Civic Intelligence

Practical Shepherding Inc.

990 • Fiscal year 2022 • EIN 46-1070095

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 13, 2023

Organization ProfileWWW.PRACTICALSHEPHERDING.COM

View Organization Page

P O Box 21806Louisville, KY 40221

(502) 500-1821

Siviq Scores

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

Liabilities / Assets

79th percentile

0.09x

Higher debt load relative to assets than 79% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

72nd percentile

0.02x

Higher debt load relative to revenue than 72% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

20th percentile

-18%

Higher net margin than 20% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

99th percentile

$127,837

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 31.4% of source-year revenue.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

13th percentile

-37%

Faster asset growth than 13% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

44th percentile

2.8%

Faster revenue growth than 44% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets79th percentile

Assets

Down

$108,545

Down $64,097 (-37%) from 2021

Net Assets

Down

$99,080

Down $73,527 (-43%) from 2021

Liabilities

Up

$9,465

Up $9,430 (+26943%) from 2021

Revenue And Expenses
Liabilities / Revenue72nd percentileNet Margin20th percentile

Revenue

Up

$406,990

Up $10,931 (+2.8%) from 2021

Expenses

Up

$480,517

Up $162,468 (+51%) from 2021

Net Income

Down

-$73,527

Down $151,537 (-194%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth13th percentile

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

$400K$300K$200K$100K$0Assets 2013: $21,558Liabilities 2013: $0Net Assets 2013: $21,5582013Assets 2014: $51,747Liabilities 2014: $0Net Assets 2014: $51,7472014Assets 2015: $21,839Liabilities 2015: $0Net Assets 2015: $21,8392015Assets 2016: $17,685Liabilities 2016: $0Net Assets 2016: $17,6852016Assets 2017: $18,806Liabilities 2017: $0Net Assets 2017: $18,8062017Assets 2018: $23,816Liabilities 2018: $0Net Assets 2018: $23,8162018Assets 2019: $38,862Liabilities 2019: $1,337Net Assets 2019: $37,5252019Assets 2020: $96,303Liabilities 2020: $1,706Net Assets 2020: $94,5972020Assets 2021: $172,642Liabilities 2021: $35Net Assets 2021: $172,6072021Assets 2022: $108,545Liabilities 2022: $9,465Net Assets 2022: $99,0802022Assets 2023: $353,798Liabilities 2023: $4,831Net Assets 2023: $348,9672023Assets 2024: $59,831Liabilities 2024: $6,199Net Assets 2024: $53,6322024

Highlighted filing

2022

Assets$108,545
Liabilities$9,465
Net Assets$99,080
Open 2022 Filing

Operations Trend

Revenue Growth44th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2013: $71,500Expenses 2013: $49,942Net Income 2013: $21,5582013Revenue 2014: $78,080Expenses 2014: $47,892Net Income 2014: $30,1882014Revenue 2015: $58,839Expenses 2015: $88,748Net Income 2015: -$29,9092015Revenue 2016: $55,168Expenses 2016: $59,323Net Income 2016: -$4,1552016Revenue 2017: $50,463Expenses 2017: $49,341Net Income 2017: $1,1222017Revenue 2018: $72,262Expenses 2018: $67,250Net Income 2018: $5,0122018Revenue 2019: $125,252Expenses 2019: $113,245Net Income 2019: $12,0072019Revenue 2020: $218,149Expenses 2020: $161,077Net Income 2020: $57,0722020Revenue 2021: $396,059Expenses 2021: $318,049Net Income 2021: $78,0102021Revenue 2022: $406,990Expenses 2022: $480,517Net Income 2022: -$73,5272022Revenue 2023: $766,154Expenses 2023: $516,267Net Income 2023: $249,8872023Revenue 2024: $719,874Expenses 2024: $1,015,209Net Income 2024: -$295,3352024

Highlighted filing

2022

Revenue$406,990
Expenses$480,517
Net Income-$73,527
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 13, 2023
Return Version
2022v5.0
Gross Receipts
$407,007
Mission and Program Overview

Mission

To train and equip pastors worldwide with practical ministry resources.

