Civic Intelligence

Center for Church Based Training

990 • Fiscal year 2024 • EIN 75-2967836

Jan 01, 2024 to Dec 31, 2024 • Filed on Apr 28, 2025

2801 Orchid DrMckinney, TX 75072-9026

(972) 547-7037

Siviq Scores

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

Liabilities / Assets

50th percentile

0.01x

Higher debt load relative to assets than 50% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

44th percentile

0.01x

Higher debt load relative to revenue than 44% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

17th percentile

-16%

Higher net margin than 17% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

81st percentile

$84,523

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 15.9% of source-year revenue.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

10th percentile

-21%

Faster asset growth than 10% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

21st percentile

-14%

Faster revenue growth than 21% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$319,404

Down $85,283 (-21%) from 2023

Net Assets

Down

$315,073

Down $84,966 (-21%) from 2023

Liabilities

Down

$4,331

Down $317 (-6.8%) from 2023

Revenue

Down

$531,604

Down $83,445 (-14%) from 2023

Expenses

Up

$616,570

Up $6,058 (+1.0%) from 2023

Net Income

Down

-$84,966

Down $89,503 (-1973%) from 2023

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $72,823Liabilities 2011: $12,748Net Assets 2011: $60,0752011Assets 2012: $121,109Liabilities 2012: $4,841Net Assets 2012: $116,2682012Assets 2013: $169,251Liabilities 2013: $4,619Net Assets 2013: $164,6322013Assets 2014: $250,774Liabilities 2014: $1,539Net Assets 2014: $249,2352014Assets 2015: $239,745Liabilities 2015: $3,393Net Assets 2015: $236,3522015Assets 2016: $259,630Liabilities 2016: $2,850Net Assets 2016: $256,7802016Assets 2017: $213,752Liabilities 2017: $4,495Net Assets 2017: $209,2572017Assets 2018: $201,703Liabilities 2018: $4,960Net Assets 2018: $196,7432018Assets 2019: $234,810Liabilities 2019: $3,507Net Assets 2019: $231,3032019Assets 2020: $412,122Liabilities 2020: $3,922Net Assets 2020: $408,2002020Assets 2021: $443,454Liabilities 2021: $9,826Net Assets 2021: $433,6282021Assets 2022: $402,209Liabilities 2022: $6,707Net Assets 2022: $395,5022022Assets 2023: $404,687Liabilities 2023: $4,648Net Assets 2023: $400,0392023Assets 2024: $319,404Liabilities 2024: $4,331Net Assets 2024: $315,0732024

Highlighted filing

2024

Assets$319,404
Liabilities$4,331
Net Assets$315,073

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $292,587Expenses 2011: $290,770Net Income 2011: $1,8172011Revenue 2012: $354,048Expenses 2012: $297,855Net Income 2012: $56,1932012Revenue 2013: $467,503Expenses 2013: $419,358Net Income 2013: $48,1452013Revenue 2014: $525,911Expenses 2014: $441,308Net Income 2014: $84,6032014Revenue 2015: $542,093Expenses 2015: $554,976Net Income 2015: -$12,8832015Revenue 2016: $530,457Expenses 2016: $510,029Net Income 2016: $20,4282016Revenue 2017: $568,550Expenses 2017: $616,073Net Income 2017: -$47,5232017Revenue 2018: $567,843Expenses 2018: $200,898Net Income 2018: $366,9452018Revenue 2019: $589,109Expenses 2019: $554,549Net Income 2019: $34,5602019Revenue 2020: $712,185Expenses 2020: $535,288Net Income 2020: $176,8972020Revenue 2021: $605,519Expenses 2021: $580,091Net Income 2021: $25,4282021Revenue 2022: $517,238Expenses 2022: $555,364Net Income 2022: -$38,1262022Revenue 2023: $615,049Expenses 2023: $610,512Net Income 2023: $4,5372023Revenue 2024: $531,604Expenses 2024: $616,570Net Income 2024: -$84,9662024

Highlighted filing

2024

Revenue$531,604
Expenses$616,570
Net Income-$84,966
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 28, 2025
Return Version
2024v5.1
Gross Receipts
$531,604
Mission and Program Overview

Mission

To assist churches as they seek to bring all to maturity and many to leadership. To promote the vision that churches should become centers of church-based training. To facilitate collaboration among churches that are involved in church-based training in the context of mission.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$245,914$169,706▼ $76,208
Savings and Temporary Cash Investments$143,432$147,151▲ $3,719
Accounts Receivable$15,341$2,547▼ $12,794
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$404,687$319,404▼ $85,283
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$4,648$4,331▼ $317
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$4,648$4,331▼ $317
Net Assets / Fund Balance
Net Assets With Donor Restrictions$324,533$235,561▼ $88,972
Net Assets Without Donor Restrictions$75,506$79,512▲ $4,006
Total Net Assets Fund Balance$400,039$315,073▼ $84,966
Total Liabilities and Net Assets / Fund Balance$404,687$319,404▼ $85,283
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Don ClossonSecretaryFT$84,523$84,523
Dave BuckertBoard MemberFT$14,796$14,796

