THEOCAST INC: Form 990EZ, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- THEOCAST INC (EIN 82-1920771)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2026-03-19
- IRS object ID
- 202640799349200004
- Schema version
- 2024v5.1
- 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 | 2026-03-19T14:15:20-04:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 821920771 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Theocast Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | THEO | BusinessNameControlTxt |
| Foreign Phone | 6153085065 | ForeignPhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 223 Town Center Pkwy 363 | AddressLine1Txt |
| City | Spring Hill | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37174 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Jonathan Moffitt | PersonNm |
| Person Title | President & Executive Director | PersonTitleTxt |
| Phone | 6153085065 | PhoneNum |
| Signature | 2026-03-20 | SignatureDt |
| Discuss With Paid Preparer | false | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $177,089 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $63,845 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $13,475 | ProgramServiceRevenueAmt |
| Membership Dues | $86,673 | MembershipDuesAmt |
| Gross Sales Of Inventory | $7,650 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $4,849 | CostOfGoodsSoldAmt |
| Gross Profit Loss Sls Of Invntry | $2,801 | GrossProfitLossSlsOfInvntryAmt |
| Other Revenue Total | $5,446 | OtherRevenueTotalAmt |
| Total Revenue | $172,240 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $2,000 | GrantsAndSimilarAmountsPaidAmt |
| Fees And Other Pymt To Ind Cntrct | $134,756 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $1,070 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $923 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $42,014 | OtherExpensesTotalAmt |
| Total Expenses | $180,763 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$8,523 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $3,812 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | -$4,711 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,903 | BOYAmt |
| EOY | $18,377 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,903 | BOYAmt |
| EOY | $18,377 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,091 | BOYAmt |
| EOY | $23,088 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,812 | BOYAmt |
| EOY | -$4,711 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | Theocast Inc. utilizes various digital mediums like podcasts articles videos and publications to share the gospel worldwide engaging in meaningful conversations about faith and the gospel of Jesus Christ. Through our online platforms we aim to reach a diverse global audience providing accessible and relevant content that encourages reflection and understanding of the biblical gospel message. Our mission is to promote a deeper understanding of the gospel and cultivate a community where individuals can explore and strengthen their faith journey through modern communication channels. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (3 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Grants And AllocationsGrantsAndAllocationsAmt | Program Service ExpensesProgramServiceExpensesAmt |
|---|---|---|
| Program Service 1: Memberships Services provided: Theocast operates a membership supported discipleship and theological education program that provides ongoing teaching and community support centered on gospel clarity and pastoral care. Core services include member access to audio and video teaching courses and labs curated resource libraries discussion forums and periodic live online gatherings such as Q and A sessions and member meetups. The program also provides member communication and support including onboarding moderation and assistance with accessing content. Persons benefited: Approximately 2360 members participated during the year with additional indirect benefit to household members and local churches through shared teaching resources. Other relevant information: Membership programming is delivered primarily online through the Theocast platform and supporting software with content creation supported by contract labor and marketing outreach. | $0 | $160,967 |
| Program Service 2: Events Services provided: Theocast conducts events that provide in person and live online training focused on biblical theology pastoral encouragement and practical ministry application. Events include conferences workshops live recordings or regional meetups. These events deliver teaching sessions moderated discussions and opportunities for fellowship and connection among attendees and local church leaders. Persons benefited: Approximately 210 individuals attended Theocast events during the year including participants from multiple churches and communities. Other relevant information: Event services may include speaker travel venue related costs event production and contracted support for audio video and logistics. | $0 | $9,266 |
