Liabilities / Assets
40th percentile
Higher debt load relative to assets than 40% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
40th percentile
Higher debt load relative to assets than 40% of similar nonprofits.
Liabilities / Revenue
26th percentile
Higher debt load relative to revenue than 26% of similar nonprofits.
Net Margin
34th percentile
Higher net margin than 34% of similar nonprofits.
Top Officer Pay
82nd percentile
Higher top officer pay than 82% of similar nonprofits.
Top officer pay equals 8.7% of source-year revenue.
Asset Growth
13th percentile
Faster asset growth than 13% of similar nonprofits.
Revenue Growth
22nd percentile
Faster revenue growth than 22% of similar nonprofits.
Assets
Down$721,258
Down $74,146 (-9.3%) from 2013
Net Assets
Down$681,377
Down $29,671 (-4.2%) from 2013
Liabilities
Down$39,881
Down $44,475 (-53%) from 2013
Revenue
Down$1,590,879
Down $169,877 (-9.6%) from 2013
Expenses
Up$1,620,550
Up $29,707 (+1.9%) from 2013
Net Income
Down-$29,671
Down $199,584 (-117%) from 2013
Stand to Reason's vision is to provide the training to build a new generation of confident, courageous, yet winsome and attractive ambassadors for Christ capable of restoring credibility to the Christian world view. Stand to Reason has a strategy (see Schedule O) to change the world God gives us access to. Our plan has five parts (broadcast, publications, internet, self-directed training curricula,and public speaking and seminars), and we are working our plan very intentionally.
Stand to Reason trains Christians to think more clearly about their faith and to make an even-handed, incisive, yet gracious defense for classical Christianity and classical Christian values in the public square.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $265,641 | $352,332 | ▲ $86,691 |
| Savings and Temporary Cash Investments | $233,819 | $184,859 | ▼ $48,960 |
| Land, Buildings, and Equipment, Net | $82,910 | $65,235 | ▼ $17,675 |
| Intangible Assets | $80,189 | $51,853 | ▼ $28,336 |
| Inventories for Sale or Use | $50,757 | $39,234 | ▼ $11,523 |
| Investments in Publicly Traded Securities | $70,451 | $20,323 | ▼ $50,128 |
| Prepaid Expenses and Deferred Charges | $11,637 | $7,422 | ▼ $4,215 |
| Total Assets | $795,404 | $721,258 | ▼ $74,146 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $65,355 | $25,986 | ▼ $39,369 |
| Other Liabilities | $19,001 | $13,895 | ▼ $5,106 |
| Total Liabilities | $84,356 | $39,881 | ▼ $44,475 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $600,831 | $594,507 | ▼ $6,324 |
| Temporarily Rstr Net Assets | $110,217 | $86,870 | ▼ $23,347 |
| Total Net Assets Fund Balance | $711,048 | $681,377 | ▼ $29,671 |
| Total Liabilities and Net Assets / Fund Balance | $795,404 | $721,258 | ▼ $74,146 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $65,235 | $136,452 | $201,687 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Gregory P Koukl | President/CEO | FT | $48,046 | $90,501 | $138,547 |
| Melinda L Penner | Secretary/Executive Director | FT | $108,895 | $13,909 | $122,804 |
| Name | Title |
|---|---|
| Brad Parton | Director |
| Craig Hazen | Director |
| Martin Caveza | Director |
| Rich Moselle | Director |
| Steve Carmichael | Director |
| William Bradford | Director |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $970,529 |
| Other Expenses | $650,021 |
| Total Fundraising Expense | $86,297 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $511,713 | $43,838 | $21,845 | $577,396 |
| Current Officers, Directors, Trustees, and Key Employees | $186,095 | $56,049 | $19,207 | $261,351 |
| Fees for Services Other | $54,906 | $12,602 | $15,158 | $82,666 |
| Information Technology | $75,882 | $2,614 | $1,364 | $79,860 |
| Other Employee Benefits | $58,196 | $7,748 | $2,354 | $68,298 |
| Travel | $58,976 | $1,733 | $157 | $60,866 |
| Depreciation Depletion | $55,935 | $2,836 | $1,549 | $60,320 |
| Office Expenses | $34,095 | $8,970 | $2,054 | $45,119 |
| Payroll Taxes | $31,826 | $7,628 | $2,127 | $41,581 |
| Occupancy | $32,875 | $4,753 | $1,980 | $39,608 |
| Other Expenses | $51,206 | $33,053 | $2,453 | $33,053 |
| Pension Plan Contributions | $19,524 | $1,582 | $797 | $21,903 |
| Fees for Services Accounting | - | $19,195 | - | $19,195 |
| All Other Expenses | $4,966 | $438 | $2,764 | $8,168 |
| Insurance | $3,870 | $2,846 | $215 | $6,931 |
| Fees for Services Legal | - | $5,850 | - | $5,850 |
| Conferences and Meetings | $3,228 | $263 | $173 | $3,664 |
| Advertising | - | $2,000 | - | $2,000 |
| Interest | $152 | $1,810 | $9 | $1,971 |
| Total Functional Expenses | $131,992 | $0 | $11,909 | $143,901 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Capital Lease | $13,895 |
“Business relationship between Craig Hazen, Board Member and Greg Koukl, Board Member.”
