Pivot Point INC FY2023 filing

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Support Christian conference centers and provide occupational training for young people.

Form 990 Part I, line 1, FY2023. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 51-0172420) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
75¢ of each $1 spent went to programs.
$4K 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

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
The latest return is for FY2024, 2 tax years back.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $101K a year · 7% of revenue · last 5 filings
A surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
75%
of spending
75% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$4K
to officers and key staff · 0.2% of spending
Pay to officers and key staff is 0.2% of spending.
Part VII, Section A
4.1 mo
of spending, in cash
4.1 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $62K
2 funders name it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$72K
8% of total assets
Liabilities are 8% of assets.
Pt X · Ln 26
Independent board members
3
of 3 voting members
3 of 3 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$2.4M
+53% vs prior year
Spent
$2.2M
To programs
75%
Net assets
$858K
By yearFY2020–FY2024
Revenue
$2.4M
FY2023▲ +53%
Tap a bar for its year
Revenue by fiscal year
FY2020$786K
FY2021$1.0M
FY2022$1.5M
FY2023$2.4M
FY2024$2.0M
Expenses
$2.2M
FY2023▲ +66%
Tap a bar for its year
Expenses by fiscal year
FY2020$928K
FY2021$647K
FY2022$1.3M
FY2023$2.2M
FY2024$2.1M
Net assets
$858K
FY2023▲ +14%
Tap a bar for its year
Net assets by fiscal year
FY2020$145K
FY2021$544K
FY2022$750K
FY2023$858K
FY2024$786K

From the FY2023 Form 990 · figures checked against the IRS filing · see the original

You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jan 2003.

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

Where the money goes

75 cents of each dollar spent went to programs.

Program services 75% · $1.7M Management & general 25% · $566K

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

3 people listed on the 990; $4K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
$3,506Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Jessica Sokoloff’s $4K as Secretary is at the 1st percentile of top reported officer pay among 1637 $1–10M 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

NameFY2023FY2022FY2021FY2020
Michelle Monahan——$36,348$49,440
Jessica Sokoloff$3,506$9,923——

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 Pivot Point INC executive salaries →

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

Supports Christian conference centers and trains young people for jobs.

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1 program · $1.7M · in their own filed words · FY2023
01

Operates a program to promote occupational and character training for young people in the Christian church to be useful citizens and to engage in Christian service. Young persons volunteer to provide services to church members, businesses and other interested parties.

Form 990 Part III, line 4, FY2023. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 51-0172420) · Dispute this line
$1.7Mprogram 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$62K
Grants paid · 7 grants · $1.8M · 2020–2024
Brunstad Christian Church of SalemFY2024$485,756
Brunstad Christian Church of SalemFY2023$440,224
Salem FellowshipOR · FY2023$139,486
Brunstad Christian Church of SalemFY2022$459,929
Salem FellowshipOR · FY2022$30,000
Brunstad Christian Church of SalemFY2021$60,408
Brunstad Christian Church of SalemFY2020$195,422

