Civic Intelligence

Global Childrens Network

EIN 81-4794232 • 501(c)3 • Avinger, TX

Profile

The purpose of Global Childrens Network is to provide training, ministry resources and networking opportunities to equip church leaders & parents around the world as they lead children & youth to follow Jesus as next generation disciples in order to fulfill the Great Commission.

150 Cr 1535Avinger, TX 75630

www:globalchildrensnetwork.org

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.18x

Higher debt load relative to assets than 82% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

77th percentile

0.04x

Higher debt load relative to revenue than 77% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

39th percentile

-3.0%

Higher net margin than 39% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

36th percentile

-13%

Faster asset growth than 36% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

43rd percentile

-6.9%

Faster revenue growth than 43% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Down

$0

Down $76,431 (-100%) from 2022

Liabilities

Down

$0

Down $13,737 (-100%) from 2022

Net Assets

Down

$0

Down $62,694 (-100%) from 2022

Operations
Liabilities / Revenue77th percentileNet Margin39th percentile

Revenue

Down

$227,092

Down $87,830 (-28%) from 2022

Expenses

Down

$158,535

Down $165,724 (-51%) from 2022

Net Income

Up

$68,557

Up $77,894 (+834%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth36th percentile

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

$100K$50K$0Assets 2017: $82,109Liabilities 2017: $24,658Net Assets 2017: $57,4512017Assets 2018: $66,404Liabilities 2018: $17,482Net Assets 2018: $48,9222018Assets 2019: $98,698Liabilities 2019: $15,481Net Assets 2019: $83,2172019Assets 2020: $53,829Liabilities 2020: $14,027Net Assets 2020: $39,8022020Assets 2021: $87,573Liabilities 2021: $15,542Net Assets 2021: $72,0312021Assets 2022: $76,431Liabilities 2022: $13,737Net Assets 2022: $62,6942022Assets 2023: $0Liabilities 2023: $0Net Assets 2023: $02023

Highlighted filing

2023

Assets$0
Liabilities$0
Net Assets$0
Open 2023 Filing

Operations Trend

Revenue Growth43rd percentile

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

$400K$300K$200K$100K$0-$100KRevenue 2017: $209,295Expenses 2017: $151,870Net Income 2017: $57,4252017Revenue 2018: $346,894Expenses 2018: $355,423Net Income 2018: -$8,5292018Revenue 2019: $328,089Expenses 2019: $293,794Net Income 2019: $34,2952019Revenue 2020: $256,413Expenses 2020: $299,828Net Income 2020: -$43,4152020Revenue 2021: $338,209Expenses 2021: $305,980Net Income 2021: $32,2292021Revenue 2022: $314,922Expenses 2022: $324,259Net Income 2022: -$9,3372022Revenue 2023: $227,092Expenses 2023: $158,535Net Income 2023: $68,5572023

Highlighted filing

2023

Revenue$227,092
Expenses$158,535
Net Income$68,557
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
$0
Net assets
$0
Revenue
$227,092
Expenses
$158,535
Net income
$68,557
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$2.27$1.59$0.69
2022Detailed filing. Detailed filing data is available for this year.$0.76$0.14$0.63$3.15$3.24$0.09
2021Detailed filing. Detailed filing data is available for this year.$0.88$0.16$0.72$3.38$3.06$0.32
2020Detailed filing. Detailed filing data is available for this year.$0.54$0.14$0.40$2.56$3.00$0.43
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.99$0.15$0.83$3.28$2.94$0.34
2018Detailed filing. Detailed filing data is available for this year.$0.66$0.17$0.49$3.47$3.55$0.09
2017Summary only. Only limited summary data is available for this year.$0.82$0.25$0.57$2.09$1.52$0.57
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 8, 2024
Return Version
2023v5.1
Gross Receipts
$227,092
Mission and Program Overview

