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Nonprofiteer
← FILTER OF HOPE INC

Form 990 for tax year 2025

Filed by FILTER OF HOPE INC.

Totals

Total revenue
$12,823,069
Total expenses
$10,497,197
Contributions and grants received
$12,391,338
Grants paid
$0
Program service revenue
$0
Investment income
$198,785
Other revenue
$232,946
Total assets, end of year
$9,634,894
Total liabilities, end of year
$2,430,030
Net assets or fund balances, end of year
$7,204,864
Program services expenses (Part IX)
$9,915,236
Management and general expenses
$408,435
Fundraising expenses
$173,526
Program service expenses (Part III)
$9,915,236

Program services were 94.5% 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

    $12,391,338

  • 3 · Investment income

    total $198,785 · related or exempt $198,785

  • 11a · Other revenue: EMPLOYEE RETENTION CREDIT

    total $232,946 · related or exempt $232,946

  • 11e · Other revenue, total

    $232,946

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $283,272 · program services $169,963 · management and general $84,982 · fundraising $28,327

  • 7 · Other salaries and wages

    total $2,414,175 · program services $2,288,403 · management and general $83,848 · fundraising $41,924

  • 9 · Other employee benefits

    total $139,259 · program services $66,942 · management and general $61,160 · fundraising $11,157

  • 10 · Payroll taxes

    total $60,958 · program services $42,670 · management and general $12,192 · fundraising $6,096

  • 11b · Fees: legal

    total $23,479 · management and general $23,479

  • 11c · Fees: accounting

    total $28,287 · management and general $28,287

  • 12 · Advertising and promotion

    total $109,660 · program services $87,728 · fundraising $21,932

  • 13 · Office expenses

    total $45,282 · management and general $45,282

  • 16 · Occupancy

    total $44,921 · program services $26,953 · management and general $13,476 · fundraising $4,492

  • 19 · Conferences, conventions and meetings

    total $25,381 · program services $25,381

  • 22 · Depreciation, depletion and amortization

    total $8,244 · program services $4,122 · management and general $4,122

  • 23 · Insurance

    total $12,594 · management and general $12,594

  • 24a · Other expenses: TRIP/UPG EXPENSES

    total $5,623,988 · program services $5,623,988

  • 24b · Other expenses: FILTER EXPENSE

    total $1,219,303 · program services $1,219,303

  • 24c · Other expenses: UNREACHED PEOPLE GROUP

    total $215,705 · program services $215,705

  • 24d · Other expenses: CREDIT CARD FEES

    total $84,517 · program services $84,517

  • 24e · All other expenses

    total $158,172 · program services $59,561 · management and general $39,013 · fundraising $59,598

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $2,401,374 · end of year $3,360,954

