{"success":true,"data":{"_id":591392749,"filings":[{"Organization":{"value":null,"Person":["BRIAN KENYON","TED WHEELER","BRUCE DAUGHERTY","STEVE ATNIP","PHILIP LANCASTER","BENJAMIN RADFORD","ULEYSSES RICHARDSON","TIM SIMMONS","CHAD TAGTOW"],"Title":["VICE- CHAIRM","CHAIRMAN","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","SECRETARY","TREASURER"],"Hours":[40.0,6.0,3.0,3.0,0,0,0,0,0],"Total Compensation":[91600,9300,4650,0,0,0,0,0,0],"Direct compensation":[91600,9300,4650,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To train preachers and bible class teachers for the church of christ","year":2023,"name":"FLORIDA SCHOOL OF PREACHING","phone":8636834043,"website":"WWW.FSOP.NET","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"BRIAN KENYON","year_formation":1969,"state_legal_domicile":"FL","total_volunteers":null,"tax_period_begin":"2023-07-01T00:00:00","tax_period_end":"2024-06-30T00:00:00","address":"1807 S FLORIDA AVE, LAKELAND, FL, 33803, USA","city":"LAKELAND","state":"FL","country":"USA","zip_code":33803},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":9,"Number of independent voting members":5,"Number of employees total":13,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":13,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":671219,"Contributions":{"value":576344,"Other contributions":576344,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":95634,"Investment income total":40950,"Net investment gain":54684,"Income from invest bond proceeds":0},"Other revenues":{"value":-759,"Other total":1079,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":-1838,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":556768,"Grant expense":{"value":110296,"Grants to domestic orgs":0,"Grants to domestic individuals":110296,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":232350,"Current officers":105550,"Disqualified persons":0,"Other salaries and wages":110288,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":16512},"Other expenses":{"value":214122,"Management services":0,"Legal":0,"Accounting":1820,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":10817,"Office expenses":27609,"Information technology":12013,"Royalties":0,"Occupancy":0,"Travel":24427,"Conferences and meetings":23727,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":21511,"Insurance":4203,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":23411,"FEES":14400,"MISSIONS":6867,"TELEPHONE":1661,"PAYROLL EXPENSES:DIRECT D":483},"All other expenses":64584},"Functional Expenses":{"value":null,"Program Service Expenses":387219,"Management And General Expenses":103708,"Fundraising Expenses":65841}},"Assets":{"value":1764967,"Non-interest bearing cash":153419,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":37700,"Prepaid expenses deferred charges":0,"Land, building, equipment":37347,"Investments publicly traded":1536501,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":4305,"Sum of Total Liabilities":0,"Accounts payable, accrued":149,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":4156},"Fund balance":{"value":1760662,"Net assets without donor restriction":1760662,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.6954763923213978,"percentile":0.5341935665777835},"Fundraising Efficiency":{"score":8.753573001625128,"percentile":0.358271961228767},"Operating Margin":{"score":0.1705121577309343,"percentile":0.7242328263169447},"Liabilities to Assets Ratio":{"score":0.0024391390887195056,"percentile":0.5516823082330847},"Operating Reserve Ratio":{"score":3.170022343238117,"percentile":0.7239358327848239},"Officer Compensation Ratio":{"score":0.18957626875107764,"percentile":0.3319704016562257},"Program Expense Growth":{"score":0.013962505474442591,"percentile":0.37914877536523106},"Revenue Growth":{"score":0.14474585295512146,"percentile":0.8415617000821143},"Asset Growth":{"score":0.14041252608427351,"percentile":0.7663730256611829},"Independent Voting Board Pct":{"score":0.5555555555555556,"percentile":0.13454863279600987},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.561366807970443,"percentile":0.4910723838553967}},"source_xml":"202511349349308071_public.xml"},{"Organization":{"value":null,"Person":["BRIAN KENYON","TED WHEELER","STEVE ATNIP","BRUCE DAUGHERTY","BARRY ENZOR","PHILIP LANCASTER","BENJAMIN RADFORD","ULEYSSES RICHARDSON","TIM SIMMONS","CHAD TAGTOW"],"Title":["VICE- CHAIRM","CHAIRMAN","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","SECRETARY","TREASURER"],"Hours":[40.0,0,0,0,0,0,0,0,0,0],"Total Compensation":[95698,9300,4650,2790,0,0,0,0,0,0],"Direct compensation":[95698,9300,4650,2790,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To