Civic Intelligence

Stand to Reason

990 • Fiscal year 2015 • EIN 33-0604522

Jan 01, 2015 to Dec 31, 2015 • Filed on Aug 11, 2016

1438 E 33rd StreetSignal Hill, CA 90755-5200

(562) 595-7333

Siviq Scores

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

Liabilities / Assets

45th percentile

0.07x

Higher debt load relative to assets than 45% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

29th percentile

0.03x

Higher debt load relative to revenue than 29% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

31st percentile

-3.1%

Higher net margin than 31% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

82nd percentile

$142,024

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 8.4% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

20th percentile

-5.7%

Faster asset growth than 20% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

56th percentile

6.0%

Faster revenue growth than 56% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Down

$680,389

Down $40,869 (-5.7%) from 2014

Net Assets

Down

$629,505

Down $51,872 (-7.6%) from 2014

Liabilities

Up

$50,884

Up $11,003 (+28%) from 2014

Revenue

Up

$1,685,546

Up $94,667 (+6.0%) from 2014

Expenses

Up

$1,737,148

Up $116,598 (+7.2%) from 2014

Net Income

Down

-$51,602

Down $21,931 (-74%) from 2014

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 2013: $795,404Liabilities 2013: $84,356Net Assets 2013: $711,0482013Assets 2014: $721,258Liabilities 2014: $39,881Net Assets 2014: $681,3772014Assets 2015: $680,389Liabilities 2015: $50,884Net Assets 2015: $629,5052015Assets 2016: $713,038Liabilities 2016: $38,461Net Assets 2016: $674,5772016Assets 2018: $962,378Liabilities 2018: $33,223Net Assets 2018: $929,1552018Assets 2019: $1,075,648Liabilities 2019: $58,315Net Assets 2019: $1,017,3332019Assets 2020: $1,153,695Liabilities 2020: $25,318Net Assets 2020: $1,128,3772020Assets 2021: $2,357,235Liabilities 2021: $39,608Net Assets 2021: $2,317,6272021Assets 2022: $2,808,206Liabilities 2022: $46,265Net Assets 2022: $2,761,9412022Assets 2023: $3,104,371Liabilities 2023: $113,593Net Assets 2023: $2,990,7782023Assets 2024: $3,199,208Liabilities 2024: $57,782Net Assets 2024: $3,141,4262024

Highlighted filing

2015

Assets$680,389
Liabilities$50,884
Net Assets$629,505

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2013: $1,760,756Expenses 2013: $1,590,843Net Income 2013: $169,9132013Revenue 2014: $1,590,879Expenses 2014: $1,620,550Net Income 2014: -$29,6712014Revenue 2015: $1,685,546Expenses 2015: $1,737,148Net Income 2015: -$51,6022015Revenue 2016: $1,831,720Expenses 2016: $1,786,648Net Income 2016: $45,0722016Revenue 2018: $2,080,964Expenses 2018: $1,921,754Net Income 2018: $159,2102018Revenue 2019: $2,218,867Expenses 2019: $2,130,689Net Income 2019: $88,1782019Revenue 2020: $2,447,893Expenses 2020: $2,336,849Net Income 2020: $111,0442020Revenue 2021: $3,566,720Expenses 2021: $2,377,470Net Income 2021: $1,189,2502021Revenue 2022: $3,127,727Expenses 2022: $2,683,413Net Income 2022: $444,3142022Revenue 2023: $3,144,652Expenses 2023: $2,915,815Net Income 2023: $228,8372023Revenue 2024: $3,431,626Expenses 2024: $3,280,978Net Income 2024: $150,6482024

Highlighted filing

2015

Revenue$1,685,546
Expenses$1,737,148
Net Income-$51,602
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Aug 11, 2016
Return Version
2015v2.1
Gross Receipts
$1,808,067
Mission and Program Overview

Mission

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 (see Schedule O) and to make an even-handed, incisive, yet gracious defense for classical Christianity and classical Christian values in the public square.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$352,332$322,805▼ $29,527
Savings and Temporary Cash Investments$184,859$209,240▲ $24,381
Land, Buildings, and Equipment, Net$65,235$58,638▼ $6,597
Inventories for Sale or Use$39,234$46,616▲ $7,382
Investments in Publicly Traded Securities$20,323$20,337▲ $14
Intangible Assets$51,853$14,703▼ $37,150
Prepaid Expenses and Deferred Charges$7,422$8,050▲ $628
Total Assets$721,258$680,389▼ $40,869
Liabilities
Accounts Payable and Accrued Expenses$25,986$42,153▲ $16,167
Other Liabilities$13,895$8,731▼ $5,164
Total Liabilities$39,881$50,884▲ $11,003
Net Assets / Fund Balance
Unrestricted Net Assets$594,507$562,595▼ $31,912
Temporarily Rstr Net Assets$86,870$66,910▼ $19,960
Total Net Assets Fund Balance$681,377$629,505▼ $51,872
Total Liabilities and Net Assets / Fund Balance$721,258$680,389▼ $40,869

