Form 990 for tax year 2022

Filed by FIRST PRIORITY OF AMERICA INC.

What the amendment changed

Compared with the return it replaced , filed 21 December 2023 — the latest of 2 it replaced. matched by us Only the Part I totals and the names listed in Part VII 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 SchellingBRAD SCHELLING

Listed only on the later return

Adam RobertsonADAM ROBERTSON
Jason DollJASON DOLL
Scott EmerineSCOTT EMERINE

Listed under a different title

Dustin DollDUSTIN DOLL: DIRECTOR then ADVISORY BOA
Jb CollingsworthJB COLLINGSWORTH: SECRETARY then DIRECTOR
Mike RobertsMIKE ROBERTS: TREASURER then DIRECTOR
Warren RoboldWARREN ROBOLD: EXEC. VP MIN then EXEC. VICE P

Totals

Total revenue: $1,146,392
Total expenses: $600,080
Contributions and grants received: $1,140,983
Grants paid: $0
Program service revenue: $0
Investment income: $91
Other revenue: $5,318
Total assets, end of year: $1,297,715
Total liabilities, end of year: $34,174
Net assets or fund balances, end of year: $1,263,541
Program services expenses (Part IX): $476,091
Management and general expenses: $80,289
Fundraising expenses: $43,700
Program service expenses (Part III): $476,091

Program services were 79.3% 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

$1,140,983
3 · Investment income

total $91 · related or exempt $91
10a · Gross sales of inventory

$6,258
10b · Cost of goods sold

$940
10c · Net income from sales of inventory

total $5,318 · related or exempt $5,318

Functional expenses

Part IX, the statement of functional expenses.

5 · Compensation of officers, directors and key employees

total $116,172 · program services $92,938 · management and general $11,617 · fundraising $11,617
7 · Other salaries and wages

total $200,848 · program services $158,278 · management and general $22,785 · fundraising $19,785
8 · Pension plan contributions

total $3,120 · program services $1,560 · management and general $1,560
9 · Other employee benefits

total $73,728 · program services $73,728
10 · Payroll taxes

total $13,417 · program services $10,733 · management and general $1,342 · fundraising $1,342
11c · Fees: accounting

total $13,181 · program services $6,590 · management and general $6,591
13 · Office expenses

total $10,002 · program services $1,620 · management and general $7,759 · fundraising $623
14 · Information technology

total $28,017 · program services $21,012 · management and general $7,005
16 · Occupancy

total $13,639 · management and general $13,639
17 · Travel

total $28,633 · program services $18,612 · management and general $2,863 · fundraising $7,158
19 · Conferences, conventions and meetings

total $16,614 · program services $9,058 · management and general $4,381 · fundraising $3,175
23 · Insurance

total $1,484 · program services $1,484
24a · Other expenses: MINISTRY EXPENSES

total $59,249 · program services $59,249
24b · Other expenses: RESOURCES

total $10,948 · program services $10,948
24c · Other expenses: REIMBURSEMENTS

total $7,364 · program services $7,364
24d · Other expenses: BANK FEES

total $3,632 · program services $2,906 · management and general $726
24e · All other expenses

total $32 · program services $11 · management and general $21

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $721,657 · end of year $1,285,490
4 · Accounts receivable

beginning of year $5,242 · end of year $1,520
8 · Inventories for sale or use

beginning of year $8,673 · end of year $9,066
9 · Prepaid expenses and deferred charges

beginning of year $1,500 · end of year $1,639
15 · Other assets

beginning of year $4,183
17 · Accounts payable and accrued expenses

beginning of year $19,109 · end of year $29,665
25 · Other liabilities

beginning of year $4,917 · end of year $4,509
31 · Retained earnings, endowment or other funds

beginning of year $717,229 · end of year $1,263,541

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 $383,153
TRAINING YOUTH MINISTERS HOW TO EQUIP, ECOURAGE, AND EMPOWER SECONDARY

Expenses $92,938

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

Listed in Part VII

Mark RobbinsMARK ROBBINS

PRESIDENT

Total calculated

$65,172

From this org

$61,554

From related orgs

$0

Other

$3,618

Hours/week

40
Warren RoboldWARREN ROBOLD

EXEC. VICE P

Total calculated

$51,000

From this org

$51,000

From related orgs

$0

Other

$0

Hours/week

40
Cary BrownCARY BROWN

CHAIRMAN

Total calculated

$0
Jb CollingsworthJB COLLINGSWORTH

DIRECTOR

Total calculated

$0
Dustin DollDUSTIN DOLL

ADVISORY BOA

Total calculated

$0
Jason DollJASON DOLL

ADVISORY BOA

Total calculated

$0
Leon DrennanLEON DRENNAN

VICE CHAIRMA

Total calculated

$0
Scott EmerineSCOTT EMERINE

ADVISORY BOA

Total calculated

$0
Kevin KolbKEVIN KOLB

DIRECTOR

Total calculated

$0
Jerry MeadowsJERRY MEADOWS

DIRECTOR

Total calculated

$0
Mike RobertsMIKE ROBERTS

DIRECTOR

Total calculated

$0
Adam RobertsonADAM ROBERTSON

ADVISORY BOA

Total calculated

$0
JD SimpsonJD 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.

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: 202400179349301320

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