FIRST PRIORITY-HUB CITY NETWORK INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
FIRST PRIORITY-HUB CITY NETWORK INC (EIN 64-0914773)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-10-02
IRS object ID
202422769349301522
Schema version
2023v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-10-02T15:45:53-04:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN852030427PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BRYANT & GREER CPA'S PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11333 W MAIN ST STE CAddressLine1Txt
CityLEBANONCityNm
State AbbreviationTNStateAbbreviationCd
ZIP37087ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN640914773EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FIRST PRIORITY HUB CITY NETWORK INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlFIRSBusinessNameControlTxt
Phone6012689666PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 15847AddressLine1Txt
CityHATTIESBURGCityNm
State AbbreviationMSStateAbbreviationCd
ZIP39404ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDR JAMES D SIMPSON JRPersonNm
Person TitleDIRECTORPersonTitleTxt
Phone6012689666PhoneNum
Signature2024-08-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMATTHEW M GREERPreparerPersonNm
PTINP01615989PTIN
Phone6154443011PhoneNum
Preparation2024-10-02PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDR JAMES D SIMPSON JRPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1268 MORRELL CIRCLEAddressLine1Txt
CityHATTIESBURGCityNm
State AbbreviationMSStateAbbreviationCd
ZIP39402ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$229,134GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.FPSOUTHMS.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1999FormationYr
Legal Domicile StateMSLegalDomicileStateCd
Activity Or MissionYOUTH CHRISTINA MISNISTRY SUPPORT STUDENT LED CHRISTINA CLUBS ON MIDDLE AND HIGH SCHOOL CAMPUSES WITH TRAINING RESOURCES, MENTORING PROGRAMS, ETC.....ActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee2TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$306,676PYContributionsGrantsAmt
CY Contributions Grants$229,074CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$11PYInvestmentIncomeAmt
CY Investment Income$60CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$306,687PYTotalRevenueAmt
CY Total Revenue$229,134CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$85,278PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$85,660CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$32,485CYTotalFundraisingExpenseAmt
PY Other Expenses$155,863PYOtherExpensesAmt
CY Other Expenses$183,599CYOtherExpensesAmt
PY Total Expenses$241,141PYTotalExpensesAmt
CY Total Expenses$269,259CYTotalExpensesAmt
PY Revenues Less Expenses$65,546PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$40,125CYRevenuesLessExpensesAmt
Total Assets BOY$176,699TotalAssetsBOYAmt
Total Assets EOY$137,161TotalAssetsEOYAmt
Total Liabilities EOY$594TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$176,699NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$136,567NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionYOUTH CHRISTINA MISNISTRY SUPPORT STUDENT LED CHRISTINA CLUBS ON MIDDLE AND HIGH SCHOOL CAMPUSES WITH TRAINING RESOURCES, MENTORING PROGRAMS, ETC.....MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$153,461ExpenseAmt
DescORGANIZING AND MAINTAINING CHRISTIAN YOUTH CLUBS ON SCHOOL CAMPUSES SERVING UNLIMITED NUMBERS OF STUDENTS IN FORREST COUNTY, MS. GOAL IS TO EQUIP, ENCOURAGE, AND EMPOWER YOUNG PEOPLE AS CHRISTIAN LEADERSDesc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$72,813ExpenseAmt
DescORGANIZING AND MAINTAINING CHRISTIAN YOUTH CLUBS ON SCHOOL CAMPUSES SERVING UNLIMITED NUMBERS OF STUDENTS IN FORREST COUNTY, MS. GOAL IS TO EQUIP, ENCOURAGE, ADN EMPOWER YOUND PEOPLE AS CHRISTIAN LEADERS.Desc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$72,813TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$226,274TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredfalseScheduleORequiredInd
IRP Document1IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee2EmployeeCnt
Employment Tax Returns FiledfalseEmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1VOSS AND ASSOCIATES PLLCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6012642475PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line122 MILLBRANCH RD STE 300AddressLine1Txt
CityHATTIESBURGCityNm
State AbbreviationMSStateAbbreviationCd
ZIP39402ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
DR JAMES D SIMPSON JR
DIRECTOR40.00Yes (X)$30,000$0$36,000
JARED CARLSON
DIRECTORYes (X)$0$0$0
MICKEY CARNEY
VICE PRESIDEYes (X)$0$0$0Yes (X)
NEELY COLLEY
DIRECTORYes (X)$0$0$0
SHAE FARMER
TREASURERYes (X)$0$0$0Yes (X)
ROMAN GALEY
DIRECTORYes (X)$0$0$0
DR JOHN MAYFIELD III
DIRECTORYes (X)$0$0$0
REV SHANNON SLOVER
PRESIDENTYes (X)$0$0$0Yes (X)
LAUREN WHEELER
