Civic Intelligence

Christian Worship Hour

990 • Fiscal year 2013 • EIN 46-0349721

Jan 01, 2013 to Dec 31, 2013 • Filed on May 05, 2014

1623 SE 6th Avenue57401

(605) 725-2770

Siviq Scores

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

Liabilities / Assets

12th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

15th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

77th percentile

20%

Higher net margin than 77% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2013

Asset Growth

95th percentile

84%

Faster asset growth than 95% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Up

$987,837

Up $451,989 (+84%) from 2012

Net Assets

Up

$987,837

Up $451,989 (+84%) from 2012

Liabilities

Flat

$0

Flat from 2012

Revenue

$2,263,510

No earlier filing loaded for comparison.

Expenses

Up

$1,802,779

Up $209,997 (+13%) from 2012

Net Income

$460,731

No earlier filing loaded for comparison.

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 2011: $426,407Liabilities 2011: $0Net Assets 2011: $426,4072011Assets 2012: $535,848Liabilities 2012: $0Net Assets 2012: $535,8482012Assets 2013: $987,837Liabilities 2013: $0Net Assets 2013: $987,8372013Assets 2014: $1,114,573Liabilities 2014: $0Net Assets 2014: $1,114,5732014Assets 2015: $1,025,969Liabilities 2015: $0Net Assets 2015: $1,025,9692015Assets 2016: $1,879,134Liabilities 2016: $119,733Net Assets 2016: $1,759,4012016Assets 2017: $2,329,360Liabilities 2017: $261,798Net Assets 2017: $2,067,5622017Assets 2018: $2,825,482Liabilities 2018: $204,246Net Assets 2018: $2,621,2362018Assets 2019: $3,173,724Liabilities 2019: $289,156Net Assets 2019: $2,884,5682019Assets 2020: $3,467,393Liabilities 2020: $309,500Net Assets 2020: $3,157,8932020Assets 2021: $3,374,479Liabilities 2021: $169,616Net Assets 2021: $3,204,8632021Assets 2022: $2,570,090Liabilities 2022: $500,908Net Assets 2022: $2,069,1822022Assets 2023: $2,711,237Liabilities 2023: $137,077Net Assets 2023: $2,574,1602023Assets 2024: $3,000,890Liabilities 2024: $201,990Net Assets 2024: $2,798,9002024

Highlighted filing

2013

Assets$987,837
Liabilities$0
Net Assets$987,837

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $1,480,1342011Expenses 2012: $1,592,7822012Revenue 2013: $2,263,510Expenses 2013: $1,802,779Net Income 2013: $460,7312013Revenue 2014: $2,705,899Expenses 2014: $2,566,259Net Income 2014: $139,6402014Revenue 2015: $2,860,402Expenses 2015: $2,937,965Net Income 2015: -$77,5632015Revenue 2016: $3,131,534Expenses 2016: $2,339,747Net Income 2016: $791,7872016Revenue 2017: $3,301,082Expenses 2017: $2,996,390Net Income 2017: $304,6922017Revenue 2018: $3,907,253Expenses 2018: $3,353,579Net Income 2018: $553,6742018Revenue 2019: $4,071,726Expenses 2019: $3,814,333Net Income 2019: $257,3932019Revenue 2020: $4,324,381Expenses 2020: $4,062,951Net Income 2020: $261,4302020Revenue 2021: $4,060,903Expenses 2021: $4,077,838Net Income 2021: -$16,9352021Revenue 2022: $3,234,275Expenses 2022: $4,272,398Net Income 2022: -$1,038,1232022Revenue 2023: $3,393,398Expenses 2023: $3,115,719Net Income 2023: $277,6792023Revenue 2024: $3,251,029Expenses 2024: $3,026,289Net Income 2024: $224,7402024

Highlighted filing

2013

Revenue$2,263,510
Expenses$1,802,779
Net Income$460,731
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 5, 2014
Return Version
2013v3.0
Gross Receipts
$2,380,819
Mission and Program Overview

Mission

The Christian Worship Hour was ordained by God to proclaim the Gospel of the Lord Jesus Christ to the world. The Christian Worship Hour proclaims the Word of God simply and humbly in all its truth and purity, with special concern and compassion for the lost and with hope and encouragement for all believers. The Christian Worship Hour seeks to win the lost to Christ, to minister to the lonely, the elderly, and the shut-ins, and to nurture the saved in their daily walk with the Lord. Our purpose will always be to exalt the Lord Jesus Christ so that all may come to everlasting life through faith in Him, bringing glory to God the Father Almighty. Amen.

