Primary mission is to provide and support Christian ministry throughout the world, including but not limited to the training of people for Christian ministry and service.

501(c)(3) charity; gifts are tax-deductible.
89¢ of each $1 spent went to programs.
$48K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $5K a year · 2% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
89%
of spending
Looks good: 89% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$48K
to officers and key staff · 16% of spending
Fine: pay to officers and key staff is 16% of spending; 15% to 20%.
Pt VII · Sec A
4 mo
of spending, in cash
Looks good: 4.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $31
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$131K
47% of total assets
Looks good: liabilities are 47% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 3 voting members
Concern: none of 3 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$397K
Spent
$306K
To programs
89%
Net assets
$148K
By yearFY2021–FY2025
Revenue
$397K
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$397K
FY2022$353K
FY2023$217K
FY2024$4K
FY2025$0
Expenses
$306K
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$306K
FY2022$312K
FY2023$314K
FY2024$58K
FY2025$3K
Net assets
$148K
FY2021
Tap a bar for its year
Net assets by fiscal year
FY2021$148K
FY2022$190K
FY2023$93K
FY2024$38K
FY2025$32K

From the FY2021 Form 990 (year ending March 2021) · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Nov 2008.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

89 cents of each dollar spent went to programs.

Program services 89% · $273K Management & general 11% · $33K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

3 people listed on the 990; $48K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
$48,000Pt VII · Sec A
Secretary / Treasurer
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Charles D Pierce’s $76K as President is at the 97th percentile of top reported officer pay among 344 <$100K religion nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2023FY2022FY2021
Charles D Pierce$76,000$48,000$48,000

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Global Spheres INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Supports and provides Christian ministry training and services globally.

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Provided by the organization

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1 program · $273K · in their own filed words · FY2020
01

To fulfill the primary mission discussed above, Global Spheres has traveled to several locations to conduct training programs and classes. Global Spheres participated in several major conferences during the fiscal year. Mobilize and encourage Christians in each sphere of society.

$273Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2023
Total grants receivedfrom 1 funder$31
Grants paid · 27 grants · $272K · 2020–2023
Lake Effect Church INCMI · FY2022$9,000
Lake Effect Church INCMI · FY2021$12,000
Warriors CircleSD · FY2021$6,900
Generals InternationalTX · FY2021$6,000
Gospel of Glory INCTX · FY2021$6,000
TxapnFY2021$6,000
Morning Star Evangelistic CenterFY2021$6,000
Empowerment Concepts INCFY2021$6,000
Kingdom Alliance NetworkFY2021$6,000
Dutch Sheets Ministries INCSC · FY2021$6,000
Don CrumFY2021$6,000
Che Ahn MinistriesCA · FY2021$6,000
Joan Swallow Ministries INCOK · FY2021$6,000
See all 27 grants →

