CHURCH OF THE PIONEERS FOUNDATION: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- CHURCH OF THE PIONEERS FOUNDATION (EIN 23-7428762)
- Tax period
- 2021-09-01 to 2022-08-31
- Filed
- 2023-07-14
- IRS object ID
- 202311959349301736
- Schema version
- 2021v4.2
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule I
- Schedule J
- Schedule O
- Schedule R
- Reasonable Cause Explanation
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-07-14T15:11:01-05:00 | ReturnTs |
| Tax Period End | 2022-08-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 942767324 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SEEBA & ASSOCIATES INCCPAS | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1825 HAMILTON AVE | AddressLine1Txt |
| City | SAN JOSE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 951255624 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-09-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237428762 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHURCH OF THE PIONEERS FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CHUR | BusinessNameControlTxt |
| Phone | 6503241365 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1155 UNIVERSITY DRIVE BLDG 3 | AddressLine1Txt |
| City | MENLO PARK | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94025 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BILL FRIMEL | PersonNm |
| Person Title | VP / CFO | PersonTitleTxt |
| Phone | 6503241365 | PhoneNum |
| Signature | 2023-07-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | BILL | PersonFirstNm |
| Person Last | FRIMEL | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | GRANT E DOW CPA MST | PreparerPersonNm |
| PTIN | P01336347 | PTIN |
| Phone | 4082647800 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | BILL FRIMEL | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1155 UNIVERSITY DRIVE BLDG 3 | AddressLine1Txt |
| City | MENLO PARK | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94025 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,681,846 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.CHURCHOFTHEPIONEERS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1975 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | TO SUPPORT THE MISSION AND PURPOSE OF OTHER PUBLICALLY-SUPPORTED RELIGIOUS ORGANIZATIONS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 1 | TotalEmployeeCnt |
| Total Volunteers | 14 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,944,383 | PYContributionsGrantsAmt |
| CY Contributions Grants | $790,119 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,342,146 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,683,334 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,284,316 | PYInvestmentIncomeAmt |
| CY Investment Income | -$1,145,822 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $118,799 | CYOtherRevenueAmt |
| PY Total Revenue | $4,570,845 | PYTotalRevenueAmt |
| CY Total Revenue | $1,446,430 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $129,500 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $180,500 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $172,712 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $201,173 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,266,054 | PYOtherExpensesAmt |
| CY Other Expenses | $1,473,022 | CYOtherExpensesAmt |
| PY Total Expenses | $1,568,266 | PYTotalExpensesAmt |
| CY Total Expenses | $1,854,695 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $3,002,579 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$408,265 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $48,587,830 | TotalAssetsBOYAmt |
