Civic Intelligence

Master Plan Ministries Inc.

990 • Fiscal year 2018 • EIN 74-2408656

Jan 01, 2018 to Dec 31, 2018 • Filed on May 13, 2019

PO Box 1082Durango, CO 81302

(970) 259-5768

Siviq Scores

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

Liabilities / Assets

27th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

27th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

61st percentile

8.0%

Higher net margin than 61% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

57th percentile

$28,382

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 3.3% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

61st percentile

5.9%

Faster asset growth than 61% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

17th percentile

-17%

Faster revenue growth than 17% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$772,429

Up $42,948 (+5.9%) from 2017

Net Assets

Up

$772,429

Up $42,948 (+5.9%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue

Down

$860,934

Down $176,438 (-17%) from 2017

Expenses

Down

$791,851

Down $250,144 (-24%) from 2017

Net Income

Up

$69,083

Up $73,706 (+1594%) from 2017

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,460,949Liabilities 2011: $0Net Assets 2011: $1,460,9492011Assets 2012: $540,797Liabilities 2012: $0Net Assets 2012: $540,7972012Assets 2013: $637,499Liabilities 2013: $0Net Assets 2013: $637,4992013Assets 2014: $608,957Liabilities 2014: $1,109Net Assets 2014: $607,8482014Assets 2015: $615,758Liabilities 2015: $0Net Assets 2015: $615,7582015Assets 2016: $693,972Liabilities 2016: $0Net Assets 2016: $693,9722016Assets 2017: $729,481Liabilities 2017: $0Net Assets 2017: $729,4812017Assets 2018: $772,429Liabilities 2018: $0Net Assets 2018: $772,4292018Assets 2019: $812,190Liabilities 2019: $0Net Assets 2019: $812,1902019Assets 2020: $1,023,166Liabilities 2020: $0Net Assets 2020: $1,023,1662020Assets 2021: $3,129,048Liabilities 2021: $0Net Assets 2021: $3,129,0482021Assets 2022: $3,023,426Liabilities 2022: $0Net Assets 2022: $3,023,4262022Assets 2023: $3,310,457Liabilities 2023: $0Net Assets 2023: $3,310,4572023Assets 2024: $3,311,974Liabilities 2024: $8,606Net Assets 2024: $3,303,3682024

Highlighted filing

2018

Assets$772,429
Liabilities$0
Net Assets$772,429

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $676,801Expenses 2011: $513,796Net Income 2011: $163,0052011Revenue 2012: $603,860Expenses 2012: $1,524,012Net Income 2012: -$920,1522012Revenue 2013: $770,980Expenses 2013: $674,278Net Income 2013: $96,7022013Revenue 2014: $861,412Expenses 2014: $891,063Net Income 2014: -$29,6512014Revenue 2015: $859,085Expenses 2015: $851,175Net Income 2015: $7,9102015Revenue 2016: $1,010,635Expenses 2016: $932,421Net Income 2016: $78,2142016Revenue 2017: $1,037,372Expenses 2017: $1,041,995Net Income 2017: -$4,6232017Revenue 2018: $860,934Expenses 2018: $791,851Net Income 2018: $69,0832018Revenue 2019: $671,354Expenses 2019: $692,279Net Income 2019: -$20,9252019Revenue 2020: $788,298Expenses 2020: $615,063Net Income 2020: $173,2352020Revenue 2021: $2,512,681Expenses 2021: $667,505Net Income 2021: $1,845,1762021Revenue 2022: $779,323Expenses 2022: $792,396Net Income 2022: -$13,0732022Revenue 2023: $1,021,414Expenses 2023: $823,171Net Income 2023: $198,2432023Revenue 2024: $681,202Expenses 2024: $773,589Net Income 2024: -$92,3872024

Highlighted filing

2018

Revenue$860,934
Expenses$791,851
Net Income$69,083
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
May 13, 2019
Return Version
2018v3.1
Gross Receipts
$890,877
Mission and Program Overview

