Orchard Ministry Development FY2021 filing

Tax-deductible

Barrington, IL501(c)(3)ReligionEIN 47-4320564Revenue $236K in FY2021

On file with the IRSorchardministrydevelopment.org1301 S Grove Ave, 60010-5237 · Barrington, ILTax-exempt since Dec 2016Publicly supported charity — 170(b)(1)(A)(vi)

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Orchard Ministry Development exists to cultivate long-term funding for the Orchard church, unlocking the bible, and the Orchard network ministries by inspiring and educating existing and potential donors in current impact and legacy giving. By making use of innovative giving and estate strategies, omd enables donors to have the greatest possible impact as they support these ministries god has placed in their heart.

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
$48K 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
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
4 of 5
filings with a surplus
Average surplus $44K a year · 16% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
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
$48K
to officers and key staff · 47% of spending
Concern: pay to officers and key staff is 47% of spending; over 30%.
Pt VII · Sec A
Cash reserves
24 mo
of spending, in cash
Looks good: 24.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $116K
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
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$236K
+93% vs prior year
Spent
$103K
To programs
100%
Net assets
$210K
By yearFY2020–FY2025
Revenue
$236K
FY2021▲ +93%
Tap a bar for its year
Revenue by fiscal year
FY2020$123K
FY2021$236K
FY2022$148K
FY2023$346K
FY2024$345K
FY2025$348K
Expenses
$103K
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2020Not on file
FY2021$103K
FY2022$120K
FY2023$331K
FY2024$365K
FY2025$281K
Net assets
$210K
FY2021▲ +174%
Tap a bar for its year
Net assets by fiscal year
FY2020$77K
FY2021$210K
FY2022$238K
FY2023$252K
FY2024$233K
FY2025$299K

From the FY2021 Form 990 (year ending April 2021) · see the original

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You’re viewing the FY2021 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 Dec 2016.

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% · $103K

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

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Who runs it and what they're paid

10 people listed on the 990; $48K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Executive Director
$48,500Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Chairman
$0Pt VII · Sec A

Valerie Hogan’s $25K as Executive Director (thru May 2024) is at the 23rd 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 · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Valerie Hogan$25,000$56,309$53,927$58,683$48,500$44,458

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

Cultivates long-term funding for ministries through donor education and innovative giving strategies.

Questions for Orchard Ministry Development

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Provided by the organization

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1 program · $103K · in their own filed words · FY2020
01

Orchard ministry development educates donors about wise strategies in giving planned gifts. These strategies include gifts through wills and trusts, and gifts of non-cash items such as stock or through ira RMDS.

$103Kprogram 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$116K
Grants paid · 3 grants · $411K · 2023–2024
Financial Planning MinistryCA · FY2024$39,000

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$236K
Ln 12
Gifts and grantsLn 1h$236K
Investment incomeLn 3$38
Money outPt IX
$103K
Ln 25
Programscol B$103K
Owns and owesPt X
$210K
net assets · Ln 32
Cash and savingsLn 1–2$210K
Total assetsLn 16$210K
LiabilitiesLn 26$0
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$236K
Investment incomeLn 3$38
Total revenueLn 12$236K
Assets in detailPt X, end of year
CashLn 1$210K
Cash and savings togetherLn 1–2$210K
Total assetsLn 16$210K
LiabilitiesLn 26$0
Net assetsLn 32$210K
OperationsPt I, VI
EmployeesI 52
VolunteersI 69
Fiscal year endsHeaderApril
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 FY21End FY21
Cash and savingsLn 1–2$77K$210K
Total assetsLn 16$77K$210K
LiabilitiesLn 26$0$0
Net assetsLn 32$77K$210K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$67K$67K
Pension plan contributionsLn 8$1K$1K
Payroll taxesLn 10$5K$5K
Management feesLn 11a$17K$17K
Advertising and promotionLn 12$11K$11K
Office expensesLn 13$524$524
Conferences, conventions and meetingsLn 19$249$249
Other expenses (24a–d)Ln 24$1K$1K
Total functional expensesLn 25$103K$103K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $348K$281K$66K$299K 990 PDF
FY2024 $345K$365K−$20K$233K 990 PDF
FY2023 $346K$331K$15K$252K 990 PDF
FY2022 $148K$120K$27K$238K 990 PDF
FY2021 Viewing $236K$103K$133K$210K 990 PDF
FY2020 $123K$77K 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 $236,288 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $122,452$236,250
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $0$38
I-11 Other revenuePrior year $82$0
I-12 Total revenuePrior year $122,534$236,288
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 $56,040$73,475
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $25,034$29,379
I-18 Total expensesPrior year $81,074$102,854
I-19 Revenue less expensesPrior year $41,460$133,434
Part VI · Governance 10 of 10 board members independent, 3 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $236,288 across 4 lines filed
VIII-1f All other contributions, gifts and grants$236,250
VIII-1h Total contributions, gifts and grants$236,250
VIII-3 Investment incomeExcluded from tax $38$38
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $38$236,288
Part IX · Statement of functional expenses $102,854 across 8 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $67,325$67,325
IX-8 Pension plan contributionsPrograms $1,000$1,000
IX-10 Payroll taxesPrograms $5,150$5,150
IX-11a Management feesPrograms $16,554$16,554
IX-12 Advertising and promotionPrograms $10,586$10,586
IX-13 Office expensesPrograms $524$524
IX-19 Conferences, conventions and meetingsPrograms $249$249
IX-24 Other expenses (24a–d)Programs $1,466$1,466
IX-25 Total functional expensesPrograms $102,854 · Management $0 · Fundraising $0$102,854
Part X · Balance sheet $210,298 assets, 5 lines filed
X-1 Cash, non-interest-bearingStart of year $76,864$210,298
X-16 Total assetsStart of year $76,864$210,298
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $76,864$210,298
X-33 Total liabilities and net assetsStart of year $76,864$210,298
Part XI · Reconciliation of net assets $210,298 net assets at year end
XI-1 Total revenue$236,288
XI-2 Total expenses$102,854
XI-3 Revenue less expenses$133,434
XI-4 Net assets at start of year$76,864
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$210,298

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

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