| Total Assets EOY | $44,942,368 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $10,283,107 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $8,315,816 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $38,304,723 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $36,626,552 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE ORGANIZATION'S PURPOSE IS TO SUPPORT THE MISSION AND PURPOSE OF OTHER PUBLICALLY-SUPPORTED RELIGIOUS ORGANIZATIONS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,640,842 | ExpenseAmt |
| Grant | $180,500 | GrantAmt |
| Revenue | $417,168 | RevenueAmt |
| Desc | COPF MANAGED SUBSTANTIAL REAL ESTATE HOLDINGS AND TRUST ASSETS, INCLUDING THE FOLLOWING: 10 MANSES LEASED TO MINISTERS OF MENLO CHURCH; 1 MANSE LEASED COMMERCIALLY; 1 VACANT MANSE; 3 EDUCATIONAL FACILITIES LEASED FOR MINISTRY OF MENLO CHURCH; 2 FACILITIES LEASED COMMERCIALLY; TRUSTS AND SUPPORT FUNDS FOR CHURCH MULTI-SITES, MISSIONS AND GRADUATE PREACHING FELLOWSHIPS FOR CHRISTIAN SEMINARY GRADUATES; AND 16 CHARITABLE REMAINDER UNITRUSTS NAMING CHRISTIAN ORGANIZATIONS AS CHARITABLE REMAINDER INTERESTS. | Desc |
| Total Program Service Expenses | $1,640,842 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | Yes (1) | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 1 | EmployeeCnt |
| Employment Tax Returns Filed | 0 | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BILL FRIMEL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6503241365 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1155 UNIVERSITY DRIVE BLDG 3 | AddressLine1Txt |
| City | MENLO PARK | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94025 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| LARRY LANGDON | ||||||
| PRESIDENT | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| BILL FRIMEL | ||||||
| VICE PRESIDENT/CFO | 40.00 | Yes (X) | Yes (X) | $160,000 | $0 | $30,000 |
| DAVID KIM | ||||||
| VICE PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| BRYAN CAMERON | ||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CAITLIN DRAKE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| PRESTON BUTCHER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ANNE H ROSALES | ||||||
| DIRECTOR | 8.00 | Yes (X) | $0 | $0 | $0 | |
| TOM CARHART | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| CY COLBURN | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| MARK MOSER | ||||||
| SECRETARY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $160,000 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $30,000 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $790,119 | AllOtherContributionsAmt |
| Total Contributions | $790,119 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | RENTAL INCOME PROGRAM RELATED | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $1,683,334 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,683,334 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,683,334 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $217,483 | TotalRevenueColumnAmt |
| Exclusion | $217,483 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $872,111 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $850,451 | SecuritiesAmt |
| Other | $1,384,965 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $21,660 | SecuritiesAmt |
