Civic Intelligence

Barnabas International

990 • Fiscal year 2023 • EIN 36-3535053

Jan 01, 2023 to Dec 31, 2023 • Filed on Apr 01, 2024

820 1/2 W Walworth StreetElkhorn, WI 53121

(815) 395-1335

Siviq Scores

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

Liabilities / Assets

47th percentile

0.05x

Higher debt load relative to assets than 47% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

35th percentile

0.03x

Higher debt load relative to revenue than 35% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

38th percentile

-0.7%

Higher net margin than 38% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

54th percentile

$71,170

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 1.7% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

54th percentile

6.1%

Faster asset growth than 54% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

46th percentile

4.7%

Faster revenue growth than 46% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$2,394,649

Up $136,787 (+6.1%) from 2022

Net Assets

Up

$2,269,695

Up $150,994 (+7.1%) from 2022

Liabilities

Down

$124,954

Down $14,207 (-10%) from 2022

Revenue

Up

$4,142,450

Up $185,286 (+4.7%) from 2022

Expenses

Up

$4,171,637

Up $365,259 (+9.6%) from 2022

Net Income

Down

-$29,187

Down $179,973 (-119%) from 2022

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2010: $495,155Liabilities 2010: $76,929Net Assets 2010: $418,2262010Assets 2011: $630,370Liabilities 2011: $61,955Net Assets 2011: $568,4152011Assets 2012: $746,300Liabilities 2012: $35,131Net Assets 2012: $711,1692012Assets 2013: $946,001Liabilities 2013: $40,917Net Assets 2013: $905,0842013Assets 2014: $896,274Liabilities 2014: $42,773Net Assets 2014: $853,5012014Assets 2015: $914,003Liabilities 2015: $38,768Net Assets 2015: $875,2352015Assets 2016: $1,086,424Liabilities 2016: $74,518Net Assets 2016: $1,011,9062016Assets 2017: $1,145,590Liabilities 2017: $134,568Net Assets 2017: $1,011,0222017Assets 2018: $1,271,707Liabilities 2018: $131,278Net Assets 2018: $1,140,4292018Assets 2019: $1,281,813Liabilities 2019: $154,540Net Assets 2019: $1,127,2732019Assets 2020: $2,032,879Liabilities 2020: $49,786Net Assets 2020: $1,983,0932020Assets 2021: $2,407,026Liabilities 2021: $92,240Net Assets 2021: $2,314,7862021Assets 2022: $2,257,862Liabilities 2022: $139,161Net Assets 2022: $2,118,7012022Assets 2023: $2,394,649Liabilities 2023: $124,954Net Assets 2023: $2,269,6952023Assets 2024: $2,581,393Liabilities 2024: $138,975Net Assets 2024: $2,442,4182024

Highlighted filing

2023

Assets$2,394,649
Liabilities$124,954
Net Assets$2,269,695

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $2,260,0872010Expenses 2011: $2,312,7252011Expenses 2012: $2,432,8942012Expenses 2013: $2,619,7932013Revenue 2014: $2,652,865Expenses 2014: $2,721,228Net Income 2014: -$68,3632014Revenue 2015: $2,847,199Expenses 2015: $2,822,657Net Income 2015: $24,5422015Revenue 2016: $3,104,485Expenses 2016: $2,958,089Net Income 2016: $146,3962016Revenue 2017: $2,983,682Expenses 2017: $3,019,511Net Income 2017: -$35,8292017Revenue 2018: $3,201,555Expenses 2018: $3,104,303Net Income 2018: $97,2522018Revenue 2019: $3,247,182Expenses 2019: $3,293,341Net Income 2019: -$46,1592019Revenue 2020: $3,341,474Expenses 2020: $2,882,496Net Income 2020: $458,9782020Revenue 2021: $3,476,922Expenses 2021: $3,293,758Net Income 2021: $183,1642021Revenue 2022: $3,957,164Expenses 2022: $3,806,378Net Income 2022: $150,7862022Revenue 2023: $4,142,450Expenses 2023: $4,171,637Net Income 2023: -$29,1872023Revenue 2024: $4,237,768Expenses 2024: $4,243,709Net Income 2024: -$5,9412024

Highlighted filing

2023

Revenue$4,142,450
Expenses$4,171,637
Net Income-$29,187
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Apr 1, 2024
Return Version
2023v5.0
Gross Receipts
$4,163,637
Mission and Program Overview

Mission

Pastoral support of missionaries

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$567,372$586,373▲ $19,001
Cash and Non-Interest-Bearing Accounts$191,860$127,499▼ $64,361
Land, Buildings, and Equipment, Net$2,415$1,338▼ $1,077
Total Assets$2,257,862$2,394,649▲ $136,787
Other Assets Total$1,496,215$1,679,439▲ $183,224
Liabilities
Accounts Payable and Accrued Expenses$86,416$105,669▲ $19,253
Deferred Revenue$52,745$19,285▼ $33,460
Total Liabilities$139,161$124,954▼ $14,207
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,118,701$2,269,695▲ $150,994
Total Net Assets Fund Balance$2,118,701$2,269,695▲ $150,994
Total Liabilities and Net Assets / Fund Balance$2,257,862$2,394,649▲ $136,787