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$2.4M
Ln 12
Fees for servicesLn 2g$1.7M
Gifts and grantsLn 1h$628K
Other incomeLn 4–11$77K
Money outPt IX
$2.2M
Ln 25
Programscol B$1.7M
Managementcol C$566K
Owns and owesPt X
$858K
net assets · Ln 32
Cash and savingsLn 1–2$766K
Total assetsLn 16$931K
LiabilitiesLn 26$72K
PeoplePt VI, VII
3
listed · VII A
PaidVII A1
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$628K
Fees for servicesLn 2g$1.7M
Investment incomeLn 3$7K
Other incomeLn 4–11$77K
Total revenueLn 12$2.4M
Assets in detailPt X, end of year
CashLn 1$766K
Cash and savings togetherLn 1–2$766K
Accounts receivableLn 4$75K
Prepaid expenses and deferred chargesLn 9$6K
Land, buildings, equipmentLn 10c$3K
InvestmentsLn 11–13$15K
Other assetsLn 15$66K
Total assetsLn 16$931K
LiabilitiesLn 26$72K
Net assetsLn 32$858K
OperationsPt I, VI
EmployeesI 57
VolunteersI 6200
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 FY23End FY23
Cash and savingsLn 1–2$751K$766K
InvestmentsLn 11–13$28K$15K
Land, buildings, equipmentLn 10c$5K$3K
Total assetsLn 16$848K$931K
LiabilitiesLn 26$97K$72K
Net assetsLn 32$750K$858K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$580K$580K
Pay of officers and key staff (Part IX, line 5)Ln 5$4K$4K
Other salaries and wagesLn 7$204K$204K
Payroll taxesLn 10$17K$17K
Legal feesLn 11b$360$360
Accounting feesLn 11c$47K$47K
Advertising and promotionLn 12$3K$3K
Office expensesLn 13$4K$4K
Information technologyLn 14$1K$1K
OccupancyLn 16$123K$123K
TravelLn 17$4K$4K
InterestLn 20$28$28
Depreciation, depletion and amortizationLn 22$2K$2K
InsuranceLn 23$23K$23K
Other expenses (24a–d)Ln 24$1.1M$922K$206K
All other expensesLn 24e$83K$25K$58K
Total functional expensesLn 25$2.2M$1.7M$566K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled with the IRS Nov 11, 2025 $2.0M$2.1M−$57K$786K 990 PDF
FY2023 ViewingFiled with the IRS Nov 15, 2024 $2.4M$2.2M$144K$858K 990 PDF
FY2022Filed with the IRS Nov 15, 2023 $1.5M$1.3M$207K$750K 990 PDF
FY2021Filed with the IRS Nov 15, 2022 $1.0M$647K$355K$544K 990 PDF
FY2020Filed with the IRS Nov 15, 2021 $786K$928K−$143K$145K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2023 990
Part I · Summary $2,366,634 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $127,290$627,904
I-9 Program service revenuePrior year $1,348,441$1,654,733
I-10 Investment incomePrior year $5$6,600
I-11 Other revenuePrior year $74,060$77,397
I-12 Total revenuePrior year $1,549,796$2,366,634
I-13 Grants and similar amounts paidPrior year $489,929$579,710
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $192,182$224,686
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $660,630$1,418,033
I-18 Total expensesPrior year $1,342,741$2,222,429
I-19 Revenue less expensesPrior year $207,055$144,205
Part VI · Governance 3 of 3 board members independent, 4 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members3
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 payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $2,366,634 across 6 lines filed
VIII-1f All other contributions, gifts and grants$627,904
VIII-1h Total contributions, gifts and grants$627,904
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,654,733$1,654,733
VIII-3 Investment incomeExcluded from tax $6,600$6,600
VIII-6 Net rental income or lossExcluded from tax $77,397$77,397
VIII-12 Total revenueRelated to mission $1,654,733 · Unrelated business $0 · Excluded from tax $83,997$2,366,634
Part IX · Statement of functional expenses $2,222,429 across 16 lines filed
IX-1 Grants to domestic organizationsPrograms $579,710$579,710
IX-5 Pay of officers and key staff (Part IX, line 5)Management $3,506$3,506
IX-7 Other salaries and wagesManagement $203,746$203,746
IX-10 Payroll taxesManagement $17,434$17,434
IX-11b Legal feesManagement $360$360
IX-11c Accounting feesManagement $47,024$47,024
IX-12 Advertising and promotionPrograms $2,598$2,598
IX-13 Office expensesManagement $3,699$3,699
IX-14 Information technologyPrograms $1,245$1,245
IX-16 OccupancyPrograms $122,732$122,732
IX-17 TravelManagement $3,629$3,629
IX-20 InterestManagement $28$28
IX-22 Depreciation, depletion and amortizationPrograms $2,379$2,379
IX-23 InsuranceManagement $23,251$23,251
IX-24 Other expenses (24a–d)Programs $922,269 · Management $206,215$1,128,484
IX-24e All other expensesPrograms $25,099 · Management $57,505$82,604
IX-25 Total functional expensesPrograms $1,656,032 · Management $566,397 · Fundraising $0$2,222,429
Part X · Balance sheet $930,874 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $750,912$766,353
X-4 Accounts receivableStart of year $49,732$75,082
X-9 Prepaid expenses and deferred chargesStart of year $6,000$6,000
X-10c Land, buildings and equipment, netStart of year $5,160$2,781
X-12 Other securitiesStart of year $27,593$15,000
X-15 Other assetsStart of year $8,364$65,658
X-16 Total assetsStart of year $847,761$930,874
X-17 Accounts payable and accrued expensesStart of year $97,273$48,774
X-25 Other liabilitiesStart of year $0$23,724
X-26 Total liabilitiesStart of year $97,273$72,498
X-27 Net assets without donor restrictionsStart of year $750,488$858,376
X-32 Total net assets or fund balancesStart of year $750,488$858,376
X-33 Total liabilities and net assetsStart of year $847,761$930,874
Part XI · Reconciliation of net assets $858,376 net assets at year end
XI-1 Total revenue$2,366,634
XI-2 Total expenses$2,222,429
XI-3 Revenue less expenses$144,205
XI-4 Net assets at start of year$750,488
XI-9 Other changes in net assets−$36,317
XI-10 Net assets at end of year$858,376

Form 990 e-file FY2023 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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