| Program Service 3: Sales of Product Services provided: Theocast produces and distributes mission aligned educational resources including books and related media products to equip individuals families and churches with gospel centered teaching. Product services include writing editing design publishing coordination inventory management and customer support. Distribution is carried out through direct sales and fulfillment services with shipping and order handling managed through fulfillment partners or internal processes. Persons benefited: Approximately 4,014 units customers purchased resources during the year with additional indirect benefit as materials were shared within churches small groups and households. Other relevant information: Product program activity includes book production order fulfillment costs software tools that support sales and delivery and marketing to reach new audiences. | $0 | $4,849 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $175,082 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (3 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| Jonathan Moffitt | ||||
| President & Executive Director | 25 | $0 | $0 | $0 |
| Kirk OConnor | ||||
| Vice President | 1 | $0 | $0 | $0 |
| Joshua Kennedy | ||||
| Secretary & Treasurer | 2 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | TN | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Jonathan Moffitt | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 223 Town Center Pkwy 363 | AddressLine1Txt |
| City | Spring Hill | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37174 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6153085065 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
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 | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $52,997 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $31,228 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $63,845 | CurrentTaxYearAmt |
| Total | $148,070 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $86,673 | CurrentTaxYearAmt |
| Total | $86,673 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $52,997 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $31,228 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $150,518 | CurrentTaxYearAmt |
| Total | $234,743 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $81,673 | CurrentTaxYearAmt |
| Total | $81,673 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $81,673 | CurrentTaxYearAmt |
| Total | $81,673 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $153,070 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $16 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,333 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,265 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $6,614 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $16 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $56,330 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $34,493 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $150,518 | CurrentTaxYearAmt |
| Total | $241,357 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| First5 Years509 | Yes (X) | First5Years509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part III, line 12 | | S.No:, Amount:, Description:| 1, $266, Amazon Media Revenue - affiliate revenue| 2, $254, Cash Back Revenue| 3, $4926, YouTube revenue| |
| Part III, line 12 | | S.No:, Year:, Description:| 1, 2023, Amazon Media Revenue - affiliate revenue| 2, 2022, Amazon Media Revenue Cash Back Revenue YouTube Revenue| 3, 2021, Cash Back Revenue| |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, line 8 | | Other Revenues:, Amount:| Amazon Media Revenue - affiliate revenue, $266| Cash Back Revenue, $254| YouTube revenue, $4926| |
| Part I, line 10 | | Activity:, Grantee Name:, Grantee Address:, Amount:, Relationship:| Religious, Grace Reformed Network Inc, "109 Holiday Ct Unit C3 Franklin TN 37067", $2000.00, None| |
| Part I, line 16 | | Other Expenses:, Amount:| Advertising & Marketing, $7297.00| Bank Service Fees, $8845.00| Interest Expense, $3003.00| Office Supplies, $1328.00| Small Office Equipment, $19.00| Software, $12529.00| Professional Development, $662.00| State Non-Profit Tax, $135.00| Travel - Airfare Lodging Parking Fees Rental Car Fuel Meals Taxi Services, $8196.00| |
| Part II, line 26 | | Liabilities Name:, BOY Amount:, EOY Amount:| Amex Credit Card, $16090, $23085| Adjustment for rounding, $1, $3| |
| Revenue (Part I),line 9 | | Explanation:| Revenue - Explanations Contributions and Gifts. These are individual donations made from individuals to support the mission of Theocast Inc; Program Service Revenue - revenue brought in for specific events held by Theocast Inc; Membership Dues - revenue from donors receiving access to specific content for their monthly donation to Theocast Inc; Gross Sales of Inventory - revenue from the sale of swag and books made to order not traditional stored inventory; Other Revenue - YouTube Revenue - revenue from content published on YouTube; Cash Back Revenue - income from credit card rewards; Amazon Media Revenue- affiliate revenue from sale of books on Amazon |
| Expenses (Part I),line 16 | | Explanation:| Other Expenses Explanations - Travel - Airfare lodging rental car fuel meals taxi services parking fees - expenses for traveling to specific events programs meetings produced by Theocast Inc; Software Expenses- software used to produce content apps and websites; Small Office Equipment - for content creation; Professional Development - continued education to enhance knowledge for content creation; Office Supplies - General Office Supplies; Interest Expense - interest paid on credit card; Bank Service Fees- payment processing fees; Taxes & Licenses - state of Tennessee fee for non-profit |
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