2025-11-06T14:31:50-07:00 2025-06-30 990 2024-07-01 362472249 CHRISTIAN SERVICE BRIGADE INC CHRI 7165260026 PO BOX 1010 HAMBURG NY 14075 KIMBERLY FERRI DIRECTOR OF OPERATIONS 7165260026 2025-09-25 1 2024 2025-03-06 01:10:19Z KIMBERLY FERRI PO BOX 1010 HAMBURG NY 14075 827225 0 X WWW.CSBMINISTRIES.ORG X 1962 IL TRAINING MEN TO DISCIPLE BOYS FOR CHRIST. 11 11 13 1500 0 0 619417 622576 24108 21865 15417 5479 30532 31119 689474 681039 0 0 0 0 635088 606554 0 6875 90571 105711 148087 740799 761516 -51325 -80477 297681 212012 71840 67932 225841 144080 DEDICATED TO ENGAGING, ENCOURAGING AND EQUIPPING GODLY MEN TO RAISE UP GODLY YOUNG MEN TO LEAD AND SERVE IN FAMILY, CHURCH AND COMMUNITY. 0 0 546292 124653 90570 ASSISTING LOCAL CHURCHES IN A MINISTRY TO ADULTS AND CHILDREN BY PROVIDING TRAINING, LITERATURE, SUPPLIES AND OFFICE/FIELD ASSISTANCE, INSTRUCTION, AND COUNSEL. 0 0 0 546292 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 7 0 1 13 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X X X KIMBERLY FERRI 7165260026 PO BOX 1010 HAMBURG NY 14075 X X DAVID MILLER INTERIM PRESIDENT, BOARD TREASURER 10 X X 0 0 0 MARK SHOGER BOARD CHAIRMAN 0.5 0 X X 0 0 0 WAYNE KEYSER BOARD VICE CHAIRMAN 0.5 0 X X 0 0 0 JULES PAOLI BOARD SECRETARY 0.5 0 X X 0 0 0 HEATHER MATTIUZO BOARD DIRECTOR 0.5 0 X 0 0 0 WAYNE KING BOARD DIRECTOR 0.5 0 X 0 0 0 SEAN BIGGS BOARD DIRECTOR 0.5 0 X 0 0 0 DAVID DROPPA BOARD DIRECTOR 0.5 0 X 0 0 0 ALEXANDER SMITH BOARD DIRECTOR 0.5 0 X 0 0 0 JAE LEE BOARD DIRECTOR 0.50 0 X 0 0 0 TIMOTHY WELLS BOARD DIRECTOR 0.5 0 X 0 0 0 MICHAEL O'HARA PRESIDENT 40 0 X X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 622576 0 622576 PROGRAM FEES 900099 21865 21865 0 0 0 0 0 0 21865 5405 0 0 5405 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100080 0 100006 0 74 0 74 74 0 0 0 77299 46180 31119 31119 0 0 0 681039 53058 0 5405 X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 554870 402986 98039 53845 3967 2881 701 385 14467 10507 2556 1404 33250 24148 5875 3227 5001 3246 997 758 6875 6875 6337 4114 1263 960 6810 4946 1203 661 2795 2030 494 271 24651 16002 4914 3735 11311 9633 1036 642 8720 7236 617 867 371 131 198 42 5347 3669 497 1181 BANK FEES 8778 6880 562 1336 FUNDRAISING EXPENSE 9885 0 0 9885 TELEPHONE+POSTAGE 12012 8383 1969 1660 Inventory impairment loss 27347 27347 0 0 18722 12153 3732 2837 761516 546292 124653 90571 X 54466 64715 69050 3916 0 0 332 0 0 0 0 0 72486 38618 54 64 32567 32567 372 0 96689 101643 4232 3056 297681 212012 43045 41065 3056 28795 23811 71840 67932 X 221609 141024 4232 3056 225841 144080 297681 212012 X -80477 -2991 0 0 0 1707 X 0 0 0 X 669828 609810 724549 619417 622576 3246180 669828 609810 724549 619417 622576 3246180 11265 3234915 583 842 3037 6749 5405 16616 3262796 0.99145 0.9925 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 0 0 0 0 32567 32567 0 0 0 0 0 0 ANNUITIES PAYABLE 23811 23811 Form 990, Part VI, Section A, Line 2 ONE BOARD MEMBER IS THE PARENT OF ANOTHER BOARD MEMBER Form 990, Part VI, Section B, Line 11b THE TREASURER REVIEWS THE 990 AND IS THE INDIVIDUAL CHARGED WITH GOVERNANCE ON BEHALF OF THE BOARD. ANY CONCERNS OR SUBJECTIVE JUDGEMENTS ARE BROUGHT TO THE ATTENTION OF THE BOARD. ALL BOARD MEMBERS RECEIVED A COPY OF THE FORM 990 PRIOR TO FILING. Form 990, Part VI, Section B, Line 12c THE ORGANIZATION HAS ITS BOARD MEMBERS ANNUALLY SIGN CONFLICT OF INTEREST ATTESTATIONS PROVIDING SUFFICENT INFORMATION ABOUT HIS OR HER PERSONAL INTERESTS/RELATIONSHIPS SO THE ORGANIZATION CAN 1) DETERMINE IF ANY POTENTIAL OR ACTUAL CONFLICTS EXIST AND 2) MONITOR ASSIGNMENTS TO AVOID PLACING THE BOARD MEMBER IN A POSITION