Civic Intelligence

Todd Fields Ministries Inc. Worship Circle Ministries Inc. March 2023

990 • Fiscal year 2022 • EIN 58-2572609

Jan 01, 2022 to Dec 31, 2022 • Filed on Oct 25, 2024

15150 Highgrove RoadMilton, GA 30004-6984

(678) 522-0657

Siviq Scores

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

Liabilities / Assets

85th percentile

0.44x

Higher debt load relative to assets than 85% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

53rd percentile

0.03x

Higher debt load relative to revenue than 53% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

23rd percentile

-9.2%

Higher net margin than 23% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

96th percentile

$197,650

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 32.3% of source-year revenue.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

5th percentile

-36%

Faster asset growth than 5% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2022

Revenue Growth

39th percentile

0.2%

Faster revenue growth than 39% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2022

Assets

Down

$41,080

Down $112,928 (-73%) from 2019

Net Assets

Down

$23,184

Down $123,563 (-84%) from 2019

Liabilities

Up

$17,896

Up $10,635 (+146%) from 2019

Revenue

Up

$612,145

Up $3,350 (+0.6%) from 2019

Expenses

Up

$668,761

Up $133,316 (+25%) from 2019

Net Income

Down

-$56,616

Down $129,966 (-177%) from 2019

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2010: $7,784Liabilities 2010: $0Net Assets 2010: $7,7842010Assets 2011: $6,588Liabilities 2011: $0Net Assets 2011: $6,5882011Assets 2012: $6,409Liabilities 2012: $0Net Assets 2012: $6,4092012Assets 2013: $10,564Net Assets 2013: $10,5642013Assets 2014: $19,135Net Assets 2014: $19,1352014Assets 2015: $24,457Liabilities 2015: $02015Assets 2016: $26,689Net Assets 2016: $26,6892016Assets 2017: $58,974Liabilities 2017: $0Net Assets 2017: $58,9742017Assets 2018: $73,397Liabilities 2018: $0Net Assets 2018: $73,3972018Assets 2019: $154,008Liabilities 2019: $7,261Net Assets 2019: $146,7472019Assets 2022: $41,080Liabilities 2022: $17,896Net Assets 2022: $23,1842022Assets 2023: $66,598Liabilities 2023: $19,159Net Assets 2023: $47,4392023Assets 2024: $124,710Liabilities 2024: $11,937Net Assets 2024: $112,7732024

Highlighted filing

2022

Assets$41,080
Liabilities$17,896
Net Assets$23,184

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $66,0002010Expenses 2011: $69,9332011Expenses 2012: $48,3272012Revenue 2013: $50,427Expenses 2013: $46,272Net Income 2013: $4,1552013Revenue 2014: $121,123Expenses 2014: $112,552Net Income 2014: $8,5712014Revenue 2015: $194,357Expenses 2015: $189,035Net Income 2015: $5,3222015Revenue 2016: $179,233Expenses 2016: $177,001Net Income 2016: $2,2322016Revenue 2017: $428,503Expenses 2017: $396,218Net Income 2017: $32,2852017Revenue 2018: $434,224Expenses 2018: $419,801Net Income 2018: $14,4232018Revenue 2019: $608,795Expenses 2019: $535,445Net Income 2019: $73,3502019Revenue 2022: $612,145Expenses 2022: $668,761Net Income 2022: -$56,6162022Revenue 2023: $858,842Expenses 2023: $834,587Net Income 2023: $24,2552023Revenue 2024: $952,346Expenses 2024: $887,012Net Income 2024: $65,3342024

Highlighted filing

2022

Revenue$612,145
Expenses$668,761
Net Income-$56,616
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Oct 25, 2024
Return Version
2022v5.0
Gross Receipts
$612,145
Mission and Program Overview

Mission

The primary purpose of todd fields ministries, inc. Is to lead people into a relationship with jesus christ. This includes music ministry in churches at youth camps, retreats, as well as evangelistic crusades. In addition, cds and tapes will be produced for distribution to churches and other church-related organizations. The goal is to produce one cd related to music ministry every two years. These activities further the exempt purpose because they are functions and extensions of church ministry.

The primary purpose of Worship Circle Ministries, Inc. is to lead people into a relationship with Jesus Christ. This includes music ministry in churches, at youth camps, retreats, as well as evangelistic crusades. In addition, CD's and tapes will be produced for distribution to churches and other church-related organizations. The goal is to produce one new album to music ministry every two years. These activities further the exempt purpose because they are functions and extensions of church ministry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$89,437$41,080▼ $48,357
Receivables From Officers Etc$14,576--
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$104,013$41,080▼ $62,933
Liabilities
Accounts Payable and Accrued Expenses-$17,896-
Total Liabilities$0$17,896▲ $17,896
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$104,013$23,184▼ $80,829
Total Net Assets Fund Balance$104,013$23,184▼ $80,829
Total Liabilities and Net Assets / Fund Balance$104,013$41,080▼ $62,933

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$25,514$25,514
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Todd FieldsPresidentFT$197,650$197,650

Board Members and Trustees

NameTitle
Carrie FieldsVice President
Julie KeeterDirector
Larry GreenDirector
Mark DakerDirector
Rod BrownDirector
Tom EwingDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$257,485
Program Service Revenue
$327,865
Investment Income
$1
Other Revenue
$26,794
All Other Contributions
$257,485
Change in Net Assets
$-56,616
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$471,110
Salaries, Compensation, and Employee Benefits$197,651
Total Fundraising Expense$33,236
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$202,343$23,805$11,902$238,050
Current Officers, Directors, Trustees, and Key Employees$168,003$19,765$9,883$197,651
Office Expenses$41,783$4,919$2,457$49,159
All Other Expenses$16,796$1,977$987$19,760
Occupancy$14,697$1,730$863$17,290
Other Expenses$10,787$1,268$635$12,690
Travel$9,581$1,127$564$11,272
Fees for Services Accounting-$3,971-$3,971
Total Functional Expenses$565,072$70,453$33,236$668,761
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

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees$14,576--
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
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 2

Todd Fields and Carrie Fields are married.

