CHRISTIAN SERVICE BRIGADE: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- CHRISTIAN SERVICE BRIGADE (EIN 36-2472249)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2025-11-06
- IRS object ID
- 202513109349303381
- Schema version
- 2024v5.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-11-06T14:31:50-07:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 362472249 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHRISTIAN SERVICE BRIGADE INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CHRI | BusinessNameControlTxt |
| Phone | 7165260026 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1010 | AddressLine1Txt |
| City | HAMBURG | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 14075 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KIMBERLY FERRI | PersonNm |
| Person Title | DIRECTOR OF OPERATIONS | PersonTitleTxt |
| Phone | 7165260026 | PhoneNum |
| Signature | 2025-09-25 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | KIMBERLY FERRI | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1010 | AddressLine1Txt |
| City | HAMBURG | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 14075 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $827,225 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.CSBMINISTRIES.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1962 | FormationYr |
| Legal Domicile State | IL | LegalDomicileStateCd |
| Activity Or Mission | TRAINING MEN TO DISCIPLE BOYS FOR CHRIST. | ActivityOrMissionDesc |
| Voting Members Governing Body | 11 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 11 | VotingMembersIndependentCnt |
| Total Employee | 13 | TotalEmployeeCnt |
| Total Volunteers | 1500 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $619,417 | PYContributionsGrantsAmt |
| CY Contributions Grants | $622,576 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $24,108 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $21,865 | CYProgramServiceRevenueAmt |
| PY Investment Income | $15,417 | PYInvestmentIncomeAmt |
| CY Investment Income | $5,479 | CYInvestmentIncomeAmt |
| PY Other Revenue | $30,532 | PYOtherRevenueAmt |
| CY Other Revenue | $31,119 | CYOtherRevenueAmt |
| PY Total Revenue | $689,474 | PYTotalRevenueAmt |
| CY Total Revenue | $681,039 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $635,088 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $606,554 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $6,875 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $90,571 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $105,711 | PYOtherExpensesAmt |
| CY Other Expenses | $148,087 | CYOtherExpensesAmt |
| PY Total Expenses | $740,799 | PYTotalExpensesAmt |
| CY Total Expenses | $761,516 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$51,325 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$80,477 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $297,681 | TotalAssetsBOYAmt |
| Total Assets EOY | $212,012 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $71,840 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $67,932 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $225,841 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $144,080 | NetAssetsOrFundBalancesEOYAmt |
| Mission | DEDICATED TO ENGAGING, ENCOURAGING AND EQUIPPING GODLY MEN TO RAISE UP GODLY YOUNG MEN TO LEAD AND SERVE IN FAMILY, CHURCH AND COMMUNITY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $546,292 | ExpenseAmt |
| Grant | $124,653 | GrantAmt |
| Revenue | $90,570 | RevenueAmt |
| Desc | ASSISTING LOCAL CHURCHES IN A MINISTRY TO ADULTS AND CHILDREN BY PROVIDING TRAINING, LITERATURE, SUPPLIES AND OFFICE/FIELD ASSISTANCE, INSTRUCTION, AND COUNSEL. | Desc |
| Total Other Prog Srvc Expense | $0 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $0 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $0 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $546,292 | 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 | 0 | 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 | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | 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 | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | 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 | 0 | 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 | 7 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 13 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | 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 |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| 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 | 11 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 11 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | 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 | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KIMBERLY FERRI | PersonNm |
| Phone | 7165260026 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1010 | AddressLine1Txt |
