Civic Intelligence

Joel Gregory Ministries

990 • Fiscal year 2014 • EIN 75-2895890

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 10, 2015

2828 Austin AveWaco, TX 76710

(817) 877-1048

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.91x

Higher debt load relative to assets than 93% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

95th percentile

0.92x

Higher debt load relative to revenue than 95% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

14th percentile

-22%

Higher net margin than 14% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

99th percentile

$157,028

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 53.3% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

94th percentile

161%

Faster asset growth than 94% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

28th percentile

-14%

Faster revenue growth than 28% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Up

$299,136

Up $184,460 (+161%) from 2013

Net Assets

Down

$27,477

Down $27,849 (-50%) from 2013

Liabilities

Up

$271,659

Up $212,309 (+358%) from 2013

Revenue

Down

$294,728

Down $46,988 (-14%) from 2013

Expenses

Up

$360,818

Up $41,114 (+13%) from 2013

Net Income

Down

-$66,090

Down $88,102 (-400%) from 2013

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $47,153Liabilities 2010: $11,836Net Assets 2010: $35,3172010Assets 2011: $43,366Liabilities 2011: $16,873Net Assets 2011: $26,4932011Assets 2012: $100,578Liabilities 2012: $67,264Net Assets 2012: $33,3142012Assets 2013: $114,676Liabilities 2013: $59,350Net Assets 2013: $55,3262013Assets 2014: $299,136Liabilities 2014: $271,659Net Assets 2014: $27,4772014Assets 2015: $176,211Liabilities 2015: $36,619Net Assets 2015: $139,5922015Assets 2016: $219,912Liabilities 2016: $27,958Net Assets 2016: $191,9542016Assets 2017: $229,029Liabilities 2017: $32,877Net Assets 2017: $196,1522017Assets 2018: $300,405Liabilities 2018: $17,197Net Assets 2018: $283,2082018Assets 2019: $357,903Liabilities 2019: $26,731Net Assets 2019: $331,1722019Assets 2020: $442,714Liabilities 2020: $149,530Net Assets 2020: $293,1842020Assets 2021: $382,728Liabilities 2021: $145,573Net Assets 2021: $237,1552021Assets 2022: $454,863Liabilities 2022: $154,046Net Assets 2022: $300,8172022Assets 2023: $593,153Liabilities 2023: $152,423Net Assets 2023: $440,7302023Assets 2024: $668,340Liabilities 2024: $142,511Net Assets 2024: $525,8292024

Highlighted filing

2014

Assets$299,136
Liabilities$271,659
Net Assets$27,477

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2010: $271,149Expenses 2010: $290,277Net Income 2010: -$19,1282010Revenue 2011: $307,019Expenses 2011: $315,789Net Income 2011: -$8,7702011Revenue 2012: $327,450Expenses 2012: $320,629Net Income 2012: $6,8212012Revenue 2013: $341,716Expenses 2013: $319,704Net Income 2013: $22,0122013Revenue 2014: $294,728Expenses 2014: $360,818Net Income 2014: -$66,0902014Revenue 2015: $521,137Expenses 2015: $379,194Net Income 2015: $141,9432015Revenue 2016: $421,994Expenses 2016: $370,486Net Income 2016: $51,5082016Revenue 2017: $468,115Expenses 2017: $443,918Net Income 2017: $24,1972017Revenue 2018: $427,122Expenses 2018: $340,066Net Income 2018: $87,0562018Revenue 2019: $417,359Expenses 2019: $367,584Net Income 2019: $49,7752019Revenue 2020: $327,444Expenses 2020: $380,432Net Income 2020: -$52,9882020Revenue 2021: $315,348Expenses 2021: $371,377Net Income 2021: -$56,0292021Revenue 2022: $265,100Expenses 2022: $197,968Net Income 2022: $67,1322022Revenue 2023: $363,495Expenses 2023: $222,836Net Income 2023: $140,6592023Revenue 2024: $418,156Expenses 2024: $330,103Net Income 2024: $88,0532024

Highlighted filing

2014

Revenue$294,728
Expenses$360,818
Net Income-$66,090
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 10, 2015
Return Version
2014v5.0
Gross Receipts
$310,000
Mission and Program Overview

Mission

Joel gregory ministries is a ministry of preaching, teaching, writing, and consulting at churches, conferences, educational institutions and with individuals for purposes of proclaiming and teaching the christian faith.

Joel gregory is a ministry of preaching, teaching, writing, and consulting at churches, conferences, educational institutions and with individuals for purposes of proclaiming and teaching the christian faith.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$37,501$214,684▲ $177,183
Cash and Non-Interest-Bearing Accounts$5,692$31,733▲ $26,041
Rtn Earn Endowment Incm Other Fnds$55,326$27,477▼ $27,849
Land, Buildings, and Equipment, Net$36,101$21,838▼ $14,263
Inventories for Sale or Use$12,378$8,378▼ $4,000
Receivables From Officers Etc$2,945--
Pledges and Grants Receivable$58$2,503▲ $2,445
Total Assets$114,676$299,136▲ $184,460
Other Assets Total$20,001$20,000▼ $1
Liabilities
Other Liabilities-$220,000-
Mortgage Notes Payable Secured by Investment Property$40,748$30,095▼ $10,653
Accounts Payable and Accrued Expenses$18,602$21,564▲ $2,962
Total Liabilities$59,350$271,659▲ $212,309
Net Assets / Fund Balance
Total Net Assets Fund Balance$55,326$27,477▼ $27,849
Total Liabilities and Net Assets / Fund Balance$114,676$299,136▲ $184,460

