Civic Intelligence

Practical Shepherding Inc.

990 • Fiscal year 2023 • EIN 46-1070095

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 13, 2024

Organization ProfileWWW.PRACTICALSHEPHERDING.COM
P O Box 21806Louisville, KY 40221

(405) 365-5987

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Up

$353,798

Up $245,253 (+226%) from 2022

Net Assets

Up

$348,967

Up $249,887 (+252%) from 2022

Liabilities

Down

$4,831

Down $4,634 (-49%) from 2022

Revenue And Expenses

Revenue

Up

$766,154

Up $359,164 (+88%) from 2022

Expenses

Up

$516,267

Up $35,750 (+7.4%) from 2022

Net Income

Up

$249,887

Up $323,414 (+440%) from 2022

Historical Trend

Balance Sheet Trend

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

2023

Assets$353,798
Liabilities$4,831
Net Assets$348,967
Open 2023 Filing

Operations Trend

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

2023

Revenue$766,154
Expenses$516,267
Net Income$249,887
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 13, 2024
Return Version
2023v5.1
Gross Receipts
$766,154
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$50,573$315,258▲ $264,685
Cash and Non-Interest-Bearing Accounts$41,913$27,761▼ $14,152
Land, Buildings, and Equipment, Net$16,059$10,779▼ $5,280
Total Assets$108,545$353,798▲ $245,253
Liabilities
Accounts Payable and Accrued Expenses$9,465$4,831▼ $4,634
Total Liabilities$9,465$4,831▼ $4,634
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$99,080$348,967▲ $249,887
Total Net Assets Fund Balance$99,080$348,967▲ $249,887
Total Liabilities and Net Assets / Fund Balance$108,545$353,798▲ $245,253

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$10,779$17,865$28,644
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
James Brian CroftFounder/exec DirectoFT$104,458$17,468$121,926

Board Members and Trustees

NameTitle
James David SavastioPresident
Matthew Spandler-davisonVice President
Al PinoMember
David PageMember
Eric WigginsMember
Jonathan GinnMember
Melissa MartinMember
Sandra CarwileMember
Taj EatonMember
James CarrollSecretary
Jay RoyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$721,546
Program Service Revenue
$1,149
Investment Income
$4,313
Other Revenue
$39,146
All Other Contributions
$721,546
Change in Net Assets
$249,887
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$298,737
Other Expenses$217,530
Total Fundraising Expense$3,582
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$76,085$50,723-$126,808
Current Officers, Directors, Trustees, and Key Employees$73,156$48,770-$121,926
Other Employee Benefits$16,786$11,192-$27,978
Travel$21,653$3,011-$24,664
Occupancy$12,056$12,056-$24,112
Office Expenses-$18,764-$18,764
Payroll Taxes$10,538$7,025-$17,563
Insurance$2,664$10,656-$13,320
Information Technology$2,382$5,558-$7,940
Depreciation Depletion$5,280--$5,280
Pension Plan Contributions$2,676$1,786-$4,462
Fees for Services Accounting-$3,838-$3,838
Other Expenses$2,770-$3,582$2,770
Conferences and Meetings-$119-$119
Total Functional Expenses$339,187$173,498$3,582$516,267
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
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

“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
4053655987
Address
P O BOX 21806, LOUISVILLE, KY 40221

Signing Officer

Name
James Brian Croft
Title
Founder/exec Director
Phone
5025001821
Signed
2024-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Brian Croft
Formed
2012
Legal Domicile
In
Voting Board Members
12
Independent Board Members
11
Employees
8
Volunteers
11

Preparer

Firm
Deming Malone Livesay & Ostroff Psc
Address
301 E ELM STREET, NEW ALBANY, IN 47150
Preparer
R Kenneth Adams
Phone
8129455236
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt05
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt06
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt02
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt04354
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0119946
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt01149
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt01710
IRS990ScheduleA/OtherIncome170Grp/TotalAmt02859
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99600
IRS990ScheduleA/PublicSupportPY170Pct00.99820
IRS990ScheduleA/PublicSupportTotal170Amt01808783
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0721546
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0372156
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0383411
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0212108
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0119562
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01808783
IRS990ScheduleA/TotalSupportAmt01815996
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/BookValueAmt010779
IRS990ScheduleD/EquipmentGrp/DepreciationAmt017865
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt028644
IRS990ScheduleD/TotalBookValueLandBuildingsAmt010779
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/TotalAssetsBOYAmt0108545
IRS990/TotalAssetsEOYAmt0353798
IRS990/TotalAssetsGrp/BOYAmt0108545
IRS990/TotalAssetsGrp/EOYAmt0353798
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0721546
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt03582
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0173498
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0339187
IRS990/TotalFunctionalExpensesGrp/TotalAmt0516267
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt09465
IRS990/TotalLiabilitiesEOYAmt04831
IRS990/TotalLiabilitiesGrp/BOYAmt09465
IRS990/TotalLiabilitiesGrp/EOYAmt04831
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt099080
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0348967
IRS990/TotalOtherCompensationAmt017468
IRS990/TotalProgramServiceExpensesAmt0339187
IRS990/TotalProgramServiceRevenueAmt01149
IRS990/TotalReportableCompFromOrgAmt0104458
IRS990/TotalRevenueGrp/ExclusionAmt04313
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt040295
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0766154
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt011
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0108545
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0353798
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt03011
IRS990/TravelGrp/ProgramServicesAmt021653
IRS990/TravelGrp/TotalAmt024664
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 21806
IRS990/USAddress/CityNm0LOUISVILLE
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd040221
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0WWW.PRACTICALSHEPHERDING.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES BRIAN CROFT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FOUNDER/EXEC DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05025001821
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PRACTICAL SHEPHERDING INC
ReturnHeader/Filer/BusinessNameControlTxt0PRAC
ReturnHeader/Filer/EIN0461070095

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$353,798
Liabilities
$4,831
Net assets
$348,967
Revenue
$766,154
Expenses
$516,267
Net income
$249,887
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