Apologetics Press Incorporated FY2023 filing

Tax-deductible

Montgomery, AL501(c)(3)Since 1985Arts & CultureEIN 58-1406077Revenue $1.2M in FY2023

On file with the IRSapologeticspress.org230 Landmark Dr, 36117-2752 · Montgomery, ALTax-exempt since Mar 1981Publicly supported — 509(a)(2)

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Apologetics Press produces biblically and scientifically accurate materials (in the form of many thousands of free web pages of bible material, study bibles, books, bible school curricula, monthly magazines, etc.) for the purpose of edifying christians, equipping christians to evangelize others, and to reach any nonchristian around the world with the truths of god's word.

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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
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
5 of 5
filings with a surplus
Average surplus $501K a year · 28% of revenue · last 5 filings
Looks good: a surplus in 5 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
Cash reserves
23 mo
of spending, in cash
Looks good: 22.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
8
named funders · $284K
Looks good: 8 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$779
0.03% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.2M
-7% vs prior year
Spent
$875K
To programs
100%
Net assets
$2.3M
By yearFY2021–FY2025
Revenue
$1.2M
FY2023▼ -7%
Tap a bar for its year
Revenue by fiscal year
FY2021$1.3M
FY2022$1.3M
FY2023$1.2M
FY2024$2.5M
FY2025$2.7M
Expenses
$875K
FY2023▲ +0.7%
Tap a bar for its year
Expenses by fiscal year
FY2021$699K
FY2022$869K
FY2023$875K
FY2024$1.6M
FY2025$2.4M
Net assets
$2.3M
FY2023▲ +9%
Tap a bar for its year
Net assets by fiscal year
FY2021$1.7M
FY2022$2.1M
FY2023$2.3M
FY2024$4.5M
FY2025$5.4M

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

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You’re viewing the FY2023 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 Mar 1981.

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% · $875K

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

6 people listed on the 990.

Part VII, Section A · reportable compensation
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Kyle Butt’s $109K as Associate Director is at the 39th percentile of top reported officer pay among 3924 $1–10M arts & culture 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.

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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

Provides spiritual and scientific resources to defend faith.

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Provided by the organization

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3 programs · in their own filed words · FY2023
01

The production and dissemination of digital material in various forms including sources such as our websites, audio & video items, and other electronic and online platforms.

Pt IX · col B
02

The production and dissemination of various printed materials in various forms including bible class curricula, books, tracts, journals, VBS.

Pt IX · col B
03

The production and dissemination of bibles.

Pt IX · col B

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
See all 8 funders →
Grants paid · 2 grants · $225K · 2024–2025
San Angelo Area FoundationTX · FY2025$200,000
San Angelo Area FoundationTX · FY2024$25,000

