Civic Intelligence

Truth78

990 • Fiscal year 2018 • EIN 47-3782829

Jul 01, 2017 to Jun 30, 2018 • Filed on May 10, 2019

2401 Pilot Knob Road No 134Mendota Heights, MN 55120

(877) 400-1414

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Up

$338,607

Up $53,420 (+19%) from 2017

Net Assets

Up

$242,421

Up $71,374 (+42%) from 2017

Liabilities

Down

$96,186

Down $17,954 (-16%) from 2017

Revenue And Expenses

Revenue

Up

$815,406

Up $119,940 (+17%) from 2017

Expenses

Up

$744,032

Up $119,188 (+19%) from 2017

Net Income

Up

$71,374

Up $752 (+1.1%) from 2017

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2016: $188,653Liabilities 2016: $88,228Net Assets 2016: $100,4252016Assets 2017: $285,187Liabilities 2017: $114,140Net Assets 2017: $171,0472017Assets 2018: $338,607Liabilities 2018: $96,186Net Assets 2018: $242,4212018Assets 2019: $316,000Liabilities 2019: $94,637Net Assets 2019: $221,3632019Assets 2020: $325,028Liabilities 2020: $89,714Net Assets 2020: $235,3142020Assets 2021: $344,361Liabilities 2021: $151,981Net Assets 2021: $192,3802021Assets 2022: $350,099Liabilities 2022: $113,017Net Assets 2022: $237,0822022Assets 2023: $621,199Liabilities 2023: $464,062Net Assets 2023: $157,1372023Assets 2024: $516,687Liabilities 2024: $505,525Net Assets 2024: $11,1622024Assets 2025: $329,272Liabilities 2025: $274,553Net Assets 2025: $54,7192025

Highlighted filing

2018

Assets$338,607
Liabilities$96,186
Net Assets$242,421

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2016: $730,931Expenses 2016: $697,323Net Income 2016: $33,6082016Revenue 2017: $695,466Expenses 2017: $624,844Net Income 2017: $70,6222017Revenue 2018: $815,406Expenses 2018: $744,032Net Income 2018: $71,3742018Revenue 2019: $825,320Expenses 2019: $846,378Net Income 2019: -$21,0582019Revenue 2020: $1,104,411Expenses 2020: $1,090,460Net Income 2020: $13,9512020Revenue 2021: $1,221,042Expenses 2021: $1,263,976Net Income 2021: -$42,9342021Revenue 2022: $1,514,726Expenses 2022: $1,470,024Net Income 2022: $44,7022022Revenue 2023: $1,180,113Expenses 2023: $1,260,058Net Income 2023: -$79,9452023Revenue 2024: $1,125,498Expenses 2024: $1,271,473Net Income 2024: -$145,9752024Revenue 2025: $1,461,269Expenses 2025: $1,417,712Net Income 2025: $43,5572025

Highlighted filing

2018

Revenue$815,406
Expenses$744,032
Net Income$71,374
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 10, 2019
Return Version
2017v2.3
Gross Receipts
$1,210,235
Mission and Program Overview

Mission

Our mission is to equip the church and home with resources and training that instruct the mind, engage the heart, and nurture the faith of the next generations by proclaiming the whole counsel of god.

Our vision is that the next generations know, honor, and treasure god, setting their hope in christ alone, so that they will live as faithful disciples for the glory of god.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$168,614$211,212▲ $42,598
Land, Buildings, and Equipment, Net$66,560$71,308▲ $4,748
Inventories for Sale or Use$28,567$52,201▲ $23,634
Prepaid Expenses and Deferred Charges$19,388$1,688▼ $17,700
Accounts Receivable-$140-
Total Assets$285,187$338,607▲ $53,420
Other Assets Total$2,058$2,058→ $0
Liabilities
Accounts Payable and Accrued Expenses$114,140$96,186▼ $17,954
Total Liabilities$114,140$96,186▼ $17,954
Net Assets / Fund Balance
Unrestricted Net Assets$171,047$242,421▲ $71,374
Total Net Assets Fund Balance$171,047$242,421▲ $71,374
Total Liabilities and Net Assets / Fund Balance$285,187$338,607▲ $53,420

