POINT OF VIEW MINISTRIES INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
POINT OF VIEW MINISTRIES INC (EIN 75-1751385)
Tax period
2023-07-01 to 2024-06-30
Filed
2025-01-24
IRS object ID
202500299349300545
Schema version
2023v6.0
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)
Return2025-01-24T12:19:37-07:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt
Return Type990ReturnTypeCd
Tax Period Begin2023-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN751751385EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1POINT OF VIEW MINISTRIES INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlPOINBusinessNameControlTxt
Phone9726921300PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line19330 Lyndon B Johnson Fwy Ste 1050AddressLine1Txt
CityDallasCityNm
State AbbreviationTXStateAbbreviationCd
ZIP75243ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKerby AndersonPersonNm
Person TitleCEOPersonTitleTxt
Phone9726921300PhoneNum
Signature2025-01-23SignatureDt
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerKerby AndersonPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line19330 Lyndon B Johnson Fwy Ste 1050AddressLine1Txt
CityDallasCityNm
State AbbreviationTXStateAbbreviationCd
ZIP75243ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,237,550GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresspointofview.netWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1974FormationYr
Legal Domicile StateTXLegalDomicileStateCd
Activity Or Mission501(c)3 Religious Organization. As a media ministry, we use the powerful tool of live, daily, national talk radio and the latest digital technology to provide biblical clarity, truth, and content to restore a Christian biblical worldview to the culture.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee13TotalEmployeeCnt
Total Volunteers5TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,428,869PYContributionsGrantsAmt
CY Contributions Grants$1,215,016CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$11,127PYInvestmentIncomeAmt
CY Investment Income$9,453CYInvestmentIncomeAmt
PY Other Revenue$1,316PYOtherRevenueAmt
CY Other Revenue$13,081CYOtherRevenueAmt
PY Total Revenue$1,441,312PYTotalRevenueAmt
CY Total Revenue$1,237,550CYTotalRevenueAmt
PY Grants And Similar Paid$4,200PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$1,575CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$816,535PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$757,957CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$11,743PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$12,491CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$269,049CYTotalFundraisingExpenseAmt
PY Other Expenses$769,897PYOtherExpensesAmt
CY Other Expenses$552,280CYOtherExpensesAmt
PY Total Expenses$1,602,375PYTotalExpensesAmt
CY Total Expenses$1,324,303CYTotalExpensesAmt
PY Revenues Less Expenses-$161,063PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$86,753CYRevenuesLessExpensesAmt
Total Assets BOY$250,036TotalAssetsBOYAmt
Total Assets EOY$178,121TotalAssetsEOYAmt
Total Liabilities BOY$210,624TotalLiabilitiesBOYAmt
Total Liabilities EOY$225,462TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$39,412NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$47,341NetAssetsOrFundBalancesEOYAmt
Mission501(c)3 Religious Organization. As a media ministry, we use the powerful tool of live, daily, national talk radio and the latest digital technology to provide biblical clarity, truth, and content to restore a Christian biblical worldview to the culture.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$899,811ExpenseAmt
Grant$1,575GrantAmt
Revenue$1,237,551RevenueAmt
DescAs a media ministry, we use the powerful tool of live, daily, national talk radio and the latest digital technology to provide biblical clarity, truth, and content to restore a Christian biblical worldview to the culture.Desc
Total Other Prog Srvc Expense$0TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Grant$0TotalOtherProgSrvcGrantAmt
Total Other Prog Srvc Revenue$0TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses$899,811TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee13EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo ContributionsYes (1)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (1)QuidProQuoContriDisclInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Own WebsiteYes (X)OwnWebsiteInd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd
OtherYes (X)OtherInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonRob Manley - Director of FinancePersonNm
Phone9726921329PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line19330 Lyndon B Johnson Fwy Ste 1050AddressLine1Txt
CityDallasCityNm
State AbbreviationTXStateAbbreviationCd
ZIP75243ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
Warren Kelley
COO40Yes (X)Yes (X)$38,145$0$91,700
Kerby Anderson
CEO40Yes (X)Yes (X)$79,752$0$19,823
Chad Hufford
Trustee0Yes (X)$0$0$0
Rev Kermit Bridges
Secretary0Yes (X)Yes (X)$0$0$0
David Carruth
Vice President0Yes (X)Yes (X)$0$0$0
Jennie Malouf Gilchrist
Trustee0Yes (X)$0$0$0
Kelly Shackelford
Trustee0Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$117,897TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$111,523TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Federated Campaigns$0FederatedCampaignsAmt
Membership Dues$0MembershipDuesAmt
Fundraising$0FundraisingAmt
Related Organizations$0RelatedOrganizationsAmt
Government Grants$0GovernmentGrantsAmt
All Other Contributions$1,215,016AllOtherContributionsAmt
Noncash Contributions$17,001NoncashContributionsAmt
Total Contributions$1,215,016TotalContributionsAmt
Total Program Service Revenue$0TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$7,038TotalRevenueColumnAmt
Related Or Exempt Func Income$7,038RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$0RealAmt
Personal$0PersonalAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$0SecuritiesAmt
Other$2,415OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$0SecuritiesAmt
Other$0OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$0SecuritiesAmt
Other$2,415OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,415TotalRevenueColumnAmt
Related Or Exempt Func Income$2,415RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Contri Rpt Fundraising Event$0ContriRptFundraisingEventAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmtExclusionExclusionAmt
Accounts Payable Write-offs813110$12,749$12,749$0$0
Commissions813110$275$275$0$0

