FOUNDATIONS CHRISTIAN COUNSELING SERVICES INC: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- FOUNDATIONS CHRISTIAN COUNSELING SERVICES INC (EIN 11-3675939)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-12
- IRS object ID
- 202543169349308829
- Schema version
- 2024v5.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-11-12T15:51:37-08:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 200609534 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DESENA & COMPANY CPAS LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 Eagle Rock Avenue Suite 110 | AddressLine1Txt |
| City | East Hanover | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 07936 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 113675939 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FOUNDATIONS CHRISTIAN COUNSELING | BusinessNameLine1Txt |
| Business Name Line2 | SERVICES INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | FOUN | BusinessNameControlTxt |
| Phone | 5704025088 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1546 ROUTE 209 106 | AddressLine1Txt |
| City | BRODHEADSVILLE | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 18322 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RACHEL SCHARFF | PersonNm |
| Person Title | Executive Dir. | PersonTitleTxt |
| Signature | 2025-11-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Raymond B Desena CPA | PreparerPersonNm |
| PTIN | P00528300 | PTIN |
| Phone | 9736023300 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | RACHEL SCHARFF | PrincipalOfficerNm |
| Gross Receipts | $690,010 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.foundchristcounsel.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2002 | FormationYr |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Activity Or Mission | Foundations Christian Counseling Services, Inc's mission is to serve the Church and community through biblically-based, professional counsel, resources and instruction for Christ-like growth and change. The Organization's goal is to help the residents of the community to build a strong relation foundation by communicating the truths of scripture and love of Christ so that God's good and gracious will may be discovered and applied in the lives of relationships of the residents of the community. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 3 | VotingMembersIndependentCnt |
| Total Employee | 41 | TotalEmployeeCnt |
| Total Volunteers | 1 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $75,998 | PYContributionsGrantsAmt |
| CY Contributions Grants | $65,492 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $681,526 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $612,145 | CYProgramServiceRevenueAmt |
| PY Investment Income | $5,647 | PYInvestmentIncomeAmt |
| CY Investment Income | $3,567 | CYInvestmentIncomeAmt |
| PY Other Revenue | $6,997 | PYOtherRevenueAmt |
| CY Other Revenue | $1,132 | CYOtherRevenueAmt |
| PY Total Revenue | $770,168 | PYTotalRevenueAmt |
| CY Total Revenue | $682,336 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $23,560 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $16,025 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $658,742 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $607,969 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $60,799 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $136,483 | PYOtherExpensesAmt |
| CY Other Expenses | $134,949 | CYOtherExpensesAmt |
| PY Total Expenses | $818,785 | PYTotalExpensesAmt |
| CY Total Expenses | $758,943 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$48,617 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$76,607 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $276,234 | TotalAssetsBOYAmt |
| Total Assets EOY | $219,076 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $10,040 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $29,489 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $266,194 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $189,587 | NetAssetsOrFundBalancesEOYAmt |
| Mission | Foundations Christian Counseling Services, Inc's mission is to serve the Church and community through biblically-based, professional counsel, resources and instruction for Christ-like growth and change. The Organization's goal is to help the residents of the community to build a strong relation foundation by communicating the truths of scripture and love of Christ so that God's good and gracious will may be discovered and applied in the lives of relationships of the residents of the community. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $490,629 | ExpenseAmt |
| Grant | $16,025 | GrantAmt |
| Revenue | $612,145 | RevenueAmt |
| Desc | Foundations Christian Counseling Services, Inc. provided Christian counseling to individuals and families in the Monroe, Northampton, Lehigh, Carbon, Wayne, Luzerne, Lackawanna & Bradford Counties of Pennsylvania, Broome, Cortland & Onondaga Counties in New York, Rutland County Vermont and Clay Ccounty Florida. Foundation's staff conducts approximately 7,500 counseling sessions throughout the year.Foundation provides conferences and performs occasional special speaking services. These conferences and speaking services relate to parenting seminars, marriage seminars, or discussions ranging from topics such as anger, marriage, family, depression, and various other mental health and relationship struggles. | Desc |
| Total Program Service Expenses | $490,629 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | false | BackupWthldComplianceInd |
| Employee | 41 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Form8282 Filed | 0 | Form8282FiledCnt |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 3 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | false | ConflictOfInterestPolicyInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | PA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | THE ORGANIZATION | PersonNm |
| Phone | 5704025088 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1546 ROUTE 209 | AddressLine1Txt |
