Civic Intelligence

Fresh Fire Ministries USA

990 • Fiscal year 2017 • EIN 80-0194043

Jan 01, 2017 to Dec 31, 2017 • Filed on Sep 04, 2018

375 Star Light DriveFort Mill, SC 29715

(704) 285-7399

Siviq Scores

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

Liabilities / Assets

99th percentile

2.61x

Higher debt load relative to assets than 99% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

65th percentile

0.10x

Higher debt load relative to revenue than 65% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

27th percentile

-4.8%

Higher net margin than 27% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

88th percentile

$101,296

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 12.3% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

6th percentile

-29%

Faster asset growth than 6% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

25th percentile

-8.1%

Faster revenue growth than 25% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Down

$30,488

Down $12,365 (-29%) from 2016

Net Assets

Down

-$48,972

Down $39,805 (-434%) from 2016

Liabilities

Up

$79,460

Up $27,440 (+53%) from 2016

Revenue

Down

$826,098

Down $73,172 (-8.1%) from 2016

Expenses

Down

$865,903

Down $42,655 (-4.7%) from 2016

Net Income

Down

-$39,805

Down $30,517 (-329%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0-$500K-$1.0MAssets 2011: $59,240Liabilities 2011: $13,672Net Assets 2011: $45,5682011Assets 2012: $54,846Liabilities 2012: $32,551Net Assets 2012: $22,2952012Assets 2013: $54,550Liabilities 2013: $33,809Net Assets 2013: $20,7412013Assets 2014: $82,218Liabilities 2014: $46,509Net Assets 2014: $35,7092014Assets 2015: $58,792Liabilities 2015: $58,668Net Assets 2015: $1242015Assets 2016: $42,853Liabilities 2016: $52,020Net Assets 2016: -$9,1672016Assets 2017: $30,488Liabilities 2017: $79,460Net Assets 2017: -$48,9722017Assets 2018: $16,539Liabilities 2018: $84,524Net Assets 2018: -$67,9852018Assets 2019: $18,377Liabilities 2019: $65,338Net Assets 2019: -$46,9612019Assets 2021: $135,231Liabilities 2021: $352,1152021Assets 2023: $14,178Liabilities 2023: $553,6782023Assets 2024: $10,675Liabilities 2024: $545,789Net Assets 2024: -$535,1142024

Highlighted filing

2017

Assets$30,488
Liabilities$79,460
Net Assets-$48,972

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $595,675Expenses 2011: $641,806Net Income 2011: -$46,1312011Revenue 2012: $566,001Expenses 2012: $589,274Net Income 2012: -$23,2732012Revenue 2013: $549,097Expenses 2013: $550,651Net Income 2013: -$1,5542013Revenue 2014: $507,506Expenses 2014: $492,538Net Income 2014: $14,9682014Revenue 2015: $845,905Expenses 2015: $881,490Net Income 2015: -$35,5852015Revenue 2016: $899,270Expenses 2016: $908,558Net Income 2016: -$9,2882016Revenue 2017: $826,098Expenses 2017: $865,903Net Income 2017: -$39,8052017Revenue 2018: $793,321Expenses 2018: $812,335Net Income 2018: -$19,0142018Revenue 2019: $668,205Expenses 2019: $580,982Net Income 2019: $87,2232019Revenue 2021: $189,178Expenses 2021: $309,702Net Income 2021: -$120,5242021Revenue 2023: $172,723Expenses 2023: $282,938Net Income 2023: -$110,2152023Revenue 2024: $145,061Expenses 2024: $140,675Net Income 2024: $4,3862024

Highlighted filing

2017

Revenue$826,098
Expenses$865,903
Net Income-$39,805
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Sep 4, 2018
Return Version
2017v2.2
Gross Receipts
$830,282
Mission and Program Overview

Mission

The organization, through conference and classroom

The organization, through conference settings, spreads the gospel and conducts humanitarian aid through out the united states and internationaly

