Nonprofit · EIN 81-3991404
AND INSTITUTE
Tax-exempt · ATLANTA, GA 30318
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $689,790 | $763,042 | -$73,252 | $104,728 | $672 | $104,056 |
| December 31, 2024 | 990 | $752,370 | $798,829 | -$46,459 | $290,143 | $191,938 | $98,205 |
| December 31, 2023 | 990 | $607,936 | $958,512 | -$350,576 | $249,620 | $1,413 | $248,207 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $605,776
- Program service revenue
- $74,426
- Investment income
- $0
- Other revenue
- $9,588
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $150,000
- Other salaries and wages
- $281,731
- Salaries, compensation and benefits (total)
- $471,338
- Professional fundraising fees
- $0
- Legal fees
- $5,130
- Occupancy
- $47,310
- Travel
- $76,300
- Program services (functional)
- $402,253
- Management and general (functional)
- $358,628
- Fundraising (functional)
- $2,161
Balance sheet and other
- Total assets, start of year
- $290,143
- Total assets, end of year
- $104,728
- Total liabilities, end of year
- $672
- Net assets, end of year
- $104,056
- Net assets without donor restrictions
- $104,056
- Gross receipts
- $689,790
- Employees
- 7
- Volunteers
- 250
- Year formed
- 2018
- State of legal domicile
- GA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Justin E Giboney | Executive Director Trustee or director, Officer | 35 | $150,000 |
| Amisho Lewis | Secretary Trustee or director | 1 | $0 |
| Joshua Crossman | Board Member Trustee or director | 1 | $0 |
| Lisa Fields | Chair Trustee or director | 1 | $0 |
| Daniel Stinson | Treasurer Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Justin E Giboney | Executive Director Trustee or director, Officer | 35 | $145,385 |
| Amisho Lewis | Secretary Trustee or director | 1 | $0 |
| Joshua Crossman | Board Member Trustee or director | 1 | $0 |
| Lisa Fields | Chair Trustee or director | 1 | $0 |
| Daniel Stinson | Treasurer Trustee or director | 5 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Justin E Giboney | Executive Director Trustee or director, Officer | 35 | $149,231 |
| Joshua Crossman | Board Member Trustee or director | 1 | $0 |
| Lisa Fields | Board Member Trustee or director | 1 | $0 |
| Amisho Lewis | Board Member Trustee or director | 1 | $0 |
| Angel Maldonado | Board Member Trustee or director | 35 | $0 |
Address and contacts
- Address (IRS master file)
- 1500 MARIETTA RD NW STE 4, ATLANTA, GA 30318-3653
- In care of
- % JUSTIN GIBONEY
- Principal officer (990 for 2025)
- Justin E Giboney, 1500 Marietta Rd NW STE 4, Atlanta, GA 30318
- Signed the 990
- JUSTIN GIBONEY, Executive Director
- Phone
- (678) 643-3844
- Return prepared by
- VS Cooper and Company LLC
Mission
To educate Christians to better apply biblical values in the public square.
Program accomplishments
- Educate Christians enaging in politics and cultureExpenses $402,253 · revenue $74,426
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 81-3991404
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2018
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Civil rights, social action and advocacy (R99)
- Assets (IRS master file)
- $104,728
- Income (IRS master file)
- $689,790
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $689,790 | $763,042 | $104,728 | XML |
| 990 | December 2024 | $752,370 | $798,829 | $290,143 | XML |
| 990 | December 2023 | $607,936 | $958,512 | $249,620 | XML |
| 990 | December 2022 | $995,682 | $829,100 | $604,178 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 81-3991404).
Questions about AND INSTITUTE
- What is the EIN of AND INSTITUTE?
- The employer identification number (EIN) of AND INSTITUTE is 81-3991404.
- Is AND INSTITUTE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2018.
- Are donations to AND INSTITUTE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does AND INSTITUTE file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of AND INSTITUTE due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did AND INSTITUTE last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of AND INSTITUTE?
- The 990 for the year ended December 31, 2025 names Justin E Giboney.
- Who are the officers and directors of AND INSTITUTE?
- The 990 for the year ended December 31, 2025 lists 5 people; 1 received compensation from the organization, the highest $150,000 (Justin E Giboney, Executive Director).
- How much revenue does AND INSTITUTE have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $689,790, expenses of $763,042 and total assets of $104,728 at year end.
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All nonprofits in ATLANTA · Georgia · Civil rights, social action and advocacy