Miscellaneous Revenue MiscellaneousRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$57TotalRevenueColumnAmt
Related Or Exempt Func Income$57RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$13,081OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,237,550TotalRevenueColumnAmt
Related Or Exempt Func Income$22,534RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$1,575TotalAmt
Program Services$1,575ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
Program Services$0ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
Program Services$0ProgramServicesAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
Program Services$0ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$197,095TotalAmt
Program Services$151,707ProgramServicesAmt
Management And General$33,398ManagementAndGeneralAmt
Fundraising$11,990FundraisingAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$451,940TotalAmt
Program Services$277,106ProgramServicesAmt
Management And General$66,322ManagementAndGeneralAmt
Fundraising$108,512FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$74,717TotalAmt
Program Services$49,365ProgramServicesAmt
Management And General$11,480ManagementAndGeneralAmt
Fundraising$13,872FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$34,205TotalAmt
Program Services$22,599ProgramServicesAmt
Management And General$5,255ManagementAndGeneralAmt
Fundraising$6,351FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$450TotalAmt
Program Services$0ProgramServicesAmt
Management And General$450ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$12,491TotalAmt
Fundraising$12,491FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$9,135TotalAmt
Program Services$9,135ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$80TotalAmt
Program Services$80ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$15,791TotalAmt
Program Services$9,381ProgramServicesAmt
Management And General$5,164ManagementAndGeneralAmt
Fundraising$1,246FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$12,888TotalAmt
Program Services$6,444ProgramServicesAmt
Management And General$6,444ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$103,551TotalAmt
Program Services$72,331ProgramServicesAmt
Management And General$20,887ManagementAndGeneralAmt
Fundraising$10,333FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$5,374TotalAmt
Program Services$1,075ProgramServicesAmt
Management And General$1,612ManagementAndGeneralAmt
Fundraising$2,687FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$90,808TotalAmt
Program Services$35,751ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$55,057FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$9,525TotalAmt
Program Services$7,620ProgramServicesAmt
Management And General$1,905ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$7,544TotalAmt
Program Services$6,935ProgramServicesAmt
Management And General$406ManagementAndGeneralAmt
Fundraising$203FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
Cost of Mailings$69,960$55,968$0$13,992
Cost of Premiums$63,495$61,111$0$2,384
Program and Content Distribution$127,778$127,778$0$0
Equipment-Maintenance-Supplies$1,590$1,113$318$159