| Other | -$1,384,965 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$1,363,305 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$1,384,965 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $21,660 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PROPERTY TAX REFUND | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $118,799 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $118,799 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $118,799 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,446,430 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $417,168 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $239,143 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $180,500 | TotalAmt |
| Program Services | $180,500 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $190,000 | TotalAmt |
| Program Services | $120,000 | ProgramServicesAmt |
| Management And General | $70,000 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,173 | TotalAmt |
| Program Services | $8,380 | ProgramServicesAmt |
| Management And General | $2,793 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,424 | TotalAmt |
| Management And General | $4,424 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $75,221 | TotalAmt |
| Management And General | $75,221 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,975 | TotalAmt |
| Management And General | $23,975 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $477 | TotalAmt |
| Management And General | $477 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,072 | TotalAmt |
| Management And General | $16,072 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $717,504 | TotalAmt |
| Program Services | $717,504 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $101,284 | TotalAmt |
| Program Services | $93,837 | ProgramServicesAmt |
| Management And General | $7,447 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| REPAIRS & MAINTENANCE | $259,007 | $259,007 | |
| PROPERTY TAXES | $241,552 | $241,552 | |
| MISCELLANEOUS EXPENSES | $16,702 | $3,599 | $13,103 |
| PROPERTY MGMT EXP | $16,463 | $16,463 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $341 | TotalAmt |
| Management And General | $341 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,854,695 | TotalAmt |
| Program Services | $1,640,842 | ProgramServicesAmt |
| Management And General | $213,853 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $624,978 | BOYAmt |
| EOY | $1,348,714 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $69,162 | BOYAmt |
| EOY | $70,766 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $34,451,364 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $8,720,292 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,102,556 | BOYAmt |
| EOY | $25,731,072 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,342,203 | BOYAmt |
| EOY | $4,032,638 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,448,931 | BOYAmt |
| EOY | $13,759,178 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $48,587,830 | BOYAmt |
| EOY | $44,942,368 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,739 | BOYAmt |
| EOY | $23,903 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $123,972 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,266,118 | BOYAmt |
| EOY | $8,149,191 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,250 | BOYAmt |
| EOY | $18,750 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,283,107 | BOYAmt |
| EOY | $8,315,816 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,296,363 | BOYAmt |
| EOY | $29,915,691 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,008,360 | BOYAmt |
| EOY | $6,710,861 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,304,723 | BOYAmt |
| EOY | $36,626,552 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $48,587,830 | BOYAmt |