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$556$10,864$11,420
Other Land Buildings$782$5,262$6,044
Other Assets Org$43,497--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$229,854-▲ $36,615$533$263,526
2022$170,020$100,000▲ $37,827-$229,854
2021$117,649$35,581▲ $18,273-$170,020
2020$56,084$50,000▲ $12,458-$117,649
2019$53,241-▲ $2,843-$56,084
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Nicholas TheoharisCOOFT$41,642$29,528$71,170
Perry BradfordPrior Exe DiFT$30,047$27,378$57,425
Josh BeckExecutive DiFT-$51,225$51,225

Board Members and Trustees

NameTitle
Brent BoundsChairman
Donna ColeVice Chairma
Dan ButlerDirector
Danny CrouchDirector
Dave BrownDirector
Maritza HamaanDirector
Jacob SkibbaSecretary
Steve JensenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,908,573
Program Service Revenue
$161,233
Investment Income
$72,644
Other Revenue
$0
All Other Contributions
$3,908,573
Change in Net Assets
$-29,187

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,127,605
Revenue Not Reported on Financial Statements
$14,845
Revenue Not Reported on Form 990
$180,181
Total Revenue per Audited Statements
$4,307,786
Total Revenue per Form 990
$4,142,450
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,664,538
Other Expenses$1,507,099
Total Fundraising Expense$238,434
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,983,737$305,963$190,089$2,479,789
Travel$609,564$20,365-$629,929
Office Expenses$105,137$53,269$48,345$206,751
Current Officers, Directors, Trustees, and Key Employees$161,838$17,982-$179,820
Conferences and Meetings$110,462$54,878-$165,340
Insurance-$25,366-$25,366
Information Technology-$17,590-$17,590
Fees for Service Investment Mgmnt Fees-$14,845-$14,845
Fees for Services Accounting-$13,023-$13,023
Occupancy-$12,000-$12,000
Other Expenses$173,803$9,040-$9,040
All Other Expenses-$8,220-$8,220
Payroll Taxes-$4,929-$4,929
Depreciation Depletion-$1,018-$1,018
Fees for Services Legal-$239-$239
Total Functional Expenses$3,345,781$587,422$238,434$4,171,637

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$4,171,637
Expenses per Audited Statements$4,156,792
Total Expenses per Audited Statements$4,156,792
Expenses Not Reported on Financial Statements$14,845
International Activity

International Summary

Employees
48
Spending
$561,508

International Compliance

Foreign grant records maintained
Yes
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
EuropeProgram ServicesPastoral Support-17$378,602
Russia and Neighboring StatesProgram ServicesPastoral Support-1$59,991
East AsiaProgram ServicesPastoral Support-10$53,004
Middle EastProgram ServicesPastoral Support-6$30,129
Sub Saharan AfricaProgram ServicesPastoral Support-5$18,959
Central America and CaribbeanProgram ServicesPastoral Support-6$9,993
South AsiaProgram ServicesPastoral Support-1$5,381
South AmericaProgram ServicesPastoral Support-1$3,239
North AmericaProgram ServicesPastoral Support-1$2,210
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
Audit committee
No
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, Page 6, Part VI, Line 2

Perry bradford steve jensen exec dir sec/treas son married to daughter

Form 990, Page 6, Part VI, Line 11B

The executive director reviews the 990 and reports to the board prior to filing the 990.

Form 990, Page 6, Part VI, Line 12C

Annual written disclosures of conflicts of interest are filed, discussed at the board level and noted in the board minutes.

Form 990, Page 6, Part VI, Line 15A

Compensation of the executive director is reviewed and approved by the board as part of the budget process and approval is noted in the board minutes.

Form 990, Page 6, Part VI, Line 15B

Compensation of the coo is reviewed and approved by the board as part of the budget process and approval is noted in the board minutes.

Form 990, Page 6, Part VI, Line 19

The organization's governing documents, policies, and audited financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Barnabas International
EIN
36-3535053
Phone
8153951335
Address
820 1/2 W WALWORTH STREET, ELKHORN, WI 53121

Signing Officer

Name
Josh Beck
Title
Executive Director
Phone
8153951335
Signed
2024-04-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Josh Beck
Formed
1986
Legal Domicile
Il
Voting Board Members
9
Independent Board Members
8
Employees
50
Volunteers
13

Preparer

Firm
Siepert & Co Llp
Address
4278 E ROCKTON RD, ROSCOE, IL 61073
Preparer
Mark H Trotter
Phone
8156238818
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The board designated funds are intended to provide an additional source of support for the organization's activities.

Schedule D, Page 3, Part X

The organization follows the authoritative guidance of asc topic 740, income taxes, that requires an uncertain tax position be recognized or derecognized based on a "more-likely-than-not" threshold. The organization does not believe the financial statements include (or reflect) any uncertain tax positions. The organization files informational returns for the united states, illinois and wisconsin. In the normal course of business the organization is subject to examination by taxing authorities. Tax returns remain open for examination by the federal and illinois authorities for three prior years and by the wisconsin authority for four prior years. At december 31, 2023 there are no ongoing income tax audits or unresolved disputes with the various tax authorities the organization currently files or has filed with.

