Civic Intelligence

Roever Evangelistic Association Inc

EIN 95-3559970 • 501(c)3 • Fort Worth, TX

Profile

Roever evangelistic association, inc. Is committed to seeing the youth of america and their families come to saving faith in jesus christ and be assimilated into the local church, primarily through proclamation evangelism.

PO Box 136130Fort Worth, TX 76136

www.daveroever.org

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.23x

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

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

81st percentile

0.75x

Higher debt load relative to revenue than 81% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

13th percentile

-20%

Higher net margin than 13% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

15th percentile

-6.6%

Faster asset growth than 15% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

17th percentile

-15%

Faster revenue growth than 17% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Down

$5,424,471

Down $382,926 (-6.6%) from 2023

Liabilities

Down

$1,234,339

Down $12,860 (-1.0%) from 2023

Net Assets

Down

$4,190,132

Down $370,066 (-8.1%) from 2023

Operations
Liabilities / Revenue81st percentileNet Margin13th percentile

Revenue

Down

$1,649,884

Down $286,146 (-15%) from 2023

Expenses

Down

$1,972,128

Down $445,498 (-18%) from 2023

Net Income

Up

-$322,244

Up $159,352 (+33%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth15th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $4,053,432Liabilities 2010: $1,332,314Net Assets 2010: $2,721,1182010Assets 2011: $4,233,991Liabilities 2011: $1,406,009Net Assets 2011: $2,827,9822011Assets 2012: $5,028,280Liabilities 2012: $1,210,437Net Assets 2012: $3,817,8432012Assets 2013: $4,799,050Liabilities 2013: $1,271,951Net Assets 2013: $3,527,0992013Assets 2014: $5,855,141Liabilities 2014: $2,253,677Net Assets 2014: $3,601,4642014Assets 2015: $5,760,488Liabilities 2015: $2,141,427Net Assets 2015: $3,619,0612015Assets 2016: $5,873,566Liabilities 2016: $1,676,692Net Assets 2016: $4,196,8742016Assets 2017: $5,468,370Liabilities 2017: $1,636,470Net Assets 2017: $3,831,9002017Assets 2018: $5,626,281Liabilities 2018: $1,600,576Net Assets 2018: $4,025,7052018Assets 2019: $5,654,956Liabilities 2019: $1,547,273Net Assets 2019: $4,107,6832019Assets 2020: $5,934,303Liabilities 2020: $1,560,628Net Assets 2020: $4,373,6752020Assets 2021: $6,215,025Liabilities 2021: $1,211,735Net Assets 2021: $5,003,2902021Assets 2022: $6,277,106Liabilities 2022: $1,227,957Net Assets 2022: $5,049,1492022Assets 2023: $5,807,397Liabilities 2023: $1,247,199Net Assets 2023: $4,560,1982023Assets 2024: $5,424,471Liabilities 2024: $1,234,339Net Assets 2024: $4,190,1322024

Highlighted filing

2024

Assets$5,424,471
Liabilities$1,234,339
Net Assets$4,190,132
Open 2024 Filing

Operations Trend

Revenue Growth17th percentile

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

$4.0M$2.0M$0-$2.0MRevenue 2010: $2,661,657Expenses 2010: $2,313,349Net Income 2010: $348,3082010Revenue 2011: $2,568,787Expenses 2011: $2,461,924Net Income 2011: $106,8632011Revenue 2012: $3,889,479Expenses 2012: $2,899,618Net Income 2012: $989,8612012Revenue 2013: $2,607,822Expenses 2013: $2,898,566Net Income 2013: -$290,7442013Revenue 2014: $2,945,333Expenses 2014: $2,870,588Net Income 2014: $74,7452014Revenue 2015: $2,570,587Expenses 2015: $2,552,990Net Income 2015: $17,5972015Revenue 2016: $3,055,946Expenses 2016: $2,478,572Net Income 2016: $577,3742016Revenue 2017: $2,558,951Expenses 2017: $2,499,678Net Income 2017: $59,2732017Revenue 2018: $2,540,443Expenses 2018: $2,346,638Net Income 2018: $193,8052018Revenue 2019: $2,466,602Expenses 2019: $2,387,790Net Income 2019: $78,8122019Revenue 2020: $2,414,289Expenses 2020: $2,170,401Net Income 2020: $243,8882020Revenue 2021: $3,076,711Expenses 2021: $2,444,439Net Income 2021: $632,2722021Revenue 2022: $2,529,777Expenses 2022: $2,489,776Net Income 2022: $40,0012022Revenue 2023: $1,936,030Expenses 2023: $2,417,626Net Income 2023: -$481,5962023Revenue 2024: $1,649,884Expenses 2024: $1,972,128Net Income 2024: -$322,2442024