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$71,308$51,681$122,989
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Brian EatonPresident and SecretaryFT$91,432$32,156$123,588
Terry KurschnerTreasurerPT$23,714-$23,714

Board Members and Trustees

NameTitle
David MichaelChairman of the Board
Deb WattersDirector
Jack DonaldsonDirector
Ron RuddDirector

Highest Paid Contractors

ContractorServicesLocationCompensation
Viatech PublishingPublishing11935 N STEMMONS FWY, Dallas, TX 75234$291,084
Revenue and Support

Revenue Composition

Contributions and Grants
$263,118
Program Service Revenue
$807
Investment Income
$8
Other Revenue
$551,473
All Other Contributions
$263,118
Change in Net Assets
$71,374

Audited Revenue Reconciliation

Revenue per Audited Statements
$815,406
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$394,829
Total Revenue per Audited Statements
$1,210,235
Total Revenue per Form 990
$815,406
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$494,890
Other Expenses$249,142
Total Fundraising Expense$26,402
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$202,366$15,084$3,992$221,442
Current Officers, Directors, Trustees, and Key Employees-$130,318$12,158$142,476
Fees for Services Other$55,570$4,542$4,918$65,030
Advertising$40,989$7,990$4,510$53,489
Other Employee Benefits$32,624$14,400-$47,024
Comp Disqual Persons$39,906--$39,906
Payroll Taxes$11,196$14,250-$25,446
Occupancy$15,132$7,450$698$23,280
Pension Plan Contributions$8,182$10,414-$18,596
Information Technology$13,483$3,331$45$16,859
Fees for Services Accounting-$9,791-$9,791
Office Expenses$4,609$3,001$81$7,691
Insurance$2,092$2,662-$4,754
Conferences and Meetings$4,750--$4,750
Depreciation Depletion-$4,418-$4,418
Fees for Services Legal-$2,293-$2,293
Travel$30$1,276-$1,306
Other Expenses$599$1,224-$599
All Other Expenses-$292-$292
Total Functional Expenses$484,894$232,736$26,402$744,032

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,138,861
Expenses per Audited Statements$744,032
Total Expenses per Form 990$744,032
Expenses Not Reported on Form 990$394,829
Expenses Not Reported on Financial Statements$0
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
David MichaelBoard Member & FounderROYALTIES TO ONE OF THE AUTHORS OF THE CURRICULUM WAS DISTRIBUTED INTO A COMPANY THAT WAS FORMED TO DISTRIBUTE FUNDS FOR CHARITABLE PURPOSES. ONE OF THE OWNERS OF THIS COMPANY IS THE BOARD MEMBER AND FOUNDER OF CHILDREN DESIRING GOD. $42,048 WAS DISTRIBUTED AS ROYALTIES DURING THE YEAR.No$39,906
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
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 8B

The organization did not have any committees with the authority to act on behalf of the governing body.

Form 990, Part VI, Section B, Line 11B

The form 990 is prepared by an independent accounting firm. The organization's management reviews the form 990. The return is then sent to the governing body prior to filing.

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

Board members, paid staff members and volunteers must make known their connections with any person or organization doing business with or carrying out a significant transaction with the organization. This information should be provided in writing as the business arises and annually when requested. Board members who have an actual or potential conflict of interest in a matter or transaction should not participate in discussions or vote on such matters or transaction. Remaining board members will determine if a conflict exists. Staff members who have an actual or potential conflict of interest in a matter or transaction should not be materially involved in decision-making affecting such matter or transaction. All proceedings related to conflicts of interest will be documented in the board meeting minutes or as otherwise appropriate.

Form 990, Part VI, Section B, Line 15

The board has an annual review and makes any compensation changes for the executive director. The process was last done in 2016. The executive director evaluates the performance of staff and determines compensation. The process was last done in 2016.

Form 990, Part VI, Section C, Line 19

The organization makes its financial statements available to the public upon request. The organization does not make its governing documents or conflict of interest policy available to the public.

