FOUNDATION FOR APOLOGETIC INFORMATION AND RESEARCH INC

Faithful Answers, Informed Response

aka FAIR | Redding, CA | www.fairlds.org

GuideStar Charity Check

EIN: 13-3995367

Contributions tax deductible
as of November 2023

IRS BMF 509(a)(2)
as of November 13, 2023

View summary

Charity Check report

Mission

The Foundation for Apologetic Information & Research (FAIR) is a non-profit organization dedicated to providing well-documented answers to criticisms of LDS (Mormon) doctrine, belief and practice.

Ruling year info

2000

Principal Officer

Mr. Scott Gordon

Main address

PO Box 491677

Redding, CA 96001 USA

Show more contact info

EIN

13-3995367

Subject area info

Religion

NTEE code info

Alliance/Advocacy Organizations (X01)

Research Institutes and/or Public Policy Analysis (X05)

Interfaith Issues (X90)

IRS subsection

501(c)(3) Public Charity

IRS filing requirement

This organization is required to file an IRS Form 990 or 990-EZ.

Tax forms

Show Forms 990

Communication

Blog

Programs and results

What we aim to solve

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If it is your nonprofit, add a problem overview.

Our programs

SOURCE: Self-reported by organization

What are the organization's current programs, how do they measure success, and who do the programs serve?

We sponsor and maintain several websites including www.fairlds.org, www.blacklds.org, www.JosephSmithDVD.org and http://en.fairmormon.org. We also organize a national conference the first Thursday and Friday in August in Sand Utah (just south of Salt Lake City), publish a monthly e-newsletter known as the FAIR Journal. and respond to questions. We provide book reviews and an online bookstore that carries products that have been prescreened for quality and accuracy of information.

Where we work

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External reviews

Financials

FOUNDATION FOR APOLOGETIC INFORMATION AND RESEARCH INC

Fiscal year: Jan 01 - Dec 31

Revenue vs. expenses: breakdown

SOURCE: IRS Form 990

NET GAIN/LOSS: in

Note: When component data are not available, the graph displays the total Revenue and/or Expense values.

Liquidity in 2022

SOURCE: IRS Form 990

0.00

Average of 10.55 over 9 years

Months of cash in 2022

SOURCE: IRS Form 990

16.4

Average of 11.5 over 9 years

Fringe rate in 2022

SOURCE: IRS Form 990

6%

Average of 5% over 9 years

Funding sources

Source: IRS Form 990

Assets & liabilities

Source: IRS Form 990

Financial data

SOURCE: IRS Form 990

Digitizing IRS form 990 data

FOUNDATION FOR APOLOGETIC INFORMATION AND RESEARCH INC

Revenue & expenses

Fiscal Year: Jan 01 - Dec 31

SOURCE: IRS Form 990 info

Fiscal year ending: Download Data

Revenue
Contributions	$24,325
Program Services	$22,498
Investments	$5,516
Special Events	$14,015
Sales	$14,912
Other	$31
Total Revenue	$81,297

Expenses
Grants	$0
Salaries & Employee Benefits	$0
Professional Fees	$14,114
Occupancy	$0
Printing, Publications, Postage, etc.	$429
Other Expenses	$61,933
Total Expenses	$76,476
Net Gain/Loss	$4,821

Revenue
Contributions	$0
Program Services	$0
Investments	$0
Special Events	$0
Sales	($33,194)
Other	$0
Total Revenue	($33,194)

Expenses
Grants	$0
Salaries & Employee Benefits	$0
Professional Fees	$0
Occupancy	$0
Printing, Publications, Postage, etc.	$0
Other Expenses	$728
Total Expenses	$728
Net Gain/Loss	($33,922)

Revenue
Contributions	$46,802
Program Services	$29,000
Investments	$0
Special Events	$5,109
Sales	$5,306
Other	$646
Total Revenue	$86,863

Expenses
Grants	$0
Salaries & Employee Benefits	$0
Professional Fees	$19,973
Occupancy	$136
Printing, Publications, Postage, etc.	$0
Other Expenses	$72,422
Total Expenses	$92,531
Net Gain/Loss	($5,668)

Revenue
Contributions	$39,112
Program Services	$29,592
Investments	$0
Special Events	$3,658
Sales	$4,663
Other	$718
Total Revenue	$77,743

Expenses
Grants	$0
Salaries & Employee Benefits	$0
Professional Fees	$13,197
Occupancy	$136
Printing, Publications, Postage, etc.	$0
Other Expenses	$80,108
Total Expenses	$93,441
Net Gain/Loss	($15,698)

Revenue
Contributions	$306,251
Government Grants	$0
Program Services	$29,712
Investments	$0
Special Events	$0
Sales	$16,778
Other	$0
Total Revenue	$352,741

Expenses
Program Services	$125,925
Administration	$9,494
Fundraising	$0
Total Expenses	$135,419
Net Gain/Loss	$217,322

