Totals
- Total revenue
- $4,150,621
- Total expenses
- $3,784,280
- Contributions and grants received
- $594,672
- Grants paid
- $0
- Program service revenue
- $3,542,900
- Investment income
- $13,049
- Other revenue
- $0
- Total assets, end of year
- $2,631,174
- Total liabilities, end of year
- $251,911
- Net assets or fund balances, end of year
- $2,379,263
- Program services expenses (Part IX)
- $2,781,679
- Management and general expenses
- $1,002,601
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $2,781,679
Program services were 73.5% 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
$594,672
-
2a · Program service revenue: PARTNERSHIP REVENUE
total $3,542,900 · related or exempt $3,542,900
-
3 · Investment income
total $13,049 · excluded $13,049
Functional expenses
Part IX, the statement of functional expenses.
-
5 · Compensation of officers, directors and key employees
total $1,053,138 · program services $768,791 · management and general $284,347
-
6 · Compensation of disqualified persons
total $212,661 · program services $171,455 · management and general $41,206
-
7 · Other salaries and wages
total $1,109,607 · program services $847,095 · management and general $262,512
-
8 · Pension plan contributions
total $39,573 · program services $28,888 · management and general $10,685
-
9 · Other employee benefits
total $94,667 · program services $69,107 · management and general $25,560
-
10 · Payroll taxes
total $101,427 · program services $74,042 · management and general $27,385
-
11b · Fees: legal
total $13,772 · program services $13,772
-
11c · Fees: accounting
total $30,454 · management and general $30,454
-
11g · Fees: other
total $265,579 · program services $263,585 · management and general $1,994
-
12 · Advertising and promotion
total $34,823 · management and general $34,823
-
13 · Office expenses
total $205,694 · program services $131,081 · management and general $74,613
-
14 · Information technology
total $185,536 · program services $135,442 · management and general $50,094
-
16 · Occupancy
total $177,065 · program services $129,002 · management and general $48,063
-
17 · Travel
total $110,551 · program services $105,215 · management and general $5,336
-
19 · Conferences, conventions and meetings
total $45,411 · management and general $45,411
-
22 · Depreciation, depletion and amortization
total $60,552 · program services $44,204 · management and general $16,348
-
23 · Insurance
total $43,770 · management and general $43,770
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $638,966 · end of year $142,507
-
2 · Savings and temporary cash investments
beginning of year $310,457 · end of year $329,026
-
3 · Pledges and grants receivable
beginning of year $100,000
-
4 · Accounts receivable
beginning of year $18,800 · end of year $37,500
-
9 · Prepaid expenses and deferred charges
beginning of year $63,025 · end of year $98,896
-
10a · Land, buildings and equipment: cost or other basis
$929,052
-
10b · Land, buildings and equipment: accumulated depreciation
$502,141
-
10c · Land, buildings and equipment, net
beginning of year $361,369 · end of year $426,911
-
11 · Investments: publicly traded securities
beginning of year $297,305 · end of year $1,494,505
-
15 · Other assets
beginning of year $260,412 · end of year $101,829
-
17 · Accounts payable and accrued expenses
beginning of year $152,599 · end of year $137,185
-
19 · Deferred revenue
beginning of year $51,400 · end of year $5,250
-
25 · Other liabilities
beginning of year $280,134 · end of year $109,476
-
27 · Net assets without donor restrictions
beginning of year $1,566,201 · end of year $2,379,263
Mission and programs · 2024
Mission
FINANCIAL PLANNING MINISTRY, INC. (FPM) IS A NOT-FOR-PROFIT ORGANIZATION DEVOTED TO ASSISTING IN THE PERFORMANCE OF THE FUNCTIONS OF CHRISTIAN CHURCHES BY SERVING THEIR FINANCIAL NEEDS.
Activities or mission (Part I)
TO PROMOTE CHRISTIAN STEWARDSHIP AND ESTATE PLANNING.
-
PROVIDE STEWARDSHIP EDUCATION ON BIBLICAL ESTATE PLANNING AND ASSIST FAMILIES IN CREATING THEIR ESTATE PLAN.
Expenses $2,781,679 · Revenue $3,542,900
As filed on the 2024 return.
Listed in Part VII
-
Michael S PriorMICHAEL S PRIOR
PRESIDENT
- Total calculated
- $395,365
- From this org
- $236,515
- From related orgs
- $0
- Other
- $158,850
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $197,041
- Bonus
- $39,474
- Other
- $0
- Deferred
- $62,000
- Nontaxable benefits
- $96,850
- Filer's total
- $395,365
-
Grace GrubertGRACE GRUBERT
CFO/COO/TREASURER
- Total calculated
- $360,201
- From this org
- $292,069
- From related orgs
- $0
- Other
- $68,132
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $290,069
- Bonus
- $2,000
- Other
- $0
- Deferred
- $29,500
- Nontaxable benefits
- $38,632
- Filer's total
- $360,201
-
D Clay PerkinsD CLAY PERKINS
EXEC VP/SECRETARY
- Total calculated
- $297,572
- From this org
- $188,688
- From related orgs
- $0
- Other
- $108,884
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $186,688
- Bonus
- $2,000
- Other
- $0
- Deferred
- $25,500
- Nontaxable benefits
- $83,384
- Filer's total
- $297,572
-
Dave HessDAVE HESS
VICE PRESIDENT
- Total calculated
- $137,013
- From this org
- $105,441
- From related orgs
- $0
- Other
- $31,572
- Hours/week
- 40
-
Jessica FurlongJESSICA FURLONG
CHAIRMAN
- Total calculated
- $0
- Hours/week
- 1
-
Aaron BearAARON BEAR
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Nina GravesNINA GRAVES
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Rick MarshRICK MARSH
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Matthew RobinsonMATTHEW ROBINSON
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 · Housing allowance or residence for personal use
- 1b · Written policy on the line-1a expenses
- 2 · Substantiation required before reimbursing expenses
- 3 · Form 990 of other organizations
- 3 · Compensation survey or study
- 3 · Approval by the board or compensation committee
- 7 · Other non-fixed payments
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 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
- 8 · Paid under the initial-contract exception
The filer's explanations (Part III)
- PART I, LINE 1A
- BENEFIT PROVIDED: PURSUANT TO INTERNAL REVENUE CODE SECTION 107, MINISTERIAL HOUSING ALLOWANCES ARE PROVIDED FOR QUALIFYING MINISTERIAL EMPLOYEES. THIS IS NOT INCLUDED IN TAXABLE COMPENSATION. THE OFFICERS WHO MET THE QUALIFICATIONS FOR AND RECEIVED A MINISTERIAL HOUSING ALLOWANCE DURING THE TAX YEAR INCLUDE: 1. D. CLAY PERKINS (EXECUTIVE VICE PRESIDENT) 2. MICHAEL S. PRIOR (PRESIDENT) 3. DAVE HESS (HCE)
- PART I, LINE 7
- THE ORGANIZATION MADE NONFIXED PAYMENTS IN THE FORM OF DISCRETIONARY BONUSES.
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
No itemized grants to organizations on this return.
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 15 November 2025
- IRS schema version
- 2024v5.2
- Source object
- 202523199349301757
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