Civic Intelligence

Choice Ministries

990 • Fiscal year 2014 • EIN 74-2439414

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 05, 2015

515 Garson Drive NEAtlanta, GA 30324

(404) 816-0483

Siviq Scores

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

Liabilities / Assets

21st percentile

0.03x

Higher debt load relative to assets than 21% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Liabilities / Revenue

10th percentile

0.02x

Higher debt load relative to revenue than 10% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Net Margin

27th percentile

-2.0%

Higher net margin than 27% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Top Officer Pay

51st percentile

$173,555

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Asset Growth

36th percentile

0.3%

Faster asset growth than 36% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Revenue Growth

65th percentile

9.8%

Faster revenue growth than 65% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Assets

Up

$8,845,789

Up $26,061 (+0.3%) from 2013

Net Assets

Down

$8,553,796

Down $265,932 (-3.0%) from 2013

Liabilities

Up

$291,993

Up $291,993 from 2013

Revenue

Up

$13,082,864

Up $1,170,728 (+9.8%) from 2013

Expenses

Up

$13,348,796

Up $2,552,344 (+24%) from 2013

Net Income

Down

-$265,932

Down $1,381,616 (-124%) from 2013

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0Assets 2010: $4,940,430Liabilities 2010: $0Net Assets 2010: $4,940,4302010Assets 2011: $6,560,128Liabilities 2011: $2,208,333Net Assets 2011: $4,351,7952011Assets 2012: $7,704,044Liabilities 2012: $0Net Assets 2012: $7,704,0442012Assets 2013: $8,819,728Liabilities 2013: $0Net Assets 2013: $8,819,7282013Assets 2014: $8,845,789Liabilities 2014: $291,993Net Assets 2014: $8,553,7962014Assets 2015: $5,518,779Liabilities 2015: $0Net Assets 2015: $5,518,7792015Assets 2016: $5,505,833Liabilities 2016: $8,448Net Assets 2016: $5,497,3852016Assets 2017: $1,572,000Liabilities 2017: $0Net Assets 2017: $1,572,0002017Assets 2018: $50,866Liabilities 2018: $0Net Assets 2018: $50,8662018Assets 2019: $866Liabilities 2019: $0Net Assets 2019: $8662019Assets 2020: $866Liabilities 2020: $0Net Assets 2020: $8662020

Highlighted filing

2014

Assets$8,845,789
Liabilities$291,993
Net Assets$8,553,796

Operations Trend

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

$20M$10M$0-$10MExpenses 2010: $15,958,3222010Expenses 2011: $14,799,9862011Revenue 2012: $18,894,743Expenses 2012: $16,560,633Net Income 2012: $2,334,1102012Revenue 2013: $11,912,136Expenses 2013: $10,796,452Net Income 2013: $1,115,6842013Revenue 2014: $13,082,864Expenses 2014: $13,348,796Net Income 2014: -$265,9322014Revenue 2015: $12,905,043Expenses 2015: $15,940,060Net Income 2015: -$3,035,0172015Revenue 2016: $15,146,604Expenses 2016: $15,167,998Net Income 2016: -$21,3942016Revenue 2017: $11,339,505Expenses 2017: $15,264,890Net Income 2017: -$3,925,3852017Revenue 2018: $1,490,194Expenses 2018: $3,011,328Net Income 2018: -$1,521,1342018Revenue 2019: $0Expenses 2019: $50,000Net Income 2019: -$50,0002019Revenue 2020: $0Expenses 2020: $0Net Income 2020: $02020

Highlighted filing

2014

Revenue$13,082,864
Expenses$13,348,796
Net Income-$265,932
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 5, 2015
Return Version
2014v5.0
Gross Receipts
$13,965,335
Mission and Program Overview

