2023-10-20T13:45:52-05:00 2022-12-31 363990892 Capin Crouse LLP 3200 E Guasti Road Suite 230 Ontario CA 91761 990 2022-01-01 330081173 Financial Planning Ministry FINA 8008714901 2010 Main Street 100 Irvine CA 926147265 Michael S Prior President 8008714901 2023-10-20 1 Michael Prior 999009999 0 Ashley Peabody P01385870 5055022746 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z Michael S Prior 2010 Main Street 100 Irvine CA 926147265 3620471 0 X fpm.org X 1990 CA To promote Christian stewardship and estate planning. 4 2 20 4 0 0 430205 579386 2596968 3036498 3145 3995 2456 592 3032774 3620471 0 0 0 0 1691127 1910013 0 0 0 1162162 1350387 2853289 3260400 179485 360071 1106384 1684447 222194 569589 884190 1114858 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. 0 0 2301754 3036498 Provide stewardship education on biblical estate planning and assist families in creating their estate plan. 2301754 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 38 0 1 20 1 0 0 0 0 0 0 0 0 0 0 0 0 X 4 2 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X Grace Grubert 8008714901 2010 Main Street 100 Irvine CA 926147265 X Leo Sabo Director/Consultant 11.00 X 20301 0 0 Alex Calder DirectorConsultant Partner Church Development Director 11.00 X 24696 0 0 Michael Miller Chairman 0.50 X X 0 0 0 Jessica Furlong Director 0.50 X 0 0 0 Michael S Prior President 40.00 X 116414 0 145167 D Clay Perkins Executive Vice President/Secretary 40.00 X 128019 0 97467 Grace Grubert CFO/COO/Treasurer 40.00 X 202657 0 49719 492087 0 292353 3 0 1 0 Baytech Consulting LLC 1835 Newport Blvd Suite A109 313 Costa Mesa CA 92627 Software Programmer 194159 1 579386 579386 Sponsorship revenue 900099 3036498 3036498 3036498 3995 3995 592 592 592 3620471 3036498 0 4587 X 785417 585504 199913 164288 125916 38372 777710 561741 215969 32880 24002 8878 73300 53509 19791 76418 55785 20633 16360 16360 24065 24065 479656 477817 1839 5984 5984 389916 112116 277800 87867 64143 23724 130171 95025 35146 102636 98412 4224 48210 48210 43047 31424 11623 22475 22475 3260400 2301754 958646 0 420953 387780 285275 295016 12300 16700 30980 33723 722636 403586 144742 319050 212134 212985 0 419193 1106384 1684447 183644 122863 38550 2050 0 444676 222194 569589 X 884190 1114858 884190 1114858 1106384 1684447 360071 -129403 0 X 0 1 X 1 0 X 255123 253794 273723 430205 579386 1792231 255123 253794 273723 430205 579386 1792231 67600 1724631 486 1117 4263 3145 3995 13006 90 1512 116 2456 592 4766 1810003 11860720 0.95280 0.95770 X Schedule A, Part II, Line 10, Explanation of Other Income: Other Income - 2018 Amount: $ 90. 2019 Amount: $ 1,512. 2020 Amount: $ 116. 2021 Amount: $ 2,456. 2022 Amount: $ 592. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 245772 243169 2603 121347 88917 32430 355517 71500 284017 319050 Operating Lease - right of use assets 419193 419193 Operating lease obligation 444676 444676 3491068 -129403 -129403 3620471 0 3620471 3260400 0 3260400 0 3260400 X 1 1 X X 0 0 0 0 0 0 0 0 0 Michael S Prior President 116414 0 0 0 0 0 49500 0 96106 0 262020 0 0 0 Grace Grubert CFO/COO/Treasurer 202657 0 0 0 0 0 21500 0 28352 0 252509 0 0 0 D Clay Perkins Executive Vice President/Secretary 128019 0 0 0 0 0 18500 0 79372 0 225891 0 0 0 Part I, Line 1a 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) Suzanne Baker Family member of Michael Prior, President 66220 Compensation and benefits 0 Sandra Perkins Family member of D. Clay Perkins, Vice President 22171 Compensation 0 Caroline Renfro Family member of Grace Grubert, CFO/COO 75897 Compensation and benefits 0 Form 990, Part VI, Section A, line 6 The members of this corporation shall consist of those Christian churches, institutions, and agencies that have complied with the requirements set forth in Section 4.02 of the bylaws. Form 990, Part VI, Section A, line 7a Under Section 4.15 of the bylaws, those whose names stand on the membership records of the organization on the day of any meeting of members shall be entitled to vote at such a meeting. Every member entitled to vote at any election for Directors shall be entitled to one vote. Form 990, Part VI, Section B, line 11b Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS. Form 990, Part VI, Section B, line 12c The organization requires all officers and board of directors to annually complete and sign a conflict of interest questionnaire. The President is responsible for reviewing the signed statements and ensuring that interested persons are in compliance with the conflict of interest policy. The President's statement is reviewed by the CFO/COO. Should any potential conflicts of interest be disclosed, the director or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. Form 990, Part VI, Section B, line 15 The Board of Directors determines the President's compensation. Additionally, the President determines compensation for the Executive Vice President and CFO/COO. Officer compensation at similar organizations is reviewed to determine reasonableness. Compensation decisions are documented on an annual basis in the budget which is approved by the Board. Form 990, Part VI, Section C, line 19 Financial Planning Ministry makes its governing documents, conflict of interest policy, and financial statements available upon request. Form 990, Part VII and Schedule J, Part II: Compensation reported in Part VII, column D and Schedule J, Part II, column B is the amount reported on the individual's W-2, box 1 or 5 (whichever amount is greater) per the IRS instructions. In the case of minister's compensation when box 5 of the W-2 is not applicable, box 1 compensation is used. Employee deferrals to qualified retirement plans are normally captured in box 5, not box 1 of Form W-2. For reporting purposes we have included the minister's retirement plan deferrals in Part VII, column F and Schedule J, Part II, column C. Form 990, Part IX, line 11g Document preparation: Program service expenses 251,640. Management and general expenses 0. Fundraising expenses 0. Total expenses 251,640. Estate consultant: Program service expenses 219,365. Management and general expenses 0. Fundraising expenses 0. Total expenses 219,365. Payroll processing fee: Program service expenses 6,812. Management and general expenses 1,839. Fundraising expenses 0. Total expenses 8,651.