Civic Intelligence

Global Church Advancement Inc

990 • Fiscal year 2020 • EIN 74-2863557

Jan 01, 2020 to Dec 31, 2020 • Filed on Apr 13, 2021

PO Box 2062Winter Park, FL 32790-2062

(407) 682-6942

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Down

$158,301

Down $56,720 (-26%) from 2019

Net Assets

Down

$153,166

Down $57,099 (-27%) from 2019

Liabilities

Up

$5,135

Up $379 (+8.0%) from 2019

Revenue And Expenses

Revenue

Down

$120,551

Down $77,200 (-39%) from 2019

Expenses

Down

$177,355

Down $34,261 (-16%) from 2019

Net Income

Down

-$56,804

Down $42,939 (-310%) from 2019

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $61,960Liabilities 2011: $36,690Net Assets 2011: $25,2702011Assets 2012: $87,046Liabilities 2012: $41,396Net Assets 2012: $45,6502012Assets 2013: $85,034Liabilities 2013: $37,305Net Assets 2013: $47,7292013Assets 2014: $248,615Liabilities 2014: $4,278Net Assets 2014: $244,3372014Assets 2015: $180,610Liabilities 2015: $6,700Net Assets 2015: $173,9102015Assets 2016: $39,493Liabilities 2016: $4,679Net Assets 2016: $34,8142016Assets 2017: $157,580Liabilities 2017: $7,231Net Assets 2017: $150,3492017Assets 2018: $237,245Liabilities 2018: $12,520Net Assets 2018: $224,7252018Assets 2019: $215,021Liabilities 2019: $4,756Net Assets 2019: $210,2652019Assets 2020: $158,301Liabilities 2020: $5,135Net Assets 2020: $153,1662020Assets 2021: $140,609Liabilities 2021: $4,575Net Assets 2021: $136,0342021Assets 2022: $193,850Liabilities 2022: $6,348Net Assets 2022: $187,5022022Assets 2023: $194,171Liabilities 2023: $5,160Net Assets 2023: $189,0112023Assets 2024: $186,357Liabilities 2024: $4,033Net Assets 2024: $182,3242024

Highlighted filing

2020

Assets$158,301
Liabilities$5,135
Net Assets$153,166

Operations Trend

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

$400K$200K$0-$200KExpenses 2011: $178,6102011Expenses 2012: $132,7502012Revenue 2013: $151,743Expenses 2013: $149,664Net Income 2013: $2,0792013Revenue 2014: $361,758Expenses 2014: $165,150Net Income 2014: $196,6082014Revenue 2015: $77,022Expenses 2015: $147,449Net Income 2015: -$70,4272015Revenue 2016: $53,589Expenses 2016: $192,685Net Income 2016: -$139,0962016Revenue 2017: $260,244Expenses 2017: $147,632Net Income 2017: $112,6122017Revenue 2018: $280,680Expenses 2018: $205,710Net Income 2018: $74,9702018Revenue 2019: $197,751Expenses 2019: $211,616Net Income 2019: -$13,8652019Revenue 2020: $120,551Expenses 2020: $177,355Net Income 2020: -$56,8042020Revenue 2021: $146,460Expenses 2021: $163,592Net Income 2021: -$17,1322021Revenue 2022: $210,265Expenses 2022: $161,620Net Income 2022: $48,6452022Revenue 2023: $177,479Expenses 2023: $175,673Net Income 2023: $1,8062023Revenue 2024: $179,564Expenses 2024: $185,954Net Income 2024: -$6,3902024

Highlighted filing

2020

Revenue$120,551
Expenses$177,355
Net Income-$56,804
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Apr 13, 2021
Return Version
2020v4.0
Gross Receipts
$121,987
Mission and Program Overview

Mission

Based in orlando, florida, gca is an independent, interdenominational training organization dedicated to providing the highest quality church planting, growth and multiplication training within the evangelical community worldwide serving over 50 countries and 200 denominations.