Mission

Christian university campus ministry both inside & outside of the united states. Provides worship, biblical teaching, training & mission opportunities. Provides audio & visual materials to support the ministry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$3,949,599$4,160,000▲ $210,401
Cash and Non-Interest-Bearing Accounts$4,569,887$4,091,179▼ $478,708
Inventories for Sale or Use$268,720$370,608▲ $101,888
Land, Buildings, and Equipment, Net$21,322$222,402▲ $201,080
Total Assets$8,819,728$8,845,789▲ $26,061
Other Assets Total$10,200$1,600▼ $8,600
Liabilities
Other Liabilities$0$291,993▲ $291,993
Total Liabilities$0$291,993▲ $291,993
Net Assets / Fund Balance
Unrestricted Net Assets$7,375,594$7,419,187▲ $43,593
Temporarily Rstr Net Assets$1,444,134$1,134,609▼ $309,525
Total Net Assets Fund Balance$8,819,728$8,553,796▼ $265,932
Total Liabilities and Net Assets / Fund Balance$8,819,728$8,845,789▲ $26,061

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$222,402$219,044$441,446
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Shelley GiglioDirectorPT$117,000$56,555$173,555
Kevin MarksDirector of Passion PublishingFT$153,465-$153,465
Lori MallardCFOPT$92,527$5,514$98,041
Louie GiglioExec. DirectorPT$55,296$32,514$87,810

Board Members and Trustees

NameTitle
Billy BeachemBoard Member
Corky DragoBoard Member
Jerome SmithBoard Member
Marc KohlerBoard Member
Tom MosleyBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$753,404
Program Service Revenue
$11,562,676
Investment Income
$10,655
Other Revenue
$756,129
All Other Contributions
$753,404
Change in Net Assets
$-265,932

Audited Revenue Reconciliation

Revenue per Audited Statements
$13,082,864
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$14,680,902
Total Revenue per Audited Statements
$27,763,766
Total Revenue per Form 990
$13,082,864
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$9,559,410
Grants and Similar Amounts Paid$1,927,955
Salaries, Compensation, and Employee Benefits$1,861,431
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$1,927,955--$1,927,955
Other Salaries and Wages$625,079$156,270-$781,349
Other Employee Benefits$613,129$153,282-$766,411
Current Officers, Directors, Trustees, and Key Employees$180,855$45,214-$226,069
Information Technology$215,348--$215,348
Royalties$102,082--$102,082
Occupancy$81,002$20,250-$101,252
Payroll Taxes$70,082$17,520-$87,602
Travel-$67,964-$67,964
Other Expenses$1,910,281$62,866-$62,866
All Other Expenses-$19,028-$19,028
Depreciation Depletion-$9,068-$9,068
Insurance-$2,800-$2,800
Total Functional Expenses$12,545,603$803,193$0$13,348,796

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$22,960,972
Expenses per Audited Statements$13,348,796
Total Expenses per Form 990$13,348,796
Expenses Not Reported on Form 990$9,612,176
Expenses Not Reported on Financial Statements$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Passion City ChurchAtlanta, GA501(c)(3)Christian Ministry$990,000
Love 146New Haven, CT501(c)(3)Stop Human Trafficking$40,000
Campus Crusade for ChristOrlando, FL501(c)(3)Mission Work$16,000
If GatheringAustin, TX501(c)(3)Christian Ministry for Women$8,000

International Summary

Offices
0
Employees
0
Spending
$872,955

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
See Part IiProgram ServiceGrants to Organization With Foreign Activities00$872,955
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
Louie GiglioExecutive DirectorRoyalty IncomeNo$55,296
Shelly GiglioDirectorRoyalty IncomeNo$51,041
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Passion City Church$291,993
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with family members
Yes
Business relationship with organization members
Yes
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Louie giglio executive director shelley giglio director husband - wife

Form 990, Part VI, Section B, Line 11

Form 990 is reviewed by the executive director and the chief financial officer.

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

Enforcement of conflicts policy; conflicts of interest are discussed at the annual meeting of the board of directors.

Form 990, Part VI, Section B, Line 15

The compensation of the officers, executive director and director are reviewed annually by the members of the board of directors.

Form 990, Part VI, Section C, Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Choice Ministries Inc
EIN
74-2439414
Phone
4048160483
Address
515 GARSON DRIVE NE, ATLANTA, GA 30324

Signing Officer

Name
Lori Mallard
Title
CFO
Phone
4048160483
Signed
2015-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lori Mallard
Formed
1985
Legal Domicile
Ga
Voting Board Members
5
Independent Board Members
5
Employees
53
Volunteers
2,500

Preparer

Firm
Windham Brannon Pc
Address
3630 PEACHTREE RD NE SUITE 600, ATLANTA, GA 30326
Preparer
Deborah L Priest CPA
Phone
4048982000
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 1:

The modified cash basis of accounting is used by the organization.