train preachers and bible class teachers for the church of christ","year":2022,"name":"FLORIDA SCHOOL OF PREACHING","phone":8636834043,"website":"WWW.FSOP.NET","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"BRIAN KENYON","year_formation":1969,"state_legal_domicile":"FL","total_volunteers":null,"tax_period_begin":"2022-07-01T00:00:00","tax_period_end":"2023-06-30T00:00:00","address":"1807 S FLORIDA AVE, LAKELAND, FL, 33803, USA","city":"LAKELAND","state":"FL","country":"USA","zip_code":33803},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":10,"Number of independent voting members":6,"Number of employees total":13,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":13,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":969197,"Contributions":{"value":927000,"Other contributions":927000,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":48835,"Investment income total":48835,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":-6638,"Other total":763,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":-7401,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":482315,"Grant expense":{"value":70123,"Grants to domestic orgs":0,"Grants to domestic individuals":70123,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":235995,"Current officers":112438,"Disqualified persons":0,"Other salaries and wages":106787,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":16770},"Other expenses":{"value":176197,"Management services":0,"Legal":0,"Accounting":1400,"Lobbying services":0,"Investment management fees":10457,"Other services":0,"Advertising":5838,"Office expenses":25453,"Information technology":17446,"Royalties":0,"Occupancy":0,"Travel":29314,"Conferences and meetings":19453,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":7116,"Insurance":3792,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":9091,"BUILDING REPAIR":4570,"TELEPHONE":1698,"AUTO":1618,"FEES":1205},"All other expenses":46837},"Functional Expenses":{"value":null,"Program Service Expenses":355328,"Management And General Expenses":83170,"Fundraising Expenses":43817}},"Assets":{"value":1585831,"Non-interest bearing cash":103827,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":40976,"Prepaid expenses deferred charges":0,"Land, building, equipment":2777,"Investments publicly traded":1438251,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":6048,"Sum of Total Liabilities":0,"Accounts payable, accrued":6048,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1579783,"Net assets without donor restriction":1579783,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.736713558566497,"percentile":0.5621001264772462},"Fundraising Efficiency":{"score":21.15617226190748,"percentile":0.6121407799753648},"Operating Margin":{"score":0.5023560741521074,"percentile":0.9190079481457825},"Liabilities to Assets Ratio":{"score":0.0038137733465924174,"percentile":0.5387057074920563},"Operating Reserve Ratio":{"score":3.2879570405233096,"percentile":0.7313820881243281},"Officer Compensation Ratio":{"score":0.2331215077283518,"percentile":0.2631387704409227},"Program Expense Growth":{"score":-0.005415084719222206,"percentile":0.302788086728289},"Revenue Growth":{"score":0.19032654863873977,"percentile":0.8889514148266543},"Asset Growth":{"score":0.12278462060896017,"percentile":0.7337538377947683},"Independent Voting Board Pct":{"score":0.6,"percentile":0.14358321820463743},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.614385069164605,"percentile":0.6470272377135912}},"source_xml":"202343039349301769_public.xml"},{"Organization":{"value":null,"Person":["TED WHEELER","BRIAN KENYON","TIM SIMMONS","CHAD TAGTOW","STEVE ATNIP","BRUCE DAUGHERTY","GEORGE FRENCH","PHILIP LANCASTER","WALT PODEIN","BENJAMIN RADFORD","ULEYSSES RICHARDSON"],"Title":["Chairman","Director","Secretary","Treasurer","Director","Director","Director","Director","Director","Director","Director"],"Hours":[6.0,40.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,3.0],"Total Compensation":[9300,85021,0,0,2325,2325,0,0,0,0,4650],"Direct compensation":[9300,48721,0,0,2325,2325,0,0,0,0,4650],"Other compensation":[0,36300,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To train preachers and bible class teachers for the church of christ","year":2018,"name":"FLORIDA SCHOOL OF PREACHING","phone":8636834043,"website":"WWW.FSOP.NET","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"BRIAN KENYON","year_formation":1969,"state_legal_domicile":"FL","total_volunteers":null,"tax_period_begin":"2018-07-01T00:00:00","tax_period_end":"2019-06-30T00:00:00","address":"1807 S FLORIDA AVE, LAKELAND, FL, 