| EOY | $44,942,368 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$408,265 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$1,269,906 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | 0 | FSAuditedInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type2 | Yes (X) | SupportingOrgType2Ind |
| IRS Written Determination | Yes (X) | IRSWrittenDeterminationInd |
| Supported Organizations | 8 | SupportedOrganizationsCnt |
Supported Org Information SupportedOrgInformationGrp (8 entries)
| EINEIN | Organization TypeOrganizationTypeCd | Governing Document ListedGoverningDocumentListedInd | SupportSupportAmt | Other SupportOtherSupportAmt |
|---|---|---|---|---|
| MENLO PARK PRESBYTERIAN CHURCH | ||||
| 941167435 | 1 | Yes (1) | $0 | $0 |
| FULLER THEOLOGICAL SEMINARY | ||||
| 951699394 | 2 | Yes (1) | $101,000 | $0 |
| MOUNT HERMON ASSOCIATION INC | ||||
| 946000955 | 1 | Yes (1) | $40,000 | $0 |
| TRUETT SEMINARY BAYLOR UNIVERSITY | ||||
| 741159753 | 2 | 0 | $39,500 | $0 |
| CITYTEAM MINISTRIES | ||||
| 941501265 | 1 | Yes (1) | $0 | $0 |
| PARTNER'S INTERNATIONAL | ||||
| 941393427 | 1 | Yes (1) | $0 | $0 |
| YOUNG LIFE | ||||
| 840385934 | 1 | Yes (1) | $0 | $0 |
| BAYSHORE CHRISTIAN MINISTRIES | ||||
| 770151434 | 7 | Yes (1) | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 8 | SupportedOrganizationsTotalCnt |
| Support Sum | $180,500 | SupportSumAmt |
| Other Support Sum | $0 | OtherSupportSumAmt |
Form990 Sch A Supporting Org Form990SchASupportingOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Listed By Name Governing Doc | 0 | ListedByNameGoverningDocInd |
| Suprt Org No IRS Determination | 0 | SuprtOrgNoIRSDeterminationInd |
| Supported Org Section C456 | 0 | SupportedOrgSectionC456Ind |
| Supported Org Not Organized US | 0 | SupportedOrgNotOrganizedUSInd |
| Organization Change Suprt Org | 0 | OrganizationChangeSuprtOrgInd |
| Support Non Supported Org | 0 | SupportNonSupportedOrgInd |
| Payment Substantial Contribtr | 0 | PaymentSubstantialContribtrInd |
| Loan Disqualified Person | 0 | LoanDisqualifiedPersonInd |
| Controlled Disqualified Prsn | 0 | ControlledDisqualifiedPrsnInd |
| Disqualified Prsn Controll Int | 0 | DisqualifiedPrsnControllIntInd |
| Disqualified Prsn Ownr Int | 0 | DisqualifiedPrsnOwnrIntInd |
| Excess Business Holdings Rules | 0 | ExcessBusinessHoldingsRulesInd |
| Contribution Controller | 0 | ContributionControllerInd |
| Contribution Family | 0 | ContributionFamilyInd |
| Contribution35 Controlled | 0 | Contribution35ControlledInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Majority Dir Trst Supported Org | 0 | MajorityDirTrstSupportedOrgInd |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART IV, SECTION A, LINE 1: | METHOD OF DESIGNATING SUPPORTED ORGANIZATIONS NOT LISTED IN GOVERNING DOCUMENTS, DESCRIPTION OF SUPPORTED CLASS, PLUS CONTINUING AND HISTORIC RELATIONSHIPS: THE ORGANIZATION'S MISSION IS "TO ACT EXCLUSIVELY IN CONNECTION WITH, AND TO ENGAGE IN ACTIVITIES FOR OR ON BEHALF OF, PUBLICLY-SUPPORTED RELIGIOUS ORGANIZATIONS". SUPPORTED ORGANIZATIONS DESCRIBED IN THE GOVERNING DOCUMENTS ARE: OAK GROVE CHRISTIAN MINISTRIES MENLO PARK PRESBYTERIAN CHURCH (DBA MENLO CHURCH) FULLER THEOLOGICAL SEMINARY MOUNT HERMON ASSOCIATION BAYSHORE CHRISTIAN MINISTRIES CITYTEAM MINISTRIES PARTNER'S INTERNATIONAL, AND YOUNG LIFE IN ADDITION, THE GOVERNING DOCUMENTS ALSO PROVIDE THAT "THE DIRECTORS OF THE ORGANIZATION MAY DESIGNATE SUPPORTED ORGANIZATIONS FROM A CLASS OF PUBLICALY-SUPPORTED ORGANIZATIONS WHICH SUPPORT CHRIST-CENTERED MINISTRIES AND MISSIONS, WHICH HAVE SUBSTANTIAL IDENTITY OF INTERESTS AND ESTABLISH A CONTINUING RELATIONSHIP WITH THIS CORPORATION". THE ORGANIZATION'S DIRECTORS ESTABLISHED A RELATIONSHIP WITH TRUETT THEOLOGICAL SEMINARY AND PROVIDED IT A GRANT THIS YEAR. |
