Form 990 for tax year 2025
Filed by ETERNAL PERSPECTIVE MINISTRIES.
Totals
- Total revenue
- $1,309,722
- Total expenses
- $1,374,694
- Contributions and grants received
- $905,976
- Grants paid
- $759,792
- Program service revenue
- $0
- Investment income
- $18,246
- Other revenue
- $385,500
- Total assets, end of year
- $763,403
- Total liabilities, end of year
- $169,282
- Net assets or fund balances, end of year
- $594,121
- Program services expenses (Part IX)
- $1,128,574
- Management and general expenses
- $246,120
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $1,128,574
Program services were 82.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1f · All other contributions, gifts and grants
$905,976
-
3 · Investment income
total $10,410 · related or exempt $10,410
-
4 · Income from investment of tax-exempt bond proceeds
total $0
-
5 · Royalties
total $302,801 · excluded $302,801
-
6d · Net rental income or loss
total $0
-
7a · Gross sales of assets other than inventory
other assets $7,836
-
7c · Gain or loss
other assets $7,836
-
7d · Net gain or loss
total $7,836 · related or exempt $7,836
-
8c · Net income from fundraising events
total $0
-
9c · Net income from gaming
total $0
-
10a · Gross sales of inventory
$186,587
-
10b · Cost of goods sold
$103,888
-
10c · Net income from sales of inventory
total $82,699 · unrelated business $82,699
-
11a · Other revenue: Misc Revenues
-
11e · Other revenue, total
$0
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $697,537 · program services $697,537
-
2 · Grants to domestic individuals
total $56,305 · program services $56,305
-
3 · Grants to foreign organizations and individuals
total $5,950 · program services $5,950
-
4 · Benefits paid to or for members
total $0
-
5 · Compensation of officers, directors and key employees
total $254,696 · program services $140,964 · management and general $113,732
-
6 · Compensation of disqualified persons
total $0
-
7 · Other salaries and wages
total $135,182 · program services $77,931 · management and general $57,251
-
8 · Pension plan contributions
total $8,105 · program services $4,059 · management and general $4,046
-
9 · Other employee benefits
total $6,403 · program services $2,561 · management and general $3,842
-
10 · Payroll taxes
total $25,817 · program services $16,660 · management and general $9,157
-
11a · Fees: management
total $0
-
11b · Fees: legal
total $1,112 · management and general $1,112
-
11c · Fees: accounting
total $4,000 · program services $2,800 · management and general $1,200
-
11d · Fees: lobbying
total $0
-
11e · Fees: professional fundraising services
total $0
-
11f · Fees: investment management
total $2,720 · management and general $2,720
-
11g · Fees: other
total $15,893 · program services $11,125 · management and general $4,768
-
12 · Advertising and promotion
total $299 · program services $209 · management and general $90
-
13 · Office expenses
total $11,084 · program services $7,759 · management and general $3,325
-
14 · Information technology
total $37,695 · program services $26,387 · management and general $11,308
-
15 · Royalties
total $0
-
16 · Occupancy
total $28,494 · program services $19,946 · management and general $8,548
-
17 · Travel
total $3,630 · program services $2,541 · management and general $1,089
-
18 · Travel or entertainment for public officials
total $0
-
19 · Conferences, conventions and meetings
total $2,800 · program services $1,960 · management and general $840
-
20 · Interest
total $0
-
21 · Payments to affiliates
total $0
-
22 · Depreciation, depletion and amortization
total $21,486 · program services $15,040 · management and general $6,446
-
23 · Insurance
total $3,598 · program services $2,519 · management and general $1,079
-
24a · Other expenses: Printing and Publications
total $44,415 · program services $31,090 · management and general $13,325
-
24b · Other expenses: Telephone Expense
total $1,753 · program services $1,227 · management and general $526
-
24c · Other expenses: Staff/Volunteer Appreciation
total $1,683 · program services $1,178 · management and general $505
-
24d · Other expenses: Postage and Shipping
total $1,244 · program services $871 · management and general $373
-
24e · All other expenses
total $2,793 · program services $1,955 · management and general $838
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $139,024 · end of year $159,158
-
2 · Savings and temporary cash investments
beginning of year $157,960 · end of year $203,236
-
3 · Pledges and grants receivable
end of year $0
-
4 · Accounts receivable
end of year $0
-
5 · Loans and receivables from officers and key people
end of year $0
-
6 · Loans and receivables from disqualified persons
end of year $0
-
7 · Other notes and loans receivable
end of year $0
-
8 · Inventories for sale or use
beginning of year $116,827 · end of year $105,904
-
9 · Prepaid expenses and deferred charges
beginning of year $9,305 · end of year $10,285
-
10a · Land, buildings and equipment: cost or other basis
$30,859
-
10b · Land, buildings and equipment: accumulated depreciation
$27,454
-
10c · Land, buildings and equipment, net
beginning of year $1,119 · end of year $3,405
-
11 · Investments: publicly traded securities
beginning of year $280,359 · end of year $208,721
-
12 · Investments: other securities
end of year $0
-
13 · Investments: program-related
end of year $0
-
14 · Intangible assets
beginning of year $92,981 · end of year $72,694
-
15 · Other assets
end of year $0
-
17 · Accounts payable and accrued expenses
beginning of year $1,931 · end of year $66
-
25 · Other liabilities
beginning of year $151,917 · end of year $169,216
-
31 · Retained earnings, endowment or other funds
beginning of year $643,727 · end of year $594,121
Mission and programs · 2025
Mission
Withheld by Nonprofiteer: this text may name a private individual.