33803, USA","city":"LAKELAND","state":"FL","country":"USA","zip_code":33803},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":11,"Number of independent voting members":6,"Number of employees total":13,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":13,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":421559,"Contributions":{"value":360722,"Other contributions":360722,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":56120,"Investment income total":17367,"Net investment gain":38753,"Income from invest bond proceeds":0},"Other revenues":{"value":4717,"Other total":3216,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":1501,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":383337,"Grant expense":{"value":119791,"Grants to domestic orgs":0,"Grants to domestic individuals":119791,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":189665,"Current officers":103621,"Disqualified persons":0,"Other salaries and wages":75145,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":10899},"Other expenses":{"value":73881,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":7247,"Other services":0,"Advertising":6952,"Office expenses":23507,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":7087,"Conferences and meetings":17192,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":2164,"Insurance":2778,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":6954,"TELEPHONE":2621,"MISC FEES":2441,"AUTO EXPENSE":1892},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":336303,"Management And General Expenses":47034,"Fundraising Expenses":0}},"Assets":{"value":860296,"Non-interest bearing cash":83537,"Savings and temp cash investments":103,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":48989,"Prepaid expenses deferred charges":0,"Land, building, equipment":1471,"Investments publicly traded":726196,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":2960,"Sum of Total Liabilities":0,"Accounts payable, accrued":2960,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":857336,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":857336,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8773037823116474,"percentile":0.7351056930872532},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.09066821014377584,"percentile":0.6067386923008413},"Liabilities to Assets Ratio":{"score":0.003440676232366534,"percentile":0.5419729021537675},"Operating Reserve Ratio":{"score":2.2442289682446517,"percentile":0.6453350562288676},"Officer Compensation Ratio":{"score":0.27031306657066756,"percentile":0.21718182781640666},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.5454545454545454,"percentile":0.1336619652839945},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6035344089504048,"percentile":0.6158192282471163}},"source_xml":"202041969349304959_public.xml"},{"Organization":{"value":null,"Person":["BRIAN KENYON","TED WHEELER","STEVE ATNIP","BRUCE DAUGHERTY","BARRY ENZOR","GEORGE FRENCH","PHILIP LANCASTER","BENJAMIN RADFORD","ULEYSSES RICHARDSON","TIM SIMMONS","CHAD TAGTOW"],"Title":["VICE- CHAIRM","CHAIRMAN","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","SECRETARY","TREASURER"],"Hours":[40.0,6.0,3.0,3.0,0,0,0,0,0,0,0],"Total Compensation":[85610,9300,4650,2325,0,0,0,0,0,0,0],"Direct compensation":[85610,9300,4650,2325,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To train preachers and bible class teachers for the church of christ","year":2021,"name":"FLORIDA SCHOOL OF PREACHING","phone":8636834043,"website":"WWW.FSOP.NET","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"BRIAN KENYON","year_formation":1969,"state_legal_domicile":"FL","total_volunteers":null,"tax_period_begin":"2021-07-01T00:00:00","tax_period_end":"2022-06-30T00:00:00","address":"1807 S FLORIDA AVE, LAKELAND, FL, 33803, USA","city":"LAKELAND","state":"FL","country":"USA","zip_code":33803},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":11,"Number of independent voting members":7,"Number of employees total":13,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":13,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":575463,"Contributions":{"value":541157,"Other contributions":541157,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":32566,"Investment income total":32566,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":1740,"Other total":581,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":1159,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":364135,"Grant expense":{"value":75371,"Grants to domestic orgs":0,"Grants to domestic individuals":75371,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":205767,"Current officers":101885,"Disqualified