Financial Statement Notes

PART X, LINE 2:

Choice qualifies for tax exempt status under section 501(c)(3) of the internal revenue code (irc) as a charitable organization whereby only unrelated business income, if any as defined by section 512(a)(1) or the irc, is subject to federal income tax. Pcc (passion city church) qualifies for tax exempt status under section 501(c)(3) of the irc, but is not required to file a tax return because of its designation as a church. Management of pcc does not anticipate any changes in its status as a church by the taxing authorities. Management of choice considers the likelihood of changes by taxing authorities in its filed income tax returns and would disclose a libility for or potential significant changes that management believes are more likely than not to occur, including changes to choice's status as a nonprofit entity. Management believes choice met the requirements to maintain its tax-exempt status and has no income subject to unrelated business income tax, therefore no provision for income taxes has been provided in these financial statements. Choice's income tax returns for the past three years are subject to examination by tax authorities, and may change upon examination.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Passion city church revenues 13,798,431. Inventory - cost of goods sold reported on revenue statement 882,471.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Passion city church expenses 8,729,705. Inventory - cost of goods sold reported on revenue statement 882,471.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/OtherRevenueMiscGrp/ExclusionAmt01384
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01384
IRS990/OtherRevenueTotalAmt01384
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0156270
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0625079
IRS990/OtherSalariesAndWagesGrp/TotalAmt0781349
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt017520
IRS990/PayrollTaxesGrp/ProgramServicesAmt070082
IRS990/PayrollTaxesGrp/TotalAmt087602
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0LORI MALLARD
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1711130
IRS990/ProgramServiceRevenueGrp/Desc0PASSION CONFERENCES
IRS990/ProgramServiceRevenueGrp/Desc1SIX STEPS RECORDS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt07709449
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt13853227
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt07709449
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt13853227
IRS990/ProgSrvcAccomActy2Grp/Desc0CHRISTIAN MINISTRY THROUGH MANAGING RECORDING ARTISTS OF SIX STEP RECORDS LABEL, INCLUDING MUSIC PRODUCTION AND TOUR MARKETING AND SUPPORT.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt02208426
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt03853227
IRS990/ProgSrvcAccomActy3Grp/Desc0SUPPORT OF CHRISTIAN MINISTRY CHARITIES AND ORGANIZATIONS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt01927955
IRS990/ProgSrvcAccomActy3Grp/GrantAmt01927955
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt03180080
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt03174790
IRS990/PYInvestmentIncomeAmt010700
IRS990/PYOtherExpensesAmt06018358
IRS990/PYOtherRevenueAmt01448481
IRS990/PYProgramServiceRevenueAmt07272875
IRS990/PYRevenuesLessExpensesAmt01115684
IRS990/PYSalariesCompEmpBnftPaidAmt01603304
IRS990/PYTotalExpensesAmt010796452
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt011912136
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-265932
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt08105509
IRS990/RoyaltiesGrp/ProgramServicesAmt0102082
IRS990/RoyaltiesGrp/TotalAmt0102082
IRS990/RoyaltiesRevenueGrp/ExclusionAmt0358685
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt0358685
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03949599
IRS990/SavingsAndTempCashInvstGrp/EOYAmt04160000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt030000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt035000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt010000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt075000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0753404
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt03180080
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt04638373
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01673099
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt03075819
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt013320775
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0369340
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0319296
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0239423
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0101600
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0183285
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01212944
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt012841207
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt09291318
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt015714452
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt013758579
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt09949755
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt061555311
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0369340
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0319296
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0239423
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0101600
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0183285
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01212944
IRS990ScheduleA/InvestmentIncomeCYPct00.01590
