Chaparral Baptist Assembly INC

Tax-deductible

Iowa Park, TX501(c)(3)Youth DevelopmentEIN 75-1189989

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To provide a religious program of evangelism, missions, christian education, wholesome recreation and christian fellowship.

501(c)(3) charity; gifts are tax-deductible.
86¢ of each $1 spent went to programs.
Run by 45 volunteers and 35 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
2 of 5
filings with a surplus
Average deficit $26K a year · 3% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
86%
of spending
Looks good: 86% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$88K
to officers and key staff · 8% of spending
Top officer’s pay lower than 96% of similar orgs
Looks good: pay to officers and key staff is 8% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
1 mo
of spending, in cash
Fine: 1.3 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $111
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$1.2M
63% of total assets
Fine: liabilities are 63% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
16
of 16 voting members
Looks good: 16 of 16 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.1M
-12% vs prior year
Spent
$1.1M
To programs
86%
Net assets
$707K
By yearFY2020–FY2024
Revenue
$1.1M
FY2024▼ -12%
Revenue by fiscal year
FY2020$478K
FY2021$744K
FY2022$851K
FY2023$1.2M
FY2024$1.1M
Expenses
$1.1M
FY2024▼ -1%
Expenses by fiscal year
FY2020$599K
FY2021$817K
FY2022$939K
FY2023$1.1M
FY2024$1.1M
Net assets
$707K
FY2024▲ +1%
Net assets by fiscal year
FY2020$718K
FY2021$645K
FY2022$557K
FY2023$699K
FY2024$707K

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

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jun 2007.

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

Where the money goes

86 cents of each dollar spent went to programs.

Program services 86% · $914K Management & general 10% · $111K Fundraising 4% · $37K

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

20 people listed on the 990; $88K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$56,452Pt VII · Sec A
Secretary/Chief Financial Officer
$31,900Pt VII · Sec A
Dir - at Large
$0Pt VII · Sec A
Dir - at Large
$0Pt VII · Sec A
Dir of Missions - W-A-C
$0Pt VII · Sec A
Pres/Dir - W-A-C Bapt Assn
$0Pt VII · Sec A
Dir - at Large
$0Pt VII · Sec A
Dir - at Large
$0Pt VII · Sec A

Thomas Truitt’s $56K as Executive Director is at the 4th percentile of top reported officer pay among 1552 $1–10M youth development 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 · 6 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Thomas Truitt$56,452————
Heather Cooper$31,900$42,902$49,309$46,695$37,372
Danny Dawdy—$35,050$2,235——
Toby Hyden——$31,221——
Toby Hyden Prior———$30,684—
Charles Hill————$11,466

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 15aYes

Programs and updates

Offers religious programs for evangelism, education, recreation, and fellowship.

Provided by the organization

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1 program service account for $914K of program spending, described in the organization's own filed words · FY2024.
01

Provided summer camps, conferences and retreats with a religious program of evangelism, missions, christian education, wholesome recreation and christian fellowship. 2024 attendance at summer camps was 2,595 children. Attendance at all other camps, conferences & retreats was 3,486 children and adults.

$914Kprogram expense

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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 · FY2023
Total grants receivedfrom 1 funder$111
Grants paid · 1 grant · $10K · 2024–2024
Unitemized GrantFY2024$9,500