To train & equip pastors worldwide with practical ministry resources

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$120,060$50,573▼ $69,487
Cash and Non-Interest-Bearing Accounts$31,188$41,913▲ $10,725
Land, Buildings, and Equipment, Net$21,394$16,059▼ $5,335
Total Assets$172,642$108,545▼ $64,097
Liabilities
Accounts Payable and Accrued Expenses$35$9,465▲ $9,430
Total Liabilities$35$9,465▲ $9,430
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$172,607$99,080▼ $73,527
Total Net Assets Fund Balance$172,607$99,080▼ $73,527
Total Liabilities and Net Assets / Fund Balance$172,642$108,545▼ $64,097

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$16,059$12,585$28,644
Compensation and Service Providers
Top Officer Pay99th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
James Brian CroftFounder/exec DirectoFT$108,063$19,774$127,837

Board Members and Trustees

NameTitle
James David SavastioPresident
Matthew Spandler-davisonVice President
Al PinoMember
Melissa MartinMember
Starla WalkerMember
Taj EatonMember
James CarrollSecretary
Jay RoyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$372,156
Program Service Revenue
$0
Investment Income
$28
Other Revenue
$34,806
All Other Contributions
$372,156
Change in Net Assets
$-73,527
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$298,105
Other Expenses$182,412
Total Fundraising Expense$11,007
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$76,702$51,134-$127,836
Other Salaries and Wages$71,095$47,396-$118,491
Travel$27,137$5,138-$32,275
Other Employee Benefits$17,184$11,456-$28,640
Occupancy$11,305$11,305-$22,610
Payroll Taxes$10,399$6,932-$17,331
Office Expenses-$13,977-$13,977
Insurance$1,623$6,492-$8,115
Information Technology$1,744$4,068-$5,812
Pension Plan Contributions$3,484$2,323-$5,807
Depreciation Depletion$5,335--$5,335
Fees for Services Accounting-$3,363-$3,363
Other Expenses$2,343-$11,007$2,343
Conferences and Meetings-$91-$91
Total Functional Expenses$305,835$163,675$11,007$480,517
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
No
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

“Copy of 990 is given to director of operations and executive director for review before being submitted”

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

“Duty of each member to disclose any conflict of interest. A conflicted person cannot vote, and an investigation begins as to the scope of the conflict. To date we have not had an instance where this has applied, but in the discussion process of an agreement/contract/etc. The executive board would discuss the possibility of any conflict of interest that might exist.”

Form 990, Part VI, Section B, Line 15

“Board votes on all compensation. Factors include experience in the field, value to the ministry, and role occupied”

Form 990, Part VI, Section C, Line 19

“UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Practical Shepherding Inc
EIN
46-1070095
Phone
5025001821
Address
P O BOX 21806, LOUISVILLE, KY 40221

Signing Officer

Name
James Brian Croft
Title
Founder/exec Director
Phone
5025001821
Signed
2023-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Brian Croft
Formed
2012
Legal Domicile
In
Voting Board Members
9
Independent Board Members
8
Employees
8
Volunteers
8

