Eidos Christian Center FY2024 filing

Tax-deductible

Foothill Rnch, CA501(c)(3)Since 2003ReligionEIN 27-0067607Revenue $312K in FY2024

On file with the IRS15 Parrell Ave, 92610-1907 · Foothill Rnch, CATax-exempt since Nov 2006Publicly supported charity — 170(b)(1)(A)(vi)

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To produce and distribute educational materials via writing, speaking, and teaching to promote a Christian worldview.

501(c)(3) charity; gifts are tax-deductible.
93¢ of each $1 spent went to programs.
$141K 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

FY2024 · 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 6
filings with a surplus
Average surplus $4K a year · 1% of revenue · last 6 filings
Worth a look: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
93%
of spending
Looks good: 93% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$141K
to officers and key staff · 43% of spending
Concern: pay to officers and key staff is 43% of spending; over 30%.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 6.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $33K
Fine: 2 funders name 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
2
of 4 voting members
Fine: 2 of 4 voting members are independent, half.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$312K
-11% vs prior year
Spent
$326K
To programs
93%
Net assets
$176K
By yearFY2020–FY2025
Revenue
$312K
FY2024▼ -11%
Tap a bar for its year
Revenue by fiscal year
FY2020$262K
FY2021$425K
FY2022$476K
FY2023$349K
FY2024$312K
FY2025$263K
Expenses
$326K
FY2024▼ -28%
Tap a bar for its year
Expenses by fiscal year
FY2020$272K
FY2021$344K
FY2022$392K
FY2023$451K
FY2024$326K
FY2025$280K
Net assets
$176K
FY2024▼ -7%
Tap a bar for its year
Net assets by fiscal year
FY2020$126K
FY2021$207K
FY2022$291K
FY2023$189K
FY2024$176K
FY2025$158K

From the FY2024 Form 990 · see the original

Form 990 (PDF) Claim
You’re viewing the FY2024 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 2006.

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

Where the money goes

93 cents of each dollar spent went to programs.

Program services 93% · $304K Management & general 6% · $21K Fundraising 0% · $891

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; $141K paid to officers and key staff.

Part VII, Section A · reportable compensation
President/Treas
$75,500Pt VII · Sec A
$65,736Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

James P Moreland’s $83K as Secretary is at the 81st 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 · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
James P Moreland$83,396$65,736$125,172$99,223$53,893$88,500
Scott Waller$81,500$75,500$75,500$72,000$84,000$82,376

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 Eidos Christian Center 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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Promotes Christian worldview through educational materials, speaking, and teaching.

Questions for Eidos Christian Center

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Provided by the organization

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1 program · $304K · in their own filed words · FY2024
01

To produce and distribute educational materials via writing, speaking, and teaching to promote a Christian worldview.

$304Kprogram 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
Total grants receivedfrom 2 funders$33K
Grants paid · 4 grants · $56K · 2021–2024
Unitemized GrantFY2024$7,000
Unitemized GrantFY2022$23,000
MavenCA · FY2022$7,000
Unitemized GrantFY2021$18,500

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$312K
Ln 12
Gifts and grantsLn 1h$185K
Fees for servicesLn 2g$127K
Money outPt IX
$326K
Ln 25
Programscol B$304K
Managementcol C$21K
Fundraisingcol D$891
Owns and owesPt X
$176K
net assets · Ln 32
Cash and savingsLn 1–2$175K
Total assetsLn 16$176K
LiabilitiesLn 26$0
PeoplePt VI, VII
5
listed · VII A
PaidVII A2
Voting boardVI 1a4
IndependentVI 1b2
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$185K
Fees for servicesLn 2g$127K
Gains on assetsLn 7$0
Total revenueLn 12$312K
Assets in detailPt X, end of year
CashLn 1$175K
SavingsLn 2$684
Cash and savings togetherLn 1–2$175K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$500
Total assetsLn 16$176K
LiabilitiesLn 26$0
Net assetsLn 32$176K
OperationsPt I, VI
EmployeesI 54
VolunteersI 610
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 FY24End FY24
Cash and savingsLn 1–2$190K$175K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$190K$176K
LiabilitiesLn 26$1K$0
Net assetsLn 32$189K$176K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$7K$7K
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$141K$141K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$75K$75K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$18K$18K
Management feesLn 11a$0
Legal feesLn 11b$4K$4K
Accounting feesLn 11c$10K$10K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$53K$53K
Advertising and promotionLn 12$891$891
Office expensesLn 13$2K$2K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$3K$3K
TravelLn 17$3K$3K
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$0
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$6K$3K$3K
All other expensesLn 24e$282$282
Total functional expensesLn 25$326K$304K$21K$891

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $263K$280K−$18K$158K 990 PDF
FY2024 Viewing $312K$326K−$13K$176K 990 PDF
FY2023 $349K$451K−$102K$189K 990 PDF
FY2022 $476K$392K$84K$291K 990 PDF
FY2021 $425K$344K$81K$207K 990 PDF
FY2020 $262K$272K−$10K$126K 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 FY2024 990 (6 parts)
Part I · Summary $312,369 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $208,475$184,966
I-9 Program service revenuePrior year $140,406$127,403
I-10 Investment incomePrior year $1$0
I-11 Other revenuePrior year $267$0
I-12 Total revenuePrior year $349,149$312,369
I-13 Grants and similar amounts paidPrior year $3,000$7,000
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $305,244$234,780
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $142,820$84,037
I-18 Total expensesPrior year $451,064$325,817
I-19 Revenue less expensesPrior year −$101,915−$13,448
Part VI · Governance 2 of 4 board members independent, 4 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members2
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 payYes
Part VIII · Statement of revenue $312,369 across 9 lines filed
VIII-1f All other contributions, gifts and grants$184,966
VIII-1h Total contributions, gifts and grants$184,966
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $127,403$127,403
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $127,403$312,369
Part IX · Statement of functional expenses $325,817 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individualsPrograms $7,000$7,000
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $141,236$141,236
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $75,280$75,280
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $18,264$18,264
IX-11a Management fees$0
IX-11b Legal feesManagement $4,430$4,430
IX-11c Accounting feesManagement $9,981$9,981
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $53,033$53,033
IX-12 Advertising and promotionFundraising $891$891
IX-13 Office expensesManagement $1,857$1,857
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $2,756$2,756
IX-17 TravelPrograms $2,890$2,890
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 amortization$0
IX-23 InsuranceManagement $1,710$1,710
IX-24 Other expenses (24a–d)Programs $3,014 · Management $3,193$6,207
IX-24e All other expensesPrograms $282$282
IX-25 Total functional expensesPrograms $303,755 · Management $21,171 · Fundraising $891$325,817
Part X · Balance sheet $175,709 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $189,283$174,525
X-2 Savings and temporary cash investmentsStart of year $584$684
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, net$0
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $500$500
X-16 Total assetsStart of year $190,367$175,709
X-26 Total liabilitiesStart of year $1,210$0
X-27 Net assets without donor restrictionsStart of year $138,889$147,792
X-28 Net assets with donor restrictionsStart of year $50,268$27,917
X-32 Total net assets or fund balancesStart of year $189,157$175,709
X-33 Total liabilities and net assetsStart of year $190,367$175,709
Part XI · Reconciliation of net assets $175,709 net assets at year end
XI-1 Total revenue$312,369
XI-2 Total expenses$325,817
XI-3 Revenue less expenses−$13,448
XI-4 Net assets at start of year$189,157
XI-10 Net assets at end of year$175,709

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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