Civic Intelligence

Global Prison Seminaries Foundation Inc.

990 • Fiscal year 2023 • EIN 81-3640590

Jan 01, 2023 to Dec 31, 2023 • Filed on Feb 18, 2025

PO Box 1495Walker, LA 70785

(225) 400-9999

Siviq Scores

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

Liabilities / Assets

45th percentile

0.01x

Higher debt load relative to assets than 45% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

45th percentile

0.01x

Higher debt load relative to revenue than 45% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

16th percentile

-20%

Higher net margin than 16% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

76th percentile

$69,500

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 10.0% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

14th percentile

-15%

Faster asset growth than 14% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

35th percentile

-1.8%

Faster revenue growth than 35% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Down

$833,726

Down $143,919 (-15%) from 2022

Net Assets

Down

$826,093

Down $141,896 (-15%) from 2022

Liabilities

Down

$7,633

Down $2,023 (-21%) from 2022

Revenue

Down

$692,830

Down $12,738 (-1.8%) from 2022

Expenses

Down

$834,726

Down $138,315 (-14%) from 2022

Net Income

Up

-$141,896

Up $125,577 (+47%) from 2022

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2016: $246,040Liabilities 2016: $1,853Net Assets 2016: $244,1872016Assets 2017: $391,199Liabilities 2017: $4,498Net Assets 2017: $386,7012017Assets 2018: $546,680Liabilities 2018: $0Net Assets 2018: $546,6802018Assets 2019: $264,334Liabilities 2019: $1,580Net Assets 2019: $262,7542019Assets 2020: $450,181Liabilities 2020: $79,847Net Assets 2020: $370,3342020Assets 2021: $1,252,678Liabilities 2021: $17,216Net Assets 2021: $1,235,4622021Assets 2022: $977,645Liabilities 2022: $9,656Net Assets 2022: $967,9892022Assets 2023: $833,726Liabilities 2023: $7,633Net Assets 2023: $826,0932023Assets 2024: $1,196,780Liabilities 2024: $13,163Net Assets 2024: $1,183,6172024

Highlighted filing

2023

Assets$833,726
Liabilities$7,633
Net Assets$826,093

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2016: $352,582Expenses 2016: $108,395Net Income 2016: $244,1872016Revenue 2017: $497,850Expenses 2017: $355,336Net Income 2017: $142,5142017Revenue 2018: $649,464Expenses 2018: $489,485Net Income 2018: $159,9792018Revenue 2019: $711,203Expenses 2019: $995,129Net Income 2019: -$283,9262019Revenue 2020: $664,305Expenses 2020: $556,725Net Income 2020: $107,5802020Revenue 2021: $1,449,296Expenses 2021: $584,168Net Income 2021: $865,1282021Revenue 2022: $705,568Expenses 2022: $973,041Net Income 2022: -$267,4732022Revenue 2023: $692,830Expenses 2023: $834,726Net Income 2023: -$141,8962023Revenue 2024: $1,018,134Expenses 2024: $660,610Net Income 2024: $357,5242024

Highlighted filing

2023

Revenue$692,830
Expenses$834,726
Net Income-$141,896
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Feb 18, 2025
Return Version
2023v6.0
Gross Receipts
$692,830
Mission and Program Overview

Mission

An outreach ministry through the establishment of religiousseminaries within prison systems in the United States.

An outreach ministry through the establishment of religious seminaries within prison systems in the united states.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$887,527$413,716▼ $473,811
Savings and Temporary Cash Investments-$251,131-
Investments in Publicly Traded Securities$29,996$132,844▲ $102,848
Land, Buildings, and Equipment, Net$60,122$36,035▼ $24,087
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$977,645$833,726▼ $143,919
Other Assets Total-$0-
Liabilities
Other Liabilities$9,656$7,633▼ $2,023
Total Liabilities$9,656$7,633▼ $2,023
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$614,688$655,165▲ $40,477
Net Assets With Donor Restrictions$353,301$170,928▼ $182,373
Total Net Assets Fund Balance$967,989$826,093▼ $141,896
Total Liabilities and Net Assets / Fund Balance$977,645$833,726▼ $143,919

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$36,035$39,993$76,028
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Denny J AutreyCOOFT$69,500$69,500
Nathan B CainCEOFT$16,667$16,667

Board Members and Trustees

NameTitle
Robert D DowningPresident
Paul S CauwelsDirector
Renaldo WynnDirector
Terry L Van Der AaDirector
Tom KohlDirector
Charles ChatelainSec / Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$684,019
Program Service Revenue
$0
Investment Income
$8,811
Other Revenue
$0
All Other Contributions
$684,019
Change in Net Assets
$-141,896

