Shepherding the Nations FY2021 filing

Tax-deductible

Reseda, CA501(c)(3)ReligionEIN 26-1718994Revenue $88K in FY2021

On file with the IRSshepherdingthenations.org18644 Sherman Way, 91335-4138 · Reseda, CATax-exempt since May 2008Publicly supported charity — 170(b)(1)(A)(vi)

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Our mission: to glorify god by developing a global partnership which trains and supports indigenous pastors, who will be involved in planting healthy churches that know jesus christ and make him known.

501(c)(3) charity; gifts are tax-deductible.
89¢ of each $1 spent went to programs.
$60K 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

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
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
1 of 5
filings with a surplus
Average deficit $45K a year · 37% of revenue · last 5 filings
Concern: a surplus in 1 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
$60K
to officers and key staff · 36% of spending
Concern: pay to officers and key staff is 36% of spending; over 30%.
Pt VII · Sec A
Cash reserves
58 mo
of spending, in cash
Looks good: 57.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $165
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 5 voting members
Looks good: 3 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
$88K
+12% vs prior year
Spent
$166K
To programs
89%
Net assets
$798K
By yearFY2020–FY2024
Revenue
$88K
FY2021▲ +12%
Tap a bar for its year
Revenue by fiscal year
FY2020$79K
FY2021$88K
FY2022$105K
FY2023$136K
FY2024$202K
Expenses
$166K
FY2021▲ +23%
Tap a bar for its year
Expenses by fiscal year
FY2020$135K
FY2021$166K
FY2022$179K
FY2023$198K
FY2024$156K
Net assets
$798K
FY2021▼ -9%
Tap a bar for its year
Net assets by fiscal year
FY2020$876K
FY2021$798K
FY2022$725K
FY2023$663K
FY2024$709K

From the FY2021 Form 990 · see the original

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You’re viewing the FY2021 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 May 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% · $148K Management & general 11% · $17K

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; $60K paid to officers and key staff.

Part VII, Section A · reportable compensation
Intern'l Dir
$60,111Pt VII · Sec A
Board Presid
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A

Ryder Kumar’s $61K as Intern'l Dir is at the 63rd percentile of top reported officer pay among 2132 $100K–1M 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

NameFY2024FY2023FY2022FY2021FY2020
Ryder Kumar$61,300$61,300$61,300$60,111$57,600

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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Trains and supports indigenous pastors to plant healthy churches and spread the Christian faith globally.

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Provided by the organization

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3 programs · $148K · in their own filed words · FY2021
01

Develop infrastructure and ministry partners to expand in-depth bible training programs across india and latin america.

$65Kprogram expense
02

Nominal monthly support for approximately 45 pastors, teachers, and trainers across india and latin america.

$59Kprogram expense
03

Conducted in-depth training programs in india and latin america for approximately 756 pastors meeting bi-monthly, providing resources, and nominal support for those attending.

$25Kprogram 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 · FY2023
Total grants receivedfrom 1 funder$165

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$88K
Ln 12
Gifts and grantsLn 1h$87K
Investment incomeLn 3$1K
Money outPt IX
$166K
Ln 25
Programscol B$148K
Managementcol C$17K
Owns and owesPt X
$798K
net assets · Ln 32
Cash and savingsLn 1–2$798K
Total assetsLn 16$798K
LiabilitiesLn 26$0
PeoplePt VI, VII
5
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$87K
Investment incomeLn 3$1K
Total revenueLn 12$88K
Assets in detailPt X, end of year
CashLn 1$65K
SavingsLn 2$733K
Cash and savings togetherLn 1–2$798K
Total assetsLn 16$798K
LiabilitiesLn 26$0
Net assetsLn 32$798K
OperationsPt I, VI
EmployeesI 52
VolunteersI 68
Fiscal year endsHeaderDecember
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$876K$798K
Total assetsLn 16$876K$798K
LiabilitiesLn 26$0$0
Net assetsLn 32$876K$798K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants and assistance to foreign recipientsLn 3$72K$72K
Pay of current officers, directors and key staffLn 5$60K$54K$6K
Other salaries and wagesLn 7$6K$6K
Other employee benefitsLn 9$7K$7K$525
Office expensesLn 13$5K$5K
Other expenses (24a–d)Ln 24$15K$15K
Total functional expensesLn 25$166K$148K$17K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $202K$156K$46K$709K 990 PDF
FY2023 $136K$198K−$62K$663K 990 PDF
FY2022 $105K$179K−$74K$725K 990 PDF
FY2021 Viewing $88K$166K−$78K$798K 990 PDF
FY2020 $79K$135K−$56K$876K 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 FY2021 990 (6 parts)
Part I · Summary $88,207 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $72,403$87,019
I-9 Program service revenue$0
I-10 Investment incomePrior year $6,626$1,188
I-11 Other revenue$0
I-12 Total revenuePrior year $79,029$88,207
I-13 Grants and similar amounts paidPrior year $59,461$72,225
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $57,600$73,624
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $17,652$20,111
I-18 Total expensesPrior year $134,713$165,960
I-19 Revenue less expensesPrior year −$55,684−$77,753
Part VI · Governance 3 of 5 board members independent, 5 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members3
VI-2 Family or business relationship among officers or directorsYes
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
Part VIII · Statement of revenue $88,207 across 4 lines filed
VIII-1f All other contributions, gifts and grants$87,019
VIII-1h Total contributions, gifts and grants$87,019
VIII-3 Investment incomeExcluded from tax $1,188$1,188
VIII-12 Total revenueExcluded from tax $1,188$88,207
Part IX · Statement of functional expenses $165,960 across 6 lines filed
IX-3 Grants and assistance to foreign recipientsPrograms $72,225$72,225
IX-5 Pay of current officers, directors and key staffPrograms $54,100 · Management $6,011$60,111
IX-7 Other salaries and wagesManagement $6,280$6,280
IX-9 Other employee benefitsPrograms $6,708 · Management $525$7,233
IX-13 Office expensesManagement $4,651$4,651
IX-24 Other expenses (24a–d)Programs $15,460$15,460
IX-25 Total functional expensesPrograms $148,493 · Management $17,467 · Fundraising $0$165,960
Part X · Balance sheet $798,468 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $44,045$65,104
X-2 Savings and temporary cash investmentsStart of year $832,176$733,364
X-16 Total assetsStart of year $876,221$798,468
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $876,221$798,468
X-32 Total net assets or fund balancesStart of year $876,221$798,468
X-33 Total liabilities and net assetsStart of year $876,221$798,468
Part XI · Reconciliation of net assets $798,468 net assets at year end
XI-1 Total revenue$88,207
XI-2 Total expenses$165,960
XI-3 Revenue less expenses−$77,753
XI-4 Net assets at start of year$876,221
XI-10 Net assets at end of year$798,468

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

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