POINT OF VIEW MINISTRIES INC: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
POINT OF VIEW MINISTRIES INC (EIN 75-1751385)
Tax period
2020-07-01 to 2021-06-30
Filed
2022-01-14
IRS object ID
202230149349300948
Schema version
2020v4.0
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)
Return2022-01-14T12:06:21-07:00ReturnTs
Tax Period End2021-06-30TaxPeriodEndDt
Return Type990ReturnTypeCd
Tax Period Begin2020-07-01TaxPeriodBeginDt

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
Signature2022-01-14SignatureDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer1TrustedCustomerCd
OOB Security Verification11OOBSecurityVerificationCd
Last Submission Rqr OOB1LastSubmissionRqrOOBCd
Authentication Assurance LevelAAL2AuthenticationAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

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$1,586,191GrossReceiptsAmt
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 Body8VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee11TotalEmployeeCnt
Total Volunteers6TotalVolunteersCnt
Total Gross UBI$5,171TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,131,791PYContributionsGrantsAmt
CY Contributions Grants$1,371,494CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income-$90PYInvestmentIncomeAmt
CY Investment Income$7,456CYInvestmentIncomeAmt
PY Other Revenue$22,598PYOtherRevenueAmt
CY Other Revenue$207,241CYOtherRevenueAmt
PY Total Revenue$1,154,299PYTotalRevenueAmt
CY Total Revenue$1,586,191CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$525CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$665,354PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$713,017CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$13,885PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$14,884CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$210,676CYTotalFundraisingExpenseAmt
PY Other Expenses$396,189PYOtherExpensesAmt
CY Other Expenses$551,688CYOtherExpensesAmt
PY Total Expenses$1,075,428PYTotalExpensesAmt
CY Total Expenses$1,280,114CYTotalExpensesAmt
PY Revenues Less Expenses$78,871PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$306,077CYRevenuesLessExpensesAmt
Total Assets BOY$275,710TotalAssetsBOYAmt
Total Assets EOY$311,016TotalAssetsEOYAmt
Total Liabilities BOY$339,429TotalLiabilitiesBOYAmt
Total Liabilities EOY$68,658TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$63,719NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$242,358NetAssetsOrFundBalancesEOYAmt
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$891,680ExpenseAmt
Grant$0GrantAmt
Revenue$1,586,191RevenueAmt
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$891,680TotalProgramServiceExpensesAmt
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 EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
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 ContriYes (1)DeductibleNonCashContriInd
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
Employee11EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
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 Members8GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
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 (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
Warren Kelley
COO40Yes (X)Yes (X)$81,777$0$64,970
Kerby Anderson
CEO40Yes (X)Yes (X)$95,142$0$0
David Carruth
Vice President0Yes (X)$0$0$0
Jennie Malouf Gilchrist
Trustee0Yes (X)$0$0$0
Thomas Leppert
Trustee0Yes (X)$0$0$0
Mary Maddoux
Trustee0Yes (X)$0$0$0
Kelly Shackelford
Trustee0Yes (X)$0$0$0
Rev Kermit Bridges
Secretary0Yes (X)Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$176,919TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$64,970TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
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$1,371,494AllOtherContributionsAmt
Noncash Contributions$27,987NoncashContributionsAmt
Total Contributions$1,371,494TotalContributionsAmt
Total Program Service Revenue$0TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$7,456TotalRevenueColumnAmt
Related Or Exempt Func Income$7,456RelatedOrExemptFuncIncomeAmt
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

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$0SecuritiesAmt
Other$0OtherAmt
FieldValueIRS element (for citing)
Contri Rpt Fundraising Event$0ContriRptFundraisingEventAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmtExclusionExclusionAmt
Spots and Commissions515100$5,171$0$5,171$0
Paycheck Protection Program Loan Forgiveness900099$123,470$123,470$0$0
Accounts Payable Write-off813110$78,600$78,600$0$0