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$58,638$98,324$156,962
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Gregory P KouklPresident/CEOFT$30,271$111,753$142,024
Melinda L PennerSecretary/Executive DirectFT$113,843$15,184$129,027

Board Members and Trustees

NameTitle
Rich MoselleChairman
Brad PartonDirector
Craig HazenDirector
Martin CavezaDirector
Steve CarmichaelDirector
William BradfordDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$1,588,704
Program Service Revenue
$0
Investment Income
$-1,142
Other Revenue
$97,984
All Other Contributions
$1,588,704
Change in Net Assets
$-51,602
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$953,240
Other Expenses$783,908
Total Fundraising Expense$95,734
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$488,658$38,840$21,461$548,959
Current Officers, Directors, Trustees, and Key Employees$192,335$58,712$20,004$271,051
Fees for Services Other$117,972$9,132$20,197$147,301
Information Technology$98,882$2,112$1,909$102,903
Other Employee Benefits$59,925$9,607$3,101$72,633
Travel$66,030$987$186$67,203
Depreciation Depletion$56,401$2,872$1,807$61,080
Occupancy$40,396$5,912$2,956$49,264
Office Expenses$30,482$9,049$2,199$41,730
Other Expenses$38,046$41,617$3,465$41,511
Payroll Taxes$30,489$7,308$2,038$39,835
Conferences and Meetings$25,532$281-$25,813
Pension Plan Contributions$18,539$1,413$810$20,762
Fees for Services Accounting-$18,900-$18,900
All Other Expenses$4,437$95$4,041$8,573
Insurance$3,870$2,596$215$6,681
Interest$3,228$2,646$236$6,110
Fees for Services Legal-$5,207-$5,207
Total Functional Expenses$38,046$0$3,465$41,511
International Activity

International Summary

Offices
0
Employees
1
Spending
$33,253

International Compliance

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
North AmericaProgram ServicesWrites for religious educational materials and speaks at events01$28,741
Middle East and North AfricaProgram ServicesTravel by speaker for training event00$2,292
East Asia and the PacificProgram ServicesTravel by speaker for training event00$2,220
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Capital Lease$8,731
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
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 A, line 2

Business relationship between Craig Hazen, Board Member and Greg Koukl, Board Member.

Form 990, Part VI, Section B, line 11

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.

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

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.

Form 990, Part VI, Section B, line 15

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.

Form 990, Part VI, Section C, line 19

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.

Form 990, Part VII

The amount listed in column (F), other compensation, for Gregory Koukl includes $95,417 of ministerial housing allowance under Section 107 of the Internal Revenue Code.

Form 990, Part VII, Line 2:

An additional employee earns $32,600 of reportable compensation. In addition this employee receives $70,000 of ministerial housing allowance under Section 107 of the Internal Revenue Code.

Filing and Contact Details

Filer

Filer Name
Stand to Reason
EIN
33-0604522
Phone
5625957333
Address
1438 E 33rd Street, Signal Hill, CA 90755-5200

Signing Officer

Name
Melinda Penner
Title
Executive Director
Phone
5625957333
Signed
2016-08-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melinda Penner
Formed
1994
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
6
Employees
14
Volunteers
9

Preparer

Firm
Grace S Nicholaou CPA
Address
PO Box 1567, Huntington Beach, CA 92647
Preparer
Grace S Nicholaou
Phone
7148405900
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G, Other Fees:

Technology: Program expense 51,035 Fundraising 2,965 Total expenses 54,000 Pursuant: Program expense 38,196 Management and General expense 9,132 Fundraising 17,232 Total expenses 64,560 Contract Labor: Program Expense 28,741 Total expenses 28,741 Total Other Fees on Form 990, Part IX, Line 11g, Column A 147,301

