Civic Intelligence

The Gathering

990 • Fiscal year 2022 • EIN 75-2726170

Jan 01, 2022 to Dec 31, 2022 • Filed on Jul 31, 2023

15 N Ellsworth Ave Suite 220San Mateo, CA 94401

(650) 308-8024

Siviq Scores

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

Liabilities / Assets

37th percentile

0.02x

Higher debt load relative to assets than 37% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

31st percentile

0.02x

Higher debt load relative to revenue than 31% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

60th percentile

12%

Higher net margin than 60% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

90th percentile

$194,325

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 12.5% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

51st percentile

1.6%

Faster asset growth than 51% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

73rd percentile

30%

Faster revenue growth than 73% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$1,529,349

Up $24,079 (+1.6%) from 2021

Net Assets

Up

$1,496,349

Up $94,795 (+6.8%) from 2021

Liabilities

Down

$33,000

Down $70,716 (-68%) from 2021

Revenue

Up

$1,560,164

Up $356,532 (+30%) from 2021

Expenses

Up

$1,366,636

Up $246,835 (+22%) from 2021

Net Income

Up

$193,528

Up $109,697 (+131%) from 2021

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,931,125Liabilities 2010: $28,033Net Assets 2010: $1,903,0922010Assets 2011: $1,865,530Liabilities 2011: $74,189Net Assets 2011: $1,791,3412011Assets 2012: $1,623,143Liabilities 2012: $44,480Net Assets 2012: $1,578,6632012Assets 2013: $1,489,734Liabilities 2013: $74,916Net Assets 2013: $1,414,8182013Assets 2014: $1,553,615Liabilities 2014: $8,930Net Assets 2014: $1,544,6852014Assets 2015: $1,613,864Liabilities 2015: $124,912Net Assets 2015: $1,488,9522015Assets 2016: $1,460,657Liabilities 2016: $44,674Net Assets 2016: $1,415,9832016Assets 2017: $1,635,093Liabilities 2017: $170,125Net Assets 2017: $1,464,9682017Assets 2018: $1,891,808Liabilities 2018: $125,245Net Assets 2018: $1,766,5632018Assets 2019: $1,726,470Liabilities 2019: $89,069Net Assets 2019: $1,637,4012019Assets 2020: $1,429,149Liabilities 2020: $116,994Net Assets 2020: $1,312,1552020Assets 2021: $1,505,270Liabilities 2021: $103,716Net Assets 2021: $1,401,5542021Assets 2022: $1,529,349Liabilities 2022: $33,000Net Assets 2022: $1,496,3492022Assets 2023: $1,585,864Liabilities 2023: $16,279Net Assets 2023: $1,569,5852023Assets 2024: $1,810,080Liabilities 2024: $91,801Net Assets 2024: $1,718,2792024

Highlighted filing

2022

Assets$1,529,349
Liabilities$33,000
Net Assets$1,496,349

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2010: $804,208Expenses 2010: $865,766Net Income 2010: -$61,5582010Expenses 2011: $1,022,7542011Expenses 2012: $1,059,9612012Revenue 2013: $870,503Expenses 2013: $1,034,348Net Income 2013: -$163,8452013Revenue 2014: $1,087,810Expenses 2014: $957,943Net Income 2014: $129,8672014Revenue 2015: $1,140,950Expenses 2015: $1,197,383Net Income 2015: -$56,4332015Revenue 2016: $1,153,189Expenses 2016: $1,226,159Net Income 2016: -$72,9702016Revenue 2017: $1,374,895Expenses 2017: $1,325,910Net Income 2017: $48,9852017Revenue 2018: $1,464,659Expenses 2018: $1,117,035Net Income 2018: $347,6242018Revenue 2019: $1,092,161Expenses 2019: $1,277,537Net Income 2019: -$185,3762019Revenue 2020: $325,039Expenses 2020: $660,955Net Income 2020: -$335,9162020Revenue 2021: $1,203,632Expenses 2021: $1,119,801Net Income 2021: $83,8312021Revenue 2022: $1,560,164Expenses 2022: $1,366,636Net Income 2022: $193,5282022Revenue 2023: $1,812,542Expenses 2023: $1,780,751Net Income 2023: $31,7912023Revenue 2024: $1,779,637Expenses 2024: $1,665,876Net Income 2024: $113,7612024

Highlighted filing

2022

Revenue$1,560,164
Expenses$1,366,636
Net Income$193,528
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Jul 31, 2023
Return Version
2022v5.0
Gross Receipts
$2,132,614
Mission and Program Overview

Mission

The mission of the Gathering is to foster a learning community that serves individuals, families, and foundations in expanding their vision and effectiveness in giving to Christian Ministries.