The vision of the Christian Worship Hour is to offer a worship service through media broadcast to those who are housebound.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$299,856$760,815▲ $460,959
Investments in Publicly Traded Securities$235,992$227,022▼ $8,970
Total Assets$535,848$987,837▲ $451,989
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$535,848$987,837▲ $451,989
Total Net Assets Fund Balance$535,848$987,837▲ $451,989
Total Liabilities and Net Assets / Fund Balance$535,848$987,837▲ $451,989
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Pastor Harold E SalemSpokesmanFT$34,302$31,012$65,314
Brenda StappTreasurer/Office SecretaryPT$17,030-$17,030
Kent CutlerVice PresidentPT$15,600-$15,600
Mark SielerDirector-$12,501-$12,501

Board Members and Trustees

NameTitle
Hank BowkerPresident
Amy KesslerDirector
Joan Ganje FischerDirector
Marie HovlandDirector
Mike SalemDirector
William EdwardsDirector
Pat KlaboSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Sleight AdvertisingBroadcasting Services-$1,274,724
Revenue and Support

Revenue Composition

Contributions and Grants
$2,263,681
Program Service Revenue
$0
Investment Income
$-171
Other Revenue
$0
All Other Contributions
$2,263,681
Change in Net Assets
$460,731
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,648,953
Salaries, Compensation, and Employee Benefits$153,826
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Office Expenses$111,575$26,689-$138,264
Current Officers, Directors, Trustees, and Key Employees$90,289$20,155-$110,444
Other Salaries and Wages$2,266$32,383-$34,649
Occupancy-$12,400-$12,400
Fees for Services Accounting-$8,903-$8,903
Other Employee Benefits$4,807$3,926-$8,733
Other Expenses$1,476,171$8,315-$8,315
All Other Expenses-$3,282-$3,282
Insurance-$1,618-$1,618
Total Functional Expenses$1,685,108$117,671$0$1,802,779
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
Yes
Audit committee
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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 1

The Executive Committee is comprised of Bill Edwards, Kent Cutler and Hank Bowker as determined by the Board of Directors. The Executive Committee has the authority of the governing board to address specific issues as determined by the Board of Directors.

Form 990, Part VI, Section A, line 2

Pastor Harold Salem and Mike Salem - family relationship

Form 990, Part VI, Section B, line 11

A draft of the 990 will be reviewed by the accountant and members of the Executive Committee prior to filing. There is currently no formal review process for Form 990 by the governing board.

Form 990, Part VI, Section C, line 19

These documents are not made available to the general public.

Filing and Contact Details

Filer

EIN
46-0349721
Phone
6057252770

Signing Officer

Name
Hank Bowker
Title
President
Phone
6057252770
Signed
2014-05-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Pastor Harold Salem
Formed
1978
Legal Domicile
Sd
Voting Board Members
10
Independent Board Members
7
Employees
5
Volunteers
10

Preparer

Preparer
Melissa White CPA
Phone
6052258783
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

The Organization is organized as a South Dakota nonprofit corporation and has been recognized by the Internal Revenue Service (IRS) as exempt from federal income taxes under Internal Revenue Code Section 501(c)(3). The Organization is annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS. In addition, the Organization could be subject to income tax on net income that is derived from business activities that are unrelated to its exempt purpose. The Organization has determined it is not subject to unrelated business income tax and has not filed an Exempt Organization Business Income Tax Return (Form 990T) with the IRS. The Organization believes that it has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. The Organization would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred.

