Underground Network Incorporated FY2023 filing

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Underground Network, Inc. is organized to rethink ecclesiology and leadership towards missional and transformational expressions of the Church through consulting anf leadership development.

Form 990 Part I, line 1, FY2023. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 20-4722214) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
81¢ of each $1 spent went to programs.
$55K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
The latest return is for FY2024, 2 tax years back.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average deficit $22K a year · 2% of revenue · last 5 filings
A surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
81%
of spending
81% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$55K
to officers and key staff · 7% of spending
Pay to officers and key staff is 7% of spending.
Part VII, Section A
5.3 mo
of spending, in cash
5.3 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
6
named funders · $335K
6 funders name it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$29
<0.01% of total assets
Liabilities are 0.01% of assets.
Pt X · Ln 26
Independent board members
4
of 4 voting members
4 of 4 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$839K
+4% vs prior year
Spent
$807K
To programs
81%
Net assets
$373K
By yearFY2020–FY2024
Revenue
$839K
FY2023▲ +4%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.6M
FY2021$1.3M
FY2022$808K
FY2023$839K
FY2024$1.2M
Expenses
$807K
FY2023▼ -3%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.6M
FY2021$1.6M
FY2022$832K
FY2023$807K
FY2024$1.1M
Net assets
$373K
FY2023▲ +9%
Tap a bar for its year
Net assets by fiscal year
FY2020$569K
FY2021$367K
FY2022$343K
FY2023$373K
FY2024$527K

From the FY2023 Form 990 · figures checked against the IRS filing · see the original

You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jan 2007.

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

Where the money goes

81 cents of each dollar spent went to programs.

Program services 81% · $652K Management & general 19% · $153K Fundraising 0% · $1K

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

5 people listed on the 990; $55K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
Executive Director
$51,418Pt VII · Sec A
$3,354Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Lucas Pulley’s $63K as Executive Director is at the 22nd percentile of top reported officer pay among 1636 $1–10M 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 · 3 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Lucas Pulley$62,598$51,418$44,407$44,658—
Brian Sanders$22,514$3,354$5,750$8,448$57,990
Brianna Wilkerson———$488—

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 Underground Network Incorporated executive salaries →

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 15aYes

Programs and updates

Develops church leaders and ideas for more impactful, transformative ministry.

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3 programs · $652K · in their own filed words · FY2023
01

Microchurch Planting

Our main purpose is to help initiate and grow microchurches reaching different groups of people in our community. In 2023, we served over 160 microchurches. Some of our microchurches are need-based and are engage people in the margins.

Form 990 Part III, line 4, FY2023. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 20-4722214) · Dispute this line
$611Kprogram expense
02

Ministry Center (hub)

This program provides mutiuse meeting rooms, co-work and an auditorium in a separate space. All of which are available to microchurches to use as needed. The Hub provides cowork spaces for support and microchurch staff and volunteers, and conference rooms for training and meetings.

Form 990 Part III, line 4, FY2023. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 20-4722214) · Dispute this line
$35Kprogram expense
03

Training Program

We seek to help and provide resources to new and current leaders to do ministry that they are called to do. We offer different training and services that include a summer intensive, special events and conferences. In 2023, we offered over 40 unique leadership development platforms tailored for microchurch leaders' needs.

Form 990 Part III, line 4, FY2023. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 20-4722214) · Dispute this line
$7Kprogram 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 · FY2024
See all 6 funders →
Grants paid · 7 grants · $292K · 2021–2023
Underground Clinic INCFL · FY2023$49,804
Revive and Restore INCFL · FY2023$33,654
Vocreo LLCFY2022$25,737
Revive and Restore INCFL · FY2022$6,439
Underground Clinic INCFL · FY2021$89,457

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$839K
Ln 12
Gifts and grantsLn 1h$726K
Fees for servicesLn 2g$94K
Investment incomeLn 3$11K
Money outPt IX
$807K
Ln 25
Programscol B$652K
Managementcol C$153K
Fundraisingcol D$1K
Owns and owesPt X
$373K
net assets · Ln 32
Cash and savingsLn 1–2$354K
Total assetsLn 16$373K
LiabilitiesLn 26$29
PeoplePt VI, VII
5
listed · VII A
PaidVII A2
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$726K
Government grantsLn 1e$0
Noncash giftsLn 1g$7K
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$94K
Investment incomeLn 3$11K
Other incomeLn 4–11$9K
Gains on assetsLn 7$0
Total revenueLn 12$839K
Assets in detailPt X, end of year
CashLn 1$51K
SavingsLn 2$303K
Cash and savings togetherLn 1–2$354K
Land, buildings, equipmentLn 10c$5K
Other assetsLn 15$14K
Total assetsLn 16$373K
LiabilitiesLn 26$29
Net assetsLn 32$373K
OperationsPt I, VI
EmployeesI 526
VolunteersI 650
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3More from this return
Abroad and in kindSch F, M
Grants to other countriesSch F Pt II–III$37K
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$317K$354K
Land, buildings, equipmentLn 10c$10K$5K
Total assetsLn 16$343K$373K
LiabilitiesLn 26$0$29
Net assetsLn 32$343K$373K
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$145K$145K
Grants and assistance to foreign recipientsLn 3$37K$37K
Pay of officers and key staff (Part IX, line 5)Ln 5$51K$51K
Other salaries and wagesLn 7$290K$290K
Payroll taxesLn 10$24K$24K
Other fees for servicesLn 11g$5K$2K$1K$1K
Advertising and promotionLn 12$595$595
Office expensesLn 13$12K$3K$10K
RoyaltiesLn 15$6K$6K
OccupancyLn 16$38K$3K$35K
TravelLn 17$4K$2K$2K
Conferences, conventions and meetingsLn 19$11K$7K$4K
Depreciation, depletion and amortizationLn 22$4K$4K
InsuranceLn 23$15K$86$15K
Other expenses (24a–d)Ln 24$164K$83K$81K
All other expensesLn 24e$0$0$0$0
Total functional expensesLn 25$807K$652K$153K$1K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled with the IRS Nov 12, 2025 $1.2M$1.1M$154K$527K 990 PDF
FY2023 ViewingFiled with the IRS Dec 18, 2024 $839K$807K$32K$373K 990 PDF
FY2022Filed with the IRS Sep 27, 2023 $808K$832K−$24K$343K 990 PDF
FY2021Filed with the IRS Dec 16, 2022 $1.3M$1.6M−$305K$367K 990 PDF
FY2020Filed with the IRS Nov 12, 2021 $1.6M$1.6M$33K$569K 990 PDF