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$21,838$45,347$67,185
Other Assets Org$20,000--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joel GregoryPres/directoFT$157,028-$157,028
Joel GregoryPres/director-$109,111$47,917$157,028

Board Members and Trustees

NameTitle
Karl SingerChairman
Chandler PeeplesVice Chairma
Bill CrouchDirector
Burton PattersonDirector
Ralph Douglas West SrDirector
Joe CarterSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$288,380
Program Service Revenue
$0
Investment Income
$133
Other Revenue
$6,215
All Other Contributions
$288,380
Change in Net Assets
$-66,090
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$198,166
Salaries, Compensation, and Employee Benefits$162,652
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$157,027--$157,027
Travel$64,220--$64,220
Office Expenses$16,053$4,014-$20,067
Fees for Services Other$5,340$13,230-$18,570
Depreciation Depletion$16,568--$16,568
Information Technology$11,248$2,812-$14,060
Occupancy-$10,546-$10,546
Other Salaries and Wages$1,125$4,500-$5,625
Fees for Services Accounting-$4,942-$4,942
Other Expenses$2,357$589-$2,946
All Other Expenses-$2,843-$2,843
Interest-$1,286-$1,286
Insurance-$880-$880
Conferences and Meetings$400--$400
Total Functional Expenses$308,772$52,046$0$360,818
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 Officers, Directors, Trustees, and Key Employees$2,945--
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Restricted Donation$220,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Joel Gregory Ministries
EIN
75-2895890
Phone
8178771048
Address
2828 AUSTIN AVE, WACO, TX 76710

Signing Officer

Name
Joel Gregory
Title
President/director
Phone
8178771048
Signed
2015-11-10
Discuss with paid preparer
Yes

Organization Details

Formed
2000
Legal Domicile
TX
Voting Board Members
7
Independent Board Members
6
Employees
2

Preparer

Firm
Dunlap & Company
Address
3401 GREENBRIAR STE 400, MIDLAND, TX 79707
Preparer
Michael D Dunlap CPA
Phone
4326853306
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Cash from accounts that were not on the books 38,241

Raw XML Appendix363 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.

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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRES/DIRECTOR
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CASH FROM ACCOUNTS THAT WERE NOT ON THE BOOKS 38,241
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XI, LINE 9
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IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt059350
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
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IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.GREGORYMINISTRIES.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT/DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08178771048
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JOEL GREGORY MINISTRIES
ReturnHeader/Filer/BusinessNameControlTxt0JOEL
ReturnHeader/Filer/EIN0752895890
ReturnHeader/Filer/PhoneNum08178771048
ReturnHeader/Filer/USAddress/AddressLine1Txt02828 AUSTIN AVE
ReturnHeader/Filer/USAddress/CityNm0WACO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd076710
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0200008886
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DUNLAP & COMPANY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03401 GREENBRIAR STE 400
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MIDLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd079707
ReturnHeader/PreparerPersonGrp/PhoneNum04326853306
ReturnHeader/PreparerPersonGrp/PreparationDt02015-11-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL D DUNLAP CPA
ReturnHeader/ReturnTs02015-11-13T15:44:36-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.68$1.43$5.26$4.18$3.30$0.88
2023Detailed filing. Detailed filing data is available for this year.$5.93$1.52$4.41$3.63$2.23$1.41
2022Detailed filing. Detailed filing data is available for this year.$4.55$1.54$3.01$2.65$1.98$0.67
2021Detailed filing. Detailed filing data is available for this year.$3.83$1.46$2.37$3.15$3.71$0.56
2020Detailed filing. Detailed filing data is available for this year.$4.43$1.50$2.93$3.27$3.80$0.53
2019Detailed filing. Detailed filing data is available for this year.$3.58$0.27$3.31$4.17$3.68$0.50
2018Detailed filing. Detailed filing data is available for this year.$3.00$0.17$2.83$4.27$3.40$0.87
2017Detailed filing. Detailed filing data is available for this year.$2.29$0.33$1.96$4.68$4.44$0.24
2016Detailed filing. Detailed filing data is available for this year.$2.20$0.28$1.92$4.22$3.70$0.52
2015Detailed filing. Detailed filing data is available for this year.$1.76$0.37$1.40$5.21$3.79$1.42
2014Detailed filing. Detailed filing data is available for this year.$2.99$2.72$0.27$2.95$3.61$0.66
2013Detailed filing. Detailed filing data is available for this year.$1.15$0.59$0.55$3.42$3.20$0.22
2012Summary only. Only limited summary data is available for this year.$1.01$0.67$0.33$3.27$3.21$0.07
2011Summary only. Only limited summary data is available for this year.$0.43$0.17$0.26$3.07$3.16$0.09
2010Summary only. Only limited summary data is available for this year.$0.47$0.12$0.35$2.71$2.90$0.19