The gathering is a community of givers who seek to grow in our effectiveness as philanthropists, in the leadership of our families, and in the maturity of our christian faith.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,108,121$1,050,405▼ $57,716
Cash and Non-Interest-Bearing Accounts$272,048$276,079▲ $4,031
Prepaid Expenses and Deferred Charges$124,500$202,789▲ $78,289
Land, Buildings, and Equipment, Net$601$76▼ $525
Total Assets$1,505,270$1,529,349▲ $24,079
Liabilities
Deferred Revenue$79,375$33,000▼ $46,375
Accounts Payable and Accrued Expenses$24,341--
Total Liabilities$103,716$33,000▼ $70,716
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,401,554$1,496,349▲ $94,795
Total Net Assets Fund Balance$1,401,554$1,496,349▲ $94,795
Total Liabilities and Net Assets / Fund Balance$1,505,270$1,529,349▲ $24,079

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$76$16,526$16,602
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Josh KwanPresidentFT$170,000$24,325$194,325

Board Members and Trustees

NameTitle
Bob CaldwellChairman
Karen HendricksBoard Member
Leisle ChungBoard Member
Marc DanielBoard Member
Ray ConnBoard Member
Sarah CaldwellBoard Member
Suzanne DanielBoard Member
Todd HendricksBoard Member
Todd PetersonBoard Member
Vinh ChungBoard Member
Joan ConnSecretary
Susan PetersonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$427,707
Program Service Revenue
$1,109,875
Investment Income
$19,886
Other Revenue
$2,696
All Other Contributions
$427,707
Change in Net Assets
$193,528
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,060,229
Salaries, Compensation, and Employee Benefits$306,407
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$153,000$17,000-$170,000
Conferences and Meetings$124,152$6,709-$130,861
Other Salaries and Wages$65,925$7,325-$73,250
Office Expenses$54,144$13,535-$67,679
Advertising$31,168$7,792-$38,960
Pension Plan Contributions$21,892$2,433-$24,325
Other Employee Benefits$18,967$2,108-$21,075
Payroll Taxes$15,981$1,776-$17,757
Other Expenses$14,010$3,503-$17,513
Insurance$6,829$1,707-$8,536
Fees for Services Other$4,686$1,172-$5,858
Occupancy$3,616$904-$4,520
Fees for Service Investment Mgmnt Fees$632$158-$790
Depreciation Depletion$420$105-$525
Total Functional Expenses$1,280,628$86,008$0$1,366,636
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
Backup withholding compliance
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
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, Page 6, Part VI, Line 2

Bob caldwell sarah caldwell chairman board member family relationship vinh chung leisle chung board member board member family relationship ray conn joan conn board member secretary family relationship todd hendricks karen hendricks board member board member family relationship marc daniel suzanne daniel board member board member family relationship todd peterson susan peterson board member board member family relationship sam weatherford salime weatherford bord member board member family relationship

Form 990, Page 6, Part VI, Line 11B

An electronic copy of the form 990 is provided to the board by email from the president of the gathering. The bookkeeper produces the year-end financials; the accounting firm reviews the numbers and asks relevant questions; the firm drafts the form 990, which is reviewed and approved by the president for submission on our behalf.

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

Twice annually, the board reviews the coi policy and each member signs.

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

The board does an annual review of the president's salary. The board uses the latest available guidestar nonprofit compensation survey as a measure of this valuation. The process is documented in the minutes to the executive session of the board meeting.

Form 990, Page 6, Part VI, Line 19

Documents are availabe upon request. Form 990 is available on www.guidestar.org.

Filing and Contact Details

Filer

Filer Name
The Gathering
EIN
75-2726170
Phone
6503088024
Address
15 N ELLSWORTH AVE SUITE 220, SAN MATEO, CA 94401

Signing Officer

Name
Josh Kwan
Title
President
Phone
6503088024
Signed
2023-07-31

Organization Details

Principal Officer
Josh Kwan
Formed
1997
Legal Domicile
TX
Voting Board Members
14
Independent Board Members
14
Employees
2

Preparer

Firm
Marsocci Appleby and Company Pa
Address
3815 WEST HUMPHREY STREET SUITE 10, TAMPA, FL 33614
Preparer
Gerald L Appleby
Phone
8139322116
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The mission of the gathering is to foster a learning community of philanthropists that serves individuals and families in defining and fulfilling their vision for christian stewardship, deploying the resources entrusted to their care with wisdom and effectiveness in loving our neighbors and following the way of jesus.

