Civic Intelligence

Stand to Reason

990 • Fiscal year 2016 • EIN 33-0604522

Jan 01, 2016 to Dec 31, 2016 • Filed on Oct 31, 2017

Organization Profilewww.str.org
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

41st percentile

0.05x

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

26th percentile

0.02x

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

51st percentile

2.5%

Higher net margin than 51% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

81st percentile

$137,804

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 7.5% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

62nd percentile

4.8%

Faster asset growth than 62% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

63rd percentile

8.7%

Faster revenue growth than 63% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets41st percentile

Assets

Up

$713,038

Up $32,649 (+4.8%) from 2015

Net Assets

Up

$674,577

Up $45,072 (+7.2%) from 2015

Liabilities

Down

$38,461

Down $12,423 (-24%) from 2015

Revenue And Expenses
Liabilities / Revenue26th percentileNet Margin51st percentile

Revenue

Up

$1,831,720

Up $146,174 (+8.7%) from 2015

Expenses

Up

$1,786,648

Up $49,500 (+2.8%) from 2015

Net Income

Up

$45,072

Up $96,674 (+187%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth62nd percentile

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

2016

Assets$713,038
Liabilities$38,461
Net Assets$674,577
Open 2016 Filing

Operations Trend

Revenue Growth63rd percentile

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

2016

Revenue$1,831,720
Expenses$1,786,648
Net Income$45,072
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Oct 31, 2017
Return Version
2016v3.0
Gross Receipts
$1,961,344
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$322,805$423,222▲ $100,417
Savings and Temporary Cash Investments$209,240$181,078▼ $28,162
Inventories for Sale or Use$46,616$53,700▲ $7,084
Land, Buildings, and Equipment, Net$58,638$41,081▼ $17,557
Investments in Publicly Traded Securities$20,337--
Prepaid Expenses and Deferred Charges$8,050$13,492▲ $5,442
Intangible Assets$14,703$465▼ $14,238
Total Assets$680,389$713,038▲ $32,649
Liabilities
Accounts Payable and Accrued Expenses$42,153$33,242▼ $8,911
Other Liabilities$8,731$5,219▼ $3,512
Total Liabilities$50,884$38,461▼ $12,423
Net Assets / Fund Balance
Unrestricted Net Assets$562,595$615,826▲ $53,231
Temporarily Rstr Net Assets$66,910$58,751▼ $8,159
Total Net Assets Fund Balance$629,505$674,577▲ $45,072
Total Liabilities and Net Assets / Fund Balance$680,389$713,038▲ $32,649

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$41,081$123,446$164,527
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Gregory P KouklPresident/CEOFT$28,939$108,865$137,804
Melinda L PennerSecretary/Executive DirectFT$117,415$16,766$134,181

Board Members and Trustees

NameTitle
William BradfordChairman
Craig HazenDirector
Martin CavezaDirector
Rich MoselleDirector
Steve CarmichaelDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$1,752,004
Program Service Revenue
$0
Investment Income
$920
Other Revenue
$78,796
All Other Contributions
$1,752,004
Change in Net Assets
$45,072
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,054,436
Other Expenses$732,212
Total Fundraising Expense$108,542
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$557,397$49,439$23,989$630,825
Current Officers, Directors, Trustees, and Key Employees$191,115$60,562$20,308$271,985
Fees for Services Other$142,567-$24,576$167,143
Other Employee Benefits$70,571$8,916$3,933$83,420
Travel$71,920$146$73$72,139
Occupancy$41,658$6,096$3,048$50,802
Information Technology$46,856$1,721$1,215$49,792
Office Expenses$36,324$7,247$2,294$45,865
Payroll Taxes$36,129$7,539$2,160$45,828
Advertising$37,571-$4,175$41,746
Depreciation Depletion$34,696$3,015$1,650$39,361
Fees for Services Accounting-$23,752-$23,752
Pension Plan Contributions$19,642$1,821$915$22,378
All Other Expenses$9,579-$7,776$17,355
Conferences and Meetings$14,517--$14,517
Other Expenses$13,004$43,773$360$13,364
Insurance$3,870$2,596$215$6,681
Interest$3,742$1,787$274$5,803
Fees for Services Legal-$525-$525
Total Functional Expenses$120,424$0$11,311$131,735
International Activity

International Summary

Offices
0
Employees
1
Spending
$59,408

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$54,808
East Asia and the Pacific - Australia, Brunei, Burma, Cambodia,Program ServicesTravel by speaker for training event00$2,300
Middle East and North Africa - Algeria, Bahrain, Djibouti, Egypt,Program ServicesTravel by speaker for training event00$2,300
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$5,219
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 11B

“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 President and Executive Director. 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 $100,000 of ministerial housing allowance under Section 107 of the Internal Revenue Code.”

