White Fields INC FY2022 filing

Tax-deductible

San Marcos, CA501(c)(3)EIN 23-7009870Revenue $559K in FY2022

On file with the IRSwhitefields.org862 La Moree Rd, 92078-5026 · San Marcos, CATax-exempt since Aug 1956Publicly supported charity — 170(b)(1)(A)(vi)

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White Fields specializes in providing collaborative start-up support to pastors planting local churches among their own people in other parts of the world.

501(c)(3) charity; gifts are tax-deductible.
90¢ of each $1 spent went to programs.
$46K 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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FY2022 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $86K a year · 13% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
90%
of spending
Looks good: 90% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$46K
to officers and key staff · 7% of spending
Looks good: pay to officers and key staff is 7% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Concern: 0.4 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $305K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$3K
3% of total assets
Looks good: liabilities are 3% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$559K
-7% vs prior year
Spent
$628K
To programs
90%
Net assets
$104K
By yearFY2020–FY2024
Revenue
$559K
FY2022▼ -7%
Tap a bar for its year
Revenue by fiscal year
FY2020$405K
FY2021$598K
FY2022$559K
FY2023$838K
FY2024$890K
Expenses
$628K
FY2022▼ -16%
Tap a bar for its year
Expenses by fiscal year
FY2020$683K
FY2021$746K
FY2022$628K
FY2023$784K
FY2024$879K
Net assets
$104K
FY2022▼ -46%
Tap a bar for its year
Net assets by fiscal year
FY2020$390K
FY2021$193K
FY2022$104K
FY2023$158K
FY2024$169K

From the FY2022 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 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 Aug 1956.

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

Where the money goes

90 cents of each dollar spent went to programs.

Program services 90% · $563K Management & general 8% · $49K Fundraising 3% · $16K

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

6 people listed on the 990; $46K paid to officers and key staff.

Part VII, Section A · reportable compensation
$46,057Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Chairman
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

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

NameFY2024FY2023FY2022FY2021FY2020
Stephen Wheeler$27,075$30,788$46,057$46,057$46,057

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.

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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 15aYes

Programs and updates

Helps pastors start local churches in other countries for their own communities.

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Provided by the organization

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1 program · $563K · in their own filed words · FY2022
01

Funds used to support new church starts and the pastors working in these churches.

$563Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$305K

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$559K
Ln 12
Gifts and grantsLn 1h$561K
Investment incomeLn 3$1K
Money outPt IX
$628K
Ln 25
Programscol B$563K
Managementcol C$49K
Fundraisingcol D$16K
Owns and owesPt X
$104K
net assets · Ln 32
Cash and savingsLn 1–2$22K
Total assetsLn 16$107K
LiabilitiesLn 26$3K
PeoplePt VI, VII
6
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$561K
Noncash giftsLn 1g$3K
Investment incomeLn 3$1K
Gains on assetsLn 7−$3K
Total revenueLn 12$559K
Assets in detailPt X, end of year
CashLn 1$16K
SavingsLn 2$5K
Cash and savings togetherLn 1–2$22K
InvestmentsLn 11–13$63K
Land, buildings, equipmentLn 10c$22K
Other assetsLn 15$0
Total assetsLn 16$107K
LiabilitiesLn 26$3K
Net assetsLn 32$104K
OperationsPt I, VI
EmployeesI 55
VolunteersI 65
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$22K$22K
InvestmentsLn 11–13$149K$63K
Land, buildings, equipmentLn 10c$23K$22K
Total assetsLn 16$194K$107K
LiabilitiesLn 26$712$3K
Net assetsLn 32$193K$104K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$152K$152K
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$99K$89K$5K$5K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$23K$23K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$11K$10K$438$438
Payroll taxesLn 10$2K$2K$71$71
Management feesLn 11a$0
Legal feesLn 11b$650$650
Accounting feesLn 11c$8K$8K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$875$875
Other fees for servicesLn 11g$2K$2K
Advertising and promotionLn 12$0
Office expensesLn 13$2K$2K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$14K$14K
TravelLn 17$4K$4K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$943$943
InsuranceLn 23$588$588
Other expenses (24a–d)Ln 24$298K$284K$8K$6K
All other expensesLn 24e$10K$3K$6K$861
Total functional expensesLn 25$628K$563K$49K$16K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $890K$879K$11K$169K 990 PDF
FY2023 $838K$784K$54K$158K 990 PDF
FY2022 Viewing $559K$628K−$69K$104K 990 PDF
FY2021 $598K$746K−$148K$193K 990 PDF
FY2020 $405K$683K−$278K$390K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2022 990 (6 parts)
Part I · Summary $559,001 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $534,153$560,944
I-9 Program service revenue$0
I-10 Investment incomePrior year $63,858−$1,943
I-11 Other revenue$0
I-12 Total revenuePrior year $598,011$559,001
I-13 Grants and similar amounts paidPrior year $171,672$151,687
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $161,941$134,340
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $412,353$341,689
I-18 Total expensesPrior year $745,966$627,716
I-19 Revenue less expensesPrior year −$147,955−$68,715
Part VI · Governance 5 of 5 board members independent, 1 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-12a Written conflict of interest policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $559,001 across 9 lines filed
VIII-1f All other contributions, gifts and grants$560,944
VIII-1g Noncash contributions (included above)$3,299
VIII-1h Total contributions, gifts and grants$560,944
VIII-3 Investment incomeExcluded from tax $1,495$1,495
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assetsRelated to mission −$3,438−$3,438
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission −$3,438 · Excluded from tax $1,495$559,001
Part IX · Statement of functional expenses $627,716 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipientsPrograms $151,687$151,687
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $88,971 · Management $4,943 · Fundraising $4,943$98,857
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $22,930$22,930
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $9,923 · Management $438 · Fundraising $438$10,799
IX-10 Payroll taxesPrograms $1,612 · Management $71 · Fundraising $71$1,754
IX-11a Management fees$0
IX-11b Legal feesManagement $650$650
IX-11c Accounting feesManagement $7,750$7,750
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management feesManagement $875$875
IX-11g Other fees for servicesManagement $2,165$2,165
IX-12 Advertising and promotion$0
IX-13 Office expensesManagement $2,396$2,396
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyManagement $14,417$14,417
IX-17 TravelFundraising $4,261$4,261
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationManagement $943$943
IX-23 InsuranceManagement $588$588
IX-24 Other expenses (24a–d)Programs $284,322 · Management $7,727 · Fundraising $5,752$297,801
IX-24e All other expensesPrograms $3,226 · Management $5,756 · Fundraising $861$9,843
IX-25 Total functional expensesPrograms $562,671 · Management $48,719 · Fundraising $16,326$627,716
Part X · Balance sheet $106,976 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $16,557$16,279
X-2 Savings and temporary cash investmentsStart of year $5,585$5,401
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $23,418$22,475
X-11 Publicly traded securitiesStart of year $148,526$62,821
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $194,086$106,976
X-25 Other liabilitiesStart of year $712$2,996
X-26 Total liabilitiesStart of year $712$2,996
X-27 Net assets without donor restrictionsStart of year $193,374$103,980
X-32 Total net assets or fund balancesStart of year $193,374$103,980
X-33 Total liabilities and net assetsStart of year $194,086$106,976
Part XI · Reconciliation of net assets $103,980 net assets at year end
XI-1 Total revenue$559,001
XI-2 Total expenses$627,716
XI-3 Revenue less expenses−$68,715
XI-4 Net assets at start of year$193,374
XI-5 Net unrealized gains (losses) on investments−$20,679
XI-10 Net assets at end of year$103,980

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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