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

Organization' s process to review Form 990 - The Organization had an independent accounting firm prepare the Form 990 for 2022.

Form 990, Part VI, Section C, line 19

Documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
Worship Circle Ministries Inc
EIN
58-2572609
Phone
6785220657
Address
15150 Highgrove Road, Milton, GA 30004-6984

Signing Officer

Name
Todd Fields
Title
Executive Director
Phone
6785220657
Signed
2024-10-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Todd Fields
Formed
2000
Legal Domicile
Ga
Voting Board Members
7
Independent Board Members
5
Employees
1
Volunteers
20

Preparer

Firm
Mersereau Lazenby & Rockas LLC
Address
3469 Lawrenceville-Suwanee Rd, Suwanee, GA 30024
Preparer
Lois S Lazenby
Phone
7706146800
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 11G

Outside Contract Services: Program service expenses 11,092. Management and general expenses 1,305. Fundraising expenses 653. Total expenses 13,050. WC Team: Program service expenses 16,193. Management and general expenses 1,905. Fundraising expenses 952. Total expenses 19,050. Coaches: Program service expenses 138,295. Management and general expenses 16,270. Fundraising expenses 8,135. Total expenses 162,700. WC Pastors Team: Program service expenses 36,763. Management and general expenses 4,325. Fundraising expenses 2,162. Total expenses 43,250.

Form 990 - Amended return

As information was being gathered for the preparation of the 2023 Form 990, it came to the attention of management that all activity for 2022 had not been correctly included and reported on the 2022 Form 990. Detailed reconciliations for 2022 were completed and a decision was made to amend the 2022 Form 990.

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IRS990ScheduleA/SubstantialContributorsTotAmt0251653
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0257485
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0224421
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0119674
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0225402
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt038730
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0865712
IRS990ScheduleA/TotalSupportAmt0892507
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/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt025514
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt025514
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0197650
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Todd Fields
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0President
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0197650
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0The independent board of directors set the compensation for the Executive Director based on the responsibilities and roles of the Executive Director.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Todd Fields and Carrie Fields are married.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Organization' s process to review Form 990 - The Organization had an independent accounting firm prepare the Form 990 for 2022.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Documents are made available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Outside Contract Services: Program service expenses 11,092. Management and general expenses 1,305. Fundraising expenses 653. Total expenses 13,050. WC Team: Program service expenses 16,193. Management and general expenses 1,905. Fundraising expenses 952. Total expenses 19,050. Coaches: Program service expenses 138,295. Management and general expenses 16,270. Fundraising expenses 8,135. Total expenses 162,700. WC Pastors Team: Program service expenses 36,763. Management and general expenses 4,325. Fundraising expenses 2,162. Total expenses 43,250.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4As information was being gathered for the preparation of the 2023 Form 990, it came to the attention of management that all activity for 2022 had not been correctly included and reported on the 2022 Form 990. Detailed reconciliations for 2022 were completed and a decision was made to amend the 2022 Form 990.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990 - Amended return
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0104013
IRS990/TotalAssetsEOYAmt041080
IRS990/TotalAssetsGrp/BOYAmt0104013
IRS990/TotalAssetsGrp/EOYAmt041080
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt0257485
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt033236
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt070453
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0565072
IRS990/TotalFunctionalExpensesGrp/TotalAmt0668761
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt017896
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt017896
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0104013
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt023184
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt05532
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt05532
IRS990/TotalProgramServiceExpensesAmt0565072
IRS990/TotalProgramServiceRevenueAmt0327865
IRS990/TotalReportableCompFromOrgAmt0197650
IRS990/TotalRevenueGrp/ExclusionAmt01
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0354659
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0612145
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0104013
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt041080
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt0564
IRS990/TravelGrp/ManagementAndGeneralAmt01127
IRS990/TravelGrp/ProgramServicesAmt09581
IRS990/TravelGrp/TotalAmt011272
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt015150 Highgrove Road
IRS990/USAddress/CityNm0Milton
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd0300046984
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0www.toddfields.com
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Todd Fields
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum06785220657
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-10-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Worship Circle Ministries Inc
ReturnHeader/Filer/BusinessNameControlTxt0WORS

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.25$0.12$1.13$9.52$8.87$0.65
2023Summary only. Only limited summary data is available for this year.$0.67$0.19$0.47$8.59$8.35$0.24
2022Detailed filing. Detailed filing data is available for this year.$0.41$0.18$0.23$6.12$6.69$0.57
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.54$0.07$1.47$6.09$5.35$0.73
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.00$0.73$4.34$4.20$0.14
2017Summary only. Only limited summary data is available for this year.$0.59$0.00$0.59$4.29$3.96$0.32
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.27$0.27$1.79$1.77$0.02
2015Summary only. Only limited summary data is available for this year.$0.24$0.00$1.94$1.89$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.19$0.19$1.21$1.13$0.09
2013Detailed filing. Detailed filing data is available for this year.$0.11$0.11$0.50$0.46$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.06$0.00$0.06$0.48
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.07$0.00$0.07$0.70
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.08$0.00$0.08$0.66