Civic Intelligence

Stand to Reason

990 • Fiscal year 2020 • EIN 33-0604522

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 17, 2021

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

32nd percentile

0.02x

Higher debt load relative to assets than 32% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

22nd percentile

0.01x

Higher debt load relative to revenue than 22% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

48th percentile

4.5%

Higher net margin than 48% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

86th percentile

$162,929

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 6.7% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

53rd percentile

7.3%

Faster asset growth than 53% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

66th percentile

10%

Faster revenue growth than 66% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,153,695

Up $78,047 (+7.3%) from 2019

Net Assets

Up

$1,128,377

Up $111,044 (+11%) from 2019

Liabilities

Down

$25,318

Down $32,997 (-57%) from 2019

Revenue

Up

$2,447,893

Up $229,026 (+10%) from 2019

Expenses

Up

$2,336,849

Up $206,160 (+9.7%) from 2019

Net Income

Up

$111,044

Up $22,866 (+26%) from 2019

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

2020

Assets$1,153,695
Liabilities$25,318
Net Assets$1,128,377

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

2020

Revenue$2,447,893
Expenses$2,336,849
Net Income$111,044
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 17, 2021
Return Version
2020v4.1
Gross Receipts
$2,538,648
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$647,316$715,373▲ $68,057
Savings and Temporary Cash Investments$319,850$326,494▲ $6,644
Inventories for Sale or Use$65,935$70,663▲ $4,728
Land, Buildings, and Equipment, Net$33,187$34,925▲ $1,738
Prepaid Expenses and Deferred Charges$6,098$6,198▲ $100
Total Assets$1,075,648$1,153,695▲ $78,047
Other Assets Total$3,262$42▼ $3,220
Liabilities
Accounts Payable and Accrued Expenses$58,315$25,318▼ $32,997
Total Liabilities$58,315$25,318▼ $32,997
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$980,916$1,085,531▲ $104,615
Net Assets With Donor Restrictions$36,417$42,846▲ $6,429
Total Net Assets Fund Balance$1,017,333$1,128,377▲ $111,044
Total Liabilities and Net Assets / Fund Balance$1,075,648$1,153,695▲ $78,047

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$29,228$115,411$144,639
Other Land Buildings$5,697$5,854$11,551
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Gregory P KouklPresident/CEOFT$25,989$136,940$162,929
Derek WhiteTreasurerFT$89,704$29,008$118,712
Margaret CrowleyExecutive Director/SecretaFT$112,371$5,312$117,683

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$2,403,111
Program Service Revenue
$0
Investment Income
$6,975
Other Revenue
$37,807
All Other Contributions
$2,403,111
Change in Net Assets
$111,044
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,448,590
Other Expenses$888,259
Total Fundraising Expense$104,626
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$754,127$84,532$24,603$863,262
Current Officers, Directors, Trustees, and Key Employees$272,981$106,429$19,914$399,324
Information Technology$69,628$99,346$3,632$172,606
Fees for Services Other$125,585$9,377$30,446$165,408
Other Employee Benefits$76,757$9,188$1,918$87,863
Payroll Taxes$50,797$13,194$1,979$65,970
Occupancy$46,279$8,570$2,285$57,134
Office Expenses$43,189$11,824$1,148$56,161
Other Expenses$43,983$5,319$2,911$46,894
Pension Plan Contributions$28,311$3,217$643$32,171
Fees for Services Accounting-$27,785-$27,785
Conferences and Meetings$25,389--$25,389
Travel$16,548$1,689$111$18,348
All Other Expenses$15,709-$827$16,536
Depreciation Depletion$11,677$2,162$577$14,416
Fees for Services Legal-$7,000-$7,000
Insurance-$6,694-$6,694
Advertising-$2,937-$2,937
Total Functional Expenses$164,357$0$13,248$177,605
International Activity

International Summary

Offices
0
Employees
1
Spending
$69,155

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$67,804
Middle East and North AfricaProgram ServicesTravel by speaker for training event00$1,351
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
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 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
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

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. 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 $125,000 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
Derek White
Title
Director of Operations
Phone
5625957333
Signed
2021-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Derek White
Formed
1994
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
5
Employees
17
Volunteers
10

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

Pursuant: Program service expenses 56,528. Management and general expenses 0. Fundraising expenses 30,446. Total expenses 86,974. Consultants: Program service expenses 69,057. Management and general expenses 0. Fundraising expenses 0. Total expenses 69,057. Human Resources: Program service expenses 0. Management and general expenses 9,377. Fundraising expenses 0. Total expenses 9,377.