Form 990, Page 2, Part III, Line 4A

The gathering holds an annual conference for more than 400 people spanning three generations of participants, all in the interest of helping individuals and families become more wise and effective in the stewardship of the resources entrusted to their care, from money and time to influence and experience. We host an array of experts to share their insights on the christian faith, raising a family, philanthropy, impact investing, board service, social and spiritual impact, as well as key issues facing the christian church, nonprofit ministries, and impact organizations. Through a mixture of designed experiences -- including lectures, panels, group discussions, meals, music, and field trips -- we aim to forge deeper relationships among our peers and foster a learning community for growth and development. Our gennext program enrolls more than 90 children between the ages of 3 to 18, running concurrently with our annual conference. We hope to balance outrageous fun with exposure to the virtues of generosity, faithfulness, and love for others. The gathering also hosts virtual events, in-person convenings, peer groups, and field trips throughout the year, both domestically and internationally. The gathering maintains an active website with an extensive video library, audio and video podcasts, current events, news, interviews and articles of interest to our community. The gathering also creates and distributes a weekly column, and curates a social media profile that points to relevant content for our audience.

Form 990, Page 2, Part III, Line 4D

The mission of the gathering is to foster a learning community of philanthropists that serves individuals and families in defining and fulfilling their vision for christian stewardship, deploying the resources entrusted to their care with wisdom and effectiveness in loving our neighbors and following the way of jesus.

