Skip to content
Nonprofiteer
← FIRST PRIORITY OF AMERICA INC

Form 990 for tax year 2022

Filed by FIRST PRIORITY OF AMERICA INC.

This return was superseded by a later amendment. matched by us It is kept because history is preserved rather than replaced.

What the amendment changed

Compared with the latest return for 2022 , filed 21 December 2023. matched by us Only the return's totals, a 990-PF's accounting method and the names listed in Part VII (Part VIII on a 990-PF) are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Total revenue
$1,321,444 changed to $1,146,392
Total expenses
$1,983,076 changed to $600,080
Contributions and grants received
$1,329,801 changed to $1,140,983
Investment income
$0 changed to $91
Other revenue
-$8,357 changed to $5,318
Total assets, end of year
$646,743 changed to $1,297,715
Total liabilities, end of year
$19,215 changed to $34,174
Net assets or fund balances, end of year
$627,528 changed to $1,263,541
Program services expenses
$1,618,425 changed to $476,091
Management and general expenses
$211,617 changed to $80,289
Fundraising expenses
$153,034 changed to $43,700
Program service expenses (Part III)
$1,618,425 changed to $476,091

Listed only on the earlier return

  • Brad Schelling

Listed only on the later return

  • Adam Robertson
  • Jason Doll
  • Scott Emerine

Listed under a different title

  • Dustin Doll: DIRECTOR then ADVISORY BOA
  • Jb Collingsworth: SECRETARY then DIRECTOR
  • Mike Roberts: TREASURER then DIRECTOR
  • Warren Robold: EXEC. VP MIN then EXEC. VICE P

Totals

Total revenue
$1,321,444
Total expenses
$1,983,076
Contributions and grants received
$1,329,801
Grants paid
$0
Program service revenue
$0
Investment income
$0
Other revenue
-$8,357
Total assets, end of year
$646,743
Total liabilities, end of year
$19,215
Net assets or fund balances, end of year
$627,528
Program services expenses (Part IX)
$1,618,425
Management and general expenses
$211,617
Fundraising expenses
$153,034
Program service expenses (Part III)
$1,618,425

Program services were 81.6% 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

    $1,329,801

  • 10a · Gross sales of inventory

    $16,059

  • 10b · Cost of goods sold

    $24,416

  • 10c · Net income from sales of inventory

    total -$8,357 · related or exempt -$8,357

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $420,196 · program services $336,156 · management and general $42,020 · fundraising $42,020

  • 7 · Other salaries and wages

    total $632,173 · program services $504,598 · management and general $64,500 · fundraising $63,075

  • 8 · Pension plan contributions

    total $6,656 · program services $3,328 · management and general $3,328

  • 9 · Other employee benefits

    total $226,924 · program services $226,924

  • 10 · Payroll taxes

    total $84,867 · program services $67,893 · management and general $8,487 · fundraising $8,487

  • 11c · Fees: accounting

    total $30,548 · program services $15,274 · management and general $15,274

  • 11g · Fees: other

    total $6,000 · program services $3,000 · management and general $3,000

  • 13 · Office expenses

    total $29,661 · program services $4,159 · management and general $23,902 · fundraising $1,600

  • 14 · Information technology

    total $66,490 · program services $49,867 · management and general $16,623

  • 16 · Occupancy

    total $2,354 · management and general $2,354

  • 17 · Travel

    total $128,008 · program services $83,205 · management and general $12,801 · fundraising $32,002

  • 19 · Conferences, conventions and meetings

    total $76,682 · program services $57,546 · management and general $13,286 · fundraising $5,850

  • 23 · Insurance

    total $8,332 · program services $5,476 · management and general $2,856

  • 24a · Other expenses: MINISTRY EXPENSES

    total $200,940 · program services $200,940

  • 24b · Other expenses: RESOURCES

    total $52,806 · program services $52,806

  • 24c · Other expenses: BANK FEES

    total $9,074 · program services $7,259 · management and general $1,815

  • 24d · Other expenses: ACCREDIDATION

    total $1,260 · management and general $1,260

  • 24e · All other expenses

    total $105 · program services -$6 · management and general $111

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,285,490 · end of year $623,414

  • 4 · Accounts receivable

    beginning of year $1,519 · end of year $763

  • 8 · Inventories for sale or use

    beginning of year $9,066 · end of year $22,566

  • 9 · Prepaid expenses and deferred charges

    beginning of year $1,639

  • 17 · Accounts payable and accrued expenses

    beginning of year $29,663 · end of year $13,965

  • 25 · Other liabilities

    beginning of year $4,509 · end of year $5,250

  • 31 · Retained earnings, endowment or other funds

    beginning of year $1,263,542 · end of year $627,528

Mission and programs · 2022

Mission

TO UNITE THE BODY OF LOCAL BODY OF CHRIST TO INFLUENCE THE MIDDLE AND HIGH SCHOOLS WITH THE GOSPEL OF JESUS CHRIST

Activities or mission (Part I)

TO UNITE THE LOCAL BODY OF CHRIST TO INFLUENCE THE MIDDLE AND HIGH SCHOOLS WITH THE GOSPEL OF JESUS CHRIST

  • TRAINING YOUTH MINISTERS HOW TO EQUIP, ECOURAGE, AND EMPOWER SECONDARY SCHOOL STUDENTS TO MINISTER TO THEIR CAMPUSES.

    Expenses $1,282,269

  • TRAINING YOUTH MINISTERS HOW TO EQUIP, ECOURAGE, AND EMPOWER SECONDARY

    Expenses $336,156

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Mark Robbins

    PRESIDENT

    Total calculated
    $161,668
    From this org
    $139,415
    From related orgs
    $0
    Other
    $22,253
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $87,025
    Bonus
    $12,000
    Other
    $40,390
    Deferred
    $22,253
    Nontaxable benefits
    not reported
    Filer's total
    $161,668

  • Warren Robold

    EXEC. VP MIN

    Total calculated
    $137,261
    From this org
    $131,661
    From related orgs
    $0
    Other
    $5,600
    Hours/week
    40

  • Brad Schelling

    EXEC. VP OPE

    Total calculated
    $121,266
    From this org
    $105,086
    From related orgs
    $0
    Other
    $16,180
    Hours/week
    40

  • Cary Brown

    CHAIRMAN

    Total calculated
    $0

  • Jb Collingsworth

    SECRETARY

    Total calculated
    $0

  • Dustin Doll

    DIRECTOR

    Total calculated
    $0

  • Leon Drennan

    VICE CHAIRMA

    Total calculated
    $0

  • Kevin Kolb

    DIRECTOR

    Total calculated
    $0

  • Jerry Meadows

    DIRECTOR

    Total calculated
    $0

  • Mike Roberts

    TREASURER

    Total calculated
    $0

  • JD Simpson

    DIRECTOR

    Total calculated
    $0

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

None.

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
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

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
2022
Filed
21 December 2023
IRS schema version
2022v5.0
Source object
202410179349301416

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.