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IRS990/Desc0Stand to Reason speakers taught at over 65 events in 2020, many of which involved multiple sessions over multiple days. STR hosted three student conferences in cities across the country (Dallas, TX, Seattle, WA, and Minneapolis, MN) with over 3,000 total attendees. STR aired 52 radio broadcasts on a dozen affillates across the country, and over a half million podcasts episodes were downloaded from countries around the world. Over two million articles were viewed on STR's website, and our YouTube videos received over a million and a half views. Over 20,000 individual training resources wre distributed (CDs, MP3s, DVDs, 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/Desc0Printing and Design
IRS990/OtherExpensesGrp/Desc1Selling expenses
IRS990/OtherExpensesGrp/Desc2Postage and Shipping
IRS990/OtherExpensesGrp/Desc3Miscellaneous
IRS990/OtherExpensesGrp/FundraisingAmt09794
IRS990/OtherExpensesGrp/FundraisingAmt13838
IRS990/OtherExpensesGrp/FundraisingAmt22911
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt012789
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt167104
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt25319
IRS990/OtherExpensesGrp/ProgramServicesAmt0121843
IRS990/OtherExpensesGrp/ProgramServicesAmt150264
IRS990/OtherExpensesGrp/ProgramServicesAmt243983
IRS990/OtherExpensesGrp/TotalAmt0144426
IRS990/OtherExpensesGrp/TotalAmt167104
IRS990/OtherExpensesGrp/TotalAmt259421
IRS990/OtherExpensesGrp/TotalAmt346894
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Reimbursements
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt023845
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt023845
IRS990/OtherRevenueTotalAmt023845
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt024603
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt084532
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0754127
IRS990/OtherSalariesAndWagesGrp/TotalAmt0863262
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt01979
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt013194
IRS990/PayrollTaxesGrp/ProgramServicesAmt050797
IRS990/PayrollTaxesGrp/TotalAmt065970
IRS990/PensionPlanContributionsGrp/FundraisingAmt0643
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt03217
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt028311
IRS990/PensionPlanContributionsGrp/TotalAmt032171
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt06098
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06198
IRS990/PrincipalOfficerNm0Derek White
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02126345
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt06477
IRS990/PYOtherExpensesAmt0800066
IRS990/PYOtherRevenueAmt086045
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt088178
IRS990/PYSalariesCompEmpBnftPaidAmt01330623
IRS990/PYTotalExpensesAmt02130689
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02218867
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0111044
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0319850
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0326494
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt02403111
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt02126345
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01767428
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01936215
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01752004
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt09985103
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt06975
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt06477
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt04620
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0920
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0920
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt019912
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0775425
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97990
IRS990ScheduleA/PublicSupportPY170Pct00.99320
IRS990ScheduleA/PublicSupportTotal170Amt09804103
IRS990ScheduleA/SubstantialContributorsTotAmt0181000
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02403111
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt02126345
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01767428
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01936215
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01752004
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt09985103
IRS990ScheduleA/TotalSupportAmt010005015
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt029228
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0115411
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0144639
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt05697
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt05854
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt011551
IRS990ScheduleD/TotalBookValueLandBuildingsAmt034925
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt01
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt10
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt10
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt067804
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt11351
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0North America
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt1Middle 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/TypeOfActivitiesConductedTxt0Program Services
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt1Program Services
IRS990ScheduleF/BoycottCountriesInd00
IRS990ScheduleF/ContinuationSpentAmt00
IRS990ScheduleF/ContinuationTotalEmployeeCnt00
IRS990ScheduleF/ContinuationTotalOfficeCnt00
IRS990ScheduleF/ForeignCorpOwnershipInd00
IRS990ScheduleF/ForeignPartnershipInd00
IRS990ScheduleF/InterestInForeignTrustInd00
IRS990ScheduleF/PassiveForeignInvestmestCoInd00
IRS990ScheduleF/SubtotalEmployeesCnt01
IRS990ScheduleF/SubtotalOfficesCnt00
IRS990ScheduleF/SubtotalSpentAmt069155
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0Part III Accounting Method:
IRS990ScheduleF/TotalEmployeeCnt01
IRS990ScheduleF/TotalOfficeCnt00
IRS990ScheduleF/TotalSpentAmt069155
IRS990ScheduleF/TransferToForeignCorpInd00
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/HousingAllowanceOrResidenceInd0X
IRS990ScheduleJ/IndependentConsultantInd0X
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt025989
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt05730
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt0131210
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Gregory P Koukl
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0President/CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0162929
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SubstantiationRequiredInd01
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenPolicyRefTAndEExpnssInd01
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The 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/ExplanationTxt1The 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/ExplanationTxt2The Organization has adopted an executive compensation setting policy applicable to its key leaders, including the Organization's President. 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/ExplanationTxt3The 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/ExplanationTxt4The amount listed in column (F), other compensation, for Gregory Koukl includes $125,000 of ministerial housing allowance under Section 107 of the Internal Revenue Code.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Pursuant: Program service expenses 56,528. Management and general expenses 0. Fundraising expenses 30,446. Total expenses 86,974. Consultants: Program service expenses 69,057. Management and general expenses 0. Fundraising expenses 0. Total expenses 69,057. Human Resources: Program service expenses 0. Management and general expenses 9,377. Fundraising expenses 0. Total expenses 9,377.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VII
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, line 11g

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