| City | BRODHEADSVILLE | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 18322 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| RACHEL SCHARFFSTARTED 72024 | |||||||
| Executive Dir. | 40.00 | 0.00 | Yes (X) | Yes (X) | $53,385 | $0 | $0 |
| FREDERICK JACOBY END 72024 | |||||||
| Executive Dir. | 40.00 | 0.00 | Yes (X) | Yes (X) | $52,706 | $0 | $0 |
| TIM MADDEN | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $10,857 | $0 | $0 | |
| ALLAN GLASS | |||||||
| BOARD CHAIR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| TOM DONELLY | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| DANIEL KING | |||||||
| Treasurer & Sec | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| FREDERICK JACOBYSTART 72024 | |||||||
| Director | 40.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $116,948 | TotalReportableCompFromOrgAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NONE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $36,435 | FundraisingAmt |
| All Other Contributions | $29,057 | AllOtherContributionsAmt |
| Total Contributions | $65,492 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| CLIENT FEES | 624100 | $611,795 | $611,795 |
| CONFRENCE & SPKG ENG | 624100 | $350 | $350 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $612,145 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,567 | TotalRevenueColumnAmt |
| Exclusion | $3,567 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $6,105 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $36,435 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $7,674 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$1,569 | TotalRevenueColumnAmt |
| Exclusion | -$1,569 | ExclusionAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $2,701 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,701 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $2,701 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $682,336 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $614,846 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $1,998 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,025 | TotalAmt |
| Program Services | $16,025 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $116,948 | TotalAmt |
| Program Services | $45,434 | ProgramServicesAmt |
| Management And General | $53,046 | ManagementAndGeneralAmt |
| Fundraising | $18,468 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $434,027 | TotalAmt |
| Program Services | $330,162 | ProgramServicesAmt |
| Management And General | $79,362 | ManagementAndGeneralAmt |
| Fundraising | $24,503 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,994 | TotalAmt |
| Program Services | $39,319 | ProgramServicesAmt |
| Management And General | $13,972 | ManagementAndGeneralAmt |
| Fundraising | $3,703 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,407 | TotalAmt |
| Management And General | $6,407 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,375 | TotalAmt |
| Management And General | $2,375 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,277 | TotalAmt |
| Management And General | $26,982 | ManagementAndGeneralAmt |
| Fundraising | $7,295 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,789 | TotalAmt |
| Program Services | $3,789 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,321 | TotalAmt |
| Program Services | $991 | ProgramServicesAmt |
| Management And General | $220 | ManagementAndGeneralAmt |
| Fundraising | $110 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,060 | TotalAmt |
| Program Services | $14,042 | ProgramServicesAmt |
| Management And General | $4,012 | ManagementAndGeneralAmt |
| Fundraising | $2,006 | FundraisingAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,478 | TotalAmt |
| Program Services | $10,538 | ProgramServicesAmt |
| Management And General | $5,192 | ManagementAndGeneralAmt |
| Fundraising | $1,748 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,037 | TotalAmt |
| Program Services | $2,826 | ProgramServicesAmt |
| Management And General | $807 | ManagementAndGeneralAmt |
| Fundraising | $404 | FundraisingAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,946 | TotalAmt |
| Program Services | $6,963 | ProgramServicesAmt |
| Management And General | $1,989 | ManagementAndGeneralAmt |
| Fundraising | $994 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| OTHER COUNSELING COSTS | $9,700 | $8,933 | $531 | $236 |
| BANK & CREDT CRD PRCESSNG FEES | $9,456 | $9,456 | ||
| TELEPHONE | $6,427 | $4,499 | $1,285 | $643 |
| SUPPLIES | $6,196 | $4,337 | $1,239 | $620 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,480 | TotalAmt |
| Program Services | $2,771 | ProgramServicesAmt |
| Management And General | $640 | ManagementAndGeneralAmt |
| Fundraising | $69 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $758,943 | TotalAmt |
| Program Services | $490,629 | ProgramServicesAmt |
| Management And General | $207,515 | ManagementAndGeneralAmt |
| Fundraising | $60,799 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $266,865 | BOYAmt |
| EOY | $209,268 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,369 | BOYAmt |
| EOY | $9,808 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $4,085 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $4,085 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $276,234 | BOYAmt |
| EOY | $219,076 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,040 | BOYAmt |
| EOY | $29,489 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,040 | BOYAmt |
| EOY | $29,489 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $266,194 | BOYAmt |
| EOY | $189,587 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $266,194 | BOYAmt |
| EOY | $189,587 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $276,234 | BOYAmt |
| EOY | $219,076 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$76,607 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | Yes (true) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | false | FSAuditedInd |