“The Organization's top financial official reviews the Form 990 prior to its filing with the IRS. A copy of the final Form 990 is also provided to the voting members of the Organization's governing body prior to its filing with the IRS.”
“The Organization inquires regularly with officers, directors or trustees, and key employees who have changed their status that would constitute a conflict of interest. Officers, directors or trustees, and key employees are required to notify Stand to Reason in writing if they have a potential conflict of interest. They are also cognizant in the decision making process when engaging in any new activity of avoiding conflicts of interest.”
“The Organization has adopted an executive compensation setting policy applicable to its key leaders, including the Organization's CEO and CFO. Under the policy, the Board of Directors annually reviews and approves the compensation levels of all individuals subject to the policy. An independent consultant and salary survey is used to benchmark compensation amounts paid for comparable positions in comparable organizations. These procedures are followed to ensure that compensation arrangements for the Organization's key leaders are reasonable and appropriate.”
“The Organization's Articles of Incorporation are publicly available upon request. The Organization provides copies of its bylaws and its conflict of interest policy to those responsible for complying with them.”
“The amount listed in column (F), other compensation, for Gregory Koukl includes $72,091 of ministerial housing allowance under Section 107 of the Internal Revenue Code.”
“Technology: Program service expenses 17,100. Management and general expenses 0. Fundraising expenses 900. Total expenses 18,000. Pursuant: Program service expenses 37,806. Management and general expenses 12,602. Fundraising expenses 14,258. Total expenses 64,666.”
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 | 65355 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 25986 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | Stand to Reason trains Christians to think more clearly about their faith and to make an even-handed, incisive, yet gracious defense for classical Christianity and classical Christian values in the public square. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 2000 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 2000 |
| IRS990/AllOtherContributionsAmt | 0 | 1484215 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 2764 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 438 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 4966 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 8168 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | Melinda Penner co Stand to Reason |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5625957333 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1438 E 33rd Street |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Signal Hill |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 90755 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 265641 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 352332 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 19207 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 56049 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 186095 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 261351 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConferencesMeetingsGrp/FundraisingAmt | 0 | 173 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 263 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 3228 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 3664 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CostOfGoodsSoldAmt | 0 | 133454 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1484215 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 346 |
| IRS990/CYOtherExpensesAmt | 0 | 650021 |
| IRS990/CYOtherRevenueAmt | 0 | 106318 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -29671 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 970529 |
| IRS990/CYTotalExpensesAmt | 0 | 1620550 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 86297 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1590879 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/FundraisingAmt | 0 | 1549 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 2836 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 55935 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 60320 |
| IRS990/Desc | 0 | Stand to Reason hosted the third reTHINK student conference with 1,000 students, youth leaders, and parents. Two motion graphic videos were created on important topics challenging Christians. Stand to Reason published the Ambassador's Guide to the Voice of God.Stand to Reason develops religious educational materials. Stand to Reason has a newly-designed website that improved use of the site in a number of ways. Over 1,539,000 training pieces were mailed or emailed. There were 981,284 webpage visits, and more than 322,000 podcasts were downloaded. Stand to Reason's app was downloaded 121,982 times. There were 21,661 CDs, MP3s, DVDs, books, and PDF's distributed. There were 52 radio broadcasts on 123 stations and 325 teaching events by Stand to Reason speakers. Stand To Reason bagan a weekly TV broadcast on NRB network. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 16 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 1318170 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 19195 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 19195 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 5850 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 5850 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 15158 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 12602 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 54906 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 82666 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 40.00 |
| 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/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 90501 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 13909 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Gregory P Koukl |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Craig Hazen |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Brad Parton |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Steve Carmichael |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Rich Moselle |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | William Bradford |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Martin Caveza |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Melinda L Penner |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 48046 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 108895 |
| 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/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | President/CEO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Secretary/Executive Director |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1994 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1724333 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 209542 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/FundraisingAmt | 0 | 1364 |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 2614 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 75882 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 79860 |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 215 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 2846 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 3870 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 6931 |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 80189 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 51853 |
| IRS990/InterestGrp/FundraisingAmt | 0 | 9 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 1810 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 152 |
| IRS990/InterestGrp/TotalAmt | 0 | 1971 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 50757 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 39234 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 346 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 346 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 70451 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 20323 |
| IRS990/IRPDocumentCnt | 0 | 7 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/JointCostsInd | 0 | X |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 136452 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 82910 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 65235 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 201687 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| 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 | Stand to Reason's vision is to provide the training to build a new generation of confident, courageous, yet winsome and attractive ambassadors for Christ capable of restoring credibility to the Christian world view. Stand to Reason has a strategy to change the world God gives us access to. Our plan has five parts (broadcast, publications, internet, self-directed training curricula,and public speaking and seminars), and we are working our plan very intentionally. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 711048 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 681377 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 76088 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 76088 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 1980 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 4753 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 32875 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 39608 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 2054 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 8970 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 34095 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 45119 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 2354 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 7748 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 58196 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 68298 |