Miscellaneous Revenue MiscellaneousRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$207,241OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,586,191TotalRevenueColumnAmt
Related Or Exempt Func Income$209,526RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$5,171UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$525TotalAmt
Program Services$525ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$201,410TotalAmt
Program Services$152,567ProgramServicesAmt
Management And General$36,022ManagementAndGeneralAmt
Fundraising$12,821FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$406,793TotalAmt
Program Services$253,674ProgramServicesAmt
Management And General$68,494ManagementAndGeneralAmt
Fundraising$84,625FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$74,259TotalAmt
Program Services$49,600ProgramServicesAmt
Management And General$12,761ManagementAndGeneralAmt
Fundraising$11,898FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$30,555TotalAmt
Program Services$20,409ProgramServicesAmt
Management And General$5,251ManagementAndGeneralAmt
Fundraising$4,895FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$700TotalAmt
Program Services$0ProgramServicesAmt
Management And General$700ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$14,884TotalAmt
Fundraising$14,884FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$12,269TotalAmt
Program Services$12,269ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$730TotalAmt
Program Services$730ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$12,243TotalAmt
Program Services$8,336ProgramServicesAmt
Management And General$2,848ManagementAndGeneralAmt
Fundraising$1,059FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$20,855TotalAmt
Program Services$10,427ProgramServicesAmt
Management And General$10,428ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$102,685TotalAmt
Program Services$71,470ProgramServicesAmt
Management And General$21,005ManagementAndGeneralAmt
Fundraising$10,210FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$14,356TotalAmt
Program Services$2,871ProgramServicesAmt
Management And General$4,307ManagementAndGeneralAmt
Fundraising$7,178FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$71,246TotalAmt
Program Services$26,567ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$44,679FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$12,036TotalAmt
Program Services$9,629ProgramServicesAmt
Management And General$2,407ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$9,597TotalAmt
Program Services$7,760ProgramServicesAmt
Management And General$1,225ManagementAndGeneralAmt
Fundraising$612FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
Program and Content Distribution$145,050$145,050$0$0
Cost of Premiums$51,651$51,651$0$0
Cost of Mailings$56,576$45,261$0$11,315
Equipment, Maintenance and Supplies$8,864$6,205$1,773$886

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$32,830TotalAmt
Program Services$16,679ProgramServicesAmt
Management And General$10,537ManagementAndGeneralAmt
Fundraising$5,614FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,280,114TotalAmt
Program Services$891,680ProgramServicesAmt
Management And General$177,758ManagementAndGeneralAmt
Fundraising$210,676FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$197,208BOYAmt
EOY$109,493EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$25,399BOYAmt
EOY$100,413EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$404,129LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$365,540LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$26,011BOYAmt
EOY$38,589EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$19,219BOYAmt
EOY$54,648EOYAmt

Other Assets Total OtherAssetsTotalGrp

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

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$275,710BOYAmt
EOY$311,016EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$211,775BOYAmt
EOY$55,732EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$123,470BOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$4,184BOYAmt
EOY$12,926EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$339,429BOYAmt
EOY$68,658EOYAmt
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-$63,719BOYAmt
EOY$242,358EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$63,719BOYAmt
EOY$242,358EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$275,710BOYAmt
EOY$311,016EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$306,077ReconcilationRevenueExpnssAmt
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$1,145,980CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$951,756CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,016,984CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,131,791CurrentTaxYearMinus1YearAmt
Current Tax Year$1,371,494CurrentTaxYearAmt
Total$5,618,005TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,145,980CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$951,756CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,016,984CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,131,791CurrentTaxYearMinus1YearAmt
Current Tax Year$1,371,494CurrentTaxYearAmt
Total$5,618,005TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$5,618,005PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$833CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$692CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$798CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year-$90CurrentTaxYearMinus1YearAmt
Current Tax Year$7,456CurrentTaxYearAmt
Total$9,689TotalAmt

