Totals
- Total revenue
- $4,298,455
- Total expenses
- $4,439,627
- Contributions and grants received
- $3,083,448
- Grants paid
- $8,159
- Program service revenue
- $1,187,878
- Investment income
- $27,129
- Other revenue
- $0
- Total assets, end of year
- $4,391,979
- Total liabilities, end of year
- $100,078
- Net assets or fund balances, end of year
- $4,291,901
- Program services expenses (Part IX)
- $3,452,918
- Management and general expenses
- $986,709
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $3,452,918
Program services were 77.8% 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
$3,083,448
-
1g · Noncash contributions included above
$82,370
-
2a · Program service revenue: BOOK & MAGAZINE SALES
total $660,858 · related or exempt $660,858
-
2b · Program service revenue: FFOZ FRIENDS PROGRAM
total $365,050 · related or exempt $365,050
-
2c · Program service revenue: YOUTH CAMP
total $142,770 · related or exempt $142,770
-
2d · Program service revenue: ISRAEL TOUR
total $19,200 · related or exempt $19,200
-
3 · Investment income
total $27,129 · excluded $27,129
Functional expenses
Part IX, the statement of functional expenses.
-
3 · Grants to foreign organizations and individuals
total $8,159 · program services $8,159
-
5 · Compensation of officers, directors and key employees
total $299,600 · program services $177,660 · management and general $121,940
-
7 · Other salaries and wages
total $1,591,593 · program services $1,222,554 · management and general $369,039
-
8 · Pension plan contributions
total $58,556 · program services $43,123 · management and general $15,433
-
9 · Other employee benefits
total $794 · program services $794
-
10 · Payroll taxes
total $136,858 · program services $93,108 · management and general $43,750
-
11c · Fees: accounting
total $15,594 · management and general $15,594
-
11g · Fees: other
total $96,377 · program services $72,638 · management and general $23,739
-
13 · Office expenses
total $3,649 · program services $2,737 · management and general $912
-
14 · Information technology
total $86,939 · program services $65,204 · management and general $21,735
-
16 · Occupancy
total $285,290 · program services $238,401 · management and general $46,889
-
17 · Travel
total $230,007 · program services $172,505 · management and general $57,502
-
19 · Conferences, conventions and meetings
total $510,367 · program services $382,775 · management and general $127,592
-
22 · Depreciation, depletion and amortization
total $179,886 · program services $144,522 · management and general $35,364
-
23 · Insurance
total $24,893 · program services $18,670 · management and general $6,223
-
24a · Other expenses: PUBLICATIONS AND PRINTI
total $626,316 · program services $532,369 · management and general $93,947
-
24b · Other expenses: ISRAEL TOUR
total $144,660 · program services $144,660
-
24c · Other expenses: 1221 YOUTH CAMP
total $111,890 · program services $111,890
-
24d · Other expenses: REPAIRS AND MAINTENANCE
total $28,199 · program services $21,149 · management and general $7,050
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $1,048,529 · end of year $421,773
-
2 · Savings and temporary cash investments
beginning of year $1,285,586 · end of year $1,042,000
-
4 · Accounts receivable
beginning of year $56,518 · end of year $56,518
-
8 · Inventories for sale or use
beginning of year $282,109 · end of year $358,889
-
10a · Land, buildings and equipment: cost or other basis
$2,098,829
-
10b · Land, buildings and equipment: accumulated depreciation
$439,648
-
10c · Land, buildings and equipment, net
beginning of year $1,019,639 · end of year $1,659,181
-
11 · Investments: publicly traded securities
beginning of year $221,030 · end of year $324,352
-
14 · Intangible assets
beginning of year $630,645 · end of year $529,266
-
17 · Accounts payable and accrued expenses
beginning of year $91,031 · end of year $100,078
-
23 · Secured mortgages and notes payable
beginning of year $13,775
-
27 · Net assets without donor restrictions
beginning of year $4,439,250 · end of year $4,291,901
Mission and programs · 2024
Mission
FIRST FRUITS OF ZION SPECIALIZES IN THE STUDY AND TEACHING OF SCRIPTURE FROM ITS HISTORICAL, LINGUISTIC, AND CULTURAL CONTEXT USING THE LATEST SCHOLARSHIP, ANCIENT JEWISH SOURCES, AND EXTRA-BIBLICAL LITERATURE.
Activities or mission (Part I)
EDUCATIONAL MINISTRY DEDICATED TO PROCLAIMING TORAH
-
WE PRESENT A MESSIANIC JEWISH READING OF THE BIBLE AND EARLY JEWISH- CHRISTIANITY. WE DO THIS BY PUBLISHING BOOKS, EBOOKS, MAGAZINES, JOURNALS, STUDY PROGRAMS, AUDIO AND AUDIO-VISUAL RESOURCES, AND PRESENTING NEW MATERIAL THROUGH SEMINARS, CONFERENCES, AND GUIDED ISRAEL TOURS.
Expenses $3,452,918 · Grants $8,159 · Revenue $1,187,878
As filed on the 2024 return.
Listed in Part VII
-
Amber DetwilerAMBER DETWILER
SECRETARY
- Total calculated
- $114,000
- From this org
- $114,000
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
-
Boaz DetwilerBOAZ DETWILER
PRESIDENT
- Total calculated
- $113,000
- From this org
- $113,000
- From related orgs
- $0
- Other
- $0
- Hours/week
- 50
-
Mike CundiffMIKE CUNDIFF
TREASURER
- Total calculated
- $72,600
- From this org
- $72,600
- From related orgs
- $0
- Other
- $0
- Hours/week
- 45
-
Daniel LancasterDANIEL LANCASTER
DIRECTOR OF EDUCATION
- Total calculated
- $145,127
- From this org
- $142,247
- From related orgs
- $0
- Other
- $2,880
- Hours/week
- 40
-
Jonathan GrimwoodJONATHAN GRIMWOOD
DIRECTER OF OPERATIONS
- Total calculated
- $100,400
- From this org
- $100,400
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
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.
Grants on this return
No itemized grants to organizations on this return.
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 17 November 2025
- IRS schema version
- 2024v5.2
- Source object
- 202523219349304527
Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.
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