persons":0,"Other salaries and wages":89260,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":14622},"Other expenses":{"value":82997,"Management services":0,"Legal":0,"Accounting":900,"Lobbying services":0,"Investment management fees":8600,"Other services":0,"Advertising":11893,"Office expenses":20948,"Information technology":5730,"Royalties":0,"Occupancy":0,"Travel":10489,"Conferences and meetings":15036,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":528,"Insurance":3670,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":5203,"AUTO EXPENSE":2236,"TELEPHONE":1698,"MISC FEE":928,"BANK CHARGES":341},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":296836,"Management And General Expenses":67299,"Fundraising Expenses":0}},"Assets":{"value":1032419,"Non-interest bearing cash":34926,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":52922,"Prepaid expenses deferred charges":0,"Land, building, equipment":1425,"Investments publicly traded":943146,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":555,"Sum of Total Liabilities":0,"Accounts payable, accrued":555,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1031864,"Net assets without donor restriction":1031864,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8151811828030813,"percentile":0.6448275237044138},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.36723125552815733,"percentile":0.8708586805861969},"Liabilities to Assets Ratio":{"score":0.0005375724390969171,"percentile":0.5764523550840417},"Operating Reserve Ratio":{"score":2.8352643937001387,"percentile":0.7000528872882361},"Officer Compensation Ratio":{"score":0.2798000741483241,"percentile":0.20701209789079322},"Program Expense Growth":{"score":-0.030607868093087506,"percentile":0.2345752060195321},"Revenue Growth":{"score":0.08566128394753783,"percentile":0.728435200684463},"Asset Growth":{"score":0.05426533308204671,"percentile":0.5428777454022862},"Independent Voting Board Pct":{"score":0.6363636363636364,"percentile":0.14604653486604965},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5945678126607051,"percentile":0.5894900450625482}},"source_xml":"202310129349301416_public.xml"},{"Organization":{"value":null,"Person":["BRIAN KENYON","TERRANCE BROWNLOW-DINDY","TED WHEELER","STEVE ATNIP","BRUCE DAUGHERTY","ULEYSSES RICHARDSON","BARRY ANZOR","GEORGE FRENCH","PHILIP LANCASTER","WALT PODEIN","BENJAMIN RADFORD","TIM SIMMONS","CHAD TAGTOW"],"Title":["VICE- CHAIRM","DIRECTOR","CHAIRMAN","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","SECRETARY","TREASURER"],"Hours":[40.0,3.0,6.0,3.0,0,0,0,0,0,0,0,0,0],"Total Compensation":[89385,9300,9300,2325,2325,2325,0,0,0,0,0,0,0],"Direct compensation":[89385,9300,9300,2325,2325,2325,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To train preachers and bible class teachers for the church of christ","year":2020,"name":"FLORIDA SCHOOL OF PREACHING","phone":8636834043,"website":"WWW.FSOP.NET","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"BRIAN KENYON","year_formation":1969,"state_legal_domicile":"FL","total_volunteers":null,"tax_period_begin":"2020-07-01T00:00:00","tax_period_end":"2021-06-30T00:00:00","address":"1807 S FLORIDA AVE, LAKELAND, FL, 33803, USA","city":"LAKELAND","state":"FL","country":"USA","zip_code":33803},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":13,"Number of independent voting members":7,"Number of employees total":13,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":13,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":392790,"Contributions":{"value":359487,"Other contributions":359487,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":21910,"Investment income total":11552,"Net investment gain":10358,"Income from invest bond proceeds":0},"Other revenues":{"value":11393,"Other total":1287,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":10106,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":405375,"Grant expense":{"value":130944,"Grants to domestic orgs":0,"Grants to domestic individuals":130944,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":206473,"Current officers":114960,"Disqualified persons":0,"Other salaries and wages":76840,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":14673},"Other expenses":{"value":67958,"Management services":0,"Legal":0,"Accounting":800,"Lobbying services":0,"Investment management fees":7700,"Other services":0,"Advertising":2417,"Office expenses":30820,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":2989,"Conferences and meetings":10984,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":1126,"Insurance":2703,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":8419,"AUTO