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$1.2M
Ln 12
Gifts and grantsLn 1h$895K
Other incomeLn 4–11$316K
Investment incomeLn 3$28
Money outPt IX
$875K
Ln 25
Programscol B$875K
Owns and owesPt X
$2.3M
net assets · Ln 32
Cash and savingsLn 1–2$1.7M
Total assetsLn 16$2.3M
LiabilitiesLn 26$779
PeoplePt VI, VII
6
listed · VII A
PaidVII A0
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$895K
Investment incomeLn 3$28
Other incomeLn 4–11$316K
Total revenueLn 12$1.2M
Assets in detailPt X, end of year
CashLn 1$1.7M
Cash and savings togetherLn 1–2$1.7M
Land, buildings, equipmentLn 10c$221K
Total assetsLn 16$2.3M
LiabilitiesLn 26$779
Net assetsLn 32$2.3M
OperationsPt I, VI
EmployeesI 518
VolunteersI 65
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$1.6M$1.7M
Land, buildings, equipmentLn 10c$238K$221K
Total assetsLn 16$2.1M$2.3M
LiabilitiesLn 26$0$779
Net assetsLn 32$2.1M$2.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$201K$201K
Pension plan contributionsLn 8$4K$4K
Other employee benefitsLn 9$102K$102K
Payroll taxesLn 10$18K$18K
Accounting feesLn 11c$4K$4K
Advertising and promotionLn 12$10K$10K
Office expensesLn 13$230K$230K
RoyaltiesLn 15$9K$9K
OccupancyLn 16$28K$28K
TravelLn 17$37K$37K
Depreciation, depletion and amortizationLn 22$16K$16K
InsuranceLn 23$17K$17K
Other expenses (24a–d)Ln 24$150K$150K
All other expensesLn 24e$50K$50K
Total functional expensesLn 25$875K$875K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $2.7M$2.4M$274K$5.4M 990 PDF
FY2024 $2.5M$1.6M$908K$4.5M 990 PDF
FY2023 Viewing $1.2M$875K$335K$2.3M 990 PDF
FY2022 $1.3M$869K$437K$2.1M 990 PDF
FY2021 $1.3M$699K$551K$1.7M 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 FY2023 990 (6 parts)
Part I · Summary $1,210,309 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $966,050$894,748
I-9 Program service revenue$0
I-10 Investment incomePrior year $8$28
I-11 Other revenuePrior year $340,069$315,533
I-12 Total revenuePrior year $1,306,127$1,210,309
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $340,884$325,237
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $528,411$549,868
I-18 Total expensesPrior year $869,295$875,105
I-19 Revenue less expensesPrior year $436,832$335,204
Part VI · Governance 6 of 6 board members independent, 4 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
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 $1,210,309 across 4 lines filed
Lines not itemized here account for $315,533 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$894,748
VIII-1h Total contributions, gifts and grants$894,748
VIII-3 Investment incomeExcluded from tax $28$28
VIII-12 Total revenueExcluded from tax $315,561$1,210,309
Part IX · Statement of functional expenses $875,105 across 14 lines filed
IX-7 Other salaries and wagesPrograms $200,933$200,933
IX-8 Pension plan contributionsPrograms $4,133$4,133
IX-9 Other employee benefitsPrograms $102,146$102,146
IX-10 Payroll taxesPrograms $18,025$18,025
IX-11c Accounting feesPrograms $3,665$3,665
IX-12 Advertising and promotionPrograms $10,015$10,015
IX-13 Office expensesPrograms $229,849$229,849
IX-15 RoyaltiesPrograms $9,099$9,099
IX-16 OccupancyPrograms $27,775$27,775
IX-17 TravelPrograms $36,684$36,684
IX-22 Depreciation, depletion and amortizationPrograms $16,393$16,393
IX-23 InsurancePrograms $16,952$16,952
IX-24 Other expenses (24a–d)Programs $149,848$149,848
IX-24e All other expensesPrograms $49,588$49,588
IX-25 Total functional expensesPrograms $875,105 · Management $0 · Fundraising $0$875,105
Part X · Balance sheet $2,348,507 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $1,630,902$1,654,042
X-4 Accounts receivableStart of year $7,490$3,000
X-8 Inventories for sale or useStart of year $270,041$470,161
X-10c Land, buildings and equipment, netStart of year $237,697$221,304
X-16 Total assetsStart of year $2,146,130$2,348,507
X-25 Other liabilities$779
X-26 Total liabilitiesStart of year $0$779
X-27 Net assets without donor restrictionsStart of year $2,146,130$2,347,728
X-32 Total net assets or fund balancesStart of year $2,146,130$2,347,728
X-33 Total liabilities and net assetsStart of year $2,146,130$2,348,507
Part XI · Reconciliation of net assets $2,347,728 net assets at year end
XI-1 Total revenue$1,210,309
XI-2 Total expenses$875,105
XI-3 Revenue less expenses$335,204
XI-4 Net assets at start of year$2,146,130
XI-8 Prior period adjustments−$133,606
XI-10 Net assets at end of year$2,347,728

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

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