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded1$50,191Fair Market Value (FMV)
Total Noncash Contributions1$50,191-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$289,435
Grants and Similar Amounts Paid$273,030
Salaries, Compensation, and Employee Benefits$272,261
Total Fundraising Expense$110,501
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$259,280--$259,280
Other Salaries and Wages$64,949$62,048$39,750$166,747
Travel$92,101$8,418$18,092$118,611
Current Officers, Directors, Trustees, and Key Employees$56,983$4,167$25,017$86,167
Conferences and Meetings$23,988$1,188-$25,176
Depreciation Depletion-$24,087-$24,087
Payroll Taxes$9,327$5,065$4,955$19,347
Occupancy-$14,740-$14,740
Grants to Domestic Individuals$13,750--$13,750
Office Expenses$5,193$7,626$605$13,424
Fees for Services Accounting-$8,422$400$8,822
Other Expenses$8,136$2,489$10,181$2,489
All Other Expenses$1,002$1,201-$2,203
Total Functional Expenses$564,584$159,641$110,501$834,726
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Southeastern Bapt Theo SemWake Forest, NC-WOMEN'S PRISON PROGRAM$175,000
Nola Baptist Theo SeminaryNew Orleans, LA-Seminary for Hardee Facility$55,000
Mid-america Baptist Theo SemCordova, TN-Colorado Prison Initiative$29,280
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 Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Amex Payable$7,633
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
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
No
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

Governance Explanations

Form 990, Part VI, Section B, Line 11B

A draft copy of the 990 is emailed to each member for comment prior to filing.

Form 990, Part VI, Section B, Line 15B

The organization uses a compensation committee, independent compensation consultant, form 990 of other organizations, written employment contract and an approval by the board to establish the compensation of current employees.

Form 990, Part VI, Section C, Line 18

The organization makes its governing documents and financial statements available to the public upon request.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Global Prison Seminaries Foundation
EIN
81-3640590
Phone
2254009999
Address
PO BOX 1495, WALKER, LA 70785

Signing Officer

Name
Nathan B Cain
Title
CEO
Signed
2025-02-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert D Downing
Formed
2016
Legal Domicile
TX
Voting Board Members
6
Independent Board Members
5
Employees
9
Volunteers
5

Preparer

Firm
Kolder Slaven & Company LLC
Address
11929 Bricksome Ave, Baton Rouge, LA 70816
Preparer
Yvette Poret-Crochet CPA
Phone
2252938300
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IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt04955
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05065
IRS990/PayrollTaxesGrp/ProgramServicesAmt09327
IRS990/PayrollTaxesGrp/TotalAmt019347
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0ROBERT D DOWNING
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0707347
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0568500
IRS990/PYInvestmentIncomeAmt0-1779
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0159600
IRS990/PYRevenuesLessExpensesAmt0-267473
IRS990/PYSalariesCompEmpBnftPaidAmt0244941
IRS990/PYTotalExpensesAmt0973041
IRS990/PYTotalRevenueAmt0705568
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-141896
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0692830
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0251131
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0684019
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0707347
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01378367
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0663728
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0703436
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04136897
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt08811
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0875
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt029
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0577
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt010292
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt070900
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt02702
IRS990ScheduleA/OtherIncome170Grp/TotalAmt073602
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98010
IRS990ScheduleA/PublicSupportPY170Pct00.98200
IRS990ScheduleA/PublicSupportTotal170Amt04136897
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0684019
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0707347
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01378367
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0663728
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0703436
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04136897
IRS990ScheduleA/TotalSupportAmt04220791
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt036035
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt039993
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt076028
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt07633
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0AMEX PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt036035
IRS990ScheduleD/TotalLiabilityAmt07633
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt013750
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0INDEPENDENT RESEARCH
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt01
IRS990ScheduleI/RecipientTable/CashGrantAmt029280
IRS990ScheduleI/RecipientTable/CashGrantAmt155000
IRS990ScheduleI/RecipientTable/CashGrantAmt2175000
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt10
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt20
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0COLORADO PRISON INITIATIVE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1SEMINARY FOR HARDEE FACILITY
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2WOMEN'S PRISON PROGRAM
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0MID-AMERICA BAPTIST THEO SEM
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1NOLA BAPTIST THEO SEMINARY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2SOUTHEASTERN BAPT THEO SEM
IRS990ScheduleI/RecipientTable/RecipientEIN0710430687
IRS990ScheduleI/RecipientTable/RecipientEIN1726033670
IRS990ScheduleI/RecipientTable/RecipientEIN2560649251
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt02095 APPLING ROAD
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt13939 GENTILLY BLVD
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt2PO Box 1889
IRS990ScheduleI/RecipientTable/USAddress/CityNm0CORDOVA
IRS990ScheduleI/RecipientTable/USAddress/CityNm1NEW ORLEANS
IRS990ScheduleI/RecipientTable/USAddress/CityNm2Wake Forest
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0TN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1LA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2NC
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd038016
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd170126
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd227588
IRS990ScheduleI/Total501c3OrgCnt03
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/ContributionCnt01
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/MethodOfDeterminingRevenuesTxt0FMV
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NonCashCheckboxInd0X
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NoncashContributionsRptF990Amt050191
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A DRAFT COPY OF THE 990 IS EMAILED TO EACH MEMBER FOR COMMENT PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION USES A COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, FORM 990 OF OTHER ORGANIZATIONS, WRITTEN EMPLOYMENT CONTRACT AND AN APPROVAL BY THE BOARD TO ESTABLISH THE COMPENSATION OF CURRENT EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false

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