Frontline USA

990EZ • Fiscal year 2024 • EIN 83-2761153

Jan 01, 2024 to Dec 31, 2024 • Filed on Mar 13, 2025

Organization Profile

224 Stonehaven WaySeneca, SC 29672

(864) 884-7996

Siviq Scores

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

0.03x

Higher debt load relative to assets than 70% of similar nonprofits.

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

0.01x

Higher debt load relative to revenue than 64% of similar nonprofits.

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

-6.4%

Higher net margin than 31% of similar nonprofits.

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

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

-20%

Faster asset growth than 24% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

-11%

Faster revenue growth than 33% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet

Liabilities / Assets70th percentile

Assets

Down

$38,234

Down $9,492 (-20%) from 2023

Net Assets

Down

$37,256

Down $8,669 (-19%) from 2023

Liabilities

Down

$978

Down $823 (-46%) from 2023

Revenue And Expenses

Liabilities / Revenue64th percentile Net Margin31st percentile

Revenue

Down

$134,483

Down $15,956 (-11%) from 2023

Expenses

$143,152

Up $8,755 (+6.5%) from 2023

Net Income

Down

-$8,669

Down $24,711 (-154%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth24th percentile

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

Highlighted filing

2024

Assets$38,234

Liabilities$978

Net Assets$37,256

Open 2024 Filing

Operations Trend

Revenue Growth33rd percentile

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

Highlighted filing

2024

Revenue$134,483

Expenses$143,152

Net Income-$8,669

Open 2024 Filing

Jump To

Filing Snapshot

Filing Period: Jan 1, 2024 to Dec 31, 2024
Signed: Mar 13, 2025
Return Version: 2024v5.0
Gross Receipts: $134,483

Mission and Program Overview

Mission

Provide spiritual guidance for rotc cade

Program Services

Description	Grants	Expenses
EMOTIONAL SUPPORT FOR CADETS, OFFICERS AND VETSEQUIP CADETS WITH LIFE SKILLSPROVIDE OPPORTUNITIES TO BUILD CONFIDENCETO STRENGTHEN THE FAITH OF CADETS AND VETS	-	$12,767

Compensation and Service Providers

Top Officer Pay79th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
ROBERT L ALLEN	President	-	$0	-	-

Filing and Contact Details

Filer

Filer Name: Frontline USA
EIN: 83-2761153
In Care Of: % ROBERT L ALLEN
Phone: 8648847996
Address: 224 STONEHAVEN WAY, SENECA, SC 29672

Signing Officer

Name: Robert L Allen
Title: President
Phone: 8648847996
Signed: 2025-03-13
Discuss with paid preparer: Yes

Preparer

Firm: Piedmont Tax Service LLC
Address: 114 Piedmont Hwy, Piedmont, SC 29673
Preparer: John Gabbard
Phone: 8648455724

Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description AmountAUTO MILEAGE 4,778AUTO EXPENSES 467COMPUTER AND INTERNET 2,165CONTINUING EDUCATION 2,537EVANGELISM AND SPECIAL EVENTS 69GOVERNMENT FEES 81GROCERIES 1,664MEALS WITH STUDENTS 1,774MERCHANT FEES 1,574MINISTRY EXPENESES 385REIMBURSEMENTS 662RIGHT PATH TESTS 312SCHOLARSHIPS 210SMALL TOOLS 2,264SUPPORTER GIFTS 2,714TRAVEL EXPENSESE 29,888EMPLOYER WAGES SUBS 6,400”

Description of other assets Part II line 24

“Category Beginning of Year End of YearADJUSTMENTS 3,723 2,114”

Description of total liabilities Part II line 26

“Category Beginning of Year End of YearVISA CARD 244 978PAYROLL LIABILITIES 1,557 0”

