2024-11-01T10:11:53+00:00 2023-12-31 363990892 Capin Crouse LLP 3200 E Guasti Road Suite 230 Ontario CA 91761 990 2023-01-01 330081173 Financial Planning Ministry FINA 8008714901 2010 Main Street 100 Irvine CA 926147265 Michael S Prior President 8008714901 2024-11-01 true Andrea Salamy P00705827 5055022746 2023-07-24 2023 2024-10-15 13:58:12Z Michael S Prior 2010 Main Street 100 Irvine CA 926147265 4092881 false X fpm.org X 1990 CA To promote Christian stewardship and estate planning. 3 3 22 5 0 0 579386 690679 3036498 3392500 3995 9702 592 0 3620471 4092881 0 0 0 0 1910013 2209303 0 0 0 1350387 1516293 3260400 3725596 360071 367285 1684447 2050334 569589 484133 1114858 1566201 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. false false 2820430 3392500 Provide stewardship education on biblical estate planning and assist families in creating their estate plan. 2820430 true true false false false false false false false true false false true true false true false false false false false false false false false false false false true false false false false false false true false false false false false false false false false false true 26 0 true 22 true false false false false false false false false false false false false X 3 3 false false true false false false false true true false false true true true true true true true true false CA X Grace Grubert 8008714901 2010 Main Street suite 100 Irvine CA 926147265 Jessica Furlong Chairman 1.0 X X 0 0 0 Bruce Alex Calder Director/FPM Consultant (part year) 15.0 X 44732 0 0 Leontin Sabo Director/FPM Consultant (part year) 10.0 X 28689 0 0 Matthew Robinson Director 1.0 X 0 0 0 Rick Marsh Director 1.0 X 0 0 0 D Clay Perkins Exec VP / Secretary 40.0 X 179689 0 116980 Grace Grubert CFO/COO/Treasurer 40.0 X 268858 0 62146 Michael S Prior President 40.0 X 176370 0 163249 698338 0 342375 3 false true false 0 53734 636945 690679 Sponsorship Revenue 900099 3392500 3392500 0 0 0 0 3392500 9702 9702 0 0 0 0 0 0 0 0 0 4092881 3392500 0 9702 X 1040713 779544 261169 180901 141158 39743 796131 572076 224055 35681 26047 9634 81589 59560 22029 74288 54230 20058 23555 23555 29110 29110 669695 667533 2162 0 8925 8925 212605 133665 78940 132437 96679 35758 186012 135757 50255 132459 123079 9380 51876 51876 42605 31102 11503 27014 27014 0 0 0 0 3725596 2820430 905166 0 387780 638966 295016 310457 0 100000 16700 18800 0 0 0 0 0 0 33723 63025 807559 446190 319050 361369 212985 297305 0 0 419193 260412 1684447 2050334 122863 152599 0 2050 51400 0 0 0 0 444676 280134 569589 484133 X 1114858 1566201 0 0 0 0 1114858 1566201 1684447 2050334 367285 84058 0 X false true X true false X 253794 273723 430205 579386 690679 2227787 0 0 253794 273723 430205 579386 690679 2227787 104719 2123068 1117 4263 3145 3995 9702 22222 0 1512 116 2456 592 0 4676 2254685 13372883 0.9416 0.9528 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 1512.0, COLUMN B - 116.0, COLUMN C - 2456.0, COLUMN D - 592.0, COLUMN E - , COLUMN F - 4676.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 245772 244047 1725 122094 100288 21806 439693 101855 337838 361369 Operating Lease - right of use assets 260412 260412 Operating lease obligation 280134 280134 4176939 84058 0 84058 4092881 0 0 4092881 3725596 0 0 3725596 0 0 3725596 X true true X X false false false false false false false true false Michael S Prior President 176370 0 0 0 0 0 59500 0 103749 0 339619 0 0 0 Grace Grubert CFO/COO/Treasurer 258858 0 10000 0 0 0 26500 0 35646 0 331004 0 0 0 D Clay Perkins Exec VP / Secretary 169689 0 10000 0 0 0 23500 0 93480 0 296669 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use 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) Schedule J, Part I, Line 7 Non-fixed payments The organization made nonfixed payments in the form of discretionary bonuses. Suzanne Baker Family member of Michael Prior, President 66220 Total Compensation false Sandra Perkins Family member of D. Clay Perkins, Vice President 33706 Nonemployee 1099-NEC Compensation false Caroline Renfro Family member of Grace Grubert, CFO/COO 80975 Total Compensation false Form 990, Part VI, Line 4 Significant changes to organizational documents The updated bylaws removed the class of "members." As a result, governing body members are no longer elected by the "members" of the organization. The Secretary's responsibilities were updated. The voting board member qualifications were updated. Form 990, Part VI, Line 11b Review of form 990 by governing body 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, Line 12c Conflict of interest policy 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, Line 15a Process to establish compensation of top management official The Board of Directors determines the President's compensation. 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, Line 15b Process to establish compensation of other employees See narrative for Form 990, Part VI, Line 15a. Form 990, Part VI, Line 19 Required documents available to the public Financial Planning Ministry makes its governing documents, conflict of interest policy, and financial statements available upon request. Form 990, Part IX, Line 11g Other Fees Document Specialists - Total Expense: 276418, Program Service Expense: 276418, Management and General Expenses: , Fundraising Expenses: ; Stewardship Consultant - Total Expense: 319683, Program Service Expense: 319683, Management and General Expenses: , Fundraising Expenses: ; Payroll fees and leased employee - Total Expense: 73594, Program Service Expense: 71432, Management and General Expenses: 2162, Fundraising Expenses: ; 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.