| PART IV, SECTION C, LINE 1: | TO BECOME A DIRECTOR OF THIS ORGANIZATION, A PERSON MUST BE A CURRENT OR FORMER OFFICER OR DIRECTOR OF ONE OF THE SUPPORTED ORGANIZATIONS. OF THIS ORGANIZATION'S 12 BOARD MEMBERS DURING THE 2020-2021 FISCAL YEAR: A. ONE DIRECTOR WAS A CURRENT SESSION MEMBER OF MENLO PARK PRESBYTERIAN CHURCH ("MENLO CHURCH") AND EIGHT OTHER DIRECTORS WERE FORMER SESSION MEMBERS. B. ONE DIRECTOR IS A FORMER EXECUTIVE OF THE MT. HERMON ASSOCIATION AND ONE OTHER DIRECTOR WAS A FORMER BOARD MEMBER. C. ONE DIRECTOR WAS A FORMER BOARD MEMBER OF BAYSHORE CHRISTIAN MINISTRIES. D. ONE DIRECTOR IS A CURRENT BOARD MEMBER OF FULLER THEOLOGICAL SEMINARY. E. ONE DIRECTOR WAS A CURRENT BOARD MEMBER OF OAK GROVE CHRISTIAN MINISTRIES. THE ORGANIZATION ALSO INVITES CERTAIN OTHER KEY MENLO CHURCH EXECUTIVES AND DIRECTORS TO ATTEND THE BOARD MEETINGS TO PROVIDE INPUT. |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | Yes (1) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $15,403,057 | OtherCostOrOtherBasisAmt |
| Book Value | $15,403,057 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $19,048,307 | OtherCostOrOtherBasisAmt |
| Depreciation | $8,720,292 | DepreciationAmt |
| Book Value | $10,328,015 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $25,731,072 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (4 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| TRUST ASSETS | $11,142,281 |
| PROPERTY HELD FOR SALE | $1,000 |
| NOTES RECEIVABLE | $2,493,316 |
| PROPERTY TAX RECEIVABLES | $122,581 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $13,759,178 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | SECURITY DEPOSITS | Desc |
| Amt | $18,750 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $18,750 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $1,130,920 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$1,269,906 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $954,396 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | -$315,510 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,446,430 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,446,430 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,809,091 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $954,396 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $954,396 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,854,695 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,854,695 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART IV, LINE 2B: | CHURCH OF THE PIONEERS FOUNDATION IS THE TRUSTEE FOR 16 SPLIT-INTEREST TRUSTS. THE ASSETS TOTAL $11,142,281 AT YEAR END. THE CORRESPONDING LIABILITY TO THE INCOME BENFICIARIES AND OTHER CHARITABLE REMAINDER BENEFICIARIES TOTALLED $8,149,191 AT YEAR END. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | FAIR RENTAL VALUE OF REAL ESTATE INCLUDED AS GRANT EXPENSE. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|
| TRUETT SEMINARY BAYLOR UNIVERSITY | ||||||||
| ONE BEAR PLACE 97026 | WACO | TX | 76798 | 741159753 | 501(C)(3) | $39,500 | $0 | PREACHING FELLOWSHIP GRANT |
| FULLER THEOLOGICAL SEMINARY | ||||||||
| 135 N OAKLAND ROAD | PASADENA | CA | 91182 | 951699394 | 501(C)(3) | $101,000 | $0 | PREACHING FELLOWSHIP GRANT |
| MOUNT HERMON | ||||||||
| PO BOX 413 | MOUNT HERMON | CA | 95041 | 946000955 | 501(C)(3) | $40,000 | $0 | GENERAL SUPPORTGENERAL SUPPORT |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | GRANTS ARE REVIEWED AND APPROVED BY THE BOARD MEMBERS AND ALL GRANTS ARE RECORDED IN THE BOOKS AND RECORDS OF THE ORGANIZATION. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BILL FRIMEL | PersonNm |