Filing and Contact Details

Filer

Filer Name
Truth78
EIN
47-3782829
Phone
8774001414
Address
2401 PILOT KNOB ROAD NO 134, MENDOTA HEIGHTS, MN 55120

Signing Officer

Name
Brian Eaton
Title
President and Secretary
Phone
8774001414
Signed
2019-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Eaton
Formed
2015
Legal Domicile
Mn
Voting Board Members
6
Independent Board Members
4
Employees
8
Volunteers
5

Preparer

Firm
Cliftonlarsonallen Llp
Address
220 SOUTH SIXTH STREET SUITE 300, MINNEAPOLIS, MN 55402
Preparer
Chad Lassen
Phone
6123764500
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The organization qualifies as a tax-exempt organization described in section 501(c)(3) and is not a private foundation under section 509(a)(2) of the internal revenue code. As such, it is subject to federal and state income taxes on net unrelated business income. The organization adopted the income tax standard for uncertain tax positions. No liability was recognized by the organization as a result of the standards implementation.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Cost of goods sold 394,829.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Cost of goods sold 394,829.

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IRS990/Desc0TRUTH78 PUBLISHES AND DISTRIBUTES BIBLE-BASED CURRICULA IN ENGLISH AND SPANISH, WITH A SCOPE THAT TEACHES THE NEXT GENERATIONS THE WHOLE COUNSEL OF GOD. OUR CURRICULA SEQUENCE BEGINS WITH INFANTS AND ENDS WITH HIGH SCHOOL STUDENTS. WE ALSO PUBLISH RESOURCES FOR PARENTS TO INSTRUCT THEIR CHILDREN THE WHOLE COUNSEL OF GOD. OUR MINISTRY FOCUS ENSURES THAT NO ONE WHO WANTS TO USE OUR RESOURCES WILL BE HINDERED FROM DOING SO BECAUSE OF LACK OF FINANCES. WE WORK WITH OUR CUSTOMERS TO PROVIDE THE RESOURCES THEY NEED AT A PRICE THEY CAN AFFORD. WE CURRENTLY PARTNER WITH 12 NONPROFIT TEAMS THAT ARE TRANSLATING OUR RESOURCES (37 TRANSLATED, 33 IN PROCESS) INTO OTHER LANGUAGES. WE RECEIVE NO REVENUE FROM ANY TRANSLATED RESOURCES THAT HAVE OR WILL BE PUBLISHED AND DISTRIBUTED. IN THE COMING YEAR, WE WILL BEAR THE COST OF HOSTING AND FREELY DISTRIBUTING TRANSLATED RESOURCES THROUGH OUR OWN WEBSITE.RESULTS- BURMESE, MYANMAR - 6 RESOURCES IN DISTRIBUTION, 6 RESOURCES IN PROCESS- FALAM CHIN, MYANMAR - 6 RESOURCES IN DISTRIBUTION, 6 RESOURCES IN PROCESS- MANIPURI, MANIPURI INDIA - 2 RESOURCES IN DISTRIBUTION, 2 RESOURCES IN PROCESS- PAITE, MANIPURI INDIA - 4 RESOURCES IN DISTRIBUTION, 9 RESOURCES IN PROCESS- NAGA, RONGMEI, INGKHUL, MANIPURI INDIA - PROCESS JUST BEGINNING- HAKA CHIN, JINGPHO, TEDIM CHIN, ZAIWA IN PAITE, MYANMAR - PROCESS JUST BEGINNING- THADOU KUKI - 1 RESOURCE IN DISTRIBUTION, 2 RESOURCES IN PROCESS- CHINESE, CHINA - 1 RESOURCE IN DISTRIBUTION- DUTCH - 7 RESOURCES TRANSLATED, 2 RESOURCES IN PROCESS- KOK BOROK, TRIPURA INDIA - PROCESS JUST BEGINNING- KOREA - 2 RESOURCES TRANSLATED- UKRAINE - 2 RESOURCES TRANSLATED, 3 RESOURCES IN PROCESS - RUSSIA - 2 RESOURCES TRANSLATED, 3 RESOURCES IN PROCESS - INDONESIA - ACTIVE PROJECT- HINDI - 1 RESOURCE TRANSLATED- KANNADA - 1 RESOURCE TRANSLATED- TAMIL - 1 RESOURCE TRANSLATED- TELUGU - 1 RESOURCE TRANSLATED- FRENCH - 1 RESOURCE IN PROCESS
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IRS990/OtherExpensesGrp/TotalAmt3599
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt03992
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt015084
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0202366
IRS990/OtherSalariesAndWagesGrp/TotalAmt0221442
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt014250
IRS990/PayrollTaxesGrp/ProgramServicesAmt011196
IRS990/PayrollTaxesGrp/TotalAmt025446
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt010414
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt08182
IRS990/PensionPlanContributionsGrp/TotalAmt018596
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt019388
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01688
IRS990/PrincipalOfficerNm0BRIAN EATON
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0CONFERENCE REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0807
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0807