Raw XML Appendix137 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/ActivitiesNotPreviouslyRptInd	0	false
IRS990EZ/BooksInCareOfDetail/PersonNm	0	ROBERT L ALLEN
IRS990EZ/BooksInCareOfDetail/PhoneNum	0	8648847996
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt	0	224 STONEHAVEN WAY
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm	0	SENECA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd	0	SC
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd	0	29672
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt	0	44003
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt	0	36120
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd	0	false
IRS990EZ/ContributionsGiftsGrantsEtcAmt	0	134483
IRS990EZ/DonorAdvisedFndsInd	0	false
IRS990EZ/EngagedInExcessBenefitTransInd	0	false
IRS990EZ/ExcessOrDeficitForYearAmt	0	-8669
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt	0	295
IRS990EZ/FiledScheduleAInd	0	true
IRS990EZ/ForeignFinancialAccountInd	0	false
IRS990EZ/ForeignOfficeInd	0	false
IRS990EZ/Form1120PolFiledInd	0	false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt	0	47726
IRS990EZ/Form990TotalAssetsGrp/EOYAmt	0	38234
IRS990EZ/GrossReceiptsAmt	0	134483
IRS990EZ/InfoInScheduleOPartIIInd	0	X
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/LandAndBuildingsGrp/BOYAmt	0	0
IRS990EZ/LandAndBuildingsGrp/EOYAmt	0	0
IRS990EZ/LobbyingActivitiesInd	0	false
IRS990EZ/MadeLoansToFromOfficersInd	0	false
IRS990EZ/MethodOfAccountingCashInd	0	X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt	0	45925
IRS990EZ/NetAssetsOrFundBalancesEOYAmt	0	37256
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt	0	45925
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt	0	37256
IRS990EZ/OccupancyRentUtltsAndMaintAmt	0	1651
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	0	0.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	0	ROBERT L ALLEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	0	PRESIDENT
IRS990EZ/OperateHospitalInd	0	false
IRS990EZ/Organization501c3Ind	0	X
IRS990EZ/OrganizationDissolvedEtcInd	0	false
IRS990EZ/OrganizationHadUBIInd	0	false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt	0	3723
IRS990EZ/OtherAssetsTotalDetail/EOYAmt	0	2114
IRS990EZ/OtherExpensesTotalAmt	0	57944
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt	0	NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt	0	NONE
IRS990EZ/PoliticalCampaignActyInd	0	false
IRS990EZ/PrimaryExemptPurposeTxt	0	PROVIDE SPIRITUAL GUIDANCE FOR ROTC CADE
IRS990EZ/PrintingPublicationsPostageAmt	0	194
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	0	EMOTIONAL SUPPORT FOR CADETS, OFFICERS AND VETSEQUIP CADETS WITH LIFE SKILLSPROVIDE OPPORTUNITIES TO BUILD CONFIDENCETO STRENGTHEN THE FAITH OF CADETS AND VETS
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt	0	12767
IRS990EZ/ProhibitedTaxShelterTransInd	0	false
IRS990EZ/RelatedOrganizationCtrlEntInd	0	false
IRS990EZ/SalariesOtherCompEmplBnftAmt	0	83068
IRS990EZ/ScheduleBNotRequiredInd	0	X
IRS990EZ/SchoolOperatingInd	0	false
IRS990EZ/SubjectToProxyTaxInd	0	false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt	0	1801
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt	0	978
IRS990EZ/TanningServicesProvidedInd	0	false
IRS990EZ/TotalExpensesAmt	0	143152
IRS990EZ/TotalProgramServiceExpensesAmt	0	12767
IRS990EZ/TotalRevenueAmt	0	134483
IRS990EZ/TransactionWithControlEntInd	0	false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd	0	false
IRS990EZ/TypeOfOrganizationCorpInd	0	X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt	0	134483
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt	0	150439
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt	0	125958
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt	0	127787
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt	0	106214
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt	0	644881
IRS990ScheduleA/InvestmentIncomeCYPct	0	0.00000
IRS990ScheduleA/InvestmentIncomePYPct	0	0.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt	0	259
IRS990ScheduleA/OtherIncome509Grp/TotalAmt	0	259
IRS990ScheduleA/PubliclySupportedOrg509a2Ind	0	X
IRS990ScheduleA/PublicSupportCY509Pct	0	0.99960
IRS990ScheduleA/PublicSupportPY509Pct	0	0.99960
IRS990ScheduleA/PublicSupportTotal509Amt	0	644881
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt	0	0