| City | HAMBURG | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 14075 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Key EmployeeKeyEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| DAVID MILLER | ||||||||
| INTERIM PRESIDENT, BOARD TREASURER | 10 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| MARK SHOGER | ||||||||
| BOARD CHAIRMAN | 0.5 | Yes (X) | Yes (X) | $0 | $0 | $0 | 0 | |
| WAYNE KEYSER | ||||||||
| BOARD VICE CHAIRMAN | 0.5 | Yes (X) | Yes (X) | $0 | $0 | $0 | 0 | |
| JULES PAOLI | ||||||||
| BOARD SECRETARY | 0.5 | Yes (X) | Yes (X) | $0 | $0 | $0 | 0 | |
| HEATHER MATTIUZO | ||||||||
| BOARD DIRECTOR | 0.5 | Yes (X) | $0 | $0 | $0 | 0 | ||
| WAYNE KING | ||||||||
| BOARD DIRECTOR | 0.5 | Yes (X) | $0 | $0 | $0 | 0 | ||
| SEAN BIGGS | ||||||||
| BOARD DIRECTOR | 0.5 | Yes (X) | $0 | $0 | $0 | 0 | ||
| DAVID DROPPA | ||||||||
| BOARD DIRECTOR | 0.5 | Yes (X) | $0 | $0 | $0 | 0 | ||
| ALEXANDER SMITH | ||||||||
| BOARD DIRECTOR | 0.5 | Yes (X) | $0 | $0 | $0 | 0 | ||
| JAE LEE | ||||||||
| BOARD DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | 0 | ||
| TIMOTHY WELLS | ||||||||
| BOARD DIRECTOR | 0.5 | Yes (X) | $0 | $0 | $0 | 0 | ||
| MICHAEL O'HARA | ||||||||
| PRESIDENT | 40 | Yes (X) | $0 | $0 | $0 | 0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Federated Campaigns | $0 | FederatedCampaignsAmt |
| Membership Dues | $0 | MembershipDuesAmt |
| Fundraising | $0 | FundraisingAmt |
| Related Organizations | $0 | RelatedOrganizationsAmt |
| Government Grants | $0 | GovernmentGrantsAmt |
| All Other Contributions | $622,576 | AllOtherContributionsAmt |
| Noncash Contributions | $0 | NoncashContributionsAmt |
| Total Contributions | $622,576 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PROGRAM FEES | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $21,865 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $21,865 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $21,865 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,405 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $5,405 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $100,080 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $100,006 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $74 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $74 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $74 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rpt Fundraising Event | $0 | ContriRptFundraisingEventAmt |
| Gross Sales Of Inventory | $77,299 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $46,180 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $31,119 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $31,119 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $681,039 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $53,058 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $5,405 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $554,870 | TotalAmt |
| Program Services | $402,986 | ProgramServicesAmt |
| Management And General | $98,039 | ManagementAndGeneralAmt |
| Fundraising | $53,845 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,967 | TotalAmt |
| Program Services | $2,881 | ProgramServicesAmt |
| Management And General | $701 | ManagementAndGeneralAmt |
| Fundraising | $385 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,467 | TotalAmt |
| Program Services | $10,507 | ProgramServicesAmt |
| Management And General | $2,556 | ManagementAndGeneralAmt |
| Fundraising | $1,404 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,250 | TotalAmt |
| Program Services | $24,148 | ProgramServicesAmt |
| Management And General | $5,875 | ManagementAndGeneralAmt |
| Fundraising | $3,227 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,001 | TotalAmt |
| Program Services | $3,246 | ProgramServicesAmt |
| Management And General | $997 | ManagementAndGeneralAmt |
| Fundraising | $758 | FundraisingAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,875 | TotalAmt |
| Fundraising | $6,875 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,337 | TotalAmt |
| Program Services | $4,114 | ProgramServicesAmt |
| Management And General | $1,263 | ManagementAndGeneralAmt |
| Fundraising | $960 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,810 | TotalAmt |
| Program Services | $4,946 | ProgramServicesAmt |
| Management And General | $1,203 | ManagementAndGeneralAmt |
| Fundraising | $661 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,795 | TotalAmt |
| Program Services | $2,030 | ProgramServicesAmt |
| Management And General | $494 | ManagementAndGeneralAmt |
| Fundraising | $271 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,651 | TotalAmt |
| Program Services | $16,002 | ProgramServicesAmt |
| Management And General | $4,914 | ManagementAndGeneralAmt |
| Fundraising | $3,735 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,311 | TotalAmt |
| Program Services | $9,633 | ProgramServicesAmt |
| Management And General | $1,036 | ManagementAndGeneralAmt |
