Capitol Ministries

Tax-deductible

Newhall, CA501(c)(3)Foundations & GrantmakersEIN 68-0005663Revenue $3.1M in FY2024

On file with the IRScapmin.org22831 Market St, 91321-3605 · Newhall, CATax-exempt since Dec 1985Publicly supported charity — 170(b)(1)(A)(vi)

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Establishing Ministries in seats of government for the purpose of bible exposition, evangelism, discipleship and biblical counseling. This is done by placing a full-time bible teacher/state director in each Capitol.

501(c)(3) charity; gifts are tax-deductible.
88¢ of each $1 spent went to programs.
Run by 33 volunteers and 10 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
3 of 5
filings with a surplus
Average surplus $3K a year · under 1% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
88%
of spending
Looks good: 88% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$305K
to officers and key staff · 10% of spending
Top officer’s pay higher than 82% of similar orgs
Looks good: pay to officers and key staff is 10% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<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
11
named funders · $1.4M
Looks good: 11 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$306K
53% of total assets
Fine: liabilities are 53% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
10
of 12 voting members
Looks good: 10 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
$3.1M
+38% vs prior year
Spent
$3.2M
To programs
88%
Net assets
$272K
By yearFY2020–FY2024
Revenue
$3.1M
FY2024▲ +38%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.7M
FY2021$1.7M
FY2022$2.4M
FY2023$2.2M
FY2024$3.1M
Expenses
$3.2M
FY2024▲ +17%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.5M
FY2021$1.6M
FY2022$2.1M
FY2023$2.7M
FY2024$3.2M
Net assets
$272K
FY2024▼ -25%
Tap a bar for its year
Net assets by fiscal year
FY2020$529K
FY2021$611K
FY2022$831K
FY2023$361K
FY2024$272K

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Dec 1985.

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

Where the money goes

88 cents of each dollar spent went to programs.

Program services 88% · $2.8M Management & general 8% · $248K Fundraising 4% · $126K

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

13 people listed on the 990; $305K paid to officers and key staff.

Part VII, Section A · reportable compensation
$200,794Pt VII · Sec A
$103,871Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Ralph Drollinger’s $201K as President is at the 82nd percentile of top reported officer pay among 1690 $1–10M philanthropy & grantmaking 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

NameFY2024FY2023FY2022FY2021FY2020
Ralph Drollinger$200,794$72,290$81,508$85,234$77,917
Danielle Drollinger$103,871$95,298$88,476——

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 Capitol Ministries 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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Places Bible teachers in state capitols for ministry and biblical counsel.

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Provided by the organization

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3 programs · $2.8M · in their own filed words · FY2024
01

Bible studies and discipleship ministry among the political people group. This program involves the systematic teaching of god's word by trained expositors in every seat of government where CM is currently established.

$2.2Mprogram expense
02

International ministry. This program trains pastors in foreign countries to minister to their governmental leaders.

$352Kprogram expense
03

Local government ministry. This program influences pastors domestic cities and towns to minister to their governmental leaders.

