PATHWAY LEARNING INC: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- PATHWAY LEARNING INC (EIN 74-2863557)
- Tax period
- 2014-01-01 to 2014-12-31
- Filed
- 2015-10-21
- IRS object ID
- 201542949349300514
- Schema version
- 2014v5.0
- 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 | 2015-10-21T09:30:43-05:00 | ReturnTs |
| Tax Period End | 2014-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MERRY J RAWLS CPA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 425 W COLONIAL DR 103 | AddressLine1Txt |
| City | ORLANDO | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 328045817 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 742863557 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GLOBAL CHURCH ADVANCEMENT INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | GLOB | BusinessNameControlTxt |
| Phone | 4076826942 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 2062 | AddressLine1Txt |
| City | WINTER PARK | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 327902062 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROBERT STERLING | PersonNm |
| Person Title | VICE PRESIDENT | PersonTitleTxt |
| Phone | 4076826942 | PhoneNum |
| Signature | 2015-10-19 | SignatureDt |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MERRY J RAWLS CPA | PreparerPersonNm |
| PTIN | P00885494 | PTIN |
| Phone | 4076484855 | PhoneNum |
| Preparation | 2015-10-19 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ROBERT STERLING | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 2062 | AddressLine1Txt |
| City | WINTER PARK | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 327902062 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $361,758 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.GCA.CC | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1997 | FormationYr |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Activity Or Mission | BASED IN ORLANDO, FLORIDA, GCA IS AN INDEPENDENT, INTERDENOMINATIONAL TRAINING ORGANIZATION DEDICATED TO PROVIDING THE HIGHEST QUALITY CHURCH PLANTING, GROWTH AND MULTIPLICATION TRAINING WITHIN THE EVANGELICAL COMMUNITY WORLDWIDE SERVING OVER 50 COUNTRIES AND 200 DENOMINATIONS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 4 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $43,100 | PYContributionsGrantsAmt |
| CY Contributions Grants | $315,070 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $108,643 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $46,688 | CYProgramServiceRevenueAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $151,743 | PYTotalRevenueAmt |
| CY Total Revenue | $361,758 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $79,280 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $56,007 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $2,160 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $70,384 | PYOtherExpensesAmt |
| CY Other Expenses | $109,143 | CYOtherExpensesAmt |
| PY Total Expenses | $149,664 | PYTotalExpensesAmt |
| CY Total Expenses | $165,150 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,079 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $196,608 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $85,034 | TotalAssetsBOYAmt |
| Total Assets EOY | $248,615 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $37,305 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $4,278 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $47,729 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $244,337 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | BASED IN ORLANDO, FLORIDA, GCA IS AN INDEPENDENT, INTERDENOMINATIONAL TRAINING ORGANIZATION DEDICATED TO PROVIDING THE HIGHEST QUALITY CHURCH PLANTING, GROWTH AND MULTIPLICATION TRAINING WITHIN THE EVANGELICAL COMMUNITY WORLDWIDE SERVING OVER 50 COUNTRIES AND 200 DENOMINATIONS. | MissionDesc |
| Significant New Program Srvc | Yes (true) | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $150,413 | ExpenseAmt |
| Revenue | $46,688 | RevenueAmt |
| Desc | GCA HAS PROVIDED HOLISTIC, TIME-TESTED TRAINING FOR CHURCH LEADERS AND PASTORS IN CHURCH PLANTING, GROWTH AND MULTIPLICATION SINCE 1997. GCA SERVICES HAVE INCLUDED TRAINING SEMINARS, WORKSHOPS,ASSESSMENTS, CONSULTING, COACHING AND SUPERVISED FIELD-TRAINING IN REGIONAL NETWORKS. IN 2014 GCA BEGAN MIGRATING FROM ON-SITE TRAINING TO ON-LINE TRAINING THAT WILL BE PROVIDED AT A MINIMAL COST TO PARTICIPANTS. GCA HELD TWO CONFERENCES IN 2014; A LARGER ONE IN JANUARY WITH 100+ PARTICIPANTS AND A SMALLER CONFERENCE LIMITED TO 50 IN JULY. ON SITE TRAINING WAS PROVIDED TO A LARGE CHURCH COMMUNITY IN MINNESOTA DURING THE FIRST QUARTER OF 2014 AS PART OF A THREE YEAR CONTRACT THAT EXPIRED IN MARCH 2014. THE FOCUS WILL SHIFT IN THE LATER PART OF 2014 TO DEVELOPMENT OF AN ON-LINE TRAINING COURSE THAT WILL BE ROLLED OUT IN LATE 2015, EARLY 2016. NO FURTHER CONFERENCES OR SEMINARS WILL BE HELD AFTER 2014. THE ON-LINE PROGRAM IS BEING DEVELOPED TO PROVIDE LOW-COST CHURCH TRAINING BOTH NATIONALLY AND GLOBALLY. GCA IS CERTIFIED BY THE EVANGELICAL COUNCIL OF FINANCIAL ACCOUNTABILITY (ECFA). TRAINING WAS PROVIDED TO OVER 175 CHURCH LEADERS THROUGHOUT THE U.S. IN 2014. | Desc |