Balance Sheet Detail
LineBeginningEndChange
Assets
Receivables From Officers Etc$12,691--
Land, Buildings, and Equipment, Net$19,651$10,932▼ $8,719
Cash and Non-Interest-Bearing Accounts$5,511$9,053▲ $3,542
Inventories for Sale or Use$5,000$5,000→ $0
Total Assets$42,853$30,488▼ $12,365
Other Assets Total-$5,503-
Liabilities
Accounts Payable and Accrued Expenses$52,020$79,460▲ $27,440
Total Liabilities$52,020$79,460▲ $27,440
Net Assets / Fund Balance
Unrestricted Net Assets$-9,167$-48,972▼ $39,805
Total Net Assets Fund Balance$-9,167$-48,972▼ $39,805
Total Liabilities and Net Assets / Fund Balance$42,853$30,488▼ $12,365

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$10,932$29,131$40,063
Other Land Buildings-$33,887$33,887
Other Assets Org$-1--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Todd BentleyPres/board MemberFT$101,296$101,296
Jessica BentleyDirector of Op/board MemberFT$68,031$68,031

Board Members and Trustees

NameTitle
Darryn BelieuBoard Member
Rick JoynerBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$708,498
Program Service Revenue
$112,115
Investment Income
$0
Other Revenue
$5,485
All Other Contributions
$708,498
Change in Net Assets
$-39,805
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$487,263
Salaries, Compensation, and Employee Benefits$378,640
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Travel$178,352$0$0$178,352
Current Officers, Directors, Trustees, and Key Employees$126,995$42,332$0$169,327
Other Salaries and Wages$108,307$36,102$0$144,409
Conferences and Meetings$137,177$0$0$137,177
Other Employee Benefits$33,960$14,555$0$48,515
Occupancy$31,909$10,637$0$42,546
Payroll Taxes$11,472$4,917$0$16,389
Information Technology$0$15,499$0$15,499
Office Expenses$8,758$2,920$0$11,678
Interest$0$9,495$0$9,495
Advertising$8,973$0$0$8,973
Fees for Services Accounting$0$5,407$0$5,407
Depreciation Depletion$0$5,097$0$5,097
Other Expenses$0$3,622$0$3,622
Fees for Services Legal$0$270$0$270
Total Functional Expenses$715,050$150,853$0$865,903
International Activity

International Summary

Offices
0
Employees
0
Spending
$20,436

International Compliance

Foreign grant records maintained
No
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
Middle EastConferenceConference00$12,100
North AmericaConferenceConference00$8,336
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Jessica Bentley Is Sole Member of LSound of Fire Pays Rent to Fresh FireNo$1,600

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees$12,691--
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Fresh Fire USA
EIN
80-0194043
Phone
7042857399
Address
375 STAR LIGHT DRIVE, FORT MILL, SC 29715

Signing Officer

Name
Todd Bentley
Title
President
Phone
7042857399
Signed
2018-09-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Todd Bentley
Formed
2009
Legal Domicile
Sc
Voting Board Members
4
Independent Board Members
2
Employees
12
Volunteers
1

Preparer

Firm
Michael a Rogers CPA Pa
Address
328 SOUTH FRONT STREET, NEW BERN, NC 28560
Preparer
Michael a Rogers CPA
Phone
2526363500
Supplemental Narrative

Additional Explanations

Pt VI, Line 2

Todd and jessica bentley are spouses

Pt VI, Line 8A

Minutes are taken at all board meetings

Pt VI, Line 8B

Minutes are taken at all board meetings

Pt VI, Line 11B

Board members are issued a copy of the filing

Pt VI, Line 15A

Non paid board members do a comparison of wage and benefit on all paid positions and make recomendations

Pt VI, Line 18

Organization makes it records open upon request ath the organizations facility

Pt VI, Line 19

Organization makes it records open upon request ath the organizations facility

Pt VI, Line 15B

Non paid board members do a comparison of wage and benefit on all paid positions and make recomendations

