To train and equip pastors worldwide with Practical ministry resources.

501(c)(3) charity; gifts are tax-deductible.
51¢ of each $1 spent went to programs.
Run by 8 volunteers and 6 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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
Surplus or deficit
2 of 4
filings with a surplus
Average deficit $15K a year · 3% of revenue · last 4 filings
Worth a look: a surplus in 2 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
51%
of spending
Worth a look: 51% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$181K
to officers and key staff · 18% of spending
Fine: pay to officers and key staff is 18% of spending; 15% to 20%.
Pt VII · Sec A
<1 mo
of spending, in cash
Worth a look: 0.6 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
5
named funders · $186K
Looks good: 5 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$6K
10% of total assets
Looks good: liabilities are 10% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 12 voting members
Looks good: 11 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$720K
-6% vs prior year
Spent
$1.0M
To programs
51%
Net assets
$54K
By yearFY2020–FY2024
Revenue
$720K
FY2024▼ -6%
Tap a bar for its year
Revenue by fiscal year
FY2020$218K
FY2022$407K
FY2023$766K
FY2024$720K
Expenses
$1.0M
FY2024▲ +97%
Tap a bar for its year
Expenses by fiscal year
FY2020$161K
FY2022$481K
FY2023$516K
FY2024$1.0M
Net assets
$54K
FY2024▼ -85%
Tap a bar for its year
Net assets by fiscal year
FY2020$95K
FY2022$99K
FY2023$349K
FY2024$54K

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 Jul 2014.

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

Where the money goes

51 cents of each dollar spent went to programs.

Program services 51% · $518K Management & general 49% · $497K Fundraising 0% · $472

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

12 people listed on the 990; $181K paid to officers and key staff.

Part VII, Section A · reportable compensation
Founder/Exec Directo
$114,223Pt VII · Sec A
$67,083Pt VII · Sec A
Member
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Member
$0Pt VII · Sec A
$0Pt VII · Sec A

James Brian Croft’s $114K as Founder/Exec Directo is at the 93rd percentile of top reported officer pay among 2133 $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 · 5 named individuals · Part VII

NameFY2024FY2023FY2022FY2020
James Brian Croft$114,223$104,458$108,063$50,000
Matthew Spandler-Davison$67,083———
Sean Corser———$35,000
John Barrnett———$11,000
Cara Croft———$2,750

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

Trains and equips pastors globally with practical ministry resources.

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Provided by the organization

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1 program · $518K · in their own filed words · FY2024
01

To train and equip pastors worldwide with practical ministry resources.

$518Kprogram 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
See all 5 funders →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$720K
Ln 12
Gifts and grantsLn 1h$679K
Other incomeLn 4–11$34K
Investment incomeLn 3$6K
Money outPt IX
$1.0M
Ln 25
Programscol B$518K
Managementcol C$497K
Fundraisingcol D$472
Owns and owesPt X
$54K
net assets · Ln 32
Cash and savingsLn 1–2$54K
Total assetsLn 16$60K
LiabilitiesLn 26$6K
PeoplePt VI, VII
12
listed · VII A
PaidVII A2
Voting boardVI 1a12
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$679K
Investment incomeLn 3$6K
Other incomeLn 4–11$34K
Total revenueLn 12$720K
Assets in detailPt X, end of year
CashLn 1$43K
SavingsLn 2$11K
Cash and savings togetherLn 1–2$54K
Land, buildings, equipmentLn 10c$6K
Total assetsLn 16$60K
LiabilitiesLn 26$6K
Net assetsLn 32$54K
OperationsPt I, VI
EmployeesI 56
VolunteersI 68
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
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$343K$54K
Land, buildings, equipmentLn 10c$11K$6K
Total assetsLn 16$354K$60K
LiabilitiesLn 26$5K$6K
Net assetsLn 32$349K$54K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$203K$81K$122K
Other salaries and wagesLn 7$314K$63K$251K
Pension plan contributionsLn 8$21K$13K$9K
Other employee benefitsLn 9$75K$45K$30K
Payroll taxesLn 10$36K$22K$15K
Accounting feesLn 11c$2K$2K
Office expensesLn 13$35K$35K
Information technologyLn 14$9K$3K$6K
OccupancyLn 16$28K$14K$14K
TravelLn 17$68K$63K$5K
Conferences, conventions and meetingsLn 19$619$619
Depreciation, depletion and amortizationLn 22$5K$5K
InsuranceLn 23$10K$2K$8K
Other expenses (24a–d)Ln 24$208K$208K$472
Total functional expensesLn 25$1.0M$518K$497K$472