| Total Program Service Expenses | $150,413 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 12 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 4 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | FL | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROBERT STERLING | PersonNm |
| Phone | 4076826942 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 114 SPRING VALLEY LOOP | AddressLine1Txt |
| City | ALTAMONTE SPRINGS | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32714 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| STEVEN L CHILDERS | |||||||
| PRESIDENT/CE | 20.00 | 0.00 | Yes (X) | Yes (X) | $43,192 | $0 | $0 |
| ROBERT STERLING | |||||||
| VICE PRESIDE | 20.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| STEVE BRIGGS | |||||||
| CHAIRMAN | 0.25 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SCOTTY SMITH | |||||||
| DIRECTOR | 0.25 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| STEVEN D SHACKELFORD | |||||||
| DIRECTOR | 0.25 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| STEVEN PRICE | |||||||
| DIRECTOR | 0.25 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $43,192 | TotalReportableCompFromOrgAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| All Other Contributions | $315,070 | AllOtherContributionsAmt |
| Total Contributions | $315,070 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| REVENUE - US TRAINING CONFERE | $35,857 | $35,857 |
| CONSULTING SERVICES REVENUE | $10,831 | $10,831 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $46,688 | TotalProgramServiceRevenueAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $361,758 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $46,688 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,192 | TotalAmt |
| Program Services | $41,032 | ProgramServicesAmt |
| Fundraising | $2,160 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,948 | TotalAmt |
| Program Services | $11,948 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $867 | TotalAmt |
| Program Services | $867 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,485 | TotalAmt |
| Management And General | $6,485 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,415 | TotalAmt |
| Program Services | $27,415 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,047 | TotalAmt |
| Program Services | $1,047 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,776 | TotalAmt |
| Program Services | $10,411 | ProgramServicesAmt |
| Management And General | $3,365 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,113 | TotalAmt |
| Program Services | $21,113 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,888 | TotalAmt |
| Program Services | $2,888 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,493 | TotalAmt |
| Program Services | $32,066 | ProgramServicesAmt |
| Management And General | $427 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $233 | TotalAmt |
| Program Services | $233 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,693 | TotalAmt |
| Program Services | $1,393 | ProgramServicesAmt |
| Management And General | $2,300 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $165,150 | TotalAmt |
| Program Services | $150,413 | ProgramServicesAmt |
| Management And General | $12,577 | ManagementAndGeneralAmt |
| Fundraising | $2,160 | FundraisingAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Joint Costs | Yes (X) | JointCostsInd |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $79,902 | BOYAmt |
| EOY | $247,820 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,104 | BOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,164 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $369 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,028 | BOYAmt |
| EOY | $795 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $85,034 | BOYAmt |
| EOY | $248,615 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,292 | BOYAmt |
| EOY | $4,278 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,013 | BOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $37,305 | BOYAmt |
| EOY | $4,278 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $47,729 | BOYAmt |
| EOY | $244,337 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $47,729 | BOYAmt |
| EOY | $244,337 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $85,034 | BOYAmt |
| EOY | $248,615 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $196,608 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | Yes (true) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | false | FSAuditedInd |