Highlighted filing

2024

Revenue$1,649,884
Expenses$1,972,128
Net Income-$322,244
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$5,424,471
Liabilities
$1,234,339
Net assets
$4,190,132
Revenue
$1,649,884
Expenses
$1,972,128
Net income
-$322,244
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.42$1.23$4.19$1.65$1.97$0.32
2023Detailed filing. Detailed filing data is available for this year.$5.81$1.25$4.56$1.94$2.42$0.48
2022Detailed filing. Detailed filing data is available for this year.$6.28$1.23$5.05$2.53$2.49$0.04
2021Detailed filing. Detailed filing data is available for this year.$6.22$1.21$5.00$3.08$2.44$0.63
2020Detailed filing. Detailed filing data is available for this year.$5.93$1.56$4.37$2.41$2.17$0.24
2019Detailed filing. Detailed filing data is available for this year.$5.65$1.55$4.11$2.47$2.39$0.08
2018Detailed filing. Detailed filing data is available for this year.$5.63$1.60$4.03$2.54$2.35$0.19
2017Detailed filing. Detailed filing data is available for this year.$5.47$1.64$3.83$2.56$2.50$0.06
2016Detailed filing. Detailed filing data is available for this year.$5.87$1.68$4.20$3.06$2.48$0.58
2015Detailed filing. Detailed filing data is available for this year.$5.76$2.14$3.62$2.57$2.55$0.02
2014Detailed filing. Detailed filing data is available for this year.$5.86$2.25$3.60$2.95$2.87$0.07
2013Detailed filing. Detailed filing data is available for this year.$4.80$1.27$3.53$2.61$2.90$0.29
2012Summary only. Only limited summary data is available for this year.$5.03$1.21$3.82$3.89$2.90$0.99
2011Summary only. Only limited summary data is available for this year.$4.23$1.41$2.83$2.57$2.46$0.11
2010Summary only. Only limited summary data is available for this year.$4.05$1.33$2.72$2.66$2.31$0.35
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.0
Gross Receipts
$1,824,870
Mission and Program Overview

Mission

Roever evangelistic association, inc. Is committed to seeing the youth of america and their families come to saving faith in jesus christ and be assimilated into the local church, primarily through proclamation evangelism.

To see the youth of america and their families come to saving faith in jesus christ and be assimilated into the local church, primarily through proclamation evangelism

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,351,189$5,177,792▼ $173,397
Cash and Non-Interest-Bearing Accounts$210,507$119,105▼ $91,402
Inventories for Sale or Use$51,658$46,542▼ $5,116
Accounts Receivable$62,772$38,911▼ $23,861
Savings and Temporary Cash Investments$77,493$30,193▼ $47,300
Prepaid Expenses and Deferred Charges$6,264$10,534▲ $4,270
Investments in Publicly Traded Securities$1,000$1,000→ $0
Receivables From Officers Etc-$394-
Total Assets$5,807,397$5,424,471▼ $382,926
Other Assets Total$46,514--
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,063,192$1,038,864▼ $24,328
Accounts Payable and Accrued Expenses$178,595$190,198▲ $11,603
Other Liabilities$5,412$5,277▼ $135
Total Liabilities$1,247,199$1,234,339▼ $12,860
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,560,198$4,190,132▼ $370,066
Total Net Assets Fund Balance$4,560,198$4,190,132▼ $370,066
Total Liabilities and Net Assets / Fund Balance$5,807,397$5,424,471▼ $382,926