  • 2 · Savings and temporary cash investments

    beginning of year $3,412,068 · end of year $5,507,192

  • 8 · Inventories for sale or use

    beginning of year $333,095 · end of year $765,182

  • 10a · Land, buildings and equipment: cost or other basis

    $94,775

  • 10b · Land, buildings and equipment: accumulated depreciation

    $93,209

  • 10c · Land, buildings and equipment, net

    beginning of year $2,334 · end of year $1,566

  • 17 · Accounts payable and accrued expenses

    beginning of year $162,520 · end of year $118,887

  • 19 · Deferred revenue

    beginning of year $1,107,359 · end of year $2,311,143

  • 27 · Net assets without donor restrictions

    beginning of year $4,123,228 · end of year $5,802,896

  • 28 · Net assets with donor restrictions

    beginning of year $755,764 · end of year $1,401,968

Mission and programs · 2025

Mission

OUR MISSION IS TO BRING CLEAN DRINKING WATER AND THE GOSPEL OF JESUS CHRIST TO FAMILIES WORLDWIDE IN DESPERATE NEED OF BOTH. WE CARRY OUT THIS MISSION THROUGH SHORT-TERM TRIPS IN LATIN AMERICA AND PARTNERSHIPS WITH CHURCH PLANTERS REACHING UNREACHED PEOPLE GROUPS. FILTER OF HOPE EXISTS TO CREATE SOCIO-SPIRITUAL TRANSFORMATION FOR FAMILIES LIVING IN SEVERE POVERTY WORLDWIDE. THIS IS DONE BY PROVIDING CLEAN DRINKING WATER THROUGH THE DISTRIBUTION OF HOUSEHOLD WATER FILTERS AND SHARING THE "LIVING WATER" OF JESUS CHRIST IN PARTNERSHIP WITH LOCAL CHURCHES AND MINISTRIES AROUND THE GLOBE. THE FILTER OF HOPE MINISTRY MODEL ALLOWS FAMILIES IN DESPERATE NEED TO EXPERIENCE "HEALTH FOR TODAY AND HOPE FOR TOMORROW"

Activities or mission (Part I)

WE EXIST TO PROVIDE CLEAN WATER AND SHARE THE GOSPEL OF JESUS CHRIST TO FAMILIES WORLDWIDE IN DESPERATE NEED OF BOTH (CONTINUED ON SCHEDULE O)

  • FILTER OF HOPE RELIES ON FUNDING FROM INDIVIDUALS, BUSINESSES, CHURCHES AND FOUNDATIONS TO FULFILL ITS MISSION. FILTER OF HOPE CARRIES OUT ITS MINISTRY THROUGH TWO PRIMARY STRATEGIES. FIRST, THE MINISTRY MOBILIZES THOUSANDS OF COLLEGE STUDENTS AND CHURCH MEMBERS EACH YEAR FROM ACROSS THE UNITED STATES ON SHORT-TERM MISSION TRIPS THROUGHOUT LATIN AMERICA. WITH 30 ESTABLISHED MINISTRY BASES, FILTER OF HOPE PARTNERS WITH LOCAL CHURCHES TO ENSURE LONG-TERM SUSTAINABILITY, FOLLOW-UP, AND DISCIPLESHIP FOR NEW BELIEVERS. SECOND, FILTER OF HOPE WORKS WITH INDIGENOUS MISSIONARIES AND CHURCH PLANTERS TO BRING CLEAN WATER AND THE GOSPEL TO UNREACHED PEOPLE GROUPS IN AFRICA, THE MIDDLE EAST, AND SOUTH ASIA, REACHING REMOTE COMMUNITIES WHERE MOST HAVE NEVER HEARD THE NAME OF JESUS. EVERY WATER FILTER DISTRIBUTION IS ACCOMPANIED BY A CLEAR PRESENTATION OF THE GOSPEL, WHICH IS CENTRAL TO THE FILTER OF HOPE'S EVANGELISM, DISCIPLESHIP AND CHURCH PLANTING STRATEGY.

    Expenses $8,164,040

  • STAFF ASSISTS WITH TEAM COORDINATION, TRIP PLANNING, LOGISTICS AND LEADING SHORT TERM MISSION TRIPS. STAFF ALSO WORKS ON ALL GLOBAL MINISTRY INITIATIVES AND PROJECTS OF FILTER OF HOPE.

    Expenses $1,751,196

As filed on the 2025 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Bart Smelley

    FOUNDER/BOAR

    Total calculated
    $283,272
    From this org
    $184,272
    From related orgs
    $0
    Other
    $99,000
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $165,136
    Bonus
    $19,136
    Other
    not reported
    Deferred
    $24,000
    Nontaxable benefits
    $75,000
    Filer's total
    $283,272

  • Robbie Barrineau

    BOARD MEMBER

    Total calculated
    $0

  • Todd Cowart

    BOARD MEMBER

    Total calculated
    $0

  • Steve Hillis

    BOARD CHAIRM

    Total calculated
    $0

  • Dr Jerry Palmer

    BOARD MEMBR/

    Total calculated
    $0

  • Louise Price

    BOARD MEMBER

    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

  • 1a · Housing allowance or residence for personal use
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee

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

The filer's explanations (Part III)

SCHEDULE J, PART III
BART SMELLEY MINISTERIAL HOUSING ALLOWANCE - NONTAXABLE 75,000

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
2025
Filed
15 May 2026
IRS schema version
2025v4.0
Source object
202641529349300319

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