Form 990, Part VII, Line 2:

“An additional employee earns $30,300 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
2017-10-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melinda Penner
Formed
1994
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
5
Employees
17
Volunteers
4

Preparer

Firm
Grace S Nicholaou CPA
Address
PO Box 1567, Huntington Beach, CA 92647
Preparer
Grace S Nicholaou
Phone
7148405900
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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/Desc0Stand to Reason (STR) speakers taught at about 386 events in 2016, includng England, New Zeland, and Egypt. STR hosted two student conferences - Orange County, California with over 1,800 attendees, and Dallas, Texas with about 800 attendees. STR had 52 radio broadcasts, about 140 podcast episodes were posted, and over 551,000 podcasts were downloaded. Over 992,000 visits were made to STR's website. Over 1,680,000 training articles were mailed or emailed. Over 21,600 training resources were distributed (CDs, MP3s, DVD, books, and PDFs).
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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. Our mission is to equip (see Schedule O) confident, courageous, clear-thinking, and gracious Christians who can represent Jesus to the world. 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/OtherExpensesGrp/FundraisingAmt14112
IRS990/OtherExpensesGrp/FundraisingAmt2360
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0458
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt181
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt243773
IRS990/OtherExpensesGrp/ProgramServicesAmt085146
IRS990/OtherExpensesGrp/ProgramServicesAmt142328
IRS990/OtherExpensesGrp/ProgramServicesAmt213004
IRS990/OtherExpensesGrp/TotalAmt093073
IRS990/OtherExpensesGrp/TotalAmt146521
IRS990/OtherExpensesGrp/TotalAmt243773
IRS990/OtherExpensesGrp/TotalAmt313364
IRS990/OtherLiabilitiesGrp/BOYAmt08731
IRS990/OtherLiabilitiesGrp/EOYAmt05219
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Reimbursements
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt036799
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt036799
IRS990/OtherRevenueTotalAmt036799
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt023989
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt049439
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0557397
IRS990/OtherSalariesAndWagesGrp/TotalAmt0630825
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt02160
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt07539
IRS990/PayrollTaxesGrp/ProgramServicesAmt036129
IRS990/PayrollTaxesGrp/TotalAmt045828
IRS990/PensionPlanContributionsGrp/FundraisingAmt0915
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01821
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt019642
IRS990/PensionPlanContributionsGrp/TotalAmt022378
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt08050
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt013492
IRS990/PrincipalOfficerNm0Melinda Penner
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01588704
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0-1142
IRS990/PYOtherExpensesAmt0783908
IRS990/PYOtherRevenueAmt097984
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-51602
IRS990/PYSalariesCompEmpBnftPaidAmt0953240
IRS990/PYTotalExpensesAmt01737148
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01685546
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt045072
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0209240
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0181078
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01752004
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01588704
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01484215
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01644957
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01337814
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt07807694
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0920
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0244
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0346
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0475
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0276
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt02261
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01008763
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99100
IRS990ScheduleA/PublicSupportPY170Pct00.98880
IRS990ScheduleA/PublicSupportTotal170Amt07739828
IRS990ScheduleA/SubstantialContributorsTotAmt067866
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01752004
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01588704
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01484215
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01644957
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01337814
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt07807694
IRS990ScheduleA/TotalSupportAmt07809955
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt041081
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0123446
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0164527
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05219
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Capital Lease
IRS990ScheduleD/TotalBookValueLandBuildingsAmt041081
IRS990ScheduleD/TotalLiabilityAmt05219
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt01
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt10
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt20
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt10
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt20
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt054808
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt12300
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt22300
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0North America
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt1East Asia and the Pacific - Australia, Brunei, Burma, Cambodia,
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt2Middle East and North Africa - Algeria, Bahrain, Djibouti, Egypt,
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/SubtotalSpentAmt059408
IRS990ScheduleF/TotalEmployeeCnt01
IRS990ScheduleF/TotalOfficeCnt00
IRS990ScheduleF/TotalSpentAmt059408
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 President and Executive Director. 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 $100,000 of ministerial housing allowance under Section 107 of the Internal Revenue Code.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6An additional employee earns $30,300 of reportable compensation. In addition this employee receives $70,000 of ministerial housing allowance under Section 107 of the Internal Revenue Code.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11b
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:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt066910
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt058751
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0680389
IRS990/TotalAssetsEOYAmt0713038
IRS990/TotalAssetsGrp/BOYAmt0680389
IRS990/TotalAssetsGrp/EOYAmt0713038
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01752004
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0108542
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0219474
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01458632
IRS990/TotalFunctionalExpensesGrp/TotalAmt01786648
IRS990/TotalGrossUBIAmt00
IRS990/TotalJointCostsGrp/FundraisingAmt011311
IRS990/TotalJointCostsGrp/ManagementAndGeneralAmt00
IRS990/TotalJointCostsGrp/ProgramServicesAmt0120424
IRS990/TotalJointCostsGrp/TotalAmt0131735

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$713,038
Liabilities
$38,461
Net assets
$674,577
Revenue
$1,831,720
Expenses
$1,786,648
Net income
$45,072
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.20$0.06$3.14$3.43$3.28$0.15
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.10$0.11$2.99$3.14$2.92$0.23
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.81$0.05$2.76$3.13$2.68$0.44
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.36$0.04$2.32$3.57$2.38$1.19
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.15$0.03$1.13$2.45$2.34$0.11
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.08$0.06$1.02$2.22$2.13$0.09
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.96$0.03$0.93$2.08$1.92$0.16
2016Detailed filing. Detailed filing data is available for this year.$0.71$0.04$0.67$1.83$1.79$0.05
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.68$0.05$0.63$1.69$1.74$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.72$0.04$0.68$1.59$1.62$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.80$0.08$0.71$1.76$1.59$0.17