Civic Intelligence

Appalachia Prayer Center Inc.

EIN 82-3879461 • 501(c)3 • Jesse, WV

Pub. 78 Eligible

Profile

The operation of a religious organization.

PO Box 172Jesse, WV 24849

www.apcwv.com

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.00x

Higher debt load relative to assets than 62% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

63rd percentile

0.00x

Higher debt load relative to revenue than 63% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

74th percentile

20%

Higher net margin than 74% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

89th percentile

$12,050

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 18.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

96th percentile

205%

Faster asset growth than 96% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

47th percentile

-3.1%

Faster revenue growth than 47% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Up

$58,170

Up $18,940 (+48%) from 2023

Liabilities

$156

No earlier filing loaded for comparison.

Net Assets

Up

$58,014

Up $18,784 (+48%) from 2023

Operations
Liabilities / Revenue63rd percentileNet Margin74th percentile

Revenue

Down

$95,129

Down $31,654 (-25%) from 2023

Expenses

Down

$76,345

Down $17,462 (-19%) from 2023

Net Income

Down

$18,784

Down $14,192 (-43%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth96th percentile

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

$60K$40K$20K$0Assets 2018: $5,480Net Assets 2018: $5,4802018Assets 2019: $12,203Net Assets 2019: $12,2032019Assets 2020: $6,050Liabilities 2020: $635Net Assets 2020: $5,4152020Assets 2021: $13,581Net Assets 2021: $13,5812021Assets 2022: $6,253Net Assets 2022: $6,2532022Assets 2023: $39,230Net Assets 2023: $39,2302023Assets 2024: $58,170Liabilities 2024: $156Net Assets 2024: $58,0142024

Highlighted filing

2024

Assets$58,170
Liabilities$156
Net Assets$58,014
Open 2024 Filing

Operations Trend

Revenue Growth47th percentile

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

$150K$100K$50K$0-$50KRevenue 2018: $18,728Expenses 2018: $13,248Net Income 2018: $5,4802018Revenue 2019: $66,760Expenses 2019: $60,037Net Income 2019: $6,7232019Revenue 2020: $66,797Expenses 2020: $73,585Net Income 2020: -$6,7882020Revenue 2021: $55,685Expenses 2021: $47,516Net Income 2021: $8,1692021Revenue 2022: $101,341Expenses 2022: $108,669Net Income 2022: -$7,3282022Revenue 2023: $126,783Expenses 2023: $93,807Net Income 2023: $32,9762023Revenue 2024: $95,129Expenses 2024: $76,345Net Income 2024: $18,7842024

Highlighted filing

2024

Revenue$95,129
Expenses$76,345
Net Income$18,784
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$58,170
Liabilities
$156
Net assets
$58,014
Revenue
$95,129
Expenses
$76,345
Net income
$18,784
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.58$0.00$0.58$0.95$0.76$0.19
2023Detailed filing. Detailed filing data is available for this year.$0.39$0.39$1.27$0.94$0.33
2022Detailed filing. Detailed filing data is available for this year.$0.06$0.06$1.01$1.09$0.07
2021Detailed filing. Detailed filing data is available for this year.$0.14$0.14$0.56$0.48$0.08
2020Detailed filing. Detailed filing data is available for this year.$0.06$0.01$0.05$0.67$0.74$0.07
2019Detailed filing. Detailed filing data is available for this year.$0.12$0.12$0.67$0.60$0.07
2018Detailed filing. Detailed filing data is available for this year.$0.05$0.05$0.19$0.13$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.0
Gross Receipts
$104,902
Mission and Program Overview

Mission

The operation of a religious organization.

Program Services

DescriptionGrantsExpenses
THE OPERATION OF A RELIGIOUS ORGANIZATION.-$76,345
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
EARNEL MORGANPresidentPT$19,500-$19,500
GEORGE SMITHVice Preside-$0--
WENDY SMITHSec/Treasure-$0--
PHYLLIS TONEYDirector-$0--
Filing and Contact Details

Filer

Filer Name
Appalachia Prayer Center Inc
EIN
82-3879461
Phone
3046825830
Address
PO BOX 172, JESSE, WV 24849

Signing Officer

Name
Earnel Morgan
Title
President
Phone
3046825830
Signed
2025-11-14
Discuss with paid preparer
Yes

Preparer

Firm
Autrey & Toler a C
Address
1090 COOK PKWY, OCEANA, WV 24870
Preparer
Robert Toler CPA
Phone
3046826588
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

“REFUNDS 759 TOTAL 759”

Form 990-ez, Part I, Line 16

“Expenses website fees 3,485 travel 8,344 insurance 1,641 supplies 11,675 taxes & licenses 82 service charges 474 donations 5,400 training 8,944 meals 773 total 40,818”

Form 990-ez, Part II, Line 26

“Payroll taxes payable 0 156”

Raw XML Appendix115 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0AUTREY & TOLER AC
IRS990EZ/BooksInCareOfDetail/PhoneNum03046826588
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0COOK PARKWAY
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0OCEANA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WV
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd024870
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt039230
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt058170
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt09773
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt018784
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt08706
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt039230
IRS990EZ/Form990TotalAssetsGrp/EOYAmt058170
IRS990EZ/GrossProfitLossSlsOfInvntryAmt08052
IRS990EZ/GrossReceiptsAmt0104902
IRS990EZ/GrossSalesOfInventoryAmt017825
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt096
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt039230
IRS990EZ/NetAssetsOrFundBalancesEOYAmt058014
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt039230
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt058014
IRS990EZ/OccupancyRentUtltsAndMaintAmt02327
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt030.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt24.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt019500
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0EARNEL MORGAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1GEORGE SMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2WENDY SMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3PHYLLIS TONEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SEC/TREASURE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt040818
IRS990EZ/OtherRevenueTotalAmt0759
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0THE OPERATION OF A RELIGIOUS ORGANIZATION.
IRS990EZ/ProgramServiceRevenueAmt086222
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE OPERATION OF A RELIGIOUS ORGANIZATION.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt076345
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt024494
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0156
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt076345
IRS990EZ/TotalProgramServiceExpensesAmt076345
IRS990EZ/TotalRevenueAmt095129
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.APCWV.COM
IRS990ScheduleA/ChurchInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REFUNDS 759 TOTAL 759
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES WEBSITE FEES 3,485 TRAVEL 8,344 INSURANCE 1,641 SUPPLIES 11,675 TAXES & LICENSES 82 SERVICE CHARGES 474 DONATIONS 5,400 TRAINING 8,944 MEALS 773 TOTAL 40,818
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PAYROLL TAXES PAYABLE 0 156
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0EARNEL MORGAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03046825830
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0APPALACHIA PRAYER CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0APPA
ReturnHeader/Filer/EIN0823879461
ReturnHeader/Filer/PhoneNum03046825830
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 172
ReturnHeader/Filer/USAddress/CityNm0JESSE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WV
ReturnHeader/Filer/USAddress/ZIPCd024849
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0203949757
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0AUTREY & TOLER A C
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01090 COOK PKWY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OCEANA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd024870
ReturnHeader/PreparerPersonGrp/PhoneNum03046826588
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBERT TOLER CPA
ReturnHeader/ReturnTs02025-11-14T09:17:43-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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