| Title | VICE PRESIDENT/CFO | TitleTxt |
| Base Compensation Filing Org | $160,000 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $30,000 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $190,000 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | A DRAFT OF THE TAX RETURN IS REVIEWED BY THOSE ON THE BOARD OF DIRECTORS WHO ARE CHARGED WITH FINANCIAL MANAGEMENT OF THE ORGANIZATION. A COMPLETE COPY OF THE RETURN IS PROVIDED TO ALL BOARD MEMBERS AT THE TIME IT IS FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS OR MEMBERS OF COMMITTEES OF THE COPF BOARD CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, EXEMPTION APPLICATION, FINANCIAL STATEMENTS AND TAX RETURNS AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. THOSE WISHING TO SEE THE GOVERNING DOCUMENTS CAN CONTACT THE ORGANIZATION. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| MENLO PARK PRESBYTERIAN CHURCH | ||||||||||
| 950 SANTA CRUZ AVENUE | MENLO PARK | CA | 94025 | 941167435 | CHURCH | CA | 501(C)(3) | LINE 1 | N/A | 0 |
| FULLER THEOLOGICAL SEMINARY | ||||||||||
| 135 N OAKLAND AVENUE | PASADENA | CA | 91182 | 951699394 | SEMINARY | CA | 501(C)(3) | LINE 2 | N/A | 0 |
| MOUNT HERMON ASSOCIATION INC | ||||||||||
| PO BOX 413 | MOUNT HERMON | CA | 95041 | 946000955 | CHURCH | CA | 501(C)(3) | LINE 1 | N/A | 0 |
| TRUETT SEMINARY BAYLOR UNIVERSITY | ||||||||||
| ONE BEAR PLACE 97026 | WACO | TX | 76798 | 741559753 | SEMINARY | TX | 501(C)(3) | LINE 2 | N/A | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | Yes (1) | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | Yes (1) | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Reasonable Cause Explanation ReasonableCauseExplanation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | DEAR SERVICE CENTER REPRESENTATIVE,I AM REQUESTING REASONABLE CAUSE PENALTY ABATEMENT ON BEHALF OF OUR CLIENT CHURCH OF THE PIONEER FOUNDATION. A SIGNED FORM 2848 AUTHORIZING ME TO REPRESENT THE FOUNDATION REGARDING THIS MATTER HAS BEEN RECEVIED BY IRS.THE FOUNDATION AND ITS TAX PREPARER SEEBA AND ASSOCIATES, INC BELIEVE THEY HAVE IDENTIFIED THE REASONS FOR THE DELINQUENCY AND HAVE PUT SIGNIFICANT POSITIVE MEASURES IN PLACE TO PREVENT FUTURE INSTANCES OF LATE FILING. FURTHER, BOTH BELIEVE THEY CAN SHOW REASONABLE CAUSE FOR THE LATE FILING.FACTS AND CIRCUMSTANCES:THE 2021 FORM 990 WAS DUE JANUARY 16, 2023. SINCE 1985, THE FOUNDATION HAS CONTRACTED WITH SEEBA AND ASSOCIATES, CPAS TO PREPARE AND FILE ITS RETURNS, AUDIT ITS FINANCIAL STATEMENTS AND PROVIDE OTHER CONSULTING SERVICES. IT IS THE NORMAL PRACTICE FOR SEEBA AND ASSOCIATES TO FILE A REQUEST FOR AN EXTENSION OF TIME TO FILE WHEN NEEDED. IN THIS INSTANCE, THE EXTENSION WAS INADVERTENTLY OVERLOOKED DUE TO AN ERROR IN THE TRACKING SHEET USED TO TRACK DUE DATES FOR CLIENT TAX RETURNS.IT WAS NOTED ON JULY 11TH, DURING WORKING ON THE 2021 TAX RETURN, THAT THE FOUNDATIONS 990 RETURN HAD NOT BEEN EXTENDED TO JULY 17, 2023. BECAUSE IT WAS NOT EXTENDED AND NOT FILED YET, THIS ABATEMENT REQUEST IS BEING INCLUDED AS AN ATTACHMENT TO THE 2021 RETURN INSTEAD OF WAITING TO BE NOTIFIED BY THE IRS THAT THE RETURN HAD NOT BEEN FILED IN A TIMELY MANNER.CHURCH OF THE PIONEER FOUNDATIONS FILING HISTORY:THE CHURCH OF THE PIONEER FOUNDATION HAS BEEN FILING FORM 990 AS REQUIRED SINCE 1975 AND HAS MAINTAINED AN EXCELLENT HISTORY OF TIMELY FILING. IN NO WAY HAS THE FOUNDATION DEMONSTRATED ANY TYPE OF PATTERN OF NEGLECT OR WILLFUL