EXPENSE":3770,"MISC FEE":3040,"TELEPHONE":1593,"BANK CHARGES":16},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":338754,"Management And General Expenses":66621,"Fundraising Expenses":0}},"Assets":{"value":962416,"Non-interest bearing cash":75994,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":50823,"Prepaid expenses deferred charges":0,"Land, building, equipment":1953,"Investments publicly traded":833646,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":2415,"Sum of Total Liabilities":0,"Accounts payable, accrued":2415,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":960001,"Net assets without donor restriction":960001,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8356558741905643,"percentile":0.6724350092239775},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.032040021385473155,"percentile":0.3152472374899601},"Liabilities to Assets Ratio":{"score":0.0025093099034097523,"percentile":0.5509344381572284},"Operating Reserve Ratio":{"score":2.3741375269811904,"percentile":0.6590988871035247},"Officer Compensation Ratio":{"score":0.2835892691951896,"percentile":0.2030649357499486},"Program Expense Growth":{"score":-0.013670129301159791,"percentile":0.2772268404225875},"Revenue Growth":{"score":-0.003519825344334928,"percentile":0.3546704495792238},"Asset Growth":{"score":0.040335908694293994,"percentile":0.4886780323239675},"Independent Voting Board Pct":{"score":0.5384615384615384,"percentile":0.13329642047518928},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.47323524670897976,"percentile":0.2594559256760932}},"source_xml":"202123239349300112_public.xml"},{"Organization":{"value":null,"Person":["BRIAN KENYON","TED WHEELER","TERRANCE BROWNLOW-DINDY","ULEYSSES RICHARDSON","STEVE ATNIP","BRUCE DAUGHERTY","TIM SIMMONS","CHAD TAGTOW","GEORGE FRENCH","PHILIP LANCASTER","WALT PODEIN","BENJAMIN RADFORD","BARRY ANZOR"],"Title":["Director","Chairman","Director","Director","Director","Director","Secretary","Treasurer","Director","Director","Director","Director","Director"],"Hours":[40.0,6.0,3.0,3.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0],"Total Compensation":[85000,9300,6975,4650,2325,2325,0,0,0,0,0,0,0],"Direct compensation":[85000,9300,6975,4650,2325,2325,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To train preachers and bible class teachers for the church of christ","year":2019,"name":"FLORIDA SCHOOL OF PREACHING","phone":8636834043,"website":"WWW.FSOP.NET","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"BRIAN KENYON","year_formation":1969,"state_legal_domicile":"FL","total_volunteers":null,"tax_period_begin":"2019-07-01T00:00:00","tax_period_end":"2020-06-30T00:00:00","address":"1807 S FLORIDA AVE, LAKELAND, FL, 33803, USA","city":"LAKELAND","state":"FL","country":"USA","zip_code":33803},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":13,"Number of independent voting members":6,"Number of employees total":12,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":12,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":364622,"Contributions":{"value":354063,"Other contributions":320903,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":33160,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":20463,"Investment income total":14868,"Net investment gain":5595,"Income from invest bond proceeds":0},"Other revenues":{"value":-9904,"Other total":2659,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":-12563,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":381080,"Grant expense":{"value":120685,"Grants to domestic orgs":0,"Grants to domestic individuals":120685,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":196841,"Current officers":110575,"Disqualified persons":0,"Other salaries and wages":71105,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":15161},"Other expenses":{"value":63554,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":7213,"Other services":0,"Advertising":2329,"Office expenses":22723,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":7129,"Conferences and meetings":15039,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":490,"Insurance":2417,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":6214,"AUTO EXPENSE":2580,"TELEPHONE":2018,"MISC FEE":1616},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":318854,"Management And General Expenses":62226,"Fundraising Expenses":0}},"Assets":{"value":838631,"Non-interest bearing cash":88452,"Savings and temp cash investments":141,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":38647,"Prepaid expenses deferred charges":0,"Land, building, equipment":1780,"Investments publicly