IRS990ScheduleA/InvestmentIncomePYPct00.01570
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98310
IRS990ScheduleA/PublicSupportPY509Pct00.98230
IRS990ScheduleA/PublicSupportTotal509Amt074801086
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt030000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt035000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt010000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt075000
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt013594611
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt012471398
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt020352825
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt015431678
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt013025574
IRS990ScheduleA/Total509Grp/TotalAmt074876086
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt013963951
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt012790694
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt020592248
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt015533278
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt013208859
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt076089030
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/BookValueAmt0222402
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0219044
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0441446
IRS990ScheduleD/ExpensesNotReportedAmt09612176
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt013348796
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesIncludedAmt09612176
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0291993
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO PASSION CITY CHURCH
IRS990ScheduleD/OtherRevenueAmt014680902
IRS990ScheduleD/RevenueNotReportedAmt014680902
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt013082864
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0CHOICE QUALIFIES FOR TAX EXEMPT STATUS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AS A CHARITABLE ORGANIZATION WHEREBY ONLY UNRELATED BUSINESS INCOME, IF ANY AS DEFINED BY SECTION 512(A)(1) OR THE IRC, IS SUBJECT TO FEDERAL INCOME TAX. PCC (PASSION CITY CHURCH) QUALIFIES FOR TAX EXEMPT STATUS UNDER SECTION 501(C)(3) OF THE IRC, BUT IS NOT REQUIRED TO FILE A TAX RETURN BECAUSE OF ITS DESIGNATION AS A CHURCH. MANAGEMENT OF PCC DOES NOT ANTICIPATE ANY CHANGES IN ITS STATUS AS A CHURCH BY THE TAXING AUTHORITIES. MANAGEMENT OF CHOICE CONSIDERS THE LIKELIHOOD OF CHANGES BY TAXING AUTHORITIES IN ITS FILED INCOME TAX RETURNS AND WOULD DISCLOSE A LIBILITY FOR OR POTENTIAL SIGNIFICANT CHANGES THAT MANAGEMENT BELIEVES ARE MORE LIKELY THAN NOT TO OCCUR, INCLUDING CHANGES TO CHOICE'S STATUS AS A NONPROFIT ENTITY. MANAGEMENT BELIEVES CHOICE MET THE REQUIREMENTS TO MAINTAIN ITS TAX-EXEMPT STATUS AND HAS NO INCOME SUBJECT TO UNRELATED BUSINESS INCOME TAX, THEREFORE NO PROVISION FOR INCOME TAXES HAS BEEN PROVIDED IN THESE FINANCIAL STATEMENTS. CHOICE'S INCOME TAX RETURNS FOR THE PAST THREE YEARS ARE SUBJECT TO EXAMINATION BY TAX AUTHORITIES, AND MAY CHANGE UPON EXAMINATION.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1PASSION CITY CHURCH REVENUES 13,798,431. INVENTORY - COST OF GOODS SOLD REPORTED ON REVENUE STATEMENT 882,471.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2PASSION CITY CHURCH EXPENSES 8,729,705. INVENTORY - COST OF GOODS SOLD REPORTED ON REVENUE STATEMENT 882,471.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0222402
IRS990ScheduleD/TotalExpensesPerForm990Amt013348796
IRS990ScheduleD/TotalLiabilityAmt0291993
IRS990ScheduleD/TotalRevenuePerForm990Amt013082864
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt027763766
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt022960972
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt0872955
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0SEE PART II
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0GRANTS TO ORGANIZATION WITH FOREIGN ACTIVITIES
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0PROGRAM SERVICE
IRS990ScheduleF/BoycottCountriesInd00
IRS990ScheduleF/ContinuationSpentAmt00
IRS990ScheduleF/ContinutationTotalEmployeeCnt00
IRS990ScheduleF/ContinutationTotalOfficeCnt00
IRS990ScheduleF/ForeignCorpOwnershipInd00
IRS990ScheduleF/ForeignPartnershipInd00
IRS990ScheduleF/GrantRecordsMaintainedInd01
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt062758
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt1150000
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt215625
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt337500
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt418500
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt5106000
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt6452572
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt730000
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0CHECK
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt1CHECK
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt2CHECK
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt3CHECK
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt4CHECK
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt5CHECK
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt6CHECK
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt7CHECK
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0STOP HUMAN TRAFFICKING & SLAVERY
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt1STOP HUMAN TRAFFICKING
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt2GENERAL SUPPORT
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt3HELPING THE POOR

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