Activities or mission (Part I)
Withheld by Nonprofiteer: this text may name a private individual.
-
Books & resource material for individuals, ministries and other organizations including prisoners
Expenses $287,236 · Grants $51,305
-
Missions- A variety of domestic and foreign missions to disseminate the Gospel to all the world.
Expenses $268,966 · Grants $255,681
-
Relief Agency-Feeding the hungry and helping with developmental work in undeveloped nations
Expenses $144,567 · Grants $131,282
-
Suffering Churches-Helping churches in Muslim and other countries where they are persecuted for their faith.
Expenses $103,206 · Grants $89,920
-
Pro Life- Financial Aid to Women in crisis pregnancies, pro life legal defense fund and education
Expenses $86,858 · Grants $73,573
-
Salt & Light
Expenses $78,897 · Grants $65,612
-
Disabilities- to help support those ministries who support people with disabilties both physical and mental.
Expenses $50,817 · Grants $37,532
-
Family-To help support ministries who support christian schools, prison ministries and other related services.
Expenses $45,085 · Grants $31,800
-
Racial Unity- To support ministries that provide support for racial issues in the church and secular areas.
Expenses $24,885 · Grants $11,600
-
Withheld by Nonprofiteer: this text may name a private individual.
Expenses $22,827 · Grants $9,542
-
Legal Defense- To support ministries and legal non-profits in the area of legal support such as pro-life issues, etc.
Expenses $15,230 · Grants $1,945
As filed on the 2025 return. The filer continues this part on Schedule O, which is not shown here. A text marked withheld matched a screen for wording that may name a private individual, such as an honorific or "in memory of". Most of what it withholds names no one; it is withheld so that what does is never shown.
Listed in Part VII
-
Randy Alcorn
President
- Total calculated
- $254,696
- From this org
- $200,196
- From related orgs
- $0
- Other
- $54,500
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $86,980
- Bonus
- $16,618
- Other
- $96,598
- Deferred
- $54,500
- Nontaxable benefits
- not reported
- Filer's total
- $254,696
-
Kathy Norquist
Secretary
- Total calculated
- $0
- Hours/week
- 10
-
Kress Drew
Director
- Total calculated
- $0
- Hours/week
- 1
-
Angela Stump
Director
- Total calculated
- $0
- Hours/week
- 1
-
Robin Green
Director
- Total calculated
- $0
- Hours/week
- 1
-
Steve Keels
Director
- Total calculated
- $0
- Hours/week
- 1
-
Debbie Eisenzimmer
Director
- Total calculated
- $0
- Hours/week
- 1
-
Mark Eisenzimmer
Director
- Total calculated
- $0
- Hours/week
- 1
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 1a · Payments for business use of a personal residence
- 1b · Written policy on the line-1a expenses
- 2 · Substantiation required before reimbursing expenses
- 3 · Approval by the board or compensation committee
- 4b · Supplemental nonqualified retirement plan
Answered no
- 4a · Severance or change-of-control payment
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
The filer's explanations (Part III)
- Part I, Line 1a: Relevant information in regards to selections on 1a.
- Office in Home reimbursement Policy was established by the organization board June 30th, 2006
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
-
$36,526
Relief
-
$32,380
Support of Christian Missions
-
$29,282
Support Ministry to Handicapped
-
$28,000
Relief
-
$27,576
Sup. Ministry against Persecution
-
$25,520
Support of Christian Missions
-
$23,950
Support of Persecuted Church
-
$20,475
Support Ministry in Prisons
-
$20,000
Support in Bible Translations
-
$19,797
Support Ministry in Evangalism
The 10 largest by cash amount. The API serves every itemized grant.
Provenance
- Return type
- form_990
- Tax year
- 2025
- Filed
- 12 March 2026
- IRS schema version
- 2025v4.0
- Source object
- 202620719349300512
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