| Fundraising | $642 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,720 | TotalAmt |
| Program Services | $7,236 | ProgramServicesAmt |
| Management And General | $617 | ManagementAndGeneralAmt |
| Fundraising | $867 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $371 | TotalAmt |
| Program Services | $131 | ProgramServicesAmt |
| Management And General | $198 | ManagementAndGeneralAmt |
| Fundraising | $42 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,347 | TotalAmt |
| Program Services | $3,669 | ProgramServicesAmt |
| Management And General | $497 | ManagementAndGeneralAmt |
| Fundraising | $1,181 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| BANK FEES | $8,778 | $6,880 | $562 | $1,336 |
| FUNDRAISING EXPENSE | $9,885 | $0 | $0 | $9,885 |
| TELEPHONE+POSTAGE | $12,012 | $8,383 | $1,969 | $1,660 |
| Inventory impairment loss | $27,347 | $27,347 | $0 | $0 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,722 | TotalAmt |
| Program Services | $12,153 | ProgramServicesAmt |
| Management And General | $3,732 | ManagementAndGeneralAmt |
| Fundraising | $2,837 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $761,516 | TotalAmt |
| Program Services | $546,292 | ProgramServicesAmt |
| Management And General | $124,653 | ManagementAndGeneralAmt |
| Fundraising | $90,571 | FundraisingAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part X | Yes (X) | InfoInScheduleOPartXInd |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $54,466 | BOYAmt |
| EOY | $64,715 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $69,050 | BOYAmt |
| EOY | $3,916 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $332 | BOYAmt |
| EOY | $0 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $72,486 | BOYAmt |
| EOY | $38,618 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $54 | BOYAmt |
| EOY | $64 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $32,567 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $32,567 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $372 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $96,689 | BOYAmt |
| EOY | $101,643 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,232 | BOYAmt |
| EOY | $3,056 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $297,681 | BOYAmt |
| EOY | $212,012 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $43,045 | BOYAmt |
| EOY | $41,065 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $3,056 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,795 | BOYAmt |
| EOY | $23,811 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $71,840 | BOYAmt |
| EOY | $67,932 | 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 | $221,609 | BOYAmt |
| EOY | $141,024 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,232 | BOYAmt |
| EOY | $3,056 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $225,841 | BOYAmt |
| EOY | $144,080 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $297,681 | BOYAmt |
| EOY | $212,012 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$80,477 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$2,991 | NetUnrlzdGainsLossesInvstAmt |
| Donated Services And Use Fclts | $0 | DonatedServicesAndUseFcltsAmt |
| Investment Expense | $0 | InvestmentExpenseAmt |
| Prior Period Adjustments | $0 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $1,707 | 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) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $669,828 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $609,810 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $724,549 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $619,417 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $622,576 | CurrentTaxYearAmt |
| Total | $3,246,180 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $669,828 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $609,810 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $724,549 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $619,417 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $622,576 | CurrentTaxYearAmt |
| Total | $3,246,180 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $11,265 | SubstantialContributorsTotAmt |
| Public Support Total170 | $3,234,915 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $583 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $842 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,037 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,749 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,405 | CurrentTaxYearAmt |
| Total | $16,616 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $3,262,796 | TotalSupportAmt |
| Public Support CY170 | 0.99145 | PublicSupportCY170Pct |
| Public Support PY170 | 0.9925 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
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
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $0 | OtherCostOrOtherBasisAmt |
| Book Value | $0 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $0 | OtherCostOrOtherBasisAmt |