DISREGARD. THE FOUNDATIONS FILING HISTORY IS A SIGNIFICANT MITIGATING FACTOR UNDER TREASURY REGULATION SECTION 301.6724-1(B)(2) WHEN EVALUATING AND DEFINING REASONABLE CAUSE UNDER TREASURY REGULATION SECTION 301.6724-1(A)(2)(I).AUTHORITY FOR PENALTIES FOR LATE-FILING:PENALTIES FOR LATE FILING OF FORM 990 ARE IMPOSED UNDER IRC SECTION 6652(C)(1)(A)(I). HOWEVER, PARAGRAPH 5 OF SUBSECTION (C) UNDER SECTION 6652 PROVIDES THAT NO PENALTY SHALL BE IMPOSED UNDER THIS SUBSECTION WITH RESPECT TO ANY FAILURE IF IT IS SHOWN THAT SUCH FAILURE IS DUE TO REASONABLE CAUSE.REASONABLE CAUSE ABATEMENT PROVISION: IRS REGULATION 301.6724-1 STATES THAT THE PENALTY FOR A FAILURE RELATING TO A REPORTING REQUIREMENT IS WAIVED IF THE FAILURE IS DUE TO REASONABLE CAUSE. REASONABLE CAUSE MAY BE DEMONSTRATED IF THE FAILURE AROSE FROM EVENTS BEYOND THE FILERS CONTROL (IMPEDIMENT TO FILING) OR IF THE FILER ESTABLISHES THAT THERE ARE SIGNIFICANT MITIGATING FACTORS WITH RESPECT TO THE FAILURE AND THAT THE FILER ACTED IN A RESPONSIBLE MANNER BY EXERCISING REASONABLE CARE. REASONABLE CARE IS THAT STANDARD OF CARE THAT A REASONABLY PRUDENT PERSON WOULD USE UNDER THE CIRCUMSTANCES IN THE COURSE OF ITS BUSINESS IN DETERMINING ITS FILING OBLIGATIONS AND IN HANDLING ACCOUNT INFORMATION SUCH AS ACCOUNT NUMBERS AND BALANCES. THE STANDARD OF REASONABLE CARE ALSO DEMANDS THAT THE FILERUNDERTAKE SIGNIFICANT STEPS TO AVOID OR MITIGATE THE FAILURE.IDENTIFYING THE REASONS FOR THE DELINQUENT FILINGS:THE REGULATIONS INDICATE THAT ACTING IN A RESPONSIBLE MANNER INCLUDES RECTIFYING THE FAILURE AS SOON AS IT IS DISCOVERED. THIS REFLECTS THE UNDERSTANDING THAT A PROBLEM CANNOT BE FIXED UNTIL IT IS DISCOVERED.THE CHURCH OF THE PIONEER FOUNDATION REASONABLY BELIEVED, IN GOOD FAITH, THAT A TIMELY EXTENSION HAD BEEN FILED BY SEEBA AND ASSOCIATES, INC, AS IS THE NORMAL PRACTICE. THE FOUNDATION DID NOT HAVE KNOWLEDGE THAT THEIR RETURN WAS DELINQUENT UNTIL NOTIFIED OF THE OVERSIGHT WHEN DISCOVERED BY SEEBA AND ASSOCIATES, INC.GOING FORWARD, SEEBA AND ASSOCIATES, INC. WILL NOT ONLY USE ITS TRACKING SHEET BUT ALSO HAS SET UP YEARLY JANUARY 10TH REMINDER IN CALENDAR PROGRAM TO EMAIL A COPY OF THE IRS EXTENSION ACCEPTANCE TO THE CFO OF CHURCH OF THE PIONEER FOUNDATION IF THE RETURN HAS NOT ALREADY BEEN FILED. IN ADDITION MULTIPLE STAFF MEMBERS WILL BE TRACKING DUE DATES. SEEBA AND ASSOCIATES HAS BEEN IN BUSINESS FOR MANY YEARS AND HAS FILED THOUSANDS OF TAX RETURNS FOR CLIENTS ERROR-FREE AND ON TIME. IT HAS NO INCENTIVE OR REASON TO MISS DEADLINES AND MAKES EVERY EFFORT TO FILE ITS CLIENTS RETURNS ON TIME.DISCOVERY AND CORRECTION OF THE 2021 FILING DELINQUENCY:AS NOTED BEFORE, SEEBA AND ASSOCIATES, INC. DISCOVERED ON JULY 11, 2023 DURING THE PREPARATION OF THE FOUNDATIONS 2021 990 RETURN. DUE JANUARY 16, 2023, THAT THE RETURN HAD NOT BEEN EXTENDED AS BELIEVED. SEEBA AND ASSOCIATES, INC. TOOK THE NECESSARY EFFORTS TO COMPLETE AND E-FILE THE 2021 AS SOON AS POSSIBLE AFTER DISCOVERING THE ERROR, AND BEFORE BEING NOTIFIED BY THE IRS THAT THE RETURN HAD NOT BEEN FILED.SIGNIFICANT MITIGATING FACTORS:AS PROVIDED IN TREASURY REGULATION 301.6724-1, WE BELIEVE THE FOLLOWING SIGNIFICANT MITIGATING FACTORS ARE EVIDENCE OF REASONABLE CAUSE:- THE CHURCH OF THE PIONEER FOUNDATION HAS A LONG AND EXCELLENT HISTORY OF TIMELY FILING THEIR RETURNS.- SEEBA AND ASSOCIATES, INC. HAS PROVIDED THE FOUNDATION WITH EXCELLENT SERVICE AND TIMELY FILING FOR MANY YEARS.RESPONSIBLE ACTIONS AND REASONABLE CARE:AS PROVIDED IN TREASURY REGULATION 301.6724-1, WE BELIEVE THE FOLLOWING ARE EVIDENCE THAT THE FOUNDATION AND SEEBA AND ASSOCIATES, INC. ACTED RESPONSIBLY AND EXERCISED REASONABLE CARE:- THE FOUNDATION CLEARLY MADE AN EFFORT EVERY YEAR TO ENGAGE THE SERVICES OF A COMPETENTPROFESSIONAL AND MADE REASONABLE EFFORTS TO FILE TIMELY EACH YEAR.