$196Kprogram 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 11 funders →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$3.1M
Ln 12
Gifts and grantsLn 1h$3.1M
Money outPt IX
$3.2M
Ln 25
Programscol B$2.8M
Managementcol C$248K
Fundraisingcol D$126K
Owns and owesPt X
$272K
net assets · Ln 32
Cash and savingsLn 1–2$151K
Total assetsLn 16$578K
LiabilitiesLn 26$306K
PeoplePt VI, VII
13
listed · VII A
PaidVII A2
Voting boardVI 1a12
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$3.1M
Noncash giftsLn 1g$13K
Total revenueLn 12$3.1M
Assets in detailPt X, end of year
CashLn 1$151K
Cash and savings togetherLn 1–2$151K
Land, buildings, equipmentLn 10c$310K
Other assetsLn 15$31K
Total assetsLn 16$578K
LiabilitiesLn 26$306K
Net assetsLn 32$272K
OperationsPt I, VI
EmployeesI 510
VolunteersI 633
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$159K$151K
Land, buildings, equipmentLn 10c$324K$310K
Total assetsLn 16$605K$578K
LiabilitiesLn 26$244K$306K
Net assetsLn 32$361K$272K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$346K$320K$15K$12K
Other salaries and wagesLn 7$507K$418K$59K$30K
Other employee benefitsLn 9$30K$27K$3K$256
Payroll taxesLn 10$26K$21K$4K$2K
Accounting feesLn 11c$87K$87K
Other fees for servicesLn 11g$387K$375K$7K$4K
Advertising and promotionLn 12$17K$7K$10K
Office expensesLn 13$53K$27K$17K$9K
Information technologyLn 14$94K$62K$12K$20K
OccupancyLn 16$57K$50K$5K$2K
TravelLn 17$499K$494K$104$5K
Conferences, conventions and meetingsLn 19$30K$19K$11K$9
InterestLn 20$17K$17K
Depreciation, depletion and amortizationLn 22$61K$48K$6K$6K
InsuranceLn 23$25K$22K$2K$998
Other expenses (24a–d)Ln 24$917K$903K$2K$12K
All other expensesLn 24e$19K$7K$687$11K
Total functional expensesLn 25$3.2M$2.8M$248K$126K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $3.1M$3.2M−$89K$272K 990 PDF
FY2023 $2.2M$2.7M−$470K$361K 990 PDF
FY2022 $2.4M$2.1M$220K$831K 990 PDF
FY2021 $1.7M$1.6M$81K$611K 990 PDF
FY2020 $1.7M$1.5M$270K$529K 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 FY2024 990 (6 parts)
Part I · Summary $3,083,730 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,219,847$3,083,730
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $10,000$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $2,229,847$3,083,730
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 $885,678$910,230
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,814,283$2,262,108
I-18 Total expensesPrior year $2,699,961$3,172,338
I-19 Revenue less expensesPrior year −$470,114−$88,608
Part VI · Governance 10 of 12 board members independent, 1 to look at
VI-1a Voting members of the governing body12
VI-1b Independent voting members10
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $3,083,730 across 4 lines filed
VIII-1f All other contributions, gifts and grants$3,083,730
VIII-1g Noncash contributions (included above)$12,600
VIII-1h Total contributions, gifts and grants$3,083,730
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$3,083,730
Part IX · Statement of functional expenses $3,172,338 across 17 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $319,717 · Management $14,954 · Fundraising $11,606$346,277
IX-7 Other salaries and wagesPrograms $418,088 · Management $59,192 · Fundraising $30,216$507,496
IX-9 Other employee benefitsPrograms $26,544 · Management $3,181 · Fundraising $256$29,981
IX-10 Payroll taxesPrograms $20,571 · Management $3,739 · Fundraising $2,166$26,476
IX-11c Accounting feesManagement $87,428$87,428
IX-11g Other fees for servicesPrograms $375,068 · Management $7,121 · Fundraising $4,442$386,631
IX-12 Advertising and promotionPrograms $6,792 · Fundraising $10,441$17,233
IX-13 Office expensesPrograms $26,831 · Management $16,664 · Fundraising $9,274$52,769
IX-14 Information technologyPrograms $61,869 · Management $11,949 · Fundraising $20,069$93,887
IX-16 OccupancyPrograms $49,694 · Management $4,660 · Fundraising $2,492$56,846
IX-17 TravelPrograms $494,018 · Management $104 · Fundraising $4,634$498,756
IX-19 Conferences, conventions and meetingsPrograms $18,772 · Management $10,791 · Fundraising $9$29,572
IX-20 InterestManagement $17,487$17,487
IX-22 Depreciation, depletion and amortizationPrograms $48,462 · Management $6,058 · Fundraising $6,058$60,578
IX-23 InsurancePrograms $22,223 · Management $1,728 · Fundraising $998$24,949
IX-24 Other expenses (24a–d)Programs $902,555 · Management $2,221 · Fundraising $12,373$917,149
IX-24e All other expensesPrograms $6,864 · Management $687 · Fundraising $11,272$18,823
IX-25 Total functional expensesPrograms $2,798,068 · Management $247,964 · Fundraising $126,306$3,172,338
Part X · Balance sheet $578,264 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $159,499$150,605
X-9 Prepaid expenses and deferred chargesStart of year $10,366$12,646
X-10c Land, buildings and equipment, netStart of year $323,878$310,071
X-14 Intangible assetsStart of year $111,528$74,321
X-15 Other assetsStart of year $0$30,621
X-16 Total assetsStart of year $605,271$578,264
X-17 Accounts payable and accrued expensesStart of year $152,010$258,826
X-24 Unsecured notes and loans payableStart of year $8,250$14,671
X-25 Other liabilitiesStart of year $1,043$32,339
X-26 Total liabilitiesStart of year $244,235$305,836
X-27 Net assets without donor restrictionsStart of year $360,838$85,244
X-28 Net assets with donor restrictionsStart of year $198$187,184
X-32 Total net assets or fund balancesStart of year $361,036$272,428
X-33 Total liabilities and net assetsStart of year $605,271$578,264
Part XI · Reconciliation of net assets $272,428 net assets at year end
XI-1 Total revenue$3,083,730
XI-2 Total expenses$3,172,338
XI-3 Revenue less expenses−$88,608
XI-4 Net assets at start of year$361,036
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$272,428

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

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