Schedules filed Part IV

A · Public support F · Foreign I · Grants O · Explanations
See the full FY2023 990
Part I · Summary $839,161 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $750,014$726,377
I-9 Program service revenuePrior year $138,840$93,600
I-10 Investment incomePrior year −$98,890$10,644
I-11 Other revenuePrior year $18,323$8,540
I-12 Total revenuePrior year $808,287$839,161
I-13 Grants and similar amounts paidPrior year $186,197$182,326
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $326,446$364,765
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $319,389$259,628
I-18 Total expensesPrior year $832,032$806,719
I-19 Revenue less expensesPrior year −$23,745$32,442
Part VI · Governance 4 of 4 board members independent, 1 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
VI-13 Written whistleblower policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $839,161 across 15 lines filed
Lines not itemized here account for $8,540 of total revenue; see the IRS return.
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$726,377
VIII-1g Noncash contributions (included above)$7,380
VIII-1h Total contributions, gifts and grants$726,377
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $93,600 · Unrelated business $0 · Excluded from tax $0$93,600
VIII-3 Investment incomeRelated to mission $10,644 · Unrelated business $0 · Excluded from tax $0$10,644
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-6 Net rental income or lossRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-7 Net gain or loss on sales of assetsRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $112,784 · Unrelated business $0 · Excluded from tax $0$839,161
Part IX · Statement of functional expenses $806,719 across 16 lines filed
IX-1 Grants to domestic organizationsPrograms $145,437$145,437
IX-3 Grants and assistance to foreign recipientsPrograms $36,889$36,889
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $51,418$51,418
IX-7 Other salaries and wagesPrograms $289,614$289,614
IX-10 Payroll taxesPrograms $23,733$23,733
IX-11g Other fees for servicesPrograms $1,950 · Management $1,269 · Fundraising $1,330$4,549
IX-12 Advertising and promotionPrograms $595$595
IX-13 Office expensesPrograms $2,519 · Management $9,920$12,439
IX-15 RoyaltiesPrograms $5,913$5,913
IX-16 OccupancyPrograms $2,663 · Management $35,204$37,867
IX-17 TravelPrograms $1,703 · Management $2,413$4,116
IX-19 Conferences, conventions and meetingsPrograms $6,764 · Management $4,148$10,912
IX-22 Depreciation, depletion and amortizationManagement $3,688$3,688
IX-23 InsurancePrograms $86 · Management $15,307$15,393
IX-24 Other expenses (24a–d)Programs $83,135 · Management $81,021$164,156
IX-24e All other expensesPrograms $0 · Management $0 · Fundraising $0$0
IX-25 Total functional expensesPrograms $652,419 · Management $152,970 · Fundraising $1,330$806,719
Part X · Balance sheet $373,188 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $111,109$50,994
X-2 Savings and temporary cash investmentsStart of year $205,872$302,651
X-10c Land, buildings and equipment, netStart of year $10,063$5,470
X-15 Other assetsStart of year $16,091$14,073
X-16 Total assetsStart of year $343,135$373,188
X-17 Accounts payable and accrued expenses$29
X-26 Total liabilitiesStart of year $0$29
X-27 Net assets without donor restrictionsStart of year $343,135$373,159
X-28 Net assets with donor restrictionsStart of year $0$0
X-32 Total net assets or fund balancesStart of year $343,135$373,159
X-33 Total liabilities and net assetsStart of year $343,135$373,188
Part XI · Reconciliation of net assets $373,159 net assets at year end
XI-1 Total revenue$839,161
XI-2 Total expenses$806,719
XI-3 Revenue less expenses$32,442
XI-4 Net assets at start of year$343,135
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments−$2,418
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$373,159

Form 990 e-file FY2023 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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