Civic Intelligence

Kingdom Channels Inc

EIN 81-1809728 • 501(c)3 • Ephrata, PA

Profile

Making disciples of christ and establishing assemblies which uphold all his teachings among people groups in the region known as the 10/40 window that have minimal jesus following presence. Our mission also includes mobilizing, training, educating, and equipping believers.

2044 W Main StEphrata, PA 17522

www.kingdomchannels.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.13x

Higher debt load relative to assets than 60% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

55th percentile

0.10x

Higher debt load relative to revenue than 55% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

25th percentile

-7.7%

Higher net margin than 25% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

58th percentile

$78,811

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 6.6% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

35th percentile

-1.0%

Faster asset growth than 35% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

22nd percentile

-11%

Faster revenue growth than 22% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$967,488

Up $316,328 (+49%) from 2021

Liabilities

Up

$122,722

Up $96,682 (+371%) from 2021

Net Assets

Up

$844,766

Up $219,646 (+35%) from 2021

Revenue

Up

$1,202,603

Up $121,865 (+11%) from 2021

Expenses

Up

$1,294,703

Up $497,762 (+62%) from 2021

Net Income

Down

-$92,100

Down $375,897 (-132%) from 2021

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0Assets 2016: $34,983Liabilities 2016: $1,459Net Assets 2016: $33,5242016Assets 2018: $121,627Liabilities 2018: $18,294Net Assets 2018: $103,3332018Assets 2019: $199,956Liabilities 2019: $15,861Net Assets 2019: $184,0952019Assets 2020: $362,228Liabilities 2020: $23,455Net Assets 2020: $338,7732020Assets 2021: $651,160Liabilities 2021: $26,040Net Assets 2021: $625,1202021Assets 2024: $967,488Liabilities 2024: $122,722Net Assets 2024: $844,7662024

Highlighted filing

2024

Assets$967,488
Liabilities$122,722
Net Assets$844,766

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2016: $132,137Expenses 2016: $98,613Net Income 2016: $33,5242016Revenue 2018: $367,885Expenses 2018: $364,963Net Income 2018: $2,9222018Revenue 2019: $549,540Expenses 2019: $468,778Net Income 2019: $80,7622019Revenue 2020: $656,274Expenses 2020: $501,596Net Income 2020: $154,6782020Revenue 2021: $1,080,738Expenses 2021: $796,941Net Income 2021: $283,7972021Revenue 2024: $1,202,603Expenses 2024: $1,294,703Net Income 2024: -$92,1002024

Highlighted filing

2024

Revenue$1,202,603
Expenses$1,294,703
Net Income-$92,100

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 7, 2025
Return Version
2024v5.2
Gross Receipts
$1,258,745
Mission and Program Overview

Mission

Making disciples of christ and establishing assemblies which uphold all his teachings among people groups in the region known as the 10/40 window that have minimal jesus following presence. Our mission also includes mobilizing, training, educating, and equipping believers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$28,721$355,868▲ $327,147
Cash and Non-Interest-Bearing Accounts$747,164$350,419▼ $396,745
Land, Buildings, and Equipment, Net$178,387$195,900▲ $17,513
Prepaid Expenses and Deferred Charges$14,800$15,257▲ $457
Other Notes and Loans Receivable, Net$8,500$7,697▼ $803
Accounts Receivable-$307-
Total Assets$977,572$967,488▼ $10,084
Other Assets Total-$42,040-
Liabilities
Accounts Payable and Accrued Expenses$40,706$94,011▲ $53,305
Other Liabilities-$28,711-
Total Liabilities$40,706$122,722▲ $82,016
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$689,742$608,381▼ $81,361
Net Assets With Donor Restrictions$247,124$236,385▼ $10,739
Total Net Assets Fund Balance$936,866$844,766▼ $92,100
Total Liabilities and Net Assets / Fund Balance$977,572$967,488▼ $10,084

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$181,988$123,937$305,925
Buildings$13,912$88$14,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Brent BearM&r Team Leader Former DirectorFT$78,811$78,811
M MExecutive Team Leader Former DirecFT$76,650$76,650
Marlin SommersAdministratorPT$36,276$36,276
Merle WeaverChairman Former OfficerPT$11,125$11,125
D KDirectorPT$10,928$10,928

Board Members and Trustees

NameTitle
Steve SimmonsVice-chairman
Glenn MartinMember
Anthony GingrichSecretary
Judah ClapperTreasurer Former Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,123,909
Program Service Revenue
$54,766
Investment Income
$29,542
Other Revenue
$-5,614
All Other Contributions
$1,123,909
Change in Net Assets
$-92,100