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$1.1M
Ln 12
Fees for servicesLn 2g$792K
Gifts and grantsLn 1h$265K
Other incomeLn 4–11$13K
Money outPt IX
$1.1M
Ln 25
Programscol B$914K
Managementcol C$111K
Fundraisingcol D$37K
Owns and owesPt X
$707K
net assets · Ln 32
Cash and savingsLn 1–2$115K
Total assetsLn 16$1.9M
LiabilitiesLn 26$1.2M
PeoplePt VI, VII
20
listed · VII A
PaidVII A2
Voting boardVI 1a16
IndependentVI 1b16
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$265K
Noncash giftsLn 1g$6K
Fundraising eventsLn 1c$2K
Fees for servicesLn 2g$792K
Other incomeLn 4–11$13K
Total revenueLn 12$1.1M
Assets in detailPt X, end of year
CashLn 1$115K
Cash and savings togetherLn 1–2$115K
Land, buildings, equipmentLn 10c$1.8M
Total assetsLn 16$1.9M
LiabilitiesLn 26$1.2M
Net assetsLn 32$707K
OperationsPt I, VI
EmployeesI 535
VolunteersI 645
Fiscal year endsHeaderDecember
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 FY24End FY24
Cash and savingsLn 1–2$118K$115K
Land, buildings, equipmentLn 10c$1.8M$1.8M
Total assetsLn 16$1.9M$1.9M
LiabilitiesLn 26$1.2M$1.2M
Net assetsLn 32$699K$707K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$10K$10K
Pay of current officers, directors and key staffLn 5$88K$8K$60K$20K
Other salaries and wagesLn 7$164K$141K$14K$9K
Pension plan contributionsLn 8$8K$4K$4K$595
Other employee benefitsLn 9$17K$9K$8K$960
Payroll taxesLn 10$20K$16K$3K$1K
Accounting feesLn 11c$5K$5K
Advertising and promotionLn 12$2K$2K
Office expensesLn 13$6K$2K$4K$277
Information technologyLn 14$3K$86$3K$328
OccupancyLn 16$112K$112K
InterestLn 20$106K$106K
Depreciation, depletion and amortizationLn 22$133K$133K
InsuranceLn 23$98K$98K
Other expenses (24a–d)Ln 24$270K$270K
All other expensesLn 24e$20K$7K$11K$2K
Total functional expensesLn 25$1.1M$914K$111K$37K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $1.1M$1.1M$8K$707K 990 PDF
FY2023 $1.2M$1.1M$141K$699K 990 PDF
FY2022 $851K$939K−$88K$557K 990 PDF
FY2021 $744K$817K−$73K$645K 990 PDF
FY2020 $478K$599K−$121K$718K 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 (4 parts)
Part VIII · Statement of revenue $1,070,031 across 7 lines filed
Lines not itemized here account for $13,364 of total revenue; see the IRS return.
VIII-1c Fundraising events$1,995
VIII-1f All other contributions, gifts and grants$262,875
VIII-1g Noncash contributions (included above)$6,303
VIII-1h Total contributions, gifts and grants$264,870
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $791,797$791,797
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $805,161 · Unrelated business $0 · Excluded from tax $0$1,070,031
Part IX · Statement of functional expenses $1,061,900 across 16 lines filed
IX-2 Grants to domestic individualsPrograms $9,500$9,500
IX-5 Pay of current officers, directors and key staffPrograms $8,485 · Management $59,717 · Fundraising $20,149$88,351
IX-7 Other salaries and wagesPrograms $141,204 · Management $14,023 · Fundraising $9,099$164,326
IX-8 Pension plan contributionsPrograms $3,695 · Management $4,118 · Fundraising $595$8,408
IX-9 Other employee benefitsPrograms $8,507 · Management $7,985 · Fundraising $960$17,452
IX-10 Payroll taxesPrograms $15,843 · Management $2,660 · Fundraising $1,446$19,949
IX-11c Accounting feesManagement $4,505$4,505
IX-12 Advertising and promotionFundraising $2,220$2,220
IX-13 Office expensesPrograms $1,768 · Management $3,870 · Fundraising $277$5,915
IX-14 Information technologyPrograms $86 · Management $2,865 · Fundraising $328$3,279
IX-16 OccupancyPrograms $111,612$111,612
IX-20 InterestPrograms $105,684$105,684
IX-22 Depreciation, depletion and amortizationPrograms $132,965$132,965
IX-23 InsurancePrograms $97,640$97,640
IX-24 Other expenses (24a–d)Programs $269,712$269,712
IX-24e All other expensesPrograms $7,155 · Management $10,922 · Fundraising $2,305$20,382
IX-25 Total functional expensesPrograms $913,856 · Management $110,665 · Fundraising $37,379$1,061,900
Part X · Balance sheet $1,910,553 assets, 6 lines filed
X-1 Cash, non-interest-bearingStart of year $118,421$115,223
X-10c Land, buildings and equipment, netStart of year $1,796,972$1,795,330
X-16 Total assetsStart of year $1,915,393$1,910,553
X-26 Total liabilitiesStart of year $1,216,628$1,203,657
X-32 Total net assets or fund balancesStart of year $698,765$706,896
X-33 Total liabilities and net assetsStart of year $1,915,393$1,910,553
Part XI · Reconciliation of net assets $706,896 net assets at year end
XI-1 Total revenue$1,070,031
XI-2 Total expenses$1,061,900
XI-3 Revenue less expenses$8,131
XI-4 Net assets at start of year$698,765
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$706,896

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

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