Liabilities / Assets
75th percentile
Higher debt load relative to assets than 75% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.03x
Liabilities / Revenue
70th percentile
Higher debt load relative to revenue than 70% of similar nonprofits.
Net Margin
54th percentile
Higher net margin than 54% of similar nonprofits.
Top Officer Pay
82nd percentile
Higher top officer pay than 82% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
75th percentile
Faster asset growth than 75% of similar nonprofits.
Revenue Growth
61st percentile
Faster revenue growth than 61% of similar nonprofits.
Balance Sheet
Assets
Up$46,569
Up $8,335 (+22%) from 2024
Net Assets
Up$45,286
Up $8,030 (+22%) from 2024
Liabilities
Up$1,283
Up $305 (+31%) from 2024
Revenue And Expenses
Revenue
Up$147,660
Up $13,177 (+9.8%) from 2024
Expenses
Down$139,630
Down $3,522 (-2.5%) from 2024
Net Income
Up$8,030
Up $16,699 (+193%) from 2024
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2025 to Dec 31, 2025
- Signed
- Jan 18, 2026
- Return Version
- 2025v4.0
- Gross Receipts
- $147,660
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 | - | $13,609 |
Compensation and Service Providers
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
- 2026-01-18
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Piedmont Tax Service LLC
- Address
- 114 Piedmont Hwy, Piedmont, SC 29673
- Preparer
- Matthew Bostick Ea
- Phone
- 8648455724
Supplemental Narrative
Additional Explanations
Description of other expenses Part I line 16
“Description AmountAUTO MILEAGE 1,179AUTOMOBILE EXPENSE 340COMPUTER AND INTERNET 2,429UNCATEGORIZED 20GOVERNMENT FEES 50GROCERIES 2,183MEALS WITH STUDENTS 1,799MERCHANT FEES 1,631MINISTRY EXPENESES 668REIMBURSEMENTS 800RIGHT PATH TESTS 312SCHOLARSHIPS 250SMALL TOOLS 862SUPPORTER GIFTS 2,635TRAVEL EXPENSESE 30,554EMPLOYER WAGES SUBS 8,800ELEUTHERA 4,100OTHER INSURANCE 1,721INTEREST 14”
Description of other assets Part II line 24
“Category Beginning of Year End of YearADJUSTMENTS TO BALANCE 2,114 0”
Description of total liabilities Part II line 26
“Category Beginning of Year End of YearLIABILITY ADJUSTMENTS 978 1,283”
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 | 36120 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 46569 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 147660 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 8030 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 275 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 38234 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 46569 |
| IRS990EZ/GrossReceiptsAmt | 0 | 147660 |
| 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/NameChangeInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 37256 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 45286 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 37256 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 45286 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 1462 |
| 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 | 2114 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 60347 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | PROVIDE SPIRITUAL GUIDANCE FOR ROTC CADE |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 394 |
| 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 | 13609 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 77152 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 978 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 1283 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 139630 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 13609 |
| IRS990EZ/TotalRevenueAmt | 0 | 147660 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 147660 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 134483 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 150439 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 125958 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 127787 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 686327 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 259 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 259 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99960 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99960 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 686327 |
| 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 | 147660 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 134483 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 150439 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 125958 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 127787 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 686327 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 147660 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 134483 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 150439 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 126217 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 127787 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 686586 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Description AmountAUTO MILEAGE 1,179AUTOMOBILE EXPENSE 340COMPUTER AND INTERNET 2,429UNCATEGORIZED 20GOVERNMENT FEES 50GROCERIES 2,183MEALS WITH STUDENTS 1,799MERCHANT FEES 1,631MINISTRY EXPENESES 668REIMBURSEMENTS 800RIGHT PATH TESTS 312SCHOLARSHIPS 250SMALL TOOLS 862SUPPORTER GIFTS 2,635TRAVEL EXPENSESE 30,554EMPLOYER WAGES SUBS 8,800ELEUTHERA 4,100OTHER INSURANCE 1,721INTEREST 14 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Category Beginning of Year End of YearADJUSTMENTS TO BALANCE 2,114 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Category Beginning of Year End of YearLIABILITY ADJUSTMENTS 978 1,283 |
| 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 | 2026-01-18 |
| 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/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 | MATTHEW BOSTICK EA |
| ReturnHeader/ReturnTs | 0 | 2026-02-05T16:46:31-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $46,569
- Liabilities
- $1,283
- Net assets
- $45,286
- Revenue
- $147,660
- Expenses
- $139,630
- Net income
- $8,030