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,202,603
Revenue Not Reported on Form 990
$17,370
Total Revenue per Audited Statements
$1,219,973
Total Revenue per Form 990
$1,202,603
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$638,290
Salaries, Compensation, and Employee Benefits$583,533
Total Fundraising Expense$104,290
Grants and Similar Amounts Paid$72,880
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$201,889$107,272$32,709$341,870
Current Officers, Directors, Trustees, and Key Employees$131,475$63,123$19,192$213,790
Travel$141,509$5,842$6,855$154,206
Conferences and Meetings$80,955$4,323-$85,278
Other Expenses$75,103$220$14$75,337
Foreign Grants$72,880--$72,880
Occupancy$53,581$12,320$7$65,908
Depreciation Depletion$45,034--$45,034
Advertising$7,581$2,689$34,465$44,735
Payroll Taxes$15,588$9,379$2,906$27,873
All Other Expenses$13,280$11,328$1,302$25,910
Fees for Services Legal$2,681$5,250-$7,931
Fees for Services Accounting-$7,000-$7,000
Office Expenses$633--$633
Total Functional Expenses$936,843$253,570$104,290$1,294,703

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,312,073
Expenses per Audited Statements$1,294,703
Total Expenses per Form 990$1,294,703
Expenses Not Reported on Form 990$17,370
International Activity

International Summary

Offices
5
Employees
18
Spending
$755,159

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
Middle East and North AfricaProgram ServicesAidcompassiontrain415$533,487
Sub-saharan AfricaProgram ServicesLit Distribution13$99,431
Russia and Neighboring StatesProgram ServicesAid and Compassion--$87,252
South AmericaProgram ServicesTraining & Equipping--$34,989
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$21,359
Fundraising Gross Income$13,528
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
Merle WeaverChairman of the BoardContract ServicesNo$115,897
Merle WeaverChairman of the BoardContract ServicesNo$7,865
MmBoard MemberContract ServicesNo$445
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Right of Use Liability$28,711
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
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

Organizational document changes Part VI line 4

KINGDOM CHANNELS UPDATED ITS BY-LAWS DURING 2024. SUMMARY OF SIGNIFICANT CHANGES ARE AS FOLLOWS:Article VI Officers And Organizational Operations:-Removed with the exception of the Treasurer as FOO, leaving the sentence to read Directors will not typically serve as corporate officers.-Removed the ADMINISTRATIVE TEAM LEADER from the list of officers in Section 1. Officers-Removed Administrative Team Leader from the executive team and replaced with Financial Oversight Officer.- Removed Executive Team from those who will attend all board meetings and replaced with above described officers.DUTIES OF ADMINISTRATIVE TEAM LEADER:Entire Section was removed.Article VII FIELD DIRECTORS:Entire Section was removed .ARTICLE VII: FIELD COMMITTEES-Added: For a project to become a formal Kingdom Channels field a Field Committee is needed. The Field Committee Leader will be appointed by mutual agreement of the Board and the Executive Team. Additional members of the committee will be appointed by agreement of the Field Committee Leader and the Executive Team. Organizationally, the Field Committee Leader answers to, and regularly communicates with, the Executive Team to ensure the Field Committees work aligns with the broader organizations current strategies. As a voting committee, decision making authority is vested in the committee as a whole. Ideally the Field Committee Leader and the majority of committee members will live on their respective field.

Form 990 governing body review Part VI line 11

The kingdom channels board treasurer reviews form 990 for accuracy prior to its filing with the internal revenue service. No review was or will be performed by the entire board prior to filing. The review has been delegated to the administrator and the treasurer of the board.

Governing documents etc available to public Part VI line 19

Kingdom channels makes its annual audited financial statements and other governing documents available upon request. These documents may also be inspected by appointment at the kingdom channels business office.

Filing and Contact Details

Filer

Filer Name
Kingdom Channels Inc
EIN
81-1809728
In Care Of
% JUDAH CLAPPER
Phone
7575241040
Address
2044 W MAIN ST, EPHRATA, PA 17522

Signing Officer

Name
Judah Clapper
Title
Treasurer
Phone
7575241040
Signed
2025-11-07
Discuss with paid preparer
Yes

Organization Details

Formed
2016
Legal Domicile
Pa
Voting Board Members
5
Independent Board Members
4
Employees
22
Volunteers
130

Preparer

Firm
Payne White & Schmutz CPA Pa
Address
114 W NORTH 1ST STREET, SENECA, SC 29678
Preparer
Christian J Schmutz CPA
Phone
8648821937
Supplemental Narrative

Additional Explanations

Significant program services not listed on prior year return Part III line 2

As disclosed in part iii line 2, the organization undertook two new significant programs in 2024. These are shown as achievements on line 4 of part iii. The two programs are:1) the organization seeks to make literature distributions in order to advance the organizations mission by ministering to the spiritual needs of others.2) the organization seeks to minister to the physical needs of others by assisting with agricultural related projects.