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$34,311TotalAmt
Program Services$2,737ProgramServicesAmt
Management And General$1,802ManagementAndGeneralAmt
Fundraising$29,772FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,324,303TotalAmt
Program Services$899,811ProgramServicesAmt
Management And General$155,443ManagementAndGeneralAmt
Fundraising$269,049FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$82,529BOYAmt
EOY$62,986EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$118BOYAmt
EOY$108EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$84,103BOYAmt
EOY$68,045EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$423,995LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$403,249LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$31,071BOYAmt
EOY$20,746EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$44,342BOYAmt
EOY$18,363EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$7,873BOYAmt
EOY$7,873EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$250,036BOYAmt
EOY$178,121EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$210,624BOYAmt
EOY$225,462EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$210,624BOYAmt
EOY$225,462EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$39,412BOYAmt
EOY-$47,341EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$39,412BOYAmt
EOY-$47,341EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$250,036BOYAmt
EOY$178,121EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$86,753ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$0NetUnrlzdGainsLossesInvstAmt
Donated Services And Use Fclts$0DonatedServicesAndUseFcltsAmt
Investment Expense$0InvestmentExpenseAmt
Prior Period Adjustments$0PriorPeriodAdjustmentsAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (1)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS Audited0FSAuditedInd
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,131,791CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,371,494CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,434,228CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,428,869CurrentTaxYearMinus1YearAmt
Current Tax Year$1,215,016CurrentTaxYearAmt
Total$6,581,398TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,131,791CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,371,494CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,434,228CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,428,869CurrentTaxYearMinus1YearAmt
Current Tax Year$1,215,016CurrentTaxYearAmt
Total$6,581,398TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$6,581,398PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years-$90CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$7,456CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years-$6,062CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$11,127CurrentTaxYearMinus1YearAmt
Current Tax Year$7,038CurrentTaxYearAmt
Total$19,469TotalAmt

Post1975 UBTI Post1975UBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$20,822CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$5,171CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,137CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,316CurrentTaxYearMinus1YearAmt
Current Tax Year$275CurrentTaxYearAmt
Total$28,721TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$20,732CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$12,627CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years-$4,925CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$12,443CurrentTaxYearMinus1YearAmt
Current Tax Year$7,313CurrentTaxYearAmt
Total$48,190TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,776CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$202,070CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$11,547CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$15,222CurrentTaxYearAmt
Total$230,615TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,154,299CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,586,191CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,440,850CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,441,312CurrentTaxYearMinus1YearAmt
Current Tax Year$1,237,551CurrentTaxYearAmt
Total$6,860,203TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.95936PublicSupportCY509Pct
Public Support PY5090.95736PublicSupportPY509Pct
Investment Income CY0.00702InvestmentIncomeCYPct
Investment Income PY0.01033InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferenceSchedule A, Part III, Line 12FormAndLineReferenceDesc
ExplanationThe amount shown includes a gain from the disposition of assets and write-offs of accounts payable.ExplanationTxt

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

Land LandGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$0InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis$0OtherCostOrOtherBasisAmt
Book Value$0BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$0InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis$0OtherCostOrOtherBasisAmt
Depreciation$0DepreciationAmt
Book Value$0BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$0InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis$6,238OtherCostOrOtherBasisAmt
Depreciation$4,409DepreciationAmt
Book Value$1,829BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$0InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis$409,757OtherCostOrOtherBasisAmt
Depreciation$397,461DepreciationAmt
Book Value$12,296BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$0InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis$8,000OtherCostOrOtherBasisAmt
Depreciation$1,379DepreciationAmt
Book Value$6,621BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$20,746TotalBookValueLandBuildingsAmt

Financial Derivatives FinancialDerivativesGrp

FieldValueIRS element (for citing)
Book Value$18,363BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$18,363TotalBookValueSecuritiesAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section B, Line 11bA PDF copy of Form 990 is provided to trustees prior to filing along with a request for review and comment.
Form 990, Part VI, Section B, Line 12cAll officers and trustees are required to review any conflicts that are reported. Any conflicts of interest are resolved by the board.
Form 990, Part VI, Section B, Line 15Compensation for Kerby Anderson, CEO; Warren Kelley, COO; and Rob Manley, Director of Finance is reviewed and approved by a compensation committee that is appointed by the board. The reviews and approvals are performed annually for each calendar year. It was completed in 2023 in advance of the 2024 calendar year.
Form 990, Part VI, Section C, Line 18Point of View is exempt from the requirement of making a copy of the Form 1023 Exemption Application available. Point of View is an organization whose exemption application was filed before July 15, 1987. According to the IRS, "An organization whose exemption application was filed before July 15, 1987, and which lacked the exemption application on July 15, 1987, need not make a copy of the exemption application available."
Form 990, Part VI, Section C, Line 19Point of View's governing documents, conflict of interest policy, and financial statements are available to the public by request.

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