Mission

The purpose of Global Childrens Network is to provide training, ministry resources and networking opportunities to equip church leaders & parents around the world as they lead children & youth to follow Jesus as next generation disciples in order to fulfill the Great Commission.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$76,431--
Total Assets$76,431$0▼ $76,431
Liabilities
Accounts Payable and Accrued Expenses$13,737--
Total Liabilities$13,737$0▼ $13,737
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$62,694--
Total Net Assets Fund Balance$62,694$0▼ $62,694
Total Liabilities and Net Assets / Fund Balance$76,431$0▼ $76,431
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Jack EggarCEOPresidentFT$51,794$51,794
William GordonIndia Regional DirectorFT$18,000$18,000
Charles NderituAfrican Regional DirectorFT$12,000$12,000
DJ BoslerNorth American Reg DirectorPT$5,999$5,999
Tina MillerOffice ManagerPT$5,000$5,000
Ken MethenyIT DirectorPT$2,000$2,000
Aurora RodriquezPortugal Ctry DirectorPT$1,200$1,200
Steve ModrzejewskiCFOPT$1,000$1,000
Deb del VillarLiterature-$1,000$1,000
Gary MintaBODDonor Development-$514$514

Board Members and Trustees

NameTitle
Paul WemeChairman of the Board
Bill BoesterdBoard Member
Connie Jo CokerBoard Member
Mark GonzalesBoard Member
Rob GoddardBoard Member
David SalazarLatin America Regional Direct
Revenue and Support

Revenue Composition

Contributions and Grants
$227,090
Program Service Revenue
$0
Investment Income
$2
Other Revenue
$0
All Other Contributions
$227,090
Change in Net Assets
$68,557
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$69,465
Salaries, Compensation, and Employee Benefits$52,393
Other Expenses$36,677
Total Fundraising Expense$18,445
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$69,465--$69,465
Current Officers, Directors, Trustees, and Key Employees$31,436$5,239$15,718$52,393
Other Expenses$14,985$8,505-$8,505
Office Expenses$4,096$650$1,756$6,502
Fees for Services Legal$1,892$946$315$3,153
Information Technology$1,313$219$656$2,188
Occupancy-$1,344-$1,344
Total Functional Expenses$123,187$16,903$18,445$158,535
International Activity

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
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
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
No
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

“Global Childrens Network dissolved as a non-profit corporation and transferred all assets to Gathering At The Lake Church as reported on Schedule N.”

Member election for additional members Part VI line 7A

“a. Global Childrens Network reviews the BOD member application looking for Christ-centered people. b. The new applicant is interviewed by two or more current Board members.c. The applicant is presented to the Board of Directors for a vote.d. The applicant will serve for 3 yrs with a majority of the votes.”

Governing body meeting documentation Part VI line 8A

“At the annual board meeting, the secretary of the BOD takes the minutes and distributes them to members after the meeting.”

Form 990 governing body review Part VI line 11

“Our policy for review of Form 990 is to distribute to the governing board, ask them to review, and wait 5 business days for any questions or comments. During this same 5 day period, the President/CEO, the COO, and/or the CFO meet to review the current years Form 990. After both groups have reviewed the Form 990, the CPA is notifiied of any required changes and given the approval to submit.”

Governing documents etc available to public Part VI line 19

“The policies and/or documents that our organization does have are made available upon request.”

Filing and Contact Details

Filer

Filer Name
Global Childrens Network
EIN
81-4794232
Address
150 CR 1535, Avinger, TX 75630

Signing Officer

Name
Jack Eggar
Title
CEOPresident
Phone
6304005501
Signed
2024-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jack Eggar
Formed
2017
Legal Domicile
Wa
Voting Board Members
7
Independent Board Members
6
Employees
2
Volunteers
3

Preparer

Firm
Van Zandt Financial
Address
14841 Hwy 41, Rathdrum, ID 83858
Preparer
Rick Van Zandt CPA PFS
Phone
2086876868
Supplemental Narrative

Additional Explanations

Cessation of or significant change to any program service Part III line 3

“Global Childrens Network has terminated all programs. This 2023 return is the final return.”

Explanation of other changes in net assets or fund balances Part XI line 9

“Form 990 Part XI, Page 12, Line 9 ($131,251) Net Assets transferred to Gathering At The Lake Church upon dissolution. see Schedule N.”

General explanation attachment

“Schedule N, Part IIIUpon dissolution, Net Assets were transfered to Gathering At The Lake Church. Jack Eggar, principal officer of Global Childrens Network, is also the Pastor of the receiving church.Other volunteers will continue as previously as a ministry outreach under the umbrella of the Gathering At The Lake Church.”

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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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