Financial Statement Notes

Part X, Line 2-Text in footnote regarding FIN 48 (ASC 740)

Kingdom channels has adopted accounting principles related to accounting for uncertainty in income taxes. Kingdom channels policy is to record a liability for any tax position taken that is beneficial to kingdom channels, including any related interest and penalties, when it is more likely than not the position taken by management with respect to a transaction or class of transactions will be overturned by a taxing authority upon examination. Penalties and interest related to underpayment of income taxes are not recorded as income taxes but as penalties and interest expense. Management believes there are no such positions as of year-end and, accordingly, no liability has been accrued.

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IRS990/MissionDesc0MAKING DISCIPLES OF CHRIST AND ESTABLISHING ASSEMBLIES WHICH UPHOLD ALL HIS TEACHINGS AMONG PEOPLE GROUPS IN THE REGION KNOWN AS THE 10/40 WINDOW THAT HAVE MINIMAL JESUS FOLLOWING PRESENCE. OUR MISSION ALSO INCLUDES MOBILIZING, TRAINING, EDUCATING, AND EQUIPPING BELIEVERS.
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IRS990/ProgSrvcAccomActy2Grp/Desc0WE OFFER TRAINING TO OUR STAFF AND OTHER INTERESTED PEOPLE TO EQUIP AND MOBILIZE BELIEVERS. TRAININGS INCLUDE BIBLE AND THEOLOGY, CULTURAL, RELIGIOUS, AND POLITICAL UNDERSTANDING, PERSONAL DEVELOPMENT, AND SKILLS FOR OPERATING IN POTENTIALLY DANGEROUS, REMOTE, OR EMERGENCY SITUATIONS. WE ALSO MAKE AVAILABLE EDUCATIONAL RESOURCES TO ASSIST IN TRAINING AND MOBILIZATION.
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IRS990/ProgSrvcAccomActy3Grp/Desc0THE ORGANIZATION SEEKS TO MAKE LITERATURE DISTRIBUTIONS IN ORDER TO ADVANCE THE ORGANIZATIONS MISSION BY MINISTERING TO THE SPIRITUAL NEEDS OF OTHERS.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE ORGANIZATION SEEKS TO MINISTER TO THE PHYSICAL NEEDS OF OTHERS BY ASSISTING WITH AGRICULTURAL RELATED PROJECTS.
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING RIGHT OF USE LIABILITY
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0KINGDOM CHANNELS HAS ADOPTED ACCOUNTING PRINCIPLES RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. KINGDOM CHANNELS POLICY IS TO RECORD A LIABILITY FOR ANY TAX POSITION TAKEN THAT IS BENEFICIAL TO KINGDOM CHANNELS, INCLUDING ANY RELATED INTEREST AND PENALTIES, WHEN IT IS MORE LIKELY THAN NOT THE POSITION TAKEN BY MANAGEMENT WITH RESPECT TO A TRANSACTION OR CLASS OF TRANSACTIONS WILL BE OVERTURNED BY A TAXING AUTHORITY UPON EXAMINATION. PENALTIES AND INTEREST RELATED TO UNDERPAYMENT OF INCOME TAXES ARE NOT RECORDED AS INCOME TAXES BUT AS PENALTIES AND INTEREST EXPENSE. MANAGEMENT BELIEVES THERE ARE NO SUCH POSITIONS AS OF YEAR-END AND, ACCORDINGLY, NO LIABILITY HAS BEEN ACCRUED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2-Text in footnote regarding FIN 48 (ASC 740)
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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0MIDDLE EAST AND NORTH AFRICA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt1SUB-SAHARAN AFRICA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt2RUSSIA AND NEIGHBORING STATES
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt3SOUTH AMERICA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0AIDCOMPASSIONTRAIN
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt1LIT DISTRIBUTION
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt2AID AND COMPASSION
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt3TRAINING & EQUIPPING
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0PROGRAM SERVICES
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt1PROGRAM SERVICES
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt2PROGRAM SERVICES
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt3PROGRAM SERVICES
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