Pt V, Line 3B

Organization had enough expenses to cover the 3000 ubi

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IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt03511342
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0708498
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0898124
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0847892
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0511924
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0544904
IRS990ScheduleA/Total509Grp/TotalAmt03511342
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03511342
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt010932
IRS990ScheduleD/EquipmentGrp/DepreciationAmt029131
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt040063
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt05504
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1-1
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0UNDEPOSITED FUNDS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1ROUNDING
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt033887
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt033887
IRS990ScheduleD/TotalBookValueLandBuildingsAmt010932
IRS990ScheduleD/TotalBookValueOtherAssetsAmt05503
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt10
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt10
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt012100
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt18336
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0Middle East
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt1North America
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0CONFERENCE
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt1CONFERENCE
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0CONFERENCE
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt1CONFERENCE
IRS990ScheduleF/BoycottCountriesInd0false
IRS990ScheduleF/ForeignCorpOwnershipInd0false
IRS990ScheduleF/ForeignPartnershipInd0false
IRS990ScheduleF/GrantRecordsMaintainedInd0false
IRS990ScheduleF/InterestInForeignTrustInd0false
IRS990ScheduleF/PassiveForeignInvestmestCoInd0false
IRS990ScheduleF/SubtotalEmployeesCnt00
IRS990ScheduleF/SubtotalOfficesCnt00
IRS990ScheduleF/SubtotalSpentAmt020436
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0NO GRANTS OR DONATIONS WERE MADE THE ORGANIZATION CONCUCTED CONFERENCES IN MEXICO, PAKISTAN, INDIA, RUSSIA, AND CANADA
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt1ACCURAL METHOD, TRAVEL AND CONFERENCE EXPENSES
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt I Line 2
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt I Line 3 Col (F)
IRS990ScheduleF/TotalEmployeeCnt00
IRS990ScheduleF/TotalOfficeCnt00
IRS990ScheduleF/TotalSpentAmt020436
IRS990ScheduleF/TransferToForeignCorpInd0false
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0SOUND OF FIRE LLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt1SOUND OF FIRE LLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0JESSICA BENTLEY IS SOLE MEMBER OF L
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1JESSICA BENTLEY IS SOLE MEMBER OF L
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt01600
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0SOUND OF FIRE PAYS RENT TO FRESH FIRE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1SOUND OF FIRE REIMBURSED FRESH FIRE TRAVEL EXPENSE
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt012691
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0ADVANCE
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt025382
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0TODD BENTLEY
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0EVANGELIST
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0false
IRS990ScheduleL/TotalBalanceDueAmt012691
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TODD AND JESSICA BENTLEY ARE SPOUSES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MINUTES ARE TAKEN AT ALL BOARD MEETINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MINUTES ARE TAKEN AT ALL BOARD MEETINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD MEMBERS ARE ISSUED A COPY OF THE FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NON PAID BOARD MEMBERS DO A COMPARISON OF WAGE AND BENEFIT ON ALL PAID POSITIONS AND MAKE RECOMENDATIONS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ORGANIZATION MAKES IT RECORDS OPEN UPON REQUEST ATH THE ORGANIZATIONS FACILITY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ORGANIZATION MAKES IT RECORDS OPEN UPON REQUEST ATH THE ORGANIZATIONS FACILITY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7NON PAID BOARD MEMBERS DO A COMPARISON OF WAGE AND BENEFIT ON ALL PAID POSITIONS AND MAKE RECOMENDATIONS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8ORGANIZATION HAD ENOUGH EXPENSES TO COVER THE 3000 UBI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Pt V, Line 3b
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt042853
IRS990/TotalAssetsEOYAmt030488
IRS990/TotalAssetsGrp/BOYAmt042853
IRS990/TotalAssetsGrp/EOYAmt030488
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0708498
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0150853
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0715050
IRS990/TotalFunctionalExpensesGrp/TotalAmt0865903
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt052020
IRS990/TotalLiabilitiesEOYAmt079460
IRS990/TotalLiabilitiesGrp/BOYAmt052020
IRS990/TotalLiabilitiesGrp/EOYAmt079460
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-9167
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-48972
IRS990/TotalProgramServiceExpensesAmt0715050
IRS990/TotalProgramServiceRevenueAmt0112115
IRS990/TotalReportableCompFromOrgAmt0169327
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0117600
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0826098
IRS990/TotalVolunteersCnt01
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt042853
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt030488
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt00

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