WHERE THERE IS ANY APPEARENCE POTENTIAL OR ACTUAL, OF A CONFLICT OF INTEREST OR OBJECTIVITY. THE COMPLETED STATEMENTS ARE REVIEWED AT THE ORGANIZATION'S ANNUAL MEETING AND MAINTAINED IN THE ORGANIZATION'S RECORDS. Form 990, Part VI, Section B, Line 15 FORM 990, PART VI, SECTION B, LINE 15A: ON AN ANNUAL BASIS, THE EXECUTIVE COMMITTEE OF THE CSB BOARD OF DIRECTORS PERFORMS A REVIEW OF THE COMPENSATION OF THE ORGANIZATIONS PRESIDENT. THE ORGANIZATION CONSULTS WITH THE EVANGELICAL COUNCIL ON FINANCIAL ACCOUNTABILITY (ECFA), WHICH COMPILES RELEVANT COMPARABLE COMPENSATION DATA ON BEHALF OF MEMBER ORGANIZATIONS. Form 990, Part VI, Section C, Line 19 COPIES OF THE ORGANIZATIONAL DOCUMENTS ARE MAILED PROMPTLY UPON REQUEST. IN ADDITION, THESE DOCUMENTS ARE AVAILABLE ON THE WEBSITE. Form 990, Part VII, Section A, Line 1a DURING THE TAX YEAR THE ORGANIZATION HAD AN INTERIM PRESIDENT, DAVID MILLER, WHO WAS NOT COMPENSATED. BEGINNING WITH THE NEXT FISCAL YEAR THE ORGANIZATION HIRED A PRESIDENT, MICHAEL O'HARA, WHO IS BEING COMPENSATED, BUT NOT DURING THE FILING PERIOD. THE HIRE DATE OF THE NEW PRESIDENT WAS JULY 1, 2025. Form 990, Part IX, Line 5 DURING THE TAX YEAR THE ORGANIZATION HAD AN INTERIM PRESIDENT, DAVID MILLER, WHO WAS NOT COMPENSATED. BEGINNING WITH THE NEXT FISCAL YEAR THE ORGANIZATION HIRED A PRESIDENT, MICHAEL O'HARA, WHO IS BEING COMPENSATED, BUT NOT DURING THE FILING PERIOD. THE HIRE DATE OF THE NEW PRESEIDENT WAS JULY 1, 2025. Form 990, Part IX, Line 11g The organization purchased religious education resources during the year. These materials, valued at $5,000, were distributed at no charge to local church units of Christian Service (CSB) in direct furtherance of the organization's exempt religious and educational purposes. The cost of these resources is reported as program service expenses. No revenue was generated from the distribution. Form 990, Part IX, Line 24a - 24d During the tax year, the organization recognized an impairment loss of $27,347 related to inventory carried in QuickBooks Desktop. The impairment reflects a write-down of religious education materials to their net realizable value in accordance with generally accepted accounting principles (GAAP). The QuickBooks Desktop perpetual inventory system was used to track and value inventory, and the adjustment was required to align book values with actual market conditions and usability of the items. This loss is reported as a program service expense in Part IX and reduces the inventory balance in Part X. No revenue was generated from the impaired inventory, and the adjustment ensures that the organization's financial statements present a fair and accurate value of assets. Form 990, Part X, Line 8 During the tax year, the organization recognized an impairment loss of $27,347 related to inventory carried in QuickBooks Desktop. The impairment reflects a write-down of religious education materials to their net realizable value in accordance with generally accepted accounting principles (GAAP). The QuickBooks Desktop perpetual inventory system was used to track and value inventory, and the adjustment was required to align book values with actual market conditions and usability of the items. This loss is reported as a program service expense in Part IX and reduces the inventory balance in Part X. No revenue was generated from the impaired inventory, and the adjustment ensures that the organization's financial statements present a fair and accurate value of assets. Form 990, Part XI, Line 9 CHANGE IN VALUE OF ANNUITIES PAYABLE 2,883. CHANGE IN NET ASSET OF DONATIONS WITH RESTRICTIONS, CAMP SCHOLARSHIPS -1,176