Ghb3

Tax-deductible

Lubbock, TX501(c)(3)ReligionEIN 32-0613087

Equipping and educating business leaders with tools necessary to operate their business based on biblical truths as they live their life on mission to further the Kingdom of God.

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
$8K 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
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
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$8K
to officers and key staff · 3% of spending
Top officer’s pay lower than 94% of similar orgs
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
1 mo
of spending, in cash
Fine: 1.3 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $5K
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
0
of 2 voting members
Concern: none of 2 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$321K
+412% vs prior year
Spent
$294K
To programs
100%
Net assets
$31K
By yearFY2020–FY2024
Revenue
$321K
FY2024▲ +412%
Revenue by fiscal year
FY2020$104K
FY2021$80K
FY2022$50K
FY2023$63K
FY2024$321K
Net assets
$31K
FY2024▲ +680%
Net assets by fiscal year
FY2020$43K
FY2021$26K
FY2022$16K
FY2023$4K
FY2024$31K

From the FY2024 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Apr 2021.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $294K

Form 990 Part IX, line 25. Every line is in By the numbers.

Who runs it and what they're paid

2 people listed on the 990; $8K paid to officers and key staff.

Part VII, Section A · reportable compensation
Vice President
$7,667Pt VII · Sec A
President
$0Pt VII · Sec A

Roswell Smith’s $8K as Vice President is at the 6th 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

NameFY2024FY2023FY2022
Roswell Smith$7,667$68,000$34,292

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 15aNo

Programs and updates

Equips business leaders with biblical tools to operate ethically and advance God's Kingdom.

Provided by the organization

This section is blank until Ghb3 claims this page.

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2 program services account for $294K of program spending, described in the organization's own filed words · FY2024.
01

Rock the Hill Music Event. Rock the Hill is an outdoor Christian music event featuring multiple artists hosted in West Texas. The vision of Rock the Hill is to be a light for Christ in our communities and beyond. It is a night of worship to help spread the light of Christ throughout the city and the nations.

$294Kprogram expense
02

Monthly luncheon meeting for Christian businessmen where lunch is provided and a message is shared encouraging business owners to practice their faith in their place of business.

Pt IX · col B

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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 1 funder$5K
Grants paid · 1 grant · $10K · 2024–2024
Emit GlobalFY2024$10,000

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$321K
Ln 12
Gifts and grantsLn 1h$267K
Fees for servicesLn 2g$54K
Money outPt IX
$294K
Ln 25
Programscol B$294K
Owns and owesPt X
$31K
net assets · Ln 32
Cash and savingsLn 1–2$31K
Total assetsLn 16$31K
LiabilitiesLn 26$0
PeoplePt VI, VII
2
listed · VII A
PaidVII A1
Voting boardVI 1a2
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$267K
Fees for servicesLn 2g$54K
Gains on assetsLn 7$0
Total revenueLn 12$321K
Assets in detailPt X, end of year
CashLn 1$31K
SavingsLn 2$0
Cash and savings togetherLn 1–2$31K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$31K
LiabilitiesLn 26$0
Net assetsLn 32$31K
OperationsPt I, VI
EmployeesI 50
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$5K$31K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$5K$31K
LiabilitiesLn 26$1K$0
Net assetsLn 32$4K$31K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$10K$10K
Grants to domestic individualsLn 2$0
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$8K$8K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$1K$1K
Management feesLn 11a$0
Legal feesLn 11b$5$5
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$60K$60K
Office expensesLn 13$0
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$0
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$1K$1K
Other expenses (24a–d)Ln 24$213K$213K
All other expensesLn 24e$793$793
Total functional expensesLn 25$294K$294K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $321K$294K$27K$31K 990 PDF
FY2023 $63K$4K 990 PDF
FY2022 $50K$16K 990 PDF
FY2021 $80K$26K 990 PDF
FY2020 $104K$43K 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 (4 parts)
Part VIII · Statement of revenue $320,827 across 9 lines filed
VIII-1f All other contributions, gifts and grants$266,684
VIII-1h Total contributions, gifts and grants$266,684
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $54,143$54,143
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 $54,143$320,827
Part IX · Statement of functional expenses $293,842 across 31 lines filed
IX-1 Grants to domestic organizationsPrograms $10,000$10,000
IX-2 Grants to domestic individuals$0
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 $7,667$7,667
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$0
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $1,151$1,151
IX-11a Management fees$0
IX-11b Legal feesPrograms $5$5
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotionPrograms $59,680$59,680
IX-13 Office expenses$0
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 Travel$0
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 InsurancePrograms $1,467$1,467
IX-24 Other expenses (24a–d)Programs $213,079$213,079
IX-24e All other expensesPrograms $793$793
IX-25 Total functional expensesPrograms $293,842 · Management $0 · Fundraising $0$293,842
Part X · Balance sheet $30,954 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $5,455$30,954
X-2 Savings and temporary cash investments$0
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 assets$0
X-16 Total assetsStart of year $5,455$30,954
X-26 Total liabilitiesStart of year $1,486$0
X-27 Net assets without donor restrictionsStart of year $3,969$30,954
X-32 Total net assets or fund balancesStart of year $3,969$30,954
X-33 Total liabilities and net assetsStart of year $5,455$30,954
Part XI · Reconciliation of net assets $30,954 net assets at year end
XI-1 Total revenue$320,827
XI-2 Total expenses$293,842
XI-3 Revenue less expenses$26,985
XI-4 Net assets at start of year$3,969
XI-10 Net assets at end of year$30,954

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

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