Liabilities / Assets
83rd percentile
Higher debt load relative to assets than 83% of similar nonprofits.
EIN 58-2602044 • 501(c)3 • Zephyr Hills, FL
Profile
Preservation of a Historical Site
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
83rd percentile
Higher debt load relative to assets than 83% of similar nonprofits.
Liabilities / Revenue
95th percentile
Higher debt load relative to revenue than 95% of similar nonprofits.
Net Margin
12th percentile
Higher net margin than 12% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
56th percentile
Faster asset growth than 56% of similar nonprofits.
Revenue Growth
18th percentile
Faster revenue growth than 18% of similar nonprofits.
Assets
Up$277,120
Up $2,320 (+0.8%) from 2023
Liabilities
Up$57,582
Up $34,786 (+153%) from 2023
Net Assets
Down$219,538
Down $32,466 (-13%) from 2023
Revenue
Down$51,508
Down $44,758 (-46%) from 2023
Expenses
Up$83,974
Up $44,984 (+115%) from 2023
Net Income
Down-$32,466
Down $89,742 (-157%) from 2023
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
Preservation of a Historical Site
| Description | Grants | Expenses |
|---|---|---|
| The purpose of this organization is to purchase, restore and preserve a recognized historical site located in Oconto, Wisconsin. | - | $82,180 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Troy Fonder | Chairman | PT | $0 | - | - |
| Mary Frost | Secretary | - | $0 | - | - |
| Beverly Fonder | President | - | $0 | - | - |
“Advertising and Promotion $41”
“Interest $1479”
“Depreciation $15344”
“Insurance $2577”
“Repairs $36312”
“Cleaning & Maint $10048”
“Utilities $8925”
“Property Taxes $3682”
“Supplies $3417”
“Fire & Safety $236”
“Bank Charges $65”
“Licenses & Fees $54”
“Machinery and Equipment - Beginning $21473 Machinery and Equipment - Ending $20036”
“Cut Granite Stone - Beginning $36000 Cut Granite Stone - Ending $36000”
“Loan to DSI - Beginning $0 Loan to DSI - Ending $2200”
“Loan to Trust - Beginning $0 Loan to Trust - Ending $5000”
“Secured Mortgages and Notes Payable - Beginning $22796 Secured Mortgages and Notes Payable - Ending $57582”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Troy Fonder |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8139971053 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO Box 669 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Zephyr Hills |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | FL |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 335390665 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 8819 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 8666 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 3035 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -32466 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1794 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 274800 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 277120 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 51508 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 20 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 208508 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 205218 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 252004 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 219538 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 252004 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 219538 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 8.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Troy Fonder |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Mary Frost |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Beverly Fonder |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Chairman |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Secretary |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | President |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 57473 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 63236 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 82180 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | Preservation of a Historical Site |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 48453 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | The purpose of this organization is to purchase, restore and preserve a recognized historical site located in Oconto, Wisconsin. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 82180 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 22796 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 57582 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 83974 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 82180 |
| IRS990EZ/TotalRevenueAmt | 0 | 51508 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 3035 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 45055 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 219 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 41307 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 3428 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 93044 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 20 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 12 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 17 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1393 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 5 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 1447 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 48453 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 51199 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 44804 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 31824 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 51066 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 227346 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 20 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 12 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 17 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 1393 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 5 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 1447 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00450 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00440 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/Post1975UBTIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99550 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99560 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 320390 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 51488 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 96254 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 45023 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 73131 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 54494 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 320390 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 51508 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 96266 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 45040 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 74524 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 54499 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 321837 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Advertising and Promotion $41 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Interest $1479 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Depreciation $15344 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Insurance $2577 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Repairs $36312 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Cleaning & Maint $10048 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Utilities $8925 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Property Taxes $3682 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Supplies $3417 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Fire & Safety $236 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | Bank Charges $65 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | Licenses & Fees $54 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | Machinery and Equipment - Beginning $21473 Machinery and Equipment - Ending $20036 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | Cut Granite Stone - Beginning $36000 Cut Granite Stone - Ending $36000 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 14 | Loan to DSI - Beginning $0 Loan to DSI - Ending $2200 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 15 | Loan to Trust - Beginning $0 Loan to Trust - Ending $5000 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 16 | Secured Mortgages and Notes Payable - Beginning $22796 Secured Mortgages and Notes Payable - Ending $57582 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Expenses.1001 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1008 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.1009 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.1012 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Expenses.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Other Expenses.5 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Other Expenses.6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Other Expenses.7 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Other Expenses.8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Other Assets.1003 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Other Assets.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 14 | Other Assets.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 15 | Other Assets.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 16 | Total Liabilities.1007 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Troy Fonder |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Chairman |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-08-05 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Perpetual Covenant Foundation Inc |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | PERP |
| ReturnHeader/Filer/EIN | 0 | 582602044 |
| ReturnHeader/Filer/PhoneNum | 0 | 8139971053 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO Box 669 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Zephyr Hills |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | FL |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 33539 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 208208277 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | BRUNETTE TAX & ACCOUNTING LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 808 Bayland Ct |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | GREEN BAY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | WI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 54304 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9205920400 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Jonathan Brunette |
| ReturnHeader/ReturnTs | 0 | 2025-08-05T14:22:41-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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