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $196,080 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $85,133 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $51,345 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $43,100 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $315,070 | CurrentTaxYearAmt |
| Total | $690,728 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $52,070 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $92,817 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $70,419 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $108,643 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $46,688 | CurrentTaxYearAmt |
| Total | $370,637 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $248,150 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $177,950 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $121,764 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $151,743 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $361,758 | CurrentTaxYearAmt |
| Total | $1,061,365 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $85,650 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $79,911 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $84,419 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $57,675 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $254,000 | CurrentTaxYearAmt |
| Total | $561,655 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $85,650 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $79,911 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $84,419 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $57,675 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $254,000 | CurrentTaxYearAmt |
| Total | $561,655 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $499,710 | PublicSupportTotal509Amt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $248,150 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $177,950 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $121,764 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $151,743 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $361,758 | CurrentTaxYearAmt |
| Total | $1,061,365 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.47080 | PublicSupportCY509Pct |
| Public Support PY509 | 0.60160 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
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
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,164 | OtherCostOrOtherBasisAmt |
| Depreciation | $369 | DepreciationAmt |
| Book Value | $795 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $795 | TotalBookValueLandBuildingsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | BASED IN ORLANDO, FLORIDA, GCA IS AN INDEPENDENT, INTERDENOMINATIONAL TRAINING ORGANIZATION DEDICATED TO PROVIDING THE HIGHEST QUALITY CHURCH PLANTING, GROWTH AND MULTIPLICATION TRAINING WITHIN THE EVANGELICAL COMMUNITY WORLDWIDE SERVING OVER 50 COUNTRIES AND 200 DENOMINATIONS. |
| FORM 990, PAGE 2, PART III, LINE 2 | AS NOTED AT PART PART III GCA PROVIDES TRAINING TO SUPPORT CHURCH LEADERS AND PASTORS IN PLANTING, GROWING AND MULTIPLYING CHURCHES AND MINISTRIES THROUGH FIELD TRAINING. IN 2014, GCA HAS BEGUN DEVELOPING THE ABILITY TO PROVIDE THESE SERVICES ON-LINE ENABLING US TO REACH REMOTE AND INTERNATIONAL REGIONS. |
| FORM 990, PAGE 2, PART III, LINE 4A | MARCH 2014. THE FOCUS WILL SHIFT IN THE LATER PART OF 2014 TO DEVELOPMENT OF AN ON-LINE TRAINING COURSE THAT WILL BE ROLLED OUT IN LATE 2015, EARLY 2016. NO FURTHER CONFERENCES OR SEMINARS WILL BE HELD AFTER 2014. THE ON-LINE PROGRAM IS BEING DEVELOPED TO PROVIDE LOW-COST CHURCH TRAINING BOTH NATIONALLY AND GLOBALLY. GCA IS CERTIFIED BY THE EVANGELICAL COUNCIL OF FINANCIAL ACCOUNTABILITY (ECFA). TRAINING WAS PROVIDED TO OVER 175 CHURCH LEADERS THROUGHOUT THE U.S. IN 2014. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE BOOKKEEPER AND THE CFO/TREASURER REVIEW THE FORM 990 BEFORE IT IS FILED. A COPY OF THE FORM 990 IS AVAILABLE TO ALL BOARD MEMBERS. THE ECFA WILL BE GIVEN A COPY OF FORM 990 AS PART OF THE ANNUAL RENEWAL OF MEMBERSHIP. |
| FORM 990, PAGE 6, PART VI, LINE 12C | MANAGEMENT MONITORS TRANSACTIONS FOR POTENTIAL CONFLICT OF INTEREST AND BOARD MEMBERS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST FORM ANNUALLY. |
| FORM 990, PAGE 6, PART VI, LINE 15A | COMPENSATION OF THE TOP MANAGEMENT OFFICIAL (PRESIDENT)INCLUDES USE OF COMPARABLE DATA AND REVIEW BY THE BOARD. INFORMATION IS GATHERED FROM INDEPENDENT SOURCES FOR SIMILAR POSITIONS AND SCOPE OF WORK PERFORMED FOR THE ORGANIZATION TO DETERMINE APPROPRIATE SALARY LEVELS. SALARY LEVELS ARE DETERMINED BY THE BOARD BASED ON THIS INFORMATION. |
| FORM 990, PAGE 6, PART VI, LINE 15B | ALL SALARIES ARE REVIEWED AND APPROVED BY THE BOARD AS PART OF THE ANNUAL BUDGET PROCESS. |
| FORM 990, PAGE 6, PART VI, LINE 19 | GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | CONTRACT SVCS - PATHWAYS 10,875 0 0 WEB BASED COURSE DEVELOP 14,740 0 0 CONSULTING 1,800 0 0 |
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