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$397K
Ln 12
Gifts and grantsLn 1h$367K
Fees for servicesLn 2g$31K
Money outPt IX
$306K
Ln 25
Programscol B$273K
Managementcol C$33K
Owns and owesPt X
$148K
net assets · Ln 32
Cash and savingsLn 1–2$114K
Total assetsLn 16$280K
LiabilitiesLn 26$131K
PeoplePt VI, VII
3
listed · VII A
PaidVII A1
Voting boardVI 1a3
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$367K
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$31K
Total revenueLn 12$397K
Assets in detailPt X, end of year
CashLn 1$114K
SavingsLn 2$0
Cash and savings togetherLn 1–2$114K
InvestmentsLn 11–13$0
Other assetsLn 15$164K
Total assetsLn 16$280K
LiabilitiesLn 26$131K
Net assetsLn 32$148K
OperationsPt I, VI
EmployeesI 51
VolunteersI 60
Fiscal year endsHeaderMarch
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$19K$114K
InvestmentsLn 11–13$0$0
Total assetsLn 16$180K$280K
LiabilitiesLn 26$123K$131K
Net assetsLn 32$57K$148K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$129K$129K
Grants to domestic individualsLn 2$4K$4K
Grants and assistance to foreign recipientsLn 3$81K$81K
Benefits paid to or for membersLn 4$0$0
Pay of current officers, directors and key staffLn 5$44K$22K$22K$0
Pay of disqualified personsLn 6$0$0$0$0
Other salaries and wagesLn 7$0$0$0$0
Pension plan contributionsLn 8$0$0$0$0
Other employee benefitsLn 9$577$0$577$0
Payroll taxesLn 10$0$0$0$0
Management feesLn 11a$0$0$0$0
Legal feesLn 11b$0$0$0$0
Accounting feesLn 11c$0$0$0$0
Lobbying feesLn 11d$0$0$0$0
Professional fundraising feesLn 11e$0$0
Investment management feesLn 11f$0$0$0$0
Other fees for servicesLn 11g$0$0$0$0
Advertising and promotionLn 12$962$0$962$0
Office expensesLn 13$3K$3K$657$0
Information technologyLn 14$16K$11K$6K$0
RoyaltiesLn 15$0$0$0$0
OccupancyLn 16$3K$0$3K$0
TravelLn 17$20K$20K$0$0
Travel and entertainment for public officialsLn 18$0$0$0$0
Conferences, conventions and meetingsLn 19$0$0$0$0
InterestLn 20$0$0$0$0
Payments to affiliatesLn 21$0$0$0$0
Depreciation, depletion and amortizationLn 22$0$0$0$0
InsuranceLn 23$0$0$0$0
Other expenses (24a–d)Ln 24$4K$4K$0$0
All other expensesLn 24e$0$0$0$0
Total functional expensesLn 25$306K$273K$33K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $0$3K−$3K$32K 990 PDF
FY2024 $4K$58K−$55K$38K 990 PDF
FY2023 $217K$314K−$97K$93K 990 PDF
FY2022 $353K$312K$41K$190K 990 PDF
FY2021 Viewing $397K$306K$91K$148K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support F · Foreign O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $397,410 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $780,184$366,726
I-9 Program service revenuePrior year $5,623$30,684
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $785,807$397,410
I-13 Grants and similar amounts paidPrior year $654,220$213,575
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $52,000$44,577
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $57,942$47,982
I-18 Total expensesPrior year $764,162$306,134
I-19 Revenue less expensesPrior year $21,645$91,276
Part VI · Governance 0 of 3 board members independent, 4 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $397,410 across 10 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$366,726
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$366,726
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $30,684 · Unrelated business $0 · Excluded from tax $0$30,684
VIII-12 Total revenueRelated to mission $30,684 · Unrelated business $0 · Excluded from tax $0$397,410
Part IX · Statement of functional expenses $306,134 across 31 lines filed
IX-1 Grants to domestic organizationsPrograms $129,300$129,300
IX-2 Grants to domestic individualsPrograms $3,500$3,500
IX-3 Grants and assistance to foreign recipientsPrograms $80,775$80,775
IX-4 Benefits paid to or for membersPrograms $0$0
IX-5 Pay of current officers, directors and key staffPrograms $22,000 · Management $22,000 · Fundraising $0$44,000
IX-6 Pay of disqualified personsPrograms $0 · Management $0 · Fundraising $0$0
IX-7 Other salaries and wagesPrograms $0 · Management $0 · Fundraising $0$0
IX-8 Pension plan contributionsPrograms $0 · Management $0 · Fundraising $0$0
IX-9 Other employee benefitsPrograms $0 · Management $577 · Fundraising $0$577
IX-10 Payroll taxesPrograms $0 · Management $0 · Fundraising $0$0
IX-11a Management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11b Legal feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11c Accounting feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11d Lobbying feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11e Professional fundraising feesFundraising $0$0
IX-11f Investment management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11g Other fees for servicesPrograms $0 · Management $0 · Fundraising $0$0
IX-12 Advertising and promotionPrograms $0 · Management $962 · Fundraising $0$962
IX-13 Office expensesPrograms $2,628 · Management $657 · Fundraising $0$3,285
IX-14 Information technologyPrograms $10,644 · Management $5,730 · Fundraising $0$16,374
IX-15 RoyaltiesPrograms $0 · Management $0 · Fundraising $0$0
IX-16 OccupancyPrograms $0 · Management $3,440 · Fundraising $0$3,440
IX-17 TravelPrograms $20,178 · Management $0 · Fundraising $0$20,178
IX-18 Travel and entertainment for public officialsPrograms $0 · Management $0 · Fundraising $0$0
IX-19 Conferences, conventions and meetingsPrograms $0 · Management $0 · Fundraising $0$0
IX-20 InterestPrograms $0 · Management $0 · Fundraising $0$0
IX-21 Payments to affiliatesPrograms $0 · Management $0 · Fundraising $0$0
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $0 · Fundraising $0$0
IX-23 InsurancePrograms $0 · Management $0 · Fundraising $0$0
IX-24 Other expenses (24a–d)Programs $3,743 · Management $0 · Fundraising $0$3,743
IX-24e All other expensesPrograms $0 · Management $0 · Fundraising $0$0
IX-25 Total functional expensesPrograms $272,768 · Management $33,366 · Fundraising $0$306,134
Part X · Balance sheet $279,797 assets, 23 lines filed
X-1 Cash, non-interest-bearingStart of year $18,505$114,372
X-2 Savings and temporary cash investmentsStart of year $0$0
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $0$0
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred charges$1,141
X-11 Publicly traded securitiesStart of year $0$0
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $161,776$164,284
X-16 Total assetsStart of year $180,281$279,797
X-17 Accounts payable and accrued expensesStart of year $0$0
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$0
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$0
X-25 Other liabilitiesStart of year $123,072$131,312
X-26 Total liabilitiesStart of year $123,072$131,312
X-27 Net assets without donor restrictionsStart of year $57,209$148,485
X-28 Net assets with donor restrictionsStart of year $0$0
X-32 Total net assets or fund balancesStart of year $57,209$148,485
X-33 Total liabilities and net assetsStart of year $180,281$279,797
Part XI · Reconciliation of net assets $148,485 net assets at year end
XI-1 Total revenue$397,410
XI-2 Total expenses$306,134
XI-3 Revenue less expenses$91,276
XI-4 Net assets at start of year$57,209
XI-10 Net assets at end of year$148,485

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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