IRS990/ProgSrvcAccomActy2Grp/Desc0WE HOST TRAINING EVENTS, AND PRESENT SEMINARS TO EQUIP PARENTS AND CHURCH LEADERS TO MINISTER TO THE NEXT GENERATIONS. ALL SEMINARS AND CONFERENCE SESSIONS ARE RECORDED AND POSTED ON OUR WEBSITE/BLOG FOR FREE DISTRIBUTION. RESULTS75 ONLINE SEMINARS24 ONLINE PLENARY SESSIONS WE ALSO OFFER A FREELY ACCESSIBLE BLOG AND SOCIAL MEDIA FUNCTIONS TO EQUIP AND TRAIN OUR MINISTRY PARTNERS. TRUTH 78 BLOG STATISTICS2018-7,723 PAGE VIEWS PER MONTH2017-5,636 PAGE VIEWS PER MONTH2016-5,451 PAGE VIEWS PER MONTH2015-4,739 PAGE VIEWS PER MONTH
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt027990
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0807
IRS990/ProgSrvcAccomActy3Grp/Desc0WE OFFER A FREE WEBSITE, FIGHTERVERSES.COM, WHICH EQUIPS CHURCHES AND INDIVIDUALS WITH RESOURCES AND A DEVOTIONAL BLOG TO HELP WITH MEMORIZING GOD'S WORD. FIGHTERVERSES BLOG STATISTICS2018-26,207 PAGE VIEWS PER MONTH2017-26,574 PAGE VIEWS PER MONTH2016-30,096 PAGE VIEWS PER MONTH2015-28,279 PAGE VIEWS PER MONTH
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0123193
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt016
IRS990/PYOtherExpensesAmt0161740
IRS990/PYOtherRevenueAmt0571318
IRS990/PYProgramServiceRevenueAmt0939
IRS990/PYRevenuesLessExpensesAmt070622
IRS990/PYSalariesCompEmpBnftPaidAmt0463104
IRS990/PYTotalExpensesAmt0624844
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0695466
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt071374
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0551473
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt026785
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt024460
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt024605
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt075850
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0263118
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0123193
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt081914
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0468225
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt08
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt016
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt026
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt050
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0947109
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01040067
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01173040
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt03160216
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt08
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt016
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt026
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt050
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportTotal509Amt03552591
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt026785
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt024460
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt024605
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt075850
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01210227
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01163260
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01254954
IRS990ScheduleA/Total509Grp/TotalAmt03628441
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01210235
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01163276
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01254980
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03628491
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/ExpensesNotReportedAmt0394829
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0744032
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesIncludedAmt0394829
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt071308
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt051681
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0122989
IRS990ScheduleD/OtherRevenueAmt0394829
IRS990ScheduleD/RevenueNotReportedAmt0394829
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0815406