Board Members and Trustees

NameTitle
Dave StonerPresident
Eric PaulBoard Member
Sam LisleBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$6,000
Program Service Revenue
$521,501
Investment Income
$4,103
Other Revenue
$0
All Other Contributions
$6,000
Change in Net Assets
$-84,966
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$496,243
Other Expenses$89,327
Grants and Similar Amounts Paid$31,000
Total Fundraising Expense$10,481
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$287,293$18,980$9,490$315,763
Current Officers, Directors, Trustees, and Key Employees$99,319$0$0$99,319
Other Employee Benefits$40,626$9,431$0$50,057
Payroll Taxes$31,104$0$0$31,104
Foreign Grants$25,000--$25,000
Travel$18,828$0$991$19,819
Information Technology$4,623$1,829$0$6,452
Grants to Domestic Orgs$6,000--$6,000
Other Expenses$4,141$0$0$4,141
All Other Expenses$700$2,453$0$3,153
Office Expenses$2,671$256$0$2,927
Total Functional Expenses$565,808$40,281$10,481$616,570
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
El Puente NorteTuscon, AZ-Translation of Bible project$6,000

International Summary

Offices
0
Employees
0
Spending
$25,000

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
South AmericaProgram ServiceSupport Church Training00$25,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
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
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
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
No
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

Part VI, Section B, Line 11B

990 is reviewed by Director then upon edits submitted to Board members for approval

Part VI, Section B, Line 12C

Annually each board member and key employee with suspected conflicts fills out a questionnaire. Any issues are brought before the board for final decision on any action taken.

Part VI, Section C, Line 19

Governing documents conflicts of interest policy and financial statements are available upon request subject to approval by board of directors

Filing and Contact Details

Filer

Filer Name
Center for Church Based Training
EIN
75-2967836
In Care Of
% Don Closson
Address
2801 ORCHID DR, MCKINNEY, TX 75072-9026

Signing Officer

Name
Don Closson
Title
Director
Signed
2025-04-28
Discuss with paid preparer
No

Organization Details

Principal Officer
Don Closson
Formed
2001
Legal Domicile
TX
Voting Board Members
5
Independent Board Members
3
Employees
10
Volunteers
0
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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/OfficeExpensesGrp/TotalAmt02927
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt09431
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt040626
IRS990/OtherEmployeeBenefitsGrp/TotalAmt050057
IRS990/OtherExpensesGrp/Desc0Professional Fees (Accounting & Legal)
IRS990/OtherExpensesGrp/Desc1Materials and supplies
IRS990/OtherExpensesGrp/Desc2Bank Fees
IRS990/OtherExpensesGrp/Desc3Education & Training
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt07332
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt027252
IRS990/OtherExpensesGrp/ProgramServicesAmt111585
IRS990/OtherExpensesGrp/ProgramServicesAmt26666
IRS990/OtherExpensesGrp/ProgramServicesAmt34141
IRS990/OtherExpensesGrp/TotalAmt034584
IRS990/OtherExpensesGrp/TotalAmt111585
IRS990/OtherExpensesGrp/TotalAmt26666
IRS990/OtherExpensesGrp/TotalAmt34141
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt09490
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt018980
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0287293
IRS990/OtherSalariesAndWagesGrp/TotalAmt0315763
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt031104
IRS990/PayrollTaxesGrp/TotalAmt031104
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Don Closson
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0813110
IRS990/ProgramServiceRevenueGrp/BusinessCd1813110
IRS990/ProgramServiceRevenueGrp/Desc0Religious Organizations
IRS990/ProgramServiceRevenueGrp/Desc1Education Material
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0499436
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt122065
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0499436
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt122065
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgSrvcAccomActy2Grp/Desc0Provide online sale of books booklets and other materials that pertain to the Christian way of life including maturity and worship
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt016686
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt022065
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt012065
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt011000
IRS990/PYInvestmentIncomeAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/FundraisingAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ManagementAndGeneralAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0103717
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0602984
IRS990/PYRevenuesLessExpensesAmt04537
IRS990/PYSalariesCompEmpBnftPaidAmt0495795
IRS990/PYTotalExpensesAmt0610512
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0615049
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-84966
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0499436
IRS990/RoyaltiesGrp/FundraisingAmt00
IRS990/RoyaltiesGrp/ManagementAndGeneralAmt00
IRS990/RoyaltiesGrp/ProgramServicesAmt00
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0143432
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0147151
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt06000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt06480
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt013466
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0577251
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0603197
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt016261
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt016261
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/InvestmentIncomePYPct00.00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01
IRS990ScheduleA/PublicSupportPY509Pct00.00
IRS990ScheduleA/PublicSupportTotal509Amt0619458
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt06000
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt06480
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt013466
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0593512

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.19$0.04$3.15$5.32$6.17$0.85
2023Summary only. Only limited summary data is available for this year.$4.05$0.05$4.00$6.15$6.11$0.05
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.02$0.07$3.96$5.17$5.55$0.38
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.43$0.10$4.34$6.06$5.80$0.25
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.12$0.04$4.08$7.12$5.35$1.77
2019Summary only. Only limited summary data is available for this year.$2.35$0.04$2.31$5.89$5.55$0.35
2018Summary only. Only limited summary data is available for this year.$2.02$0.05$1.97$5.68$2.01$3.67
2017Summary only. Only limited summary data is available for this year.$2.14$0.04$2.09$5.69$6.16$0.48
2016Summary only. Only limited summary data is available for this year.$2.60$0.03$2.57$5.30$5.10$0.20
2015Summary only. Only limited summary data is available for this year.$2.40$0.03$2.36$5.42$5.55$0.13
2014Summary only. Only limited summary data is available for this year.$2.51$0.02$2.49$5.26$4.41$0.85
2013Summary only. Only limited summary data is available for this year.$1.69$0.05$1.65$4.68$4.19$0.48
2012Summary only. Only limited summary data is available for this year.$1.21$0.05$1.16$3.54$2.98$0.56
2011Summary only. Only limited summary data is available for this year.$0.73$0.13$0.60$2.93$2.91$0.02