectionAGrp/PersonNm16Gifford Rhamie
IRS990/Form990PartVIISectionAGrp/PersonNm17Elmar Sakala
IRS990/Form990PartVIISectionAGrp/PersonNm18Julie Scott
IRS990/Form990PartVIISectionAGrp/PersonNm19David Van Putten
IRS990/Form990PartVIISectionAGrp/PersonNm20John Vogt
IRS990/Form990PartVIISectionAGrp/PersonNm21Jim Walters
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt210
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IRS990/Form990PartVIISectionAGrp/TitleTxt1Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Board Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director, Former Editor
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt16Director
IRS990/Form990PartVIISectionAGrp/TitleTxt17Director
IRS990/Form990PartVIISectionAGrp/TitleTxt18Director
IRS990/Form990PartVIISectionAGrp/TitleTxt19Director
IRS990/Form990PartVIISectionAGrp/TitleTxt20Director
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IRS990/MissionDesc0Adventist Today is an independent journalist ministry serving the global Adventist community and readers interested in a reliable source of information about the Adventist faith and institutions.
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