| Depreciation | $0 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $0 | OtherCostOrOtherBasisAmt |
| Depreciation | $0 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $32,567 | OtherCostOrOtherBasisAmt |
| Depreciation | $32,567 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $0 | OtherCostOrOtherBasisAmt |
| Depreciation | $0 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ANNUITIES PAYABLE | Desc |
| Amt | $23,811 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $23,811 | TotalLiabilityAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, Line 2 | ONE BOARD MEMBER IS THE PARENT OF ANOTHER BOARD MEMBER |
| Form 990, Part VI, Section B, Line 11b | THE TREASURER REVIEWS THE 990 AND IS THE INDIVIDUAL CHARGED WITH GOVERNANCE ON BEHALF OF THE BOARD. ANY CONCERNS OR SUBJECTIVE JUDGEMENTS ARE BROUGHT TO THE ATTENTION OF THE BOARD. ALL BOARD MEMBERS RECEIVED A COPY OF THE FORM 990 PRIOR TO FILING. |
| Form 990, Part VI, Section B, Line 12c | THE ORGANIZATION HAS ITS BOARD MEMBERS ANNUALLY SIGN CONFLICT OF INTEREST ATTESTATIONS PROVIDING SUFFICENT INFORMATION ABOUT HIS OR HER PERSONAL INTERESTS/RELATIONSHIPS SO THE ORGANIZATION CAN 1) DETERMINE IF ANY POTENTIAL OR ACTUAL CONFLICTS EXIST AND 2) MONITOR ASSIGNMENTS TO AVOID PLACING THE BOARD MEMBER IN A POSITION WHERE THERE IS ANY APPEARENCE POTENTIAL OR ACTUAL, OF A CONFLICT OF INTEREST OR OBJECTIVITY. THE COMPLETED STATEMENTS ARE REVIEWED AT THE ORGANIZATION'S ANNUAL MEETING AND MAINTAINED IN THE ORGANIZATION'S RECORDS. |
| Form 990, Part VI, Section B, Line 15 | FORM 990, PART VI, SECTION B, LINE 15A: ON AN ANNUAL BASIS, THE EXECUTIVE COMMITTEE OF THE CSB BOARD OF DIRECTORS PERFORMS A REVIEW OF THE COMPENSATION OF THE ORGANIZATIONS PRESIDENT. THE ORGANIZATION CONSULTS WITH THE EVANGELICAL COUNCIL ON FINANCIAL ACCOUNTABILITY (ECFA), WHICH COMPILES RELEVANT COMPARABLE COMPENSATION DATA ON BEHALF OF MEMBER ORGANIZATIONS. |
| Form 990, Part VI, Section C, Line 19 | COPIES OF THE ORGANIZATIONAL DOCUMENTS ARE MAILED PROMPTLY UPON REQUEST. IN ADDITION, THESE DOCUMENTS ARE AVAILABLE ON THE WEBSITE. |
| Form 990, Part VII, Section A, Line 1a | DURING THE TAX YEAR THE ORGANIZATION HAD AN INTERIM PRESIDENT, DAVID MILLER, WHO WAS NOT COMPENSATED. BEGINNING WITH THE NEXT FISCAL YEAR THE ORGANIZATION HIRED A PRESIDENT, MICHAEL O'HARA, WHO IS BEING COMPENSATED, BUT NOT DURING THE FILING PERIOD. THE HIRE DATE OF THE NEW PRESIDENT WAS JULY 1, 2025. |
| Form 990, Part IX, Line 5 | DURING THE TAX YEAR THE ORGANIZATION HAD AN INTERIM PRESIDENT, DAVID MILLER, WHO WAS NOT COMPENSATED. BEGINNING WITH THE NEXT FISCAL YEAR THE ORGANIZATION HIRED A PRESIDENT, MICHAEL O'HARA, WHO IS BEING COMPENSATED, BUT NOT DURING THE FILING PERIOD. THE HIRE DATE OF THE NEW PRESEIDENT WAS JULY 1, 2025. |
| Form 990, Part IX, Line 11g | The organization purchased religious education resources during the year. These materials, valued at $5,000, were distributed at no charge to local church units of Christian Service (CSB) in direct furtherance of the organization's exempt religious and educational purposes. The cost of these resources is reported as program service expenses. No revenue was generated from the distribution. |
| Form 990, Part IX, Line 24a - 24d | During the tax year, the organization recognized an impairment loss of $27,347 related to inventory carried in QuickBooks Desktop. The impairment reflects a write-down of religious education materials to their net realizable value in accordance with generally accepted accounting principles (GAAP). The QuickBooks Desktop perpetual inventory system was used to track and value inventory, and the adjustment was required to align book values with actual market conditions and usability of the items. This loss is reported as a program service expense in Part IX and reduces the inventory balance in Part X. No revenue was generated from the impaired inventory, and the adjustment ensures that the organization's financial statements present a fair and accurate value of assets. |
| Form 990, Part X, Line 8 | During the tax year, the organization recognized an impairment loss of $27,347 related to inventory carried in QuickBooks Desktop. The impairment reflects a write-down of religious education materials to their net realizable value in accordance with generally accepted accounting principles (GAAP). The QuickBooks Desktop perpetual inventory system was used to track and value inventory, and the adjustment was required to align book values with actual market conditions and usability of the items. This loss is reported as a program service expense in Part IX and reduces the inventory balance in Part X. No revenue was generated from the impaired inventory, and the adjustment ensures that the organization's financial statements present a fair and accurate value of assets. |
| Form 990, Part XI, Line 9 | CHANGE IN VALUE OF ANNUITIES PAYABLE 2,883. CHANGE IN NET ASSET OF DONATIONS WITH RESTRICTIONS, CAMP SCHOLARSHIPS -1,176 |
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