Based in central florida, pathway learning, inc. Is an independent, interdenominational training organization dedicated to helping under-served church leaders develop churches that transform lives and communities. We're providing innovative online courses to help them receive a practical, seminary-level education wherever they live and serve.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$213,288$158,301▼ $54,987
Land, Buildings, and Equipment, Net$1,733--
Total Assets$215,021$158,301▼ $56,720
Liabilities
Accounts Payable and Accrued Expenses$4,756$5,135▲ $379
Total Liabilities$4,756$5,135▲ $379
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$210,265$153,166▼ $57,099
Total Net Assets Fund Balance$210,265$153,166▼ $57,099
Total Liabilities and Net Assets / Fund Balance$215,021$158,301▼ $56,720
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Steven L ChildersChairman/CEOFT$82,048$32,400$114,448

Board Members and Trustees

NameTitle
Larry AndersonDirector
Robert BourneDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$118,654
Program Service Revenue
$3,312
Investment Income
$-1,415
Other Revenue
$0
All Other Contributions
$118,654
Change in Net Assets
$-56,804
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$114,448
Other Expenses$62,907
Total Fundraising Expense$1,285
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$114,448--$114,448
Conferences and Meetings$23,575--$23,575
Fees for Services Other$9,842--$9,842
Fees for Services Accounting$320$7,675-$7,995
Office Expenses$3,587$2,889$1,285$7,761
Advertising$5,902--$5,902
Information Technology$4,077$147-$4,224
Insurance$199$3,077-$3,276
Travel$332--$332
Total Functional Expenses$162,282$13,788$1,285$177,355
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
Yes
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, Page 6, Part VI, Line 11B

The bookkeeper and the ceo/chairman review the form 990 before it is filed. A copy of the form 990 is available to all board members. The ecfa will be given a copy of form 990 as part of the annual renewal of membership.

Form 990, Page 6, Part VI, Line 12C

Management monitors transactions for potential conflict of interest and board members are required to sign a conflict of interest form annually.

Form 990, Page 6, Part VI, Line 15A

Compensation of the top management official (ceo/chairman) includes use of comparable data and review by the board. Information is gathered from independent sources for similar positions and scope of work performed for the organization to determine appropriate salary levels. Salary levels are determined by the board based on this information.

Form 990, Page 6, Part VI, Line 15B

All salaries are reviewed and approved by the board as part of the annual budget process.

Form 990, Page 6, Part VI, Line 19

No public documents are available.

Filing and Contact Details

Filer

Filer Name
Pathway Learning Inc
EIN
74-2863557
Phone
4076826942
Address
PO BOX 2062, WINTER PARK, FL 32790-2062

Signing Officer

Name
Steven L Childers
Title
Chairman/CEO
Phone
4076826942
Signed
2021-04-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steven L Childers
Formed
1997
Legal Domicile
Fl
Voting Board Members
3
Independent Board Members
2
Employees
1
Volunteers
1

Preparer

Firm
Elerick & Elerick Pa
Address
265 N WYMORE RD, WINTER PARK, FL 32789-3454
Preparer
Chris a Elerick
Phone
4076299995
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Based in central florida, pathway learning, inc. Is an independent, interdenominational training organization dedicated to helping under-served church leaders develop churches that transform lives and communities. We're providing innovative online courses to help them receive a practical, seminary-level education wherever they live and serve.