traded":709611,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":2589,"Sum of Total Liabilities":0,"Accounts payable, accrued":2589,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":836042,"Net assets without donor restriction":836042,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8367114516636927,"percentile":0.6739074218781468},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.04513715573936844,"percentile":0.29287059536603066},"Liabilities to Assets Ratio":{"score":0.0030871742160735773,"percentile":0.5452249386709667},"Operating Reserve Ratio":{"score":2.2006691508344702,"percentile":0.6404988097834006},"Officer Compensation Ratio":{"score":0.2901621706728246,"percentile":0.19648682057115172},"Program Expense Growth":{"score":-0.043910905495802205,"percentile":0.20856923001779776},"Revenue Growth":{"score":-0.017719567905475027,"percentile":0.3037083573754896},"Asset Growth":{"score":0.0006191575751100626,"percentile":0.32261531047062275},"Independent Voting Board Pct":{"score":0.46153846153846156,"percentile":0.12472350930605619},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4461477511027681,"percentile":0.20365659990444732}},"source_xml":"202130789349300603_public.xml"},{"Organization":{"value":null,"Person":["TED WHEELER","BRIAN KENYON","TIM SIMMONS","CHAD TAGTOW","STEVE ATNIP","BRUCE DAUGHERTY","GEORGE FRENCH","PHILIP LANCASTER","WALT PODEIN","BENJAMIN RADFORD","ULEYSSES RICHARDSON"],"Title":["Chairman","Director","Secretary","Treasurer","Director","Director","Director","Director","Director","Director","Director"],"Hours":[6.0,40.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,3.0],"Total Compensation":[9300,86083,0,0,2325,2325,0,0,0,0,4650],"Direct compensation":[9300,46483,0,0,2325,2325,0,0,0,0,4650],"Other compensation":[0,39600,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To train preachers and bible class teachers for the church of christ","year":2017,"name":"FLORIDA SCHOOL OF PREACHING","phone":8636834043,"website":"WWW.FSOP.NET","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"BRIAN KENYON","year_formation":1969,"state_legal_domicile":"FL","total_volunteers":null,"tax_period_begin":"2017-07-01T00:00:00","tax_period_end":"2018-06-30T00:00:00","address":"1807 S FLORIDA AVE, LAKELAND, FL, 33803, USA","city":"LAKELAND","state":"FL","country":"USA","zip_code":33803},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":11,"Number of independent voting members":6,"Number of employees total":12,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":12,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":378379,"Contributions":{"value":344253,"Other contributions":344253,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":42984,"Investment income total":14826,"Net investment gain":28158,"Income from invest bond proceeds":0},"Other revenues":{"value":-8858,"Other total":2991,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":-11849,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":402112,"Grant expense":{"value":153604,"Grants to domestic orgs":0,"Grants to domestic individuals":153604,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":186073,"Current officers":104683,"Disqualified persons":0,"Other salaries and wages":70981,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":10409},"Other expenses":{"value":62435,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":7546,"Other services":0,"Advertising":5099,"Office expenses":15439,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":6859,"Conferences and meetings":14140,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":2662,"Insurance":2812,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":7878,"AUTO EXPENSE":4025,"TELEPHONE":2616,"MISC FEES":1237},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":348227,"Management And General Expenses":53885,"Fundraising Expenses":0}},"Assets":{"value":837584,"Non-interest bearing cash":38809,"Savings and temp cash investments":103,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":47153,"Prepaid expenses deferred charges":0,"Land, building, equipment":3635,"Investments publicly traded":747884,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":2481,"Sum of Total Liabilities":0,"Accounts payable, accrued":2481,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":835103,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":835103,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8659950461562947,"percentile":0.7177787131544392},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.06272282552678664,"percentile":0.2668633917156594},"Liabilities to Assets Ratio":{"score":0.002962090966398594,"percentile":0.5464003093900198},"Operating