Strategic Cities Foundation FY2022 filing

Tax-deductible

Knoxville, TN501(c)(3)ReligionEIN 46-1324928Revenue $1.0M in FY2022

On file with the IRS10265 Kingston Pike Ste A, 37922-3241 · Knoxville, TNTax-exempt since Jun 2016Publicly supported charity — 170(b)(1)(A)(vi)

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The mission of Strategic Cities Foundation is to expand the kingdom of God through the development and deployment throughout the world of training materials, teachers, and support personnel.

501(c)(3) charity; gifts are tax-deductible.
99¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

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
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 5
filings with a surplus
Average surplus $21K a year · 4% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
99%
of spending
Looks good: 99% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
3 mo
of spending, in cash
Fine: 2.9 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $26K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$60K
27% of total assets
Looks good: liabilities are 27% of assets; 50% or less.
Pt X · Ln 26
Independent board members
2
of 3 voting members
Looks good: 2 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.0M
+109% vs prior year
Spent
$914K
To programs
99%
Net assets
$164K
By yearFY2020–FY2025
Revenue
$1.0M
FY2022▲ +109%
Tap a bar for its year
Revenue by fiscal year
FY2020Not on file
FY2021$493K
FY2022$1.0M
FY2023$899K
FY2024$271K
FY2025$161K
Expenses
$914K
FY2022▲ +105%
Tap a bar for its year
Expenses by fiscal year
FY2020Not on file
FY2021$445K
FY2022$914K
FY2023$923K
FY2024$274K
FY2025$192K
Net assets
$164K
FY2022▲ +227%
Tap a bar for its year
Net assets by fiscal year
FY2020$3K
FY2021$50K
FY2022$164K
FY2023$140K
FY2024$137K
FY2025$106K

From the FY2022 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Exemption reinstated (2015-05-15). Per the IRS revocation list. Latest filing on record: FY2025. IRS ruling in Jun 2016.

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

Where the money goes

99 cents of each dollar spent went to programs.

Program services 99% · $909K Management & general 1% · $5K

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

1 person listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
See Strategic Cities Foundation 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 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Spreads God's kingdom globally through training materials, teachers, and support.

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Provided by the organization

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3 programs · $297K · in their own filed words · FY2022
01

Al Hayat is a Christian satellite broadcasting channel, providing Christian programming in Arabic. It is head-quartered in Helsinki, Finland. It programs teach about the Christian faith but also challenge the claims of Islam.

$125Kprogram expense
02

First Evangelical Church in Athens is the main Presbyterian church in Greece. We partner with them in two main ways:a.Church planting: We help them form new churches in Athens in different neighborhoods. The most significant of the church plants is one in a neighborhood called Exarchia.

$98Kprogram expense
03

Sybils Childrens ProgamThis organization cares for vulnerable children in a town called Mucatine in Mozambique. The organization does so by sponsoring orphan kids and by running a private school in the town. Individuals connected to Cedar Springs Presbyterian Church adopt the children (most of whom have lost their parents to HIV / Aids).

$75Kprogram 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$26K

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$1.0M
Ln 12
Gifts and grantsLn 1h$1.0M
Money outPt IX
$914K
Ln 25
Programscol B$909K
Managementcol C$5K
Owns and owesPt X
$164K
net assets · Ln 32
Cash and savingsLn 1–2$223K
Total assetsLn 16$223K
LiabilitiesLn 26$60K
PeoplePt VI, VII
1
listed · VII A
PaidVII A0
Voting boardVI 1a3
IndependentVI 1b2
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.0M
Total revenueLn 12$1.0M
Assets in detailPt X, end of year
CashLn 1$223K
Cash and savings togetherLn 1–2$223K
Total assetsLn 16$223K
LiabilitiesLn 26$60K
Net assetsLn 32$164K
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 FY22End FY22
Cash and savingsLn 1–2$105K$223K
Total assetsLn 16$105K$223K
LiabilitiesLn 26$55K$60K
Net assetsLn 32$50K$164K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants and assistance to foreign recipientsLn 3$909K$909K
Accounting feesLn 11c$1K$1K
Office expensesLn 13$3K$3K
Total functional expensesLn 25$914K$909K$5K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $161K$192K−$31K$106K 990 PDF
FY2024 $271K$274K−$2K$137K 990 PDF
FY2023 $899K$923K−$24K$140K 990 PDF
FY2022 Viewing $1.0M$914K$114K$164K 990 PDF
FY2021 $493K$445K$47K$50K 990 PDF
FY2020 $3K 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 $1,027,247 revenue, 12 lines filed
I-8 Contributions and grants$1,027,247
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenue$1,027,247
I-13 Grants and similar amounts paid$908,834
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expenses$4,830
I-18 Total expenses$913,664
I-19 Revenue less expenses$113,583
Part VI · Governance 2 of 3 board members independent, 3 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members2
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,027,247 across 4 lines filed
VIII-1d Related organizations$901,417
VIII-1f All other contributions, gifts and grants$125,830
VIII-1h Total contributions, gifts and grants$1,027,247
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$1,027,247
Part IX · Statement of functional expenses $913,664 across 3 lines filed
IX-3 Grants and assistance to foreign recipientsPrograms $908,834$908,834
IX-11c Accounting feesManagement $1,354$1,354
IX-13 Office expensesManagement $3,476$3,476
IX-25 Total functional expensesPrograms $908,834 · Management $4,830 · Fundraising $0$913,664
Part X · Balance sheet $223,413 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $105,041$223,413
X-16 Total assetsStart of year $105,041$223,413
X-17 Accounts payable and accrued expenses$4,789
X-24 Unsecured notes and loans payableStart of year $55,000$55,000
X-26 Total liabilitiesStart of year $55,000$59,789
X-32 Total net assets or fund balancesStart of year $50,041$163,624
X-33 Total liabilities and net assetsStart of year $105,041$223,413
Part XI · Reconciliation of net assets $163,624 net assets at year end
XI-1 Total revenue$1,027,247
XI-2 Total expenses$913,664
XI-3 Revenue less expenses$113,583
XI-4 Net assets at start of year$50,041
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$163,624

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

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