Mission

To share the Gospel of Jesus Christ, teach Biblical Christianity (discipleship) and do leadership training with college students. Activities include weekly connect meetings, Bible studies, retreats, counseling and mission projects.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$377,292$356,079▼ $21,213
Savings and Temporary Cash Investments$246,321$247,366▲ $1,045
Cash and Non-Interest-Bearing Accounts$34,907$97,626▲ $62,719
Land, Buildings, and Equipment, Net$696$589▼ $107
Other Notes and Loans Receivable, Net-$503-
Accounts Receivable-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$729,481$772,429▲ $42,948
Other Assets Total$70,265$70,266▲ $1
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$729,481$772,429▲ $42,948
Total Net Assets Fund Balance$729,481$772,429▲ $42,948
Total Liabilities and Net Assets / Fund Balance$729,481$772,429▲ $42,948

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$589$3,861$4,450
Other Assets Org$1--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Russell J AkinsPresident & CEOFT$28,382$28,382

Board Members and Trustees

NameTitle
Gordon HerrickChairman
Georgia GushueDirector
Jim GrizzardDirector
Mark VanderHovenDirector
Melissa TaylorDirector
Tom HurdDirector
Linda AkinsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$775,312
Program Service Revenue
$79,280
Investment Income
$5,967
Other Revenue
$375
All Other Contributions
$775,312
Change in Net Assets
$69,083
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$593,769
Other Expenses$198,082
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$501,339$27,100-$528,439
Travel$45,734$538-$46,272
All Other Expenses$30,926$7,137-$38,063
Payroll Taxes$36,948--$36,948
Current Officers, Directors, Trustees, and Key Employees-$28,382-$28,382
Other Expenses$11,247--$11,247
Occupancy$8,107$1,926-$10,033
Office Expenses-$3,248-$3,248
Conferences and Meetings$2,536$524-$3,060
Insurance$1,956--$1,956
Fees for Services Other-$1,952-$1,952
Fees for Services Accounting-$1,825-$1,825
Advertising-$267-$267
Information Technology$129--$129
Depreciation Depletion$107--$107
Total Functional Expenses$718,952$72,899$0$791,851
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 Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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 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, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

The President/CEO and Secretary are spouses

Form 990, Part VI, Line 11B: Form 990 Review Process

A draft copy of the 990 is emailed to the President/CEO prior to the semi-annual board meeting. The board discusses and approves the draft copy of the 990 at the semi-annual board meeting, prior to filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

All new board members and staff persons are required to read and agree to all of the policies in the board and employee staff manual.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

A copy fo the governing documents, policies and IRS Form 990 will be provided upon written request.

Filing and Contact Details

Filer

Filer Name
Master Plan Ministries
EIN
74-2408656
Phone
9702595768
Address
PO Box 1082, Durango, CO 81302

Signing Officer

Name
Russell J Akins
Title
President & CEO
Signed
2019-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Russell J Akins
Formed
1985
Legal Domicile
Co
Voting Board Members
8
Independent Board Members
6
Employees
25
Volunteers
25