Raw XML Appendix383 raw XML fields

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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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01347081
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01683963
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0780196
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt07764321
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt04463
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt08617
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt014119
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt011114
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0358
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt038671
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99500
IRS990ScheduleA/PublicSupportPY170Pct00.97850
IRS990ScheduleA/PublicSupportTotal170Amt07764321
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02263681
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01689400
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01347081
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01683963
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0780196
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt07764321
IRS990ScheduleA/TotalSupportAmt07802992
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization is organized as a South Dakota nonprofit corporation and has been recognized by the Internal Revenue Service (IRS) as exempt from federal income taxes under Internal Revenue Code Section 501(c)(3). The Organization is annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS. In addition, the Organization could be subject to income tax on net income that is derived from business activities that are unrelated to its exempt purpose. The Organization has determined it is not subject to unrelated business income tax and has not filed an Exempt Organization Business Income Tax Return (Form 990T) with the IRS. The Organization believes that it has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. The Organization would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Executive Committee is comprised of Bill Edwards, Kent Cutler and Hank Bowker as determined by the Board of Directors. The Executive Committee has the authority of the governing board to address specific issues as determined by the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Pastor Harold Salem and Mike Salem - family relationship
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A draft of the 990 will be reviewed by the accountant and members of the Executive Committee prior to filing. There is currently no formal review process for Form 990 by the governing board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3These documents are not made available to the general public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0535848
IRS990/TotalAssetsEOYAmt0987837
IRS990/TotalAssetsGrp/BOYAmt0535848
IRS990/TotalAssetsGrp/EOYAmt0987837
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt02263681
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0117671
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01685108
IRS990/TotalFunctionalExpensesGrp/TotalAmt01802779
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0535848
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0987837
IRS990/TotalOtherCompensationAmt031012
IRS990/TotalProgramServiceExpensesAmt01685108
IRS990/TotalReportableCompFromOrgAmt079433
IRS990/TotalRevenueGrp/ExclusionAmt0-171
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02263510
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0535848
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0987837
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0535848
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0987837
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine101623 SE 6th Avenue
IRS990/USAddress/City0Aberdeen
IRS990/USAddress/State0SD
IRS990/USAddress/ZIPCode057401
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0www.christianworshiphour.com
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Hank Bowker
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum06057252770
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-05-05
ReturnHeader/Filer/BusinessName/BusinessNameLine10Christian Worship Hour
ReturnHeader/Filer/BusinessNameControlTxt0CHRI
ReturnHeader/Filer/EIN0460349721
ReturnHeader/Filer/PhoneNum06057252770
ReturnHeader/Filer/USAddress/AddressLine101623 SE 6th Avenue
ReturnHeader/Filer/USAddress/City0Aberdeen
ReturnHeader/Filer/USAddress/State0SD
ReturnHeader/Filer/USAddress/ZIPCode057401
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0450250958
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10EIDE BAILLY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1024 2ND AVE SW PO BOX 430
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0ABERDEEN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0574020430
ReturnHeader/PreparerPersonGrp/PhoneNum06052258783
ReturnHeader/PreparerPersonGrp/PreparationDt02014-05-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Melissa White CPA
ReturnHeader/ReturnTs02014-05-07T13:10:04-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.00$0.20$2.80$3.25$3.03$0.22
2023Detailed filing. Detailed filing data is available for this year.$2.71$0.14$2.57$3.39$3.12$0.28
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.57$0.50$2.07$3.23$4.27$1.04
2021Summary only. Only limited summary data is available for this year.$3.37$0.17$3.20$4.06$4.08$0.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.47$0.31$3.16$4.32$4.06$0.26
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.17$0.29$2.88$4.07$3.81$0.26
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.83$0.20$2.62$3.91$3.35$0.55
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.33$0.26$2.07$3.30$3.00$0.30
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.88$0.12$1.76$3.13$2.34$0.79
2015Summary only. Only limited summary data is available for this year.$1.03$0.00$1.03$2.86$2.94$0.08
2014Detailed filing. Detailed filing data is available for this year.$1.11$0.00$1.11$2.71$2.57$0.14
2013Detailed filing. Detailed filing data is available for this year.$0.99$0.00$0.99$2.26$1.80$0.46
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.54$0.00$0.54$1.59
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.43$0.00$0.43$1.48