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IRS990/Desc0Stand to Reason hosted the fourth reTHINK conference with 1,500 attendees,and hosted the first reTHINK conference in Dallas with 800 attendees. Two motion graphic videos were created on important topics challenging Christians. 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 1,630,624 training pieces were mailed or emailed. Nearly 2 million articles were viewed on the website, which included 1,109,527 webpage visits, and 515,820 podcasts. There were 52 radio broadcasts on over 120 stations and 396 teaching events by Stand to Reason speakers. In addition, the speakers held online Twitter and Google Hangout events teaching and interacting with participants.
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IRS990/Form990PartVIISectionAGrp/PersonNm7Melinda L Penner
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IRS990/MissionDesc0Stand 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.
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IRS990/OccupancyGrp/ManagementAndGeneralAmt05912
IRS990/OccupancyGrp/ProgramServicesAmt040396
IRS990/OccupancyGrp/TotalAmt049264
IRS990/OfficeExpensesGrp/FundraisingAmt02199
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt09049
IRS990/OfficeExpensesGrp/ProgramServicesAmt030482
IRS990/OfficeExpensesGrp/TotalAmt041730
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt03101
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt09607
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt059925
IRS990/OtherEmployeeBenefitsGrp/TotalAmt072633
IRS990/OtherExpensesGrp/Desc0Printing
IRS990/OtherExpensesGrp/Desc1Radio
IRS990/OtherExpensesGrp/Desc2Selling expenses
IRS990/OtherExpensesGrp/Desc3Postage and Shipping
IRS990/OtherExpensesGrp/FundraisingAmt08746
IRS990/OtherExpensesGrp/FundraisingAmt12363
IRS990/OtherExpensesGrp/FundraisingAmt23465
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0341
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt141617
IRS990/OtherExpensesGrp/ProgramServicesAmt099309
IRS990/OtherExpensesGrp/ProgramServicesAmt149256
IRS990/OtherExpensesGrp/ProgramServicesAmt238046
IRS990/OtherExpensesGrp/TotalAmt0108396
IRS990/OtherExpensesGrp/TotalAmt151619
IRS990/OtherExpensesGrp/TotalAmt241617
IRS990/OtherExpensesGrp/TotalAmt341511
IRS990/OtherLiabilitiesGrp/BOYAmt013895
IRS990/OtherLiabilitiesGrp/EOYAmt08731
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Reimbursements
IRS990/OtherRevenueMiscGrp/ExclusionAmt029934
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt029934
IRS990/OtherRevenueTotalAmt029934
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt021461
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt038840
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0488658
IRS990/OtherSalariesAndWagesGrp/TotalAmt0548959
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt02038
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt07308
IRS990/PayrollTaxesGrp/ProgramServicesAmt030489
IRS990/PayrollTaxesGrp/TotalAmt039835
IRS990/PensionPlanContributionsGrp/FundraisingAmt0810
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01413
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt018539
IRS990/PensionPlanContributionsGrp/TotalAmt020762
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt07422
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt08050
IRS990/PrincipalOfficerNm0Melinda Penner
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01484215
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0346
IRS990/PYOtherExpensesAmt0650021
IRS990/PYOtherRevenueAmt0106318
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-29671
IRS990/PYSalariesCompEmpBnftPaidAmt0970529
IRS990/PYTotalExpensesAmt01620550
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01590879
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-51602
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0184859
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0209240
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01588704
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01484215
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01644957
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01337814
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01245980
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt07301670
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0244
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0346
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0475
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0276
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01004
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt02345
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01051795
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98880
IRS990ScheduleA/PublicSupportPY170Pct00.98690
IRS990ScheduleA/PublicSupportTotal170Amt07222085
IRS990ScheduleA/SubstantialContributorsTotAmt079585
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01588704
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01484215
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01644957
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01337814
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01245980
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt07301670
IRS990ScheduleA/TotalSupportAmt07304015
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt058638
IRS990ScheduleD/EquipmentGrp/DepreciationAmt098324
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0156962
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt08731
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Capital Lease
IRS990ScheduleD/TotalBookValueLandBuildingsAmt058638
IRS990ScheduleD/TotalLiabilityAmt08731
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt01
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt10
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt20
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt10
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt20
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt028741
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt12220
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt22292
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0North America
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt1East Asia and the Pacific
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt2Middle East and North Africa
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0Writes for religious educational materials and speaks at events
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt1Travel by speaker for training event
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt2Travel by speaker for training event
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0Program Services
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt1Program Services
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt2Program Services
IRS990ScheduleF/BoycottCountriesInd00
IRS990ScheduleF/ContinuationSpentAmt00
IRS990ScheduleF/ContinutationTotalEmployeeCnt00
IRS990ScheduleF/ContinutationTotalOfficeCnt00
IRS990ScheduleF/ForeignCorpOwnershipInd00
IRS990ScheduleF/ForeignPartnershipInd00
IRS990ScheduleF/InterestInForeignTrustInd00
IRS990ScheduleF/PassiveForeignInvestmestCoInd00
IRS990ScheduleF/SubtotalEmployeesCnt01
IRS990ScheduleF/SubtotalOfficesCnt00
IRS990ScheduleF/SubtotalSpentAmt033253
IRS990ScheduleF/TotalEmployeeCnt01
IRS990ScheduleF/TotalOfficeCnt00
IRS990ScheduleF/TotalSpentAmt033253
IRS990ScheduleF/TransferToForeignCorpInd00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Business relationship between Craig Hazen, Board Member and Greg Koukl, Board Member.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The 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/ExplanationTxt2The 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/ExplanationTxt3The 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/ExplanationTxt4The 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/ExplanationTxt5The amount listed in column (F), other compensation, for Gregory Koukl includes $95,417 of ministerial housing allowance under Section 107 of the Internal Revenue Code.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6An additional employee earns $32,600 of reportable compensation. In addition this employee receives $70,000 of ministerial housing allowance under Section 107 of the Internal Revenue Code.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Technology: Program expense 51,035 Fundraising 2,965 Total expenses 54,000 Pursuant: Program expense 38,196 Management and General expense 9,132 Fundraising 17,232 Total expenses 64,560 Contract Labor: Program Expense 28,741 Total expenses 28,741 Total Other Fees on Form 990, Part IX, Line 11g, Column A 147,301
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VII
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VII, Line 2:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 11g, Other Fees:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt086870
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt066910
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0721258
IRS990/TotalAssetsEOYAmt0680389

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