- AS SOON AS IT WAS DISCOVERED THAT THE 2021 RETURN WAS PAST THE DUE DATE AND THAT A REQUESTFOR AN EXTENSION OF TIME TO FILE HAD NOT BEEN TIMELY FILED, THE RETURN WAS PREPARED ANDFILED WITHIN APPROXIMATELY ONE WEEK IN AN EFFORT TO MITIGATE THE DELINQUENCY.- THE DELINQUENT RETURN WAS FILED BEFORE RECEIVING ANY NOTIFICATION FROM THE IRS.- MEASURES HAVE BEEN PUT IN PLACE TO BE SURE NO SUCH LATE FILINGS HAPPEN IN THE FUTURE (SEE THE EXPLANATION BELOW).- CHURCH OF THE PIONEER FOUNDATION IS CURRENT ON ALL OF ITS TAX FILINGS.MEASURES TO PREVENT FUTURE DELINQUENCIES:THE FOUNDATION UNDERSTANDS THAT THE ULTIMATE RESPONSIBILITY FOR FILING ITS RETURNS LIES WITH THE FOUNDATION AND ITS BOARD AND MANAGERS, AND THAT THE FILING RESPONSIBILITY CANNOT BE TRANSFERRED TO SEEBA AND ASSOCIATES, INC. OR TO ANY OTHER AGENT. IN THAT REGARD IT HAS DECIDED TO TAKE WHAT IT BELIEVES WILL BE FOOLPROOF STEPS TO AVOID ANY FUTURE DELINQUENCIES. IT ALSO UNDERSTANDS THAT THREE CONSECUTIVE DELINQUENCIES WOULD RESULT IN THE LOSS OF ITS TAX-EXEMPT STATUS.TO THAT END, THE FOUNDATIONS CFO WILL ADD REMINDERS TO THEIR CALENDAR MONITORING OF FORM 990 DUE DATES, THE TIMELY FILING OF EXTENSION REQUESTS WHEN APPROPRIATE. IN ADDITION, THE CFO WILL VERIFY THAT NECESSARY EXTENSIONS ARE FILED BY RECEIVING EXTENSION ACCEPTANCE FROM IRS FROM SEEBA AND ASSOCIATES, INC. PRIOR TO THE DUE DATE.SEEBA AND ASSOCIATES, INC. HAS ALSO UPDATED ITS DUE-DATE REMINDER SYSTEM TO INCLUDE MULTIPLE STAFF MEMBERS TRACKING DUE DATES, AUTOMATED CALENDAR REMINDERS OF DUE DATES AND EXTRA STEP OF SENDING COPIES OF EXTENSION ACCEPTANCES TO CLIENTS FOR ADDITIONAL ACCOUNTABILITY. THIS IS IN ADDITION TO SPREADSHEET TRACKING SYSTEM ALREADY IN PLACE.ABSENCE OF WILLFUL NEGLECT: IN ADDITION TO REASONABLE CAUSE, THE ABSENCE OF WILLFUL NEGLECT" IS MENTIONED IN SEVERAL PLACES IN THE CODE AND IN THE INTERNAL REVENUE MANUAL AS ONE FACTOR TO CONSIDER IN DETERMINING IF ABATEMENT OF PENALTIES IS APPROPRIATE.WILLFUL NEGLECT MAY BE UNDERSTOOD AS MEANING A CONSCIOUS, INTENTIONAL FAILURE OR RECKLESS INDIFFERENCE." ACCORDING TO THE U.S. SUPREME COURT IN CHURCH OF THE HOLY TRINITY V. U.S. 143 U.S. 457: IN COMMON PARLANCE, WILLFUL IS USED IN THE SENSE OF INTENTIONAL AS DISTINGUISHED FROM ACCIDENTAL OR INVOLUNTARY. WHATEVER ONE DOES INTENTIONALLY, HE DOES WILLFULLY. ACCORDING TO THE U.S. COURT OF APPEALS, 8TH CIRCUIT, U.S. V JACK C. RIFEN, WILLFULNESS IS AN INTENTIONAL VIOLATION OF A KNOWN LEGAL DUTY.BASED ON THE FACTS AND CIRCUMSTANCES PRESENTED HEREIN, IT IS CLEAR THAT THERE WAS NO INTENTIONAL VIOLATION OF A KNOWN LEGAL DUTY; THEREFORE WILLFUL NEGLECT COULD NOT HAVE BEEN A FACTOR CONTRIBUTING TO THE DELINQUENCIES.REQUEST FOR ABATEMENT OF PENALTIES:BASED ON THE FOUNDATIONS DEMONSTRATION OF THE EXISTENCE OF SIGNIFICANT MITIGATING FACTORS WITH RESPECT TO THE FAILURES, AND THAT IT ACTED RESPONSIBLY AND WITHOUT WILLFUL NEGLECT WITH RESPECT TO ITS FILING OBLIGATIONS, AND THAT IT HAS PUT POLICIES AND PROCEDURES IN PLACE THAT IT IS SURE WILL PREVENT FUTURE DELINQUENCIES, WE RESPECTFULLY REQUEST THAT THE IRS ABATE ALL ASSESSED PENALTIES AND INTERESTUNDER THE REASONABLE CAUSE PROVISIONS OF IRC SECTION 6652(C)(5).THANK YOU FOR CONSIDERING OUR REQUEST.UNDER PENALTIES OF PERJURY, I DECLARE THAT THE FACTS PRESENTED HERE ARE, TO THE BEST OF MY KNOWLEDGE AND BELIEF, TRUE, CORRECT, AND COMPLETE. GRANT DOW, CPA, MST | ExplanationTxt |
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