Post1975 UBTI Post1975UBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$20,497CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$23,001CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$27,230CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$20,822CurrentTaxYearMinus1YearAmt
Current Tax Year$5,171CurrentTaxYearAmt
Total$96,721TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$21,330CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$23,693CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$28,028CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$20,732CurrentTaxYearMinus1YearAmt
Current Tax Year$12,627CurrentTaxYearAmt
Total$106,410TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,168CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$67,628CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$30CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,776CurrentTaxYearMinus1YearAmt
Current Tax Year$202,070CurrentTaxYearAmt
Total$273,672TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,169,478CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,043,077CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,045,042CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,154,299CurrentTaxYearMinus1YearAmt
Current Tax Year$1,586,191CurrentTaxYearAmt
Total$5,998,087TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.93663PublicSupportCY509Pct
Public Support PY5090.94769PublicSupportPY509Pct
Investment Income CY0.01774InvestmentIncomeCYPct
Investment Income PY0.02089InvestmentIncomePYPct
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
ExplanationOther income is Paycheck Protection Plan Loan Forgiveness for $123,470 and Accounts Payable Write-off for $78,600.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

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$5,000BeginningYearBalanceAmt
Contributions$0ContributionsAmt
Investment Earnings Or Losses$0InvestmentEarningsOrLossesAmt
Grants Or Scholarships$0GrantsOrScholarshipsAmt
Other Expenditures$0OtherExpendituresAmt
Administrative Expenses$0AdministrativeExpensesAmt
End Year Balance$5,000EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$5,000BeginningYearBalanceAmt
Contributions$0ContributionsAmt
Investment Earnings Or Losses$0InvestmentEarningsOrLossesAmt
Grants Or Scholarships$0GrantsOrScholarshipsAmt
Other Expenditures$0OtherExpendituresAmt
Administrative Expenses$0AdministrativeExpensesAmt
End Year Balance$5,000EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$5,000BeginningYearBalanceAmt
Contributions$0ContributionsAmt
Investment Earnings Or Losses$0InvestmentEarningsOrLossesAmt
Grants Or Scholarships$0GrantsOrScholarshipsAmt
Other Expenditures$0OtherExpendituresAmt
Administrative Expenses$0AdministrativeExpensesAmt
End Year Balance$5,000EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$5,000BeginningYearBalanceAmt
Contributions$0ContributionsAmt
Investment Earnings Or Losses$0InvestmentEarningsOrLossesAmt
Grants Or Scholarships$0GrantsOrScholarshipsAmt
Other Expenditures$0OtherExpendituresAmt
Administrative Expenses$0AdministrativeExpensesAmt
End Year Balance$5,000EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$5,000BeginningYearBalanceAmt
Contributions$0ContributionsAmt
Investment Earnings Or Losses$0InvestmentEarningsOrLossesAmt
Grants Or Scholarships$0GrantsOrScholarshipsAmt
Other Expenditures$0OtherExpendituresAmt
Administrative Expenses$0AdministrativeExpensesAmt
End Year Balance$5,000EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY1PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

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$6,238InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis$0OtherCostOrOtherBasisAmt
Depreciation$2,537DepreciationAmt
Book Value$3,701BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$397,891InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis$0OtherCostOrOtherBasisAmt
Depreciation$363,003DepreciationAmt
Book Value$34,888BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$0InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis$0OtherCostOrOtherBasisAmt
Depreciation$0DepreciationAmt
Book Value$0BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$38,589TotalBookValueLandBuildingsAmt

Financial Derivatives FinancialDerivativesGrp

FieldValueIRS element (for citing)
Book Value$54,648BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$54,648TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescCARES Act Deferred Payroll TaxesDesc
Amt$12,926Amt
FieldValueIRS element (for citing)
Total Liability$12,926TotalLiabilityAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSchedule D, Part V, Line 4FormAndLineReferenceDesc
ExplanationIncome from the Endowment is available for Ministry operating expenses.ExplanationTxt

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution4ContributionCnt
Noncash Contributions Rpt F990$27,987NoncashContributionsRptF990Amt
Method Of Determining RevenuesBroker StatementMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Any Property That Must Be Held0AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts0ReviewProcessUnusualNCGiftsInd
Third Parties UsedYes (1)ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSchedule M, Part I, Line 32bFormAndLineReferenceDesc
ExplanationTD Ameritrade Institutional provides brokerage services for Point of View Ministries IncExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section A, Line 2Warren Kelley (COO) is the son-in-law of Mary Maddoux (Trustee).
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 2020 in advance of the 2021 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 available to the public by request.

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