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,408,933$798,273$4,207,206
Land$1,454,867-$1,454,867
Equipment$313,992$967,814$1,281,806
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dave RoeverPresident/diFT$143,373$70,120$213,493
Dave RoeverPresident/director-$143,373$70,120$213,493
Thein N DangCOOPT-$119,742$119,742
Paul ReedCFOFT$105,300$3,159$108,459

Board Members and Trustees

NameTitle
David GriffisChair/direct
Alan MarshallVice-chair/d
Jeff ClelandDirector
Kathy KochSec/tres/Director
Jeff JohnsonTreasurer/di
Revenue and Support

Revenue Composition

Contributions and Grants
$1,494,982
Program Service Revenue
$62,031
Investment Income
$8,325
Other Revenue
$84,546
All Other Contributions
$1,469,142
Change in Net Assets
$-322,244
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$920,931
Salaries, Compensation, and Employee Benefits$856,697
Grants and Similar Amounts Paid$194,500
Total Fundraising Expense$110,411
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$213,558$121,392$487$335,437
Current Officers, Directors, Trustees, and Key Employees$159,033$97,613$53,011$309,657
Grants to Domestic Orgs$194,500--$194,500
Depreciation Depletion-$179,836-$179,836
Occupancy$142,341$32,486-$174,827
Comp Disqual Persons$121,583$1,860$40,529$163,972
Travel$147,480$5,988-$153,468
Office Expenses$58,588$36,499$3,788$98,875
Fees for Services Accounting-$70,555-$70,555
Insurance$48,208$21,865-$70,073
Fees for Services Other$47,314$2,155$7,554$57,023
Payroll Taxes$25,667$13,292$5,042$44,001
Interest-$31,124-$31,124
Information Technology$649$13,095-$13,744
Conferences and Meetings$2,303$1,907-$4,210
Pension Plan Contributions$1,146$2,484-$3,630
Other Expenses$2,227$7,179-$2,227
Total Functional Expenses$1,222,387$639,330$110,411$1,972,128
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Roever Educational AssistanceFort Worth, TX501c3Ministry$136,500
Kathy Wampler IncFort Worth, TX501c3Ministry$46,000
After the AlarmMonument, CO501c3Ministry$12,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Kim ChapinSee Part VContractorNo$49,853
Matt RoeverSee Part VEmploymentNo$47,500
Colby RoeverSee Part VEmploymentNo$44,452
Jaime RoeverSee Part VEmploymentNo$38,654
Beth RoeverSee Part VEmploymentNo$21,231
Dave RoeverPresidentRentalNo$12,300

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees-$394-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposits$5,277
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“The form 990 is prepared by a third party cpa. The form 990 is then provided to the organization. It is reviewed by the cfo and processed for signature upon approval.”

Form 990, Page 6, Part VI, Line 12C

“The conflict of interest policy covers all trustees, officers, agents, and employees of the organization. An annual disclosure statement is required by all trustees, officers, agents, and employees whenever a conflict exists. Anyone with a conflict must abstain from participating in discussions, using personal influence to affect deliberations, making motions, voting, executing agreements or taking similar actions on behalf of the organization where the conflict of interest might pertain by law, agreement, or otherwise.”

Form 990, Page 6, Part VI, Line 15A

“Roever evangelistic association considers outside comparable data for comparable positions. The compensation is voted on and approved by the board of directors and recorded in the minutes of the meeting.”

Form 990, Page 6, Part VI, Line 15B

“Roever evangelistic association considers outside comparable data for comparable positions. The compensation is voted on and approved by the board of directors and recorded in the minutes of the meeting.”