Preparer

Firm
Deming Malone Livesay & Ostroff Psc
Address
301 E ELM STREET, NEW ALBANY, IN 47150
Preparer
R Kenneth Adams
Phone
8129455236
Raw XML Appendix398 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/PublicSupportCY170Pct00.99820
IRS990ScheduleA/PublicSupportPY170Pct00.99690
IRS990ScheduleA/PublicSupportTotal170Amt01144248
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0372156
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0383411
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0212108
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0119562
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt057011
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01144248
IRS990ScheduleA/TotalSupportAmt01146256
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/EquipmentGrp/BookValueAmt016059
IRS990ScheduleD/EquipmentGrp/DepreciationAmt012585
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt028644
IRS990ScheduleD/TotalBookValueLandBuildingsAmt016059
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COPY OF 990 IS GIVEN TO DIRECTOR OF OPERATIONS AND EXECUTIVE DIRECTOR FOR REVIEW BEFORE BEING SUBMITTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DUTY OF EACH MEMBER TO DISCLOSE ANY CONFLICT OF INTEREST. A CONFLICTED PERSON CANNOT VOTE, AND AN INVESTIGATION BEGINS AS TO THE SCOPE OF THE CONFLICT. TO DATE WE HAVE NOT HAD AN INSTANCE WHERE THIS HAS APPLIED, BUT IN THE DISCUSSION PROCESS OF AN AGREEMENT/CONTRACT/ETC. THE EXECUTIVE BOARD WOULD DISCUSS THE POSSIBILITY OF ANY CONFLICT OF INTEREST THAT MIGHT EXIST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD VOTES ON ALL COMPENSATION. FACTORS INCLUDE EXPERIENCE IN THE FIELD, VALUE TO THE MINISTRY, AND ROLE OCCUPIED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST
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
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0KY
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0172642
IRS990/TotalAssetsEOYAmt0108545
IRS990/TotalAssetsGrp/BOYAmt0172642
IRS990/TotalAssetsGrp/EOYAmt0108545
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0372156
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt011007
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0163675
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0305835
IRS990/TotalFunctionalExpensesGrp/TotalAmt0480517
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt035
IRS990/TotalLiabilitiesEOYAmt09465
IRS990/TotalLiabilitiesGrp/BOYAmt035
IRS990/TotalLiabilitiesGrp/EOYAmt09465
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0172607
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt099080
IRS990/TotalOtherCompensationAmt019774
IRS990/TotalProgramServiceExpensesAmt0305835
IRS990/TotalReportableCompFromOrgAmt0108063
IRS990/TotalRevenueGrp/ExclusionAmt028
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt034806
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0406990
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0172642
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0108545
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt05138
IRS990/TravelGrp/ProgramServicesAmt027137
IRS990/TravelGrp/TotalAmt032275
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 21806
IRS990/USAddress/CityNm0LOUISVILLE
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd040221
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.PRACTICALSHEPHERDING.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES BRIAN CROFT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FOUNDER/EXEC DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05025001821
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PRACTICAL SHEPHERDING INC
ReturnHeader/Filer/BusinessNameControlTxt0PRAC
ReturnHeader/Filer/EIN0461070095
ReturnHeader/Filer/PhoneNum05025001821
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 21806
ReturnHeader/Filer/USAddress/CityNm0LOUISVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd040221
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611064249
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DEMING MALONE LIVESAY & OSTROFF PSC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0301 E ELM STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NEW ALBANY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd047150
ReturnHeader/PreparerPersonGrp/PhoneNum08129455236
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0R KENNETH ADAMS
ReturnHeader/ReturnTs02023-11-15T07:58:17-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JAMES
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BRIAN CROFT
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$108,545
Liabilities
$9,465
Net assets
$99,080
Revenue
$406,990
Expenses
$480,517
Net income
-$73,527
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.06$0.01$0.05$0.72$1.02$0.30
2023Detailed filing. Detailed filing data is available for this year.$0.35$0.00$0.35$0.77$0.52$0.25
2022Detailed filing. Detailed filing data is available for this year.$0.11$0.01$0.10$0.41$0.48$0.07
2021Detailed filing. Detailed filing data is available for this year.$0.17$0.00$0.17$0.40$0.32$0.08
2020Detailed filing. Detailed filing data is available for this year.$0.10$0.00$0.09$0.22$0.16$0.06
2019Detailed filing. Detailed filing data is available for this year.$0.04$0.00$0.04$0.13$0.11$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.02$0.00$0.02$0.07$0.07$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.02$0.00$0.02$0.05$0.05$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.02$0.00$0.02$0.06$0.06$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.02$0.00$0.02$0.06$0.09$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.05$0.00$0.05$0.08$0.05$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.02$0.00$0.02$0.07$0.05$0.02