SECRETARYYes (X)$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$30,000TotalReportableCompFromOrgAmt
Total Other Compensation$36,000TotalOtherCompensationAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$229,074AllOtherContributionsAmt
Total Contributions$229,074TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$60TotalRevenueColumnAmt
Related Or Exempt Func Income$60RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$229,134TotalRevenueColumnAmt
Related Or Exempt Func Income$60RelatedOrExemptFuncIncomeAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$66,000TotalAmt
Program Services$66,000ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$14,200TotalAmt
Program Services$14,200ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$5,460TotalAmt
Program Services$1,365ProgramServicesAmt
Management And General$4,095ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$64,454TotalAmt
Program Services$32,093ProgramServicesAmt
Fundraising$32,361FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$5,136TotalAmt
Program Services$3,728ProgramServicesAmt
Management And General$1,284ManagementAndGeneralAmt
Fundraising$124FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$13,817TotalAmt
Program Services$13,817ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$76TotalAmt
Program Services$76ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$9,084TotalAmt
Program Services$6,813ProgramServicesAmt
Management And General$2,271ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$33,408TotalAmt
Program Services$33,408ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
PROGRAM EXPENSES$36,911$36,911
CONTRIBUTIONS$6,933$6,933
SUPPLIES$6,343$6,343
OTHER EXPENSE$2,017$2,017

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$5,420TotalAmt
Program Services$2,570ProgramServicesAmt
Management And General$2,850ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$269,259TotalAmt
Program Services$226,274ProgramServicesAmt
Management And General$10,500ManagementAndGeneralAmt
Fundraising$32,485FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$175,706BOYAmt
EOY$137,161EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$993BOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$176,699BOYAmt
EOY$137,161EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
EOY$594EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$594EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$176,699BOYAmt
EOY$136,567EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$176,699BOYAmt
EOY$136,567EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$176,699BOYAmt
EOY$137,161EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$40,125ReconcilationRevenueExpnssAmt
Prior Period Adjustments-$7PriorPeriodAdjustmentsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$226,897CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$204,620CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$306,676CurrentTaxYearMinus1YearAmt
Current Tax Year$229,074CurrentTaxYearAmt
Total$967,267TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$226,897CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$204,620CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$306,676CurrentTaxYearMinus1YearAmt
Current Tax Year$229,074CurrentTaxYearAmt
Total$967,267TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$967,267PublicSupportTotal170Amt
Total Support$967,267TotalSupportAmt
Gross Receipts Rltd Activities$72GrossReceiptsRltdActivitiesAmt
Public Support CY1701.00000PublicSupportCY170Pct
Public Support PY1701.00000PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescPAYROLL LIABILITIESDesc
Amt$594Amt
FieldValueIRS element (for citing)
Total Liability$594TotalLiabilityAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 2, PART III, LINE 4DORGANIZING AND MAINTAINING CHRISTIAN YOUTH CLUBS ON SCHOOL CAMPUSES SERVING UNLIMITED NUMBERS OF STUDENTS IN FORREST COUNTY, MS. GOAL IS TO EQUIP, ENCOURAGE, ADN EMPOWER YOUND PEOPLE AS CHRISTIAN LEADERS.
FORM 990, PAGE 6, PART VI, LINE 11BNO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 12CBOARD OF DIRECTOR COVENANTS ARE SIGNED ANNUALLY AND ANY POSSIBLE CONFLICTS ARE REVEALED, DISCUSSED AND RESOLVED AT THAT TIME.
FORM 990, PAGE 6, PART VI, LINE 15ATHE FINANCE COMMITTEE, HEADED BY THE TREASURER, CONDUCTS A REVEW OF COMPAR ABLE ORGANIZATION SALARIES IN ACCORD WITH THE EXPERIENCE AND TALENTS OF TH E EXECUTIVE DIRECTOR WHEN HIRED. THE EXECUTIVE DIRECTOR IS NOT PART OF TH IS REVIEW.
FORM 990, PAGE 6, PART VI, LINE 15BWHEN ANOTHER OFFICER OR KEY EMPLOYEE COMES ON STAFF THE SAME REVIEW GIVEN TO THE EXECUTIVE DIRECTOR SALARY PACKAGE WILL BE GIVEN TO THEIR COMPENSATI ON.
FORM 990, PAGE 6, PART VI, LINE 19ALL INFORMATION AND DOCUMENTS OF THE ORGANIZAION, OTHER THAN CONFIDENTIAL INFORMATION, ARE OPEN TO PUBLIC REVIEW UPON REQUEST.

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