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IRS990/MissionDesc0THE MISSION OF THE GATHERING IS TO FOSTER A LEARNING COMMUNITY OF PHILANTHROPISTS THAT SERVES INDIVIDUALS AND FAMILIES IN DEFINING AND FULFILLING THEIR VISION FOR CHRISTIAN STEWARDSHIP, DEPLOYING THE RESOURCES ENTRUSTED TO THEIR CARE WITH WISDOM AND EFFECTIVENESS IN LOVING OUR NEIGHBORS AND FOLLOWING THE WAY OF JESUS.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE MISSION OF THE GATHERING IS TO FOSTER A LEARNING COMMUNITY OF PHILANTHROPISTS THAT SERVES INDIVIDUALS AND FAMILIES IN DEFINING AND FULFILLING THEIR VISION FOR CHRISTIAN STEWARDSHIP, DEPLOYING THE RESOURCES ENTRUSTED TO THEIR CARE WITH WISDOM AND EFFECTIVENESS IN LOVING OUR NEIGHBORS AND FOLLOWING THE WAY OF JESUS.
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IRS990ScheduleA/InvestmentIncomePYPct00.03000
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MISSION OF THE GATHERING IS TO FOSTER A LEARNING COMMUNITY OF PHILANTHROPISTS THAT SERVES INDIVIDUALS AND FAMILIES IN DEFINING AND FULFILLING THEIR VISION FOR CHRISTIAN STEWARDSHIP, DEPLOYING THE RESOURCES ENTRUSTED TO THEIR CARE WITH WISDOM AND EFFECTIVENESS IN LOVING OUR NEIGHBORS AND FOLLOWING THE WAY OF JESUS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE GATHERING HOLDS AN ANNUAL CONFERENCE FOR MORE THAN 400 PEOPLE SPANNING THREE GENERATIONS OF PARTICIPANTS, ALL IN THE INTEREST OF HELPING INDIVIDUALS AND FAMILIES BECOME MORE WISE AND EFFECTIVE IN THE STEWARDSHIP OF THE RESOURCES ENTRUSTED TO THEIR CARE, FROM MONEY AND TIME TO INFLUENCE AND EXPERIENCE. WE HOST AN ARRAY OF EXPERTS TO SHARE THEIR INSIGHTS ON THE CHRISTIAN FAITH, RAISING A FAMILY, PHILANTHROPY, IMPACT INVESTING, BOARD SERVICE, SOCIAL AND SPIRITUAL IMPACT, AS WELL AS KEY ISSUES FACING THE CHRISTIAN CHURCH, NONPROFIT MINISTRIES, AND IMPACT ORGANIZATIONS. THROUGH A MIXTURE OF DESIGNED EXPERIENCES -- INCLUDING LECTURES, PANELS, GROUP DISCUSSIONS, MEALS, MUSIC, AND FIELD TRIPS -- WE AIM TO FORGE DEEPER RELATIONSHIPS AMONG OUR PEERS AND FOSTER A LEARNING COMMUNITY FOR GROWTH AND DEVELOPMENT. OUR GENNEXT PROGRAM ENROLLS MORE THAN 90 CHILDREN BETWEEN THE AGES OF 3 TO 18, RUNNING CONCURRENTLY WITH OUR ANNUAL CONFERENCE. WE HOPE TO BALANCE OUTRAGEOUS FUN WITH EXPOSURE TO THE VIRTUES OF GENEROSITY, FAITHFULNESS, AND LOVE FOR OTHERS. THE GATHERING ALSO HOSTS VIRTUAL EVENTS, IN-PERSON CONVENINGS, PEER GROUPS, AND FIELD TRIPS THROUGHOUT THE YEAR, BOTH DOMESTICALLY AND INTERNATIONALLY. THE GATHERING MAINTAINS AN ACTIVE WEBSITE WITH AN EXTENSIVE VIDEO LIBRARY, AUDIO AND VIDEO PODCASTS, CURRENT EVENTS, NEWS, INTERVIEWS AND ARTICLES OF INTEREST TO OUR COMMUNITY. THE GATHERING ALSO CREATES AND DISTRIBUTES A WEEKLY COLUMN, AND CURATES A SOCIAL MEDIA PROFILE THAT POINTS TO RELEVANT CONTENT FOR OUR AUDIENCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MISSION OF THE GATHERING IS TO FOSTER A LEARNING COMMUNITY OF PHILANTHROPISTS THAT SERVES INDIVIDUALS AND FAMILIES IN DEFINING AND FULFILLING THEIR VISION FOR CHRISTIAN STEWARDSHIP, DEPLOYING THE RESOURCES ENTRUSTED TO THEIR CARE WITH WISDOM AND EFFECTIVENESS IN LOVING OUR NEIGHBORS AND FOLLOWING THE WAY OF JESUS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOB CALDWELL SARAH CALDWELL CHAIRMAN BOARD MEMBER FAMILY RELATIONSHIP VINH CHUNG LEISLE CHUNG BOARD MEMBER BOARD MEMBER FAMILY RELATIONSHIP RAY CONN JOAN CONN BOARD MEMBER SECRETARY FAMILY RELATIONSHIP TODD HENDRICKS KAREN HENDRICKS BOARD MEMBER BOARD MEMBER FAMILY RELATIONSHIP MARC DANIEL SUZANNE DANIEL BOARD MEMBER BOARD MEMBER FAMILY RELATIONSHIP TODD PETERSON SUSAN PETERSON BOARD MEMBER BOARD MEMBER FAMILY RELATIONSHIP SAM WEATHERFORD SALIME WEATHERFORD BORD MEMBER BOARD MEMBER FAMILY RELATIONSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AN ELECTRONIC COPY OF THE FORM 990 IS PROVIDED TO THE BOARD BY EMAIL FROM THE PRESIDENT OF THE GATHERING. THE BOOKKEEPER PRODUCES THE YEAR-END FINANCIALS; THE ACCOUNTING FIRM REVIEWS THE NUMBERS AND ASKS RELEVANT QUESTIONS; THE FIRM DRAFTS THE FORM 990, WHICH IS REVIEWED AND APPROVED BY THE PRESIDENT FOR SUBMISSION ON OUR BEHALF.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TWICE ANNUALLY, THE BOARD REVIEWS THE COI POLICY AND EACH MEMBER SIGNS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE BOARD DOES AN ANNUAL REVIEW OF THE PRESIDENT'S SALARY. THE BOARD USES THE LATEST AVAILABLE GUIDESTAR NONPROFIT COMPENSATION SURVEY AS A MEASURE OF THIS VALUATION. THE PROCESS IS DOCUMENTED IN THE MINUTES TO THE EXECUTIVE SESSION OF THE BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7DOCUMENTS ARE AVAILABE UPON REQUEST. FORM 990 IS AVAILABLE ON WWW.GUIDESTAR.ORG.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.81$0.09$1.72$1.78$1.67$0.11
2023Detailed filing. Detailed filing data is available for this year.$1.59$0.02$1.57$1.81$1.78$0.03
2022Detailed filing. Detailed filing data is available for this year.$1.53$0.03$1.50$1.56$1.37$0.19
2021Detailed filing. Detailed filing data is available for this year.$1.51$0.10$1.40$1.20$1.12$0.08
2020Detailed filing. Detailed filing data is available for this year.$1.43$0.12$1.31$0.33$0.66$0.34
2019Detailed filing. Detailed filing data is available for this year.$1.73$0.09$1.64$1.09$1.28$0.19
2018Detailed filing. Detailed filing data is available for this year.$1.89$0.13$1.77$1.46$1.12$0.35
2017Summary only. Only limited summary data is available for this year.$1.64$0.17$1.46$1.37$1.33$0.05
2016Detailed filing. Detailed filing data is available for this year.$1.46$0.04$1.42$1.15$1.23$0.07
2015Detailed filing. Detailed filing data is available for this year.$1.61$0.12$1.49$1.14$1.20$0.06
2014Detailed filing. Detailed filing data is available for this year.$1.55$0.01$1.54$1.09$0.96$0.13
2013Detailed filing. Detailed filing data is available for this year.$1.49$0.07$1.41$0.87$1.03$0.16
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.62$0.04$1.58$1.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.87$0.07$1.79$1.02
2010Summary only. Only limited summary data is available for this year.$1.93$0.03$1.90$0.80$0.87$0.06