Preparer

Firm
Laura E Hokanson CPA CGMA MSc
Address
60 W Grimes Creek Dr, Bayfield, CO 81122
Preparer
Laura E Hokanson
Phone
9704262256
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IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0503
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt036948
IRS990/PayrollTaxesGrp/TotalAmt036948
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Russell J Akins
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Conferences & Trips
IRS990/ProgramServiceRevenueGrp/Desc1Lodge Rental
IRS990/ProgramServiceRevenueGrp/ExclusionAmt040405
IRS990/ProgramServiceRevenueGrp/ExclusionAmt138875
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt040405
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt138875
IRS990/ProgSrvcAccomActy2Grp/Desc0Lodge Ministry - the Lodge is used to develop the moral and spiritual values of the youth, to promote traditional family values and to expose groups to the gospel of Jesus Christ. Last year 33 groups comprising approximately 900 people benefited from this ministry.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt016446
IRS990/ProgSrvcAccomActy3Grp/Desc0Ranch Ministry - the Three Trails Ranch is just getting started after 10 years of reconstruction to become a Christian retreat center that can sleep up to 130. It's purpose is to promote the moral and spiritual development of youth, traditional family values and to expose groups to the gospel of Jesus Christ. Last year 17 groups comprising approximately 700 people benefited from this ministry.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt010962
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0943952
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt04930
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0291414
IRS990/PYOtherRevenueAmt03
IRS990/PYProgramServiceRevenueAmt088487
IRS990/PYRevenuesLessExpensesAmt0-4623
IRS990/PYSalariesCompEmpBnftPaidAmt0750581
IRS990/PYTotalExpensesAmt01041995
IRS990/PYTotalRevenueAmt01037372
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt069083
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0246321
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0247366
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0775312
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0943952
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0949322
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0813424
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0811372
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04293382
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01045
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0381
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0372
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01002
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0936
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt03736
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0375
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt03
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt030
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0408
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99900
IRS990ScheduleA/PublicSupportPY170Pct00.99920
IRS990ScheduleA/PublicSupportTotal170Amt04293382
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0775312
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0943952
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0949322
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0813424
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0811372
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04293382
IRS990ScheduleA/TotalSupportAmt04297526
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Rounding
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0589
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03861
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt04450
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0589
IRS990ScheduleD/TotalBookValueOtherAssetsAmt070266
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The President/CEO and Secretary are spouses
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A draft copy of the 990 is emailed to the President/CEO prior to the semi-annual board meeting. The board discusses and approves the draft copy of the 990 at the semi-annual board meeting, prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All new board members and staff persons are required to read and agree to all of the policies in the board and employee staff manual.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A copy fo the governing documents, policies and IRS Form 990 will be provided upon written request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0729481
IRS990/TotalAssetsEOYAmt0772429
IRS990/TotalAssetsGrp/BOYAmt0729481
IRS990/TotalAssetsGrp/EOYAmt0772429
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0775312
IRS990/TotalEmployeeCnt025
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt072899
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0718952
IRS990/TotalFunctionalExpensesGrp/TotalAmt0791851
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0729481
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0772429
IRS990/TotalProgramServiceExpensesAmt0718952
IRS990/TotalProgramServiceRevenueAmt079280
IRS990/TotalReportableCompFromOrgAmt028382
IRS990/TotalRevenueGrp/ExclusionAmt084577
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01045
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0860934
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0729481
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0772429
IRS990/TravelGrp/ManagementAndGeneralAmt0538
IRS990/TravelGrp/ProgramServicesAmt045734
IRS990/TravelGrp/TotalAmt046272
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.31$0.01$3.30$0.68$0.77$0.09
2023Detailed filing. Detailed filing data is available for this year.$3.31$0.00$3.31$1.02$0.82$0.20
2022Detailed filing. Detailed filing data is available for this year.$3.02$0.00$3.02$0.78$0.79$0.01
2021Detailed filing. Detailed filing data is available for this year.$3.13$0.00$3.13$2.51$0.67$1.85
2020Detailed filing. Detailed filing data is available for this year.$1.02$0.00$1.02$0.79$0.62$0.17
2019Detailed filing. Detailed filing data is available for this year.$0.81$0.00$0.81$0.67$0.69$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.77$0.00$0.77$0.86$0.79$0.07
2017Detailed filing. Detailed filing data is available for this year.$0.73$0.00$0.73$1.04$1.04$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.69$0.00$0.69$1.01$0.93$0.08
2015Detailed filing. Detailed filing data is available for this year.$0.62$0.00$0.62$0.86$0.85$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.61$0.00$0.61$0.86$0.89$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.64$0.00$0.64$0.77$0.67$0.10
2012Summary only. Only limited summary data is available for this year.$0.54$0.00$0.54$0.60$1.52$0.92
2011Summary only. Only limited summary data is available for this year.$1.46$0.00$1.46$0.68$0.51$0.16