Reserve Ratio":{"score":2.0829619608467294,"percentile":0.6266121074098991},"Officer Compensation Ratio":{"score":0.2603329420658921,"percentile":0.2286340679847642},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.5454545454545454,"percentile":0.1336619652839945},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.520765446052347,"percentile":0.3755112358393347}},"source_xml":"201931349349307733_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["BRIAN KENYON","TED WHEELER","BRUCE DAUGHERTY","STEVE ATNIP","PHILIP LANCASTER","BENJAMIN RADFORD","ULEYSSES RICHARDSON","TIM SIMMONS","CHAD TAGTOW"],"Title":["VICE- CHAIRM","CHAIRMAN","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","SECRETARY","TREASURER"],"Hours":[40.0,6.0,3.0,3.0,0,0,0,0,0],"Total Compensation":[91600,9300,4650,0,0,0,0,0,0],"Direct compensation":[91600,9300,4650,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To train preachers and bible class teachers for the church of christ","year":2023,"name":"FLORIDA SCHOOL OF PREACHING","phone":8636834043,"website":"WWW.FSOP.NET","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"BRIAN KENYON","year_formation":1969,"state_legal_domicile":"FL","total_volunteers":null,"tax_period_begin":"2023-07-01T00:00:00","tax_period_end":"2024-06-30T00:00:00","address":"1807 S FLORIDA AVE, LAKELAND, FL, 33803, USA","city":"LAKELAND","state":"FL","country":"USA","zip_code":33803},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":9,"Number of independent voting members":5,"Number of employees total":13,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":13,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":671219,"Contributions":{"value":576344,"Other contributions":576344,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":95634,"Investment income total":40950,"Net investment gain":54684,"Income from invest bond proceeds":0},"Other revenues":{"value":-759,"Other total":1079,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":-1838,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":556768,"Grant expense":{"value":110296,"Grants to domestic orgs":0,"Grants to domestic individuals":110296,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":232350,"Current officers":105550,"Disqualified persons":0,"Other salaries and wages":110288,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":16512},"Other expenses":{"value":214122,"Management services":0,"Legal":0,"Accounting":1820,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":10817,"Office expenses":27609,"Information technology":12013,"Royalties":0,"Occupancy":0,"Travel":24427,"Conferences and meetings":23727,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":21511,"Insurance":4203,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":23411,"FEES":14400,"MISSIONS":6867,"TELEPHONE":1661,"PAYROLL EXPENSES:DIRECT D":483},"All other expenses":64584},"Functional Expenses":{"value":null,"Program Service Expenses":387219,"Management And General Expenses":103708,"Fundraising Expenses":65841}},"Assets":{"value":1764967,"Non-interest bearing cash":153419,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":37700,"Prepaid expenses deferred charges":0,"Land, building, equipment":37347,"Investments publicly traded":1536501,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":4305,"Sum of Total Liabilities":0,"Accounts payable, accrued":149,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":4156},"Fund balance":{"value":1760662,"Net assets without donor restriction":1760662,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.6954763923213978,"percentile":0.5341935665777835},"Fundraising Efficiency":{"score":8.753573001625128,"percentile":0.358271961228767},"Operating Margin":{"score":0.1705121577309343,"percentile":0.7242328263169447},"Liabilities to Assets Ratio":{"score":0.0024391390887195056,"percentile":0.5516823082330847},"Operating Reserve Ratio":{"score":3.170022343238117,"percentile":0.7239358327848239},"Officer Compensation Ratio":{"score":0.18957626875107764,"percentile":0.3319704016562257},"Program Expense Growth":{"score":0.013962505474442591,"percentile":0.37914877536523106},"Revenue Growth":{"score":0.14474585295512146,"percentile":0.8415617000821143},"Asset Growth":{"score":0.14041252608427351,"percentile":0.7663730256611829},"Independent Voting Board Pct":{"score":0.5555555555555556,"percentile":0.13454863279600987},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.561366807970443,"percentile":0.4910723838553967}},"source_xml":"202511349349308071_public.xml"},"sector":"Education","donation_categories":[],"zakat_policy":null},"error":null}