Liabilities / Assets
96th percentile
Higher debt load relative to assets than 96% of similar nonprofits.
David Cobb Evangelistic Association
EIN 75-2396578 • 501(c)3 • Gatlinburg, TN
Profile
Preaching and proclaiming jesus as the christ and lord. This was conducted in churches and on streets for the benefit of the public.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
2.43x
Liabilities / Revenue
84th percentile
Higher debt load relative to revenue than 84% of similar nonprofits.
Net Margin
59th percentile
Higher net margin than 59% of similar nonprofits.
Top Officer Pay
95th percentile
Higher top officer pay than 95% of similar nonprofits.
Top officer pay equals 48.0% of source-year revenue.
Asset Growth
86th percentile
Faster asset growth than 86% of similar nonprofits.
Revenue Growth
75th percentile
Faster revenue growth than 75% of similar nonprofits.
Balance Sheet
Assets
Up$6,268
Up $2,132 (+52%) from 2024
Liabilities
Down$15,213
Down $6,679 (-31%) from 2024
Net Assets
Up-$8,945
Up $8,811 (+50%) from 2024
Revenue
Up$131,181
Up $26,950 (+26%) from 2024
Expenses
Up$122,370
Up $16,372 (+15%) from 2024
Net Income
Up$8,811
Up $10,578 (+599%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $6,268
- Liabilities
- $15,213
- Net assets
- -$8,945
- Revenue
- $131,181
- Expenses
- $122,370
- Net income
- $8,811
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2024 to Jun 30, 2025
- Signed
- Nov 11, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $131,181
Mission and Program Overview
Mission
Preaching and proclaiming jesus as the christ and lord. This was conducted in churches and on streets for the benefit of the public.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| PREACHING AND PROCLAIMING JESUS AS THE CHRIST AND LORD. THIS WAS CONDUCTED IN CHURCHES AND ON STREETS FOR THE BENEFIT OF THE PUBLIC. | - | $122,371 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| DAVID COBB | President | FT | $63,000 | - | $63,000 |
| SUE COBB | Vice Preside | - | $0 | - | - |
| CURT OSIEK | Treasurer | - | $0 | - | - |
| GINGER OSIEK | Trustee/Dire | - | $0 | - | - |
| JOHN PELHAM | Trustee/Dire | - | $0 | - | - |
| ALLISON PELHAM | Trustee/Dire | - | $0 | - | - |
| JANIE PELHAM | Trustee/Dire | - | $0 | - | - |
| MIKE SMELCER | Trustee/Dire | - | $0 | - | - |
| DONNA SMELCER | Trustee/Dire | - | $0 | - | - |
| JASON WRIGHT | Trustee/Dire | - | $0 | - | - |
| LAURA WRIGHT | Trustee/Dire | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- David Cobb Evangelistic Assoc
- EIN
- 75-2396578
- Phone
- 8654367011
- Address
- PO BOX 74, GATLINBURG, TN 37738
Signing Officer
- Name
- David Cobb
- Title
- President
- Phone
- 8654367011
- Signed
- 2025-11-11
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Rhodes Osiek Patyk & Company Llp
- Address
- 2170 W INTERSTATE 20, ARLINGTON, TX 76017
- Preparer
- Curt H Osiek
- Phone
- 8172741700
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses travel 7,721 food 5,357 fuel 3,160 newsletter 1,069 supplies 2,722 dues & subscriptions 1,424 phone & utilities 1,646 insurance 3,287 repairs 3,553 books etc. 685 postage 2,546 fica taxes 11,353 bibles & tracts 4,974 benevolence 5,060 equipment rent/purchase 2,656 office expense 1,881 parking & tolls 226 educ & conference exp 20 bank expense 30 total 59,370”
Form 990-ez, Part II, Line 24
“Equipment 114,825 114,825 less accumulated depreciation 114,825 114,825 total 0 0”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 21,892 15,213”
Form 990-ez, Part III
“Preaching and proclaiming jesus as the christ and lord. This was conducted in churches and on streets for the benefit of the public.”
Raw XML Appendix164 raw XML fields
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 | DAVID COBB |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8654367011 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 74 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | GATLINBURG |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | TN |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 377380074 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 4136 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 6268 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 131181 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 8811 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 4136 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 6268 |
| IRS990EZ/GrossReceiptsAmt | 0 | 131181 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | -17756 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | -8945 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | -17756 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | -8945 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 40.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 9 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 10 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 63000 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 10 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | DAVID COBB |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | SUE COBB |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | CURT OSIEK |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | GINGER OSIEK |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | JOHN PELHAM |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | ALLISON PELHAM |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | JANIE PELHAM |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | MIKE SMELCER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | DONNA SMELCER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 9 | JASON WRIGHT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 10 | LAURA WRIGHT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | TRUSTEE/DIRE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | TRUSTEE/DIRE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | TRUSTEE/DIRE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | TRUSTEE/DIRE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | TRUSTEE/DIRE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | TRUSTEE/DIRE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 9 | TRUSTEE/DIRE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 10 | TRUSTEE/DIRE |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 59370 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | PREACHING AND PROCLAIMING JESUS AS THE CHRIST AND LORD. THIS WAS CONDUCTED IN CHURCHES AND ON STREETS FOR THE BENEFIT OF THE PUBLIC. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PREACHING AND PROCLAIMING JESUS AS THE CHRIST AND LORD. THIS WAS CONDUCTED IN CHURCHES AND ON STREETS FOR THE BENEFIT OF THE PUBLIC. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 122371 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 63000 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 21892 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 15213 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 122370 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 122371 |
| IRS990EZ/TotalRevenueAmt | 0 | 131181 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationAssocInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | DCEAONLINE.ORG |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 131181 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 104231 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 100347 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 91754 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 118814 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 546327 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 546327 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 131181 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 104231 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 100347 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 91754 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 118814 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 546327 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 131181 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 104231 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 100347 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 91754 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 118814 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 546327 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES TRAVEL 7,721 FOOD 5,357 FUEL 3,160 NEWSLETTER 1,069 SUPPLIES 2,722 DUES & SUBSCRIPTIONS 1,424 PHONE & UTILITIES 1,646 INSURANCE 3,287 REPAIRS 3,553 BOOKS ETC. 685 POSTAGE 2,546 FICA TAXES 11,353 BIBLES & TRACTS 4,974 BENEVOLENCE 5,060 EQUIPMENT RENT/PURCHASE 2,656 OFFICE EXPENSE 1,881 PARKING & TOLLS 226 EDUC & CONFERENCE EXP 20 BANK EXPENSE 30 TOTAL 59,370 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EQUIPMENT 114,825 114,825 LESS ACCUMULATED DEPRECIATION 114,825 114,825 TOTAL 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 21,892 15,213 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | PREACHING AND PROCLAIMING JESUS AS THE CHRIST AND LORD. THIS WAS CONDUCTED IN CHURCHES AND ON STREETS FOR THE BENEFIT OF THE PUBLIC. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DAVID COBB |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8654367011 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-11 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | DAVID COBB EVANGELISTIC ASSOC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | DAVI |
| ReturnHeader/Filer/EIN | 0 | 752396578 |
| ReturnHeader/Filer/PhoneNum | 0 | 8654367011 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 74 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | GATLINBURG |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | TN |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 37738 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 752912970 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | RHODES OSIEK PATYK & COMPANY LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2170 W INTERSTATE 20 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | ARLINGTON |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | TX |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 76017 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8172741700 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-11 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | CURT H OSIEK |
| ReturnHeader/ReturnTs | 0 | 2025-11-13T17:13:28-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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