| Audit Committee | false | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $199,060 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $147,137 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $127,016 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $79,985 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $63,923 | CurrentTaxYearAmt |
| Total | $617,121 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $328,054 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $434,970 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $587,054 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $681,526 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $612,145 | CurrentTaxYearAmt |
| Total | $2,643,749 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $527,114 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $582,107 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $714,070 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $761,511 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $676,068 | CurrentTaxYearAmt |
| Total | $3,260,870 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $3,260,870 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $292 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $526 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,321 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,647 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,567 | CurrentTaxYearAmt |
| Total | $12,353 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $292 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $526 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,321 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,647 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,567 | CurrentTaxYearAmt |
| Total | $12,353 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $527,406 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $582,633 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $716,391 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $767,158 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $679,635 | CurrentTaxYearAmt |
| Total | $3,273,223 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99620 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99700 | PublicSupportPY509Pct |
| Investment Income CY | 0.00380 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00300 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,085 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,085 | DepreciationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part X : FIN48 Footnote | FormAndLineReferenceDesc |
| Explanation | Form 990, Schedule D, Part X, Line 2 - Liability for Uncertain Tax Position: The following is the disclosure from the Organization's compiled financial statements for the year ended December 31, 2024, Note 5 - Uncertainty in Income Taxes: Foundations Christian Counseling Services, Inc. files income tax returns in the United States federal jurisdiction, Pennsylvania and New York State jurisdictions. As of December 31, 2024, the Organization's tax years for 2021, 2022 and 2023 are subject to examination by the tax authorities. With few exceptions, the Organization is no longer subject to U.S. Federal and state income tax examination by tax authorities for years before 2021. The Organization has not been informed of any income tax examinations by either the Internal Revenue Service (IRS) or any state tax authorities for any tax years not barred by statue of limitations.Management has estimated that there are no material unrecognized tax benefits for either the U.S. federal jurisdiction or the state jurisdictions for which it is subject to income tax as of December 31, 2024.The Organization has not recognized any interest or penalties related to unrecognized tax benefits in the statement of activities nor has it accrued any interest or penalties in the statement of financial position as of December 31, 2024. | ExplanationTxt |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agrmt Prof Fundraising Acty | false | AgrmtProfFundraisingActyInd |
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Annual Banquet | Event1Nm |
| Gross Receipts Event1 | $42,540 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $36,435 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $6,105 | GrossRevenueEvent1Amt |
| Food And Beverage Event1 | $7,674 | FoodAndBeverageEvent1Amt |
| Gross Receipts Total | $42,540 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $36,435 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $6,105 | GrossRevenueTotalEventsAmt |
| Food And Beverage Total Events | $7,674 | FoodAndBeverageTotalEventsAmt |
| Direct Expense Summary Events | $7,674 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$1,569 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | false | GrantRecordsMaintainedInd |
| Total501c3 Org | 0 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | The Karen Hoffner Memorial Fund | GrantTypeTxt |
| Recipient | 50 | RecipientCnt |
| Cash Grant | $16,025 | CashGrantAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section B, Line 11b | The Board of Trustees are provided copies of the 990 at their quarterly board meeting when the 990 has been completed and is ready to be reviewed prior to filing with the IRS. Upon approval of the Board of Trustees, the Executive Director will provide approval to external accountant to file the 990 along with the required state Charity registrations for which a copy of the 990 is also provided. |
| Form 990, Part VI, Section B, Line 15a | The Board of Trustees reviews the Executive Directors compensation annually when reviewing the budget for the new year. When determining the Executive Director's salary, the Board of Trustees uses information available including available resources of the Organization, available data of compensation to similar organizations in the community. |
| Form 990, Part VI, Section C, Line 19 | Form 990, Part VI, Line 19 - Governing Documents Disclosure Explanation - Foundations Christian Counseling Services, Inc. makes its governing documents, financial statements and 990 available to the public upon written request. |