Liabilities / Assets
62nd percentile
Higher debt load relative to assets than 62% of similar nonprofits.
EIN 92-3953218 • 501(c)3 • Fishersville, VA
Profile
Govern the gates of the cities of america spiritually, politically and economically so that life is protected, liberty is defended, christ is exalted, and marriage & families may flourish.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
62nd percentile
Higher debt load relative to assets than 62% of similar nonprofits.
Liabilities / Revenue
63rd percentile
Higher debt load relative to revenue than 63% of similar nonprofits.
Net Margin
48th percentile
Higher net margin than 48% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
52nd percentile
Faster asset growth than 52% of similar nonprofits.
Revenue Growth
36th percentile
Faster revenue growth than 36% of similar nonprofits.
Assets
Down$18,720
Down $90 (-0.5%) from 2024
Liabilities
Down$40
Down $310 (-89%) from 2024
Net Assets
Up$18,680
Up $220 (+1.2%) from 2024
Revenue
Down$40,165
Down $8,170 (-17%) from 2024
Expenses
Down$39,945
Down $9,132 (-19%) from 2024
Net Income
Up$220
Up $962 (+130%) from 2024
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
| Balance Sheet | Operations | |||||
|---|---|---|---|---|---|---|
| Year | Assets | Liabilities | Net Assets | Revenue | Expenses | Net Income |
| 2025Detailed filing. Detailed filing data is available for this year. | $18.7 | $0.04 | $18.7 | $40.2 | $39.9 | $0.22 |
| 2024Detailed filing. Detailed filing data is available for this year. | $18.8 | $0.35 | $18.5 | $48.3 | $49.1 | $0.74 |
| 2023Detailed filing. Detailed filing data is available for this year. | $19.2 | $19.2 | $39.4 | $20.2 | $19.2 | |
Govern the gates of the cities of america spiritually, politically and economically so that life is protected, liberty is defended, christ is exalted, and marriage & families may flourish.
| Description | Grants | Expenses |
|---|---|---|
| CITY ELDERS ARE SPIRITUAL, POLITICAL, AND BUSINESS LEADERS WHO HAVE JOINED TOGETHER IN THE ABRAHAMIC COVENANT WITHIN THE TOWNS, CITIES, AND STATES TO DO ACCOMPLISH THE FOLLOWING: ESTABLISH RIGHTEOUSNESS IN GOVERNANCE SPIRITUAL, CIVIL, AND ECONOMIC SYSTEMS. DRAFT CIVIL LAWS WHICH REFLECT AND UPHOLD BIBLICAL VALUES AND JUDEO- ECCLESIA ETHICS. PROTECT THOSE VULNERABLE, INNOCENT, AND DISENFRANCHISED. PROMOTE THE PRINCIPLES AND PROTOCOLS OF GODS KINGDOM. GLORIFY GOD THROUGH THE LORDSHIP OF HIS SON, JESUS CHRIST, AND OUR HIGH PRIEST. | - | $35,438 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| KEVIN HARRIS | President | - | $0 | - | - |
| NELSON RAY EPPARD | Vice Preside | - | $0 | - | - |
| DAVID GREMBI | Secretary | - | $0 | - | - |
| MIKE LAWSON | Treasurer | - | $0 | - | - |
“Banquet banquet expenses 11,793 expenses advertising 500 office supplies 249 background screening 69 computer and internet 2,628 insurance 1,636 benevolence expenses 1,000 breakfast expenses 1,633 council expenses 895 credit card fees 612 family foundation 2,500 fca 700 meals & special events 1,359 vip events 256 supplies 42 united meals expenses 1,313 local ministry donations 600 national day of prayer 285 employee & volunteer rela 200 gatekeepers expenses 1,094 licenses 100 march for life expenses 2,526 total 31,990”
“Prepaid expenses and deferred charges 0 4 quickbooks tax holding account 0 40 total 0 44”
“Undeposited funds 350 0 payroll tax liabilities 0 40”
“Govern the gates of the cities of america spiritually, politically and economically so that life is protected, liberty is defended, christ is exalted, and marriage & families may flourish.”
“City elders are spiritual, political, and business leaders who have joined together in the abrahamic covenant within the towns, cities, and states to do accomplish the following: establish righteousness in governance spiritual, civil, and economic systems. Draft civil laws which reflect and uphold biblical values and judeo- ecclesia ethics. Protect those vulnerable, innocent, and disenfranchised. Promote the principles and protocols of gods kingdom. Glorify god through the lordship of his son, jesus christ, and our high priest.”