Form 990, Page 6, Part VI, Line 17

“New hampshire, new jersey, new mexico, pennsylvania, south carolina, tennessee, virginia, washington, wisconsin, west virginia”

Form 990, Page 6, Part VI, Line 19

“The governing documents, conflict of interest policy, and financial statements are made available to the general public upon request.”

Filing and Contact Details

Filer

Filer Name
Roever Evangelistic Association Inc
EIN
95-3559970
Phone
8172382000
Address
PO BOX 136130, FORT WORTH, TX 76136

Signing Officer

Name
Paul Reed
Title
CFO
Phone
8172382000
Signed
2025-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dave Roever
Formed
1981
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
4
Employees
19
Volunteers
50

Preparer

Firm
Sommerville & Associates Pc
Address
2726 MATLOCK RD, ARLINGTON, TX 76015
Preparer
Elaine L Sommerville CPA
Phone
8177955046
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Roever evangelistic association, inc. Is committed to seeing the youth of america and their families come to saving faith in jesus christ and be assimilated into the local church, primarily through proclamation evangelism.”

Financial Statement Notes

Schedule D, Page 3, Part X

“The association is exempt from federal income taxes under section 501(c)(3) of the internal revenue code, except to the extent it has unrelated business income. For the years ended december 31, 2024 and 2023, the organization had no material net unrelated business income. Accordingly, no provision for income taxes is reflected in the accompanying combined financial statements. The organization has concluded that it does not have any unrecognized tax benefits resulting from the current or prior period tax positions. Accordingly, no additional disclosures have been made on the combined financial statements regarding asc 740, income taxes. The organization does not have any outstanding interest or penalties, and none have been recorded in the combined statements of activities and change in net assets for the years ended december 31, 2024 and 2023. The organization's informational returns filed are generally subject to examination for three years after the later due date or date of filing. As a result, the organization is no longer subject to income tax examinations by tax authorities for years prior to 2021.”

Raw XML AppendixShowing 400 of 675 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.

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IRS990/ProgSrvcAccomActy2Grp/Desc0ROEVER EVANGELISTIC ASSOCIATION PROVIDES SUPPORT FOR ONLINE BIBLE SCHOOLS OPERATED THROUGH A RELATED ORGANIZATION. THESE ONLINE BIBLE SCHOOLS NOW HAVE AN ENROLLMENT OF OVER 475,000 STUDENTS FROM 44 COUNTRIES AND ARE EFFECTIVELY IMPACTING MORE THAN 5,000,000 INDIVIDUALS THROUGH ITS MISSION EFFORTS.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, EXCEPT TO THE EXTENT IT HAS UNRELATED BUSINESS INCOME. FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023, THE ORGANIZATION HAD NO MATERIAL NET UNRELATED BUSINESS INCOME. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS REFLECTED IN THE ACCOMPANYING COMBINED FINANCIAL STATEMENTS. THE ORGANIZATION HAS CONCLUDED THAT IT DOES NOT HAVE ANY UNRECOGNIZED TAX BENEFITS RESULTING FROM THE CURRENT OR PRIOR PERIOD TAX POSITIONS. ACCORDINGLY, NO ADDITIONAL DISCLOSURES HAVE BEEN MADE ON THE COMBINED FINANCIAL STATEMENTS REGARDING ASC 740, INCOME TAXES. THE ORGANIZATION DOES NOT HAVE ANY OUTSTANDING INTEREST OR PENALTIES, AND NONE HAVE BEEN RECORDED IN THE COMBINED STATEMENTS OF ACTIVITIES AND CHANGE IN NET ASSETS FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023. THE ORGANIZATION'S INFORMATIONAL RETURNS FILED ARE GENERALLY SUBJECT TO EXAMINATION FOR THREE YEARS AFTER THE LATER DUE DATE OR DATE OF FILING. AS A RESULT, THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS PRIOR TO 2021.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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