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt	0	0
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt	0	0
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt	0	0
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt	0	0
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt	0	0
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind	0	X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt	0	134483
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt	0	150439
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt	0	125958
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt	0	127787
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt	0	106214
IRS990ScheduleA/Total509Grp/TotalAmt	0	644881
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt	0	134483
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt	0	150439
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt	0	126217
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt	0	127787
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt	0	106214
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt	0	645140
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	Description AmountAUTO MILEAGE 4,778AUTO EXPENSES 467COMPUTER AND INTERNET 2,165CONTINUING EDUCATION 2,537EVANGELISM AND SPECIAL EVENTS 69GOVERNMENT FEES 81GROCERIES 1,664MEALS WITH STUDENTS 1,774MERCHANT FEES 1,574MINISTRY EXPENESES 385REIMBURSEMENTS 662RIGHT PATH TESTS 312SCHOLARSHIPS 210SMALL TOOLS 2,264SUPPORTER GIFTS 2,714TRAVEL EXPENSESE 29,888EMPLOYER WAGES SUBS 6,400
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	Category Beginning of Year End of YearADJUSTMENTS 3,723 2,114
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	Category Beginning of Year End of YearVISA CARD 244 978PAYROLL LIABILITIES 1,557 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	Description of other assets Part II line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	2	Description of total liabilities Part II line 26
ReturnHeader/BuildTS	0	2025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	true
ReturnHeader/BusinessOfficerGrp/PersonNm	0	ROBERT L ALLEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	8648847996
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2025-03-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	FRONTLINE USA
ReturnHeader/Filer/BusinessNameControlTxt	0	FRON
ReturnHeader/Filer/EIN	0	832761153
ReturnHeader/Filer/InCareOfNm	0	% ROBERT L ALLEN
ReturnHeader/Filer/PhoneNum	0	8648847996
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	224 STONEHAVEN WAY
ReturnHeader/Filer/USAddress/CityNm	0	SENECA
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	SC
ReturnHeader/Filer/USAddress/ZIPCd	0	29672
ReturnHeader/IRSResponsiblePrtyInfoCurrInd	0	true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN	0	932763895
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	Piedmont Tax Service LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	114 Piedmont Hwy
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	Piedmont
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	29673
ReturnHeader/PreparerPersonGrp/PhoneNum	0	8648455724
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	JOHN GABBARD
ReturnHeader/ReturnTs	0	2025-03-14T18:03:43-04:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/TaxPeriodBeginDt	0	2024-01-01
ReturnHeader/TaxPeriodEndDt	0	2024-12-31
ReturnHeader/TaxYr	0	2024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing

Assets: $38,234
Liabilities: $978
Net assets: $37,256
Revenue: $134,483
Expenses: $143,152
Net income: -$8,669

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2025Detailed filing. Detailed filing data is available for this year.	$0.47	$0.01	$0.45	$1.48	$1.40	$0.08
2024Detailed filing. Detailed filing data is available for this year.	$0.38	$0.01	$0.37	$1.34	$1.43	$0.09
2023Detailed filing. Detailed filing data is available for this year.	$0.48	$0.02	$0.46	$1.50	$1.34	$0.16
2022Detailed filing. Detailed filing data is available for this year.	$0.35	$0.05	$0.30	$1.26	$1.22	$0.04
2021Detailed filing. Detailed filing data is available for this year.	$0.31	$0.05	$0.26	$1.28	$1.25	$0.03
2020Detailed filing. Detailed filing data is available for this year.	$0.32	$0.08	$0.24	$1.07	$0.94	$0.13
2019Detailed filing. Detailed filing data is available for this year.	$0.15	$0.04	$0.11	$0.99	$0.88	$0.11