| IRS990/OtherExpensesGrp/Desc | 0 | Printing |
| IRS990/OtherExpensesGrp/Desc | 1 | Postage and Shipping |
| IRS990/OtherExpensesGrp/Desc | 2 | Radio |
| IRS990/OtherExpensesGrp/Desc | 3 | Selling expenses |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 7113 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 4978 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 2 | 2453 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 167 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 108 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 33053 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 83112 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 51613 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 51206 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 90392 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 56699 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 53659 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 33053 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 19001 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 13895 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Reimbursements |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 30230 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 30230 |
| IRS990/OtherRevenueTotalAmt | 0 | 30230 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 21845 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 43838 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 511713 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 577396 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 2127 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 7628 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 31826 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 41581 |
| IRS990/PensionPlanContributionsGrp/FundraisingAmt | 0 | 797 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 1582 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 19524 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 21903 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 11637 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 7422 |
| IRS990/PrincipalOfficerNm | 0 | Melinda Penner |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 1644957 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 515 |
| IRS990/PYOtherExpensesAmt | 0 | 689695 |
| IRS990/PYOtherRevenueAmt | 0 | 115284 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 169913 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 901148 |
| IRS990/PYTotalExpensesAmt | 0 | 1590843 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1760756 |
| IRS990/QuidProQuoContributionsInd | 0 | 1 |
| IRS990/QuidProQuoContriDisclInd | 0 | 1 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -29671 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 233819 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 184859 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 1484215 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1644957 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1337814 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1245980 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1187118 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 6900084 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 346 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 475 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 276 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1004 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 503 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 2604 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 1078092 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.98690 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.98460 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 6812473 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 87611 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 1484215 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1644957 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1337814 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1245980 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1187118 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 6900084 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 6902688 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 65235 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 136452 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 201687 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 13895 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Capital Lease |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 65235 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 13895 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Business relationship between Craig Hazen, Board Member and Greg Koukl, Board Member. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The Organization's top financial official reviews the Form 990 prior to its filing with the IRS. A copy of the final Form 990 is also provided to the voting members of the Organization's governing body prior to its filing with the IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The Organization inquires regularly with officers, directors or trustees, and key employees who have changed their status that would constitute a conflict of interest. Officers, directors or trustees, and key employees are required to notify Stand to Reason in writing if they have a potential conflict of interest. They are also cognizant in the decision making process when engaging in any new activity of avoiding conflicts of interest. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The Organization has adopted an executive compensation setting policy applicable to its key leaders, including the Organization's CEO and CFO. Under the policy, the Board of Directors annually reviews and approves the compensation levels of all individuals subject to the policy. An independent consultant and salary survey is used to benchmark compensation amounts paid for comparable positions in comparable organizations. These procedures are followed to ensure that compensation arrangements for the Organization's key leaders are reasonable and appropriate. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The Organization's Articles of Incorporation are publicly available upon request. The Organization provides copies of its bylaws and its conflict of interest policy to those responsible for complying with them. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | The amount listed in column (F), other compensation, for Gregory Koukl includes $72,091 of ministerial housing allowance under Section 107 of the Internal Revenue Code. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Technology: Program service expenses 17,100. Management and general expenses 0. Fundraising expenses 900. Total expenses 18,000. Pursuant: Program service expenses 37,806. Management and general expenses 12,602. Fundraising expenses 14,258. Total expenses 64,666. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, line 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, line 11 |
| 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 VII |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part IX, line 11g |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt | 0 | 110217 |
| IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt | 0 | 86870 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 795404 |
| IRS990/TotalAssetsEOYAmt | 0 | 721258 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 795404 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 721258 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 1484215 |
| IRS990/TotalEmployeeCnt | 0 | 16 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 86297 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 216083 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1318170 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1620550 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalJointCostsGrp/FundraisingAmt | 0 | 11909 |
| IRS990/TotalJointCostsGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalJointCostsGrp/ProgramServicesAmt | 0 | 131992 |
| IRS990/TotalJointCostsGrp/TotalAmt | 0 | 143901 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 84356 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 39881 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 84356 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 39881 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 711048 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 681377 |
| IRS990/TotalOtherCompensationAmt | 0 | 104410 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1318170 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 156941 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 30576 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 76088 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1590879 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 6 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 795404 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 721258 |
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Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.