Functional expenses
Accounting Fees	$2,776
Advertising & Promotion	$2,752
Information Technology Expenses	$1,508
Insurance Expenses	$1,540
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$443
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$90,757
Government Grants	$0
Program Services	$52,906
Investments	$0
Special Events	$0
Sales	$740
Other	$0
Total Revenue	$144,403

Expenses
Program Services	$132,624
Administration	$10,811
Fundraising	$0
Total Expenses	$143,435
Net Gain/Loss	$968

Functional expenses
Accounting Fees	$4,074
Advertising & Promotion	$6,562
Information Technology Expenses	$0
Insurance Expenses	$1,540
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$764
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$125,902
Government Grants	$1,000
Program Services	$21,295
Investments	$0
Special Events	$0
Sales	$15,050
Other	$0
Total Revenue	$163,247

Expenses
Program Services	$123,875
Administration	$11,333
Fundraising	$0
Total Expenses	$135,208
Net Gain/Loss	$28,039

Functional expenses
Accounting Fees	$11,228
Advertising & Promotion	$5,327
Information Technology Expenses	$9,201
Insurance Expenses	$51
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$105
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$104,502
Government Grants	$21,365
Program Services	$55,347
Investments	$0
Special Events	$0
Sales	$16,967
Other	$0
Total Revenue	$198,181

Expenses
Program Services	$209,293
Administration	$4,520
Fundraising	$0
Total Expenses	$213,813
Net Gain/Loss	($15,632)

Functional expenses
Accounting Fees	$4,520
Advertising & Promotion	$7,136
Information Technology Expenses	$27,169
Insurance Expenses	$61
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$128,654
Government Grants	$6,036
Program Services	$44,200
Investments	$0
Special Events	$0
Sales	$13,238
Other	$0
Total Revenue	$192,128

Expenses
Program Services	$185,422
Administration	$10,901
Fundraising	$0
Total Expenses	$196,323
Net Gain/Loss	($4,195)

Functional expenses
Accounting Fees	$8,521
Advertising & Promotion	$20,599
Information Technology Expenses	$24,641
Insurance Expenses	$281
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$2,380
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

FOUNDATION FOR APOLOGETIC INFORMATION AND RESEARCH INC

Balance sheet

Fiscal Year: Jan 01 - Dec 31

SOURCE: IRS Form 990 info

The balance sheet gives a snapshot of the financial health of an organization at a particular point in time. An organization's total assets should generally exceed its total liabilities, or it cannot survive long, but the types of assets and liabilities must also be considered. For instance, an organization's current assets (cash, receivables, securities, etc.) should be sufficient to cover its current liabilities (payables, deferred revenue, current year loan, and note payments). Otherwise, the organization may face solvency problems. On the other hand, an organization whose cash and equivalents greatly exceed its current liabilities might not be putting its money to best use.

Fiscal year ending: Download Data

Assets	Jan 01, 2014	Dec 31, 2014	Change
Contributions	$24,325
Cash & Equivalents	$35,137	$45,580	$10,443
Fixed Assets (LBE - Depreciation)	$0	$0	$0
Other	$40,619	$34,997	($5,622)
Total Assets	$75,756	$80,577	$4,821

Liabilities	Jan 01, 2014	Dec 31, 2014	Change
Total Liabilities	$0	$0	$0

Fund balance	Jan 01, 2014	Dec 31, 2014	Change
Net Assets	$75,756	$80,577	$4,821

Assets	Jan 01, 2015	Dec 31, 2015	Change
Contributions	$0
Cash & Equivalents	$45,580	$0	($45,580)
Fixed Assets (LBE - Depreciation)	$0	$0	$0
Other	$34,997	$1,075	($33,922)
Total Assets	$80,577	$1,075	($79,502)

Liabilities	Jan 01, 2015	Dec 31, 2015	Change
Total Liabilities	$0	$0	$0

Fund balance	Jan 01, 2015	Dec 31, 2015	Change
Net Assets	$80,577	$0	($80,577)

Assets	Jan 01, 2016	Dec 31, 2016	Change
Contributions	$46,802
Cash & Equivalents	$57,711	$52,820	($4,891)
Fixed Assets (LBE - Depreciation)	$0	$0	$0
Other	$41,469	$40,692	($777)
Total Assets	$99,180	$93,512	($5,668)

Liabilities	Jan 01, 2016	Dec 31, 2016	Change
Total Liabilities	$0	$0	$0

Fund balance	Jan 01, 2016	Dec 31, 2016	Change
Net Assets	$99,180	$93,512	($5,668)

Assets	Jan 01, 2017	Dec 31, 2017	Change
Contributions	$39,112
Cash & Equivalents	$52,820	$40,066	($12,754)
Fixed Assets (LBE - Depreciation)	$0	$0	$0
Other	$40,692	$37,748	($2,944)
Total Assets	$93,512	$77,814	($15,698)

Liabilities	Jan 01, 2017	Dec 31, 2017	Change
Total Liabilities	$0	$0	$0

Fund balance	Jan 01, 2017	Dec 31, 2017	Change
Net Assets	$93,512	$77,814	($15,698)

