Capernaum INC

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EIN 75-2687662 Public charity (501(c)(3)) Dallas, TX NTEE P20
Form 990 (PDF)

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Revenue & expenses by yearFY2020–FY2024
Revenue
$137K
FY2024▲ +10%
Expenses
$141K
FY2024▲ +7%

Form 990 for the fiscal year ending December 2024 (IRS tax year 2024).


Connects people through discussions, events, and media to foster love for God and others. For fiscal year 2024 it reported $137K in revenue, $141K in expenses, and $25K in net assets.Pt I

Type
Public charity (501(c)(3)) · Human Services
Location
Dallas, TX
Website
compellinglight.org
Filings
5 on file (2020–2024)
Revenue
$137KFY2024
Expenses
$141K
Net assets
$25K
People
9
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Size
$100K–1M
What they do
Connects people through discussions, events, and media to foster love for God and others.
Leadership
Kurt Neale · President · $89K
Money in and out
$137K revenue, $141K expenses
Bottom line
87% program efficiency

What Funders Ask

6 questions, answered from this org's own filings

Will my donation be tax-deductible?

GOOD

Yes — A charitable, religious, educational, scientific, or literary organization. Contributions are generally tax-deductible for donors.

IRS Business Master File records this organization as tax-exempt with deductible contributions. See detail →

Can I donate to this org right now?

GOOD

No revocation on IRS record

This EIN does not appear on the IRS auto-revocation list. See detail →

Is this organization up to date?

GOOD

Filed FY2024 (typical filing lag)

Most recent Form 990 on file is for fiscal year 2024 (2 years ago). See detail →

Is it receiving grants from reputable foundations?

GOOD

1 funder — Fidelity Investments Charitable Gift Fund

1 distinct foundation funder(s) on file, $12K received in the most recent year with grants. See detail →

How is the money spent?

GOOD

87% to programs

87% of total functional expenses went to program services in the most recent filing (Form 990 Part IX); the rest is overhead and fundraising. See detail →

What's its financial size and trend?

NEUTRAL

$100K–1M · ↑ +10% vs prior year

Revenue band $100K–1M, +10% versus the prior filing year (up). See detail →

Where the money goes · FY2024
Total revenue
$137K
Pt VIII · Ln 12
Total expenses
$141K
Pt IX · Ln 25
Net assets
$25K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$3K
Where spending went · Part IX cols B–D
Program services $0.87 Management & general $0.13
Program efficiency
87%
of spending reaches programs▼ -4% vs prior filing year
Operating runway
3.1mo
months of highly liquid reserves at operating expense rate▲ +7% vs prior filing year
Surplus margin
-2%
revenue over expenses, this year▲ +56% vs prior filing year

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Summary of the Filing

Part I · fiscal year 2024 · Form 990
Total assets
$36K
FY2024▲ +17%
Total liabilities
$11K
FY2024▲ +275%
Revenue less expensesPt I · Ln 19−$3K
Total assetsPt X · Ln 16$36K
Program-expense ratioPt IX · col B87%
Voting members of governing bodyPt I · Ln 39
Independent voting membersPt I · Ln 47

Identity & Classification

Form 990 Header · IRS Business Master File
Legal name (IRS)Hdr · item CCapernaum INC
EINHdr · item D75-2687662
Principal addressHdr · item CDallas, TX
WebsiteHdr · item Jcompellinglight.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MTX
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFHuman Services (P20)
Ruling yearIRS BMFJul 1997

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a9
Independent voting membersPt VI · Ln 1b7
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
President
$88,920Pt VII · Sec A
$9,456Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Kurt Neale’s $89K as President is at the 79th percentile of top reported officer pay among 2168 $100K–1M human services 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
Kurt Neale$88,920$88,567$84,685$84,685$84,685
Wendell Merritt$9,456$9,418$9,000$9,000$9,000

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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Mission & Programs · Part III

Where the work happens

1 program service account for $122K of program spending, described in the organization's own filed words · FY2024.
01

Our goal is to build a library of short stories, each about 3 to 7 minutes long, that show (in first person) individuals experiences of anxiety, depression, hope, and love. These short stories will attempt to raise questions and provide possible resources for help.

$122Kprogram expense

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Statement of Revenue

Part VIII
Contributions & grants$136K · 99%
Program service revenue$1K · 1%
Contributions & grants99%$136K
Program service revenue1%$1K
Total revenueLn 12$137K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.87 Management & general $0.13
Program services87%$122K
Management & general13%$19K
Total functional expensesLn 25$141K

Balance Sheet

Part X · end of year
CashLn 1$36K
Total assetsLn 16$36K
Total liabilitiesLn 26$11K
Total net assetsLn 32$25K
Months of cash on handcomputed3.1

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $36K · Operating expenses/yr $141K
3.1 months
Where the money goes
Program services
Program services $122K · Total expenses $141K
87%
Management & General
Management & general $19K · Total expenses $141K
13%
Fundraising
Fundraising $0 · Total expenses $141K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $124K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $136K · Total revenue $137K
99%
Government reliance
Government grants — · Total revenue $137K
—
Earned-income share
Program service revenue $1K · Total revenue $137K
0.7%
Investment reliance
Investment income $0 · Total revenue $137K
0%
Program self-sufficiency
Program service revenue $1K · Total expenses $141K
0.7%
Growth & trend
Revenue growth (YoY)
This year $137K · Prior year $125K
+10%
Revenue CAGR
FY2020 $214K · FY2024 $137K
-10%
Net-asset trend (YoY)
End of year $25K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $137K · Expenses $141K
-2%
Liabilities-to-Assets
Total liabilities — · Total assets $36K
—
Net-asset ratio
Net assets $25K · Total assets $36K
69%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $36K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Kurt Neale · Reported title President · Highest reported compensation $89K · Total expenses $141K
63%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $114K · Total expenses $141K
81%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 87%——
Overhead ratio 13%——
Fundraising cost ratio 0%——
Revenue growth 10%——
Accounting fee ratio 1%——

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$12K

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$137K revenue · viewing · ⤓ 990 PDF
FY2023$125K revenue · ⤓ 990 PDF
FY2022$126K revenue · ⤓ 990 PDF
FY2021$123K revenue · ⤓ 990 PDF
FY2020$214K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
Names, privacy, and removal requests More

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