Form 990, Part XI, Line 9

Book / tax depreciation difference -295

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BASED IN CENTRAL FLORIDA, PATHWAY LEARNING, INC. IS AN INDEPENDENT, INTERDENOMINATIONAL TRAINING ORGANIZATION DEDICATED TO HELPING UNDER-SERVED CHURCH LEADERS DEVELOP CHURCHES THAT TRANSFORM LIVES AND COMMUNITIES. WE'RE PROVIDING INNOVATIVE ONLINE COURSES TO HELP THEM RECEIVE A PRACTICAL, SEMINARY-LEVEL EDUCATION WHEREVER THEY LIVE AND SERVE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOOKKEEPER AND THE CEO/CHAIRMAN REVIEW THE FORM 990 BEFORE IT IS FILED. A COPY OF THE FORM 990 IS AVAILABLE TO ALL BOARD MEMBERS. THE ECFA WILL BE GIVEN A COPY OF FORM 990 AS PART OF THE ANNUAL RENEWAL OF MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MANAGEMENT MONITORS TRANSACTIONS FOR POTENTIAL CONFLICT OF INTEREST AND BOARD MEMBERS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST FORM ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION OF THE TOP MANAGEMENT OFFICIAL (CEO/CHAIRMAN) INCLUDES USE OF COMPARABLE DATA AND REVIEW BY THE BOARD. INFORMATION IS GATHERED FROM INDEPENDENT SOURCES FOR SIMILAR POSITIONS AND SCOPE OF WORK PERFORMED FOR THE ORGANIZATION TO DETERMINE APPROPRIATE SALARY LEVELS. SALARY LEVELS ARE DETERMINED BY THE BOARD BASED ON THIS INFORMATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL SALARIES ARE REVIEWED AND APPROVED BY THE BOARD AS PART OF THE ANNUAL BUDGET PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO PUBLIC DOCUMENTS ARE AVAILABLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BOOK / TAX DEPRECIATION DIFFERENCE -295
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0215021
IRS990/TotalAssetsEOYAmt0158301
IRS990/TotalAssetsGrp/BOYAmt0215021
IRS990/TotalAssetsGrp/EOYAmt0158301
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0118654
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01285
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt013788
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0162282
IRS990/TotalFunctionalExpensesGrp/TotalAmt0177355
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04756
IRS990/TotalLiabilitiesEOYAmt05135
IRS990/TotalLiabilitiesGrp/BOYAmt04756
IRS990/TotalLiabilitiesGrp/EOYAmt05135
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0210265
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0153166
IRS990/TotalOtherCompensationAmt032400
IRS990/TotalProgramServiceExpensesAmt0162282
IRS990/TotalProgramServiceRevenueAmt03312
IRS990/TotalReportableCompFromOrgAmt082048
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01897
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0120551
IRS990/TotalVolunteersCnt01
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0215021
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0158301
IRS990/TravelGrp/ProgramServicesAmt0332
IRS990/TravelGrp/TotalAmt0332
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0122 HAMLIN T LANE
IRS990/USAddress/CityNm0ALTAMONTE SPRINGS
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd032714
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0WWW.PATHWAYLEARNING.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0STEVEN L CHILDERS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN/CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum04076826942
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-04-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PATHWAY LEARNING INC
ReturnHeader/Filer/BusinessNameControlTxt0PATH
ReturnHeader/Filer/EIN0742863557
ReturnHeader/Filer/PhoneNum04076826942
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 2062
ReturnHeader/Filer/USAddress/CityNm0WINTER PARK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd0327902062
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0200538257
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ELERICK & ELERICK PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0265 N WYMORE RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WINTER PARK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0327893454
ReturnHeader/PreparerPersonGrp/PhoneNum04076299995
ReturnHeader/PreparerPersonGrp/PreparationDt02021-05-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRIS A ELERICK
ReturnHeader/ReturnTs02021-05-11T13:37:31-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0STEVEN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0CHILDERS
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.86$0.04$1.82$1.80$1.86$0.06
2023Detailed filing. Detailed filing data is available for this year.$1.94$0.05$1.89$1.77$1.76$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.94$0.06$1.88$2.10$1.62$0.49
2021Detailed filing. Detailed filing data is available for this year.$1.41$0.05$1.36$1.46$1.64$0.17
2020Detailed filing. Detailed filing data is available for this year.$1.58$0.05$1.53$1.21$1.77$0.57
2019Detailed filing. Detailed filing data is available for this year.$2.15$0.05$2.10$1.98$2.12$0.14
2018Detailed filing. Detailed filing data is available for this year.$2.37$0.13$2.25$2.81$2.06$0.75
2017Summary only. Only limited summary data is available for this year.$1.58$0.07$1.50$2.60$1.48$1.13
2016Detailed filing. Detailed filing data is available for this year.$0.39$0.05$0.35$0.54$1.93$1.39
2015Detailed filing. Detailed filing data is available for this year.$1.81$0.07$1.74$0.77$1.47$0.70
2014Detailed filing. Detailed filing data is available for this year.$2.49$0.04$2.44$3.62$1.65$1.97
2013Detailed filing. Detailed filing data is available for this year.$0.85$0.37$0.48$1.52$1.50$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.87$0.41$0.46$1.33
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.37$0.25$1.79