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION QUALIFIES AS A TAX-EXEMPT ORGANIZATION DESCRIBED IN SECTION 501(C)(3) AND IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(2) OF THE INTERNAL REVENUE CODE. AS SUCH, IT IS SUBJECT TO FEDERAL AND STATE INCOME TAXES ON NET UNRELATED BUSINESS INCOME. THE ORGANIZATION ADOPTED THE INCOME TAX STANDARD FOR UNCERTAIN TAX POSITIONS. NO LIABILITY WAS RECOGNIZED BY THE ORGANIZATION AS A RESULT OF THE STANDARDS IMPLEMENTATION.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1COST OF GOODS SOLD 394,829.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2COST OF GOODS SOLD 394,829.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt071308
IRS990ScheduleD/TotalExpensesPerForm990Amt0744032
IRS990ScheduleD/TotalRevenuePerForm990Amt0815406
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01210235
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01138861
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0DAVID MICHAEL
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0BOARD MEMBER & FOUNDER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt039906
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0ROYALTIES TO ONE OF THE AUTHORS OF THE CURRICULUM WAS DISTRIBUTED INTO A COMPANY THAT WAS FORMED TO DISTRIBUTE FUNDS FOR CHARITABLE PURPOSES. ONE OF THE OWNERS OF THIS COMPANY IS THE BOARD MEMBER AND FOUNDER OF CHILDREN DESIRING GOD. $42,048 WAS DISTRIBUTED AS ROYALTIES DURING THE YEAR.
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DID NOT HAVE ANY COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. THE ORGANIZATION'S MANAGEMENT REVIEWS THE FORM 990. THE RETURN IS THEN SENT TO THE GOVERNING BODY PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEMBERS, PAID STAFF MEMBERS AND VOLUNTEERS MUST MAKE KNOWN THEIR CONNECTIONS WITH ANY PERSON OR ORGANIZATION DOING BUSINESS WITH OR CARRYING OUT A SIGNIFICANT TRANSACTION WITH THE ORGANIZATION. THIS INFORMATION SHOULD BE PROVIDED IN WRITING AS THE BUSINESS ARISES AND ANNUALLY WHEN REQUESTED. BOARD MEMBERS WHO HAVE AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST IN A MATTER OR TRANSACTION SHOULD NOT PARTICIPATE IN DISCUSSIONS OR VOTE ON SUCH MATTERS OR TRANSACTION. REMAINING BOARD MEMBERS WILL DETERMINE IF A CONFLICT EXISTS. STAFF MEMBERS WHO HAVE AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST IN A MATTER OR TRANSACTION SHOULD NOT BE MATERIALLY INVOLVED IN DECISION-MAKING AFFECTING SUCH MATTER OR TRANSACTION. ALL PROCEEDINGS RELATED TO CONFLICTS OF INTEREST WILL BE DOCUMENTED IN THE BOARD MEETING MINUTES OR AS OTHERWISE APPROPRIATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD HAS AN ANNUAL REVIEW AND MAKES ANY COMPENSATION CHANGES FOR THE EXECUTIVE DIRECTOR. THE PROCESS WAS LAST DONE IN 2016. THE EXECUTIVE DIRECTOR EVALUATES THE PERFORMANCE OF STAFF AND DETERMINES COMPENSATION. THE PROCESS WAS LAST DONE IN 2016.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS OR CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0285187
IRS990/TotalAssetsEOYAmt0338607
IRS990/TotalAssetsGrp/BOYAmt0285187
IRS990/TotalAssetsGrp/EOYAmt0338607
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0263118
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt026402
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0232736
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0484894
IRS990/TotalFunctionalExpensesGrp/TotalAmt0744032
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0114140
IRS990/TotalLiabilitiesEOYAmt096186
IRS990/TotalLiabilitiesGrp/BOYAmt0114140
IRS990/TotalLiabilitiesGrp/EOYAmt096186
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0171047
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0242421
IRS990/TotalOtherCompensationAmt032156
IRS990/TotalProgramServiceExpensesAmt0484894
IRS990/TotalProgramServiceRevenueAmt0807
IRS990/TotalReportableCompFromOrgAmt0115146
IRS990/TotalRevenueGrp/ExclusionAmt08
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0552280
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0815406
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0285187
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0338607
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt01276
IRS990/TravelGrp/ProgramServicesAmt030
IRS990/TravelGrp/TotalAmt01306
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0171047

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