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $720K$1.0M−$295K$54K 990 PDF
FY2023 $766K$516K$250K$349K 990 PDF
FY2022 $407K$481K−$74K$99K 990 PDF
FY2021 Not on file
FY2020 $218K$161K$57K$95K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $719,874 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $721,546$679,464
I-9 Program service revenuePrior year $1,149$0
I-10 Investment incomePrior year $4,313$6,114
I-11 Other revenuePrior year $39,146$34,296
I-12 Total revenuePrior year $766,154$719,874
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $298,737$649,116
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $217,530$366,093
I-18 Total expensesPrior year $516,267$1,015,209
I-19 Revenue less expensesPrior year $249,887−$295,335
Part VI · Governance 11 of 12 board members independent, 2 to look at
VI-1a Voting members of the governing body12
VI-1b Independent voting members11
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $719,874 across 4 lines filed
Lines not itemized here account for $34,296 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$679,464
VIII-1h Total contributions, gifts and grants$679,464
VIII-3 Investment incomeExcluded from tax $6,114$6,114
VIII-12 Total revenueRelated to mission $34,296 · Unrelated business $0 · Excluded from tax $6,114$719,874
Part IX · Statement of functional expenses $1,015,209 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $81,190 · Management $121,785$202,975
IX-7 Other salaries and wagesPrograms $63,033 · Management $250,698$313,731
IX-8 Pension plan contributionsPrograms $12,755 · Management $8,503$21,258
IX-9 Other employee benefitsPrograms $44,844 · Management $29,896$74,740
IX-10 Payroll taxesPrograms $21,848 · Management $14,564$36,412
IX-11c Accounting feesManagement $2,345$2,345
IX-13 Office expensesManagement $35,394$35,394
IX-14 Information technologyPrograms $2,682 · Management $6,257$8,939
IX-16 OccupancyPrograms $14,195 · Management $14,195$28,390
IX-17 TravelPrograms $62,542 · Management $4,979$67,521
IX-19 Conferences, conventions and meetingsManagement $619$619
IX-22 Depreciation, depletion and amortizationPrograms $5,080$5,080
IX-23 InsurancePrograms $1,945 · Management $7,782$9,727
IX-24 Other expenses (24a–d)Programs $207,606 · Fundraising $472$208,078
IX-25 Total functional expensesPrograms $517,720 · Management $497,017 · Fundraising $472$1,015,209
Part X · Balance sheet $59,831 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $27,761$42,761
X-2 Savings and temporary cash investmentsStart of year $315,258$11,371
X-10c Land, buildings and equipment, netStart of year $10,779$5,699
X-16 Total assetsStart of year $353,798$59,831
X-17 Accounts payable and accrued expensesStart of year $4,831$6,199
X-26 Total liabilitiesStart of year $4,831$6,199
X-27 Net assets without donor restrictionsStart of year $348,967$53,632
X-32 Total net assets or fund balancesStart of year $348,967$53,632
X-33 Total liabilities and net assetsStart of year $353,798$59,831
Part XI · Reconciliation of net assets $53,632 net assets at year end
XI-1 Total revenue$719,874
XI-2 Total expenses$1,015,209
XI-3 Revenue less expenses−$295,335
XI-4 Net assets at start of year$348,967
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$53,632

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

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