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 | WENDE HARRIS |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 5402921360 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 31 ELSIES LANE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | STUARTS DRAFT |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | VA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 24477 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 18810 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 18676 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 17295 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 220 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 4049 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 18810 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 18720 |
| IRS990EZ/GrossReceiptsAmt | 0 | 40165 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 22 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 18460 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 18680 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 18460 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 18680 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | KEVIN HARRIS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | NELSON RAY EPPARD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | DAVID GREMBI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | MIKE LAWSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | TREASURER |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 44 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 31990 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | GOVERN THE GATES OF THE CITIES OF AMERICA SPIRITUALLY, POLITICALLY AND ECONOMICALLY SO THAT LIFE IS PROTECTED, LIBERTY IS DEFENDED, CHRIST IS EXALTED, AND MARRIAGE & FAMILIES MAY FLOURISH. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 1328 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 22848 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | CITY ELDERS ARE SPIRITUAL, POLITICAL, AND BUSINESS LEADERS WHO HAVE JOINED TOGETHER IN THE ABRAHAMIC COVENANT WITHIN THE TOWNS, CITIES, AND STATES TO DO ACCOMPLISH THE FOLLOWING: ESTABLISH RIGHTEOUSNESS IN GOVERNANCE SPIRITUAL, CIVIL, AND ECONOMIC SYSTEMS. DRAFT CIVIL LAWS WHICH REFLECT AND UPHOLD BIBLICAL VALUES AND JUDEO- ECCLESIA ETHICS. PROTECT THOSE VULNERABLE, INNOCENT, AND DISENFRANCHISED. PROMOTE THE PRINCIPLES AND PROTOCOLS OF GODS KINGDOM. GLORIFY GOD THROUGH THE LORDSHIP OF HIS SON, JESUS CHRIST, AND OUR HIGH PRIEST. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 35438 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 2578 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 350 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 40 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 39945 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 35438 |
| IRS990EZ/TotalRevenueAmt | 0 | 40165 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | HTTPS://WWW.CITYELDERSVA.COM/ |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 17295 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 12124 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 9644 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 39063 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 22870 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 36211 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 29802 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 88883 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 127946 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 40165 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 48335 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 39446 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 127946 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 40165 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 48335 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 39446 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 127946 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | BANQUET BANQUET EXPENSES 11,793 EXPENSES ADVERTISING 500 OFFICE SUPPLIES 249 BACKGROUND SCREENING 69 COMPUTER AND INTERNET 2,628 INSURANCE 1,636 BENEVOLENCE EXPENSES 1,000 BREAKFAST EXPENSES 1,633 COUNCIL EXPENSES 895 CREDIT CARD FEES 612 FAMILY FOUNDATION 2,500 FCA 700 MEALS & SPECIAL EVENTS 1,359 VIP EVENTS 256 SUPPLIES 42 UNITED MEALS EXPENSES 1,313 LOCAL MINISTRY DONATIONS 600 NATIONAL DAY OF PRAYER 285 EMPLOYEE & VOLUNTEER RELA 200 GATEKEEPERS EXPENSES 1,094 LICENSES 100 MARCH FOR LIFE EXPENSES 2,526 TOTAL 31,990 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | PREPAID EXPENSES AND DEFERRED CHARGES 0 4 QUICKBOOKS TAX HOLDING ACCOUNT 0 40 TOTAL 0 44 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | UNDEPOSITED FUNDS 350 0 PAYROLL TAX LIABILITIES 0 40 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | GOVERN THE GATES OF THE CITIES OF AMERICA SPIRITUALLY, POLITICALLY AND ECONOMICALLY SO THAT LIFE IS PROTECTED, LIBERTY IS DEFENDED, CHRIST IS EXALTED, AND MARRIAGE & FAMILIES MAY FLOURISH. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | CITY ELDERS ARE SPIRITUAL, POLITICAL, AND BUSINESS LEADERS WHO HAVE JOINED TOGETHER IN THE ABRAHAMIC COVENANT WITHIN THE TOWNS, CITIES, AND STATES TO DO ACCOMPLISH THE FOLLOWING: ESTABLISH RIGHTEOUSNESS IN GOVERNANCE SPIRITUAL, CIVIL, AND ECONOMIC SYSTEMS. DRAFT CIVIL LAWS WHICH REFLECT AND UPHOLD BIBLICAL VALUES AND JUDEO- ECCLESIA ETHICS. PROTECT THOSE VULNERABLE, INNOCENT, AND DISENFRANCHISED. PROMOTE THE PRINCIPLES AND PROTOCOLS OF GODS KINGDOM. GLORIFY GOD THROUGH THE LORDSHIP OF HIS SON, JESUS CHRIST, AND OUR HIGH PRIEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART III, LINE 28 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | KEVIN HARRIS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-02-02 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | CITY ELDERS OF VIRGINIA INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | CITY |
| ReturnHeader/Filer/EIN | 0 | 923953218 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 15 ANGELA COURT SUITE D |
| ReturnHeader/Filer/USAddress/CityNm | 0 | FISHERSVILLE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | VA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 22939 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 541429171 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | BOOKKEEPING & MANAGEMENT SYSTEMS INC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 222 S WAYNE AVE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | WAYNESBORO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | VA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 22980 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5409434193 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-02-09 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | DAVID L ELMORE EA CFP |
| ReturnHeader/ReturnTs | 0 | 2026-02-09T09:51:45-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
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