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IRS990/OtherExpensesGrp/Desc1MINISTRY ACCOUNTS
IRS990/OtherExpensesGrp/Desc2BANK FEES
IRS990/OtherExpensesGrp/Desc3DUES & SUBSCRIPTIONS
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt03220271
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01758926
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt014069
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt012470
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IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0599999
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IRS990ScheduleA/PublicSupportPY170Pct00.99420
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt016040198
IRS990ScheduleA/TotalSupportAmt016180412
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IRS990ScheduleD/BoardDesignatedBalanceEOYPct01.00000
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IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0263526
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt036615
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IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0100000
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IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt037827
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt01483
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IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt050000
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IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt012458
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IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt056084
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02843
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt010864
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt011420
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IRS990ScheduleD/InvestmentExpensesNotIncldAmt014845
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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt143497
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RAYMOND JAMES INVESTMENTS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1PREPAID EXPENSES
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt05262
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt06044
IRS990ScheduleD/RevenueNotReportedAmt0180181
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt014845
IRS990ScheduleD/RevenueSubtotalAmt04127605
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE BOARD DESIGNATED FUNDS ARE INTENDED TO PROVIDE AN ADDITIONAL SOURCE OF SUPPORT FOR THE ORGANIZATION'S ACTIVITIES.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION FOLLOWS THE AUTHORITATIVE GUIDANCE OF ASC TOPIC 740, INCOME TAXES, THAT REQUIRES AN UNCERTAIN TAX POSITION BE RECOGNIZED OR DERECOGNIZED BASED ON A "MORE-LIKELY-THAN-NOT" THRESHOLD. THE ORGANIZATION DOES NOT BELIEVE THE FINANCIAL STATEMENTS INCLUDE (OR REFLECT) ANY UNCERTAIN TAX POSITIONS. THE ORGANIZATION FILES INFORMATIONAL RETURNS FOR THE UNITED STATES, ILLINOIS AND WISCONSIN. IN THE NORMAL COURSE OF BUSINESS THE ORGANIZATION IS SUBJECT TO EXAMINATION BY TAXING AUTHORITIES. TAX RETURNS REMAIN OPEN FOR EXAMINATION BY THE FEDERAL AND ILLINOIS AUTHORITIES FOR THREE PRIOR YEARS AND BY THE WISCONSIN AUTHORITY FOR FOUR PRIOR YEARS. AT DECEMBER 31, 2023 THERE ARE NO ONGOING INCOME TAX AUDITS OR UNRESOLVED DISPUTES WITH THE VARIOUS TAX AUTHORITIES THE ORGANIZATION CURRENTLY FILES OR HAS FILED WITH.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt72210
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt830129
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0CENTRAL AMERICA AND CARIBBEAN
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt1EUROPE
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt2RUSSIA AND NEIGHBORING STATES
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt3SOUTH AMERICA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt4SUB SAHARAN AFRICA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt5SOUTH ASIA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt6EAST ASIA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt7NORTH AMERICA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt8MIDDLE EAST
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0PASTORAL SUPPORT
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt1PASTORAL SUPPORT
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt2PASTORAL SUPPORT
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt3PASTORAL SUPPORT
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt4PASTORAL SUPPORT
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt5PASTORAL SUPPORT
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt6PASTORAL SUPPORT
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt7PASTORAL SUPPORT
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt8PASTORAL SUPPORT
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0PROGRAM SERVICES
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt1PROGRAM SERVICES
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt2PROGRAM SERVICES
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt3PROGRAM SERVICES

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.58$0.14$2.44$4.24$4.24$0.01
2023Detailed filing. Detailed filing data is available for this year.$2.39$0.12$2.27$4.14$4.17$0.03
2022Detailed filing. Detailed filing data is available for this year.$2.26$0.14$2.12$3.96$3.81$0.15
2021Detailed filing. Detailed filing data is available for this year.$2.41$0.09$2.31$3.48$3.29$0.18
2020Detailed filing. Detailed filing data is available for this year.$2.03$0.05$1.98$3.34$2.88$0.46
2019Detailed filing. Detailed filing data is available for this year.$1.28$0.15$1.13$3.25$3.29$0.05
2018Detailed filing. Detailed filing data is available for this year.$1.27$0.13$1.14$3.20$3.10$0.10
2017Detailed filing. Detailed filing data is available for this year.$1.15$0.13$1.01$2.98$3.02$0.04
2016Detailed filing. Detailed filing data is available for this year.$1.09$0.07$1.01$3.10$2.96$0.15
2015Detailed filing. Detailed filing data is available for this year.$0.91$0.04$0.88$2.85$2.82$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.90$0.04$0.85$2.65$2.72$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.95$0.04$0.91$2.62
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.75$0.04$0.71$2.43
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.63$0.06$0.57$2.31
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.50$0.08$0.42$2.26
Peer Organizations

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