Assets	Jan 01, 2018	Dec 31, 2018	Change
Contributions	$306,251
Cash & Equivalents	$40,066	$262,638	$222,572
Accounts Receivable	$0	$0	$0
Pledges & Grants Receivable	$0	$0	$0
Receivable, Other	$0	$0	$0
Inventories for Sale or Use	$36,945	$32,498	($4,447)
Investment, Securities	$0	$0	$0
Investment, Other	$0	$0	$0
Fixed Assets (LBE - Depreciation)	$803	$0	($803)
Other	$0	$0	$0
Total Assets	$77,814	$295,136	$217,322

Liabilities	Jan 01, 2018	Dec 31, 2018	Change
Accounts Payable	$0	$0	$0
Grants Payable	$0	$0	$0
Deferred Revenue	$0	$0	$0
Loans and Notes	$0	$0	$0
Tax-Exempt Bond Liabilities	$0	$0	$0
Other	$0	$0	$0
Total Liabilities	$0	$0	$0

Fund balance	Jan 01, 2018	Dec 31, 2018	Change
Temporarily Restricted Net Assets	$0	$0	$0
Permanently Restricted Net Assets	$0	$0	$0
Total Restricted Net Assets	$0	$0	$0
Unrestricted Net Assets	$77,814	$295,136	$217,322
Net Assets	$77,814	$295,136	$217,322

Assets	Jan 01, 2019	Dec 31, 2019	Change
Contributions	$90,757
Cash & Equivalents	$262,638	$261,086	($1,552)
Accounts Receivable	$0	$0	$0
Pledges & Grants Receivable	$0	$0	$0
Receivable, Other	$0	$0	$0
Inventories for Sale or Use	$32,498	$35,018	$2,520
Investment, Securities	$0	$0	$0
Investment, Other	$0	$0	$0
Fixed Assets (LBE - Depreciation)	$0	$0	$0
Other	$0	$0	$0
Total Assets	$295,136	$296,104	$968

Liabilities	Jan 01, 2019	Dec 31, 2019	Change
Accounts Payable	$0	$0	$0
Grants Payable	$0	$0	$0
Deferred Revenue	$0	$0	$0
Loans and Notes	$0	$0	$0
Tax-Exempt Bond Liabilities	$0	$0	$0
Other	$0	$0	$0
Total Liabilities	$0	$0	$0

Fund balance	Jan 01, 2019	Dec 31, 2019	Change
Temporarily Restricted Net Assets	N/A	N/A	N/A
Permanently Restricted Net Assets	N/A	N/A	N/A
Total Restricted Net Assets	$0	$0	$0
Unrestricted Net Assets	$295,136	$296,104	$968
Net Assets	$295,136	$296,104	$968

Assets	Jan 01, 2020	Dec 31, 2020	Change
Contributions	$125,902
Cash & Equivalents	$261,086	$294,565	$33,479
Accounts Receivable	$0	$0	$0
Pledges & Grants Receivable	$0	$0	$0
Receivable, Other	$0	$0	$0
Inventories for Sale or Use	$35,018	$35,615	$597
Investment, Securities	$0	$0	$0
Investment, Other	$0	$0	$0
Fixed Assets (LBE - Depreciation)	$0	$0	$0
Other	$0	$0	$0
Total Assets	$296,104	$330,180	$34,076

Liabilities	Jan 01, 2020	Dec 31, 2020	Change
Accounts Payable	$0	$6,037	$6,037
Grants Payable	$0	$0	$0
Deferred Revenue	$0	$0	$0
Loans and Notes	$0	$0	$0
Tax-Exempt Bond Liabilities	$0	$0	$0
Other	$0	$0	$0
Total Liabilities	$0	$6,037	$6,037

Fund balance	Jan 01, 2020	Dec 31, 2020	Change
Temporarily Restricted Net Assets	N/A	N/A	N/A
Permanently Restricted Net Assets	N/A	N/A	N/A
Total Restricted Net Assets	$0	$0	$0
Unrestricted Net Assets	$296,104	$324,143	$28,039
Net Assets	$296,104	$324,143	$28,039

Assets	Jan 01, 2021	Dec 31, 2021	Change
Contributions	$104,502
Cash & Equivalents	$294,565	$278,809	($15,756)
Accounts Receivable	$0	$0	$0
Pledges & Grants Receivable	$0	$0	$0
Receivable, Other	$0	$0	$0
Inventories for Sale or Use	$35,615	$35,739	$124
Investment, Securities	$0	$0	$0
Investment, Other	$0	$0	$0
Fixed Assets (LBE - Depreciation)	$0	$0	$0
Other	$0	$0	$0
Total Assets	$330,180	$314,548	($15,632)

Liabilities	Jan 01, 2021	Dec 31, 2021	Change
Accounts Payable	$6,037	$6,037	$0
Grants Payable	$0	$0	$0
Deferred Revenue	$0	$0	$0
Loans and Notes	$0	$0	$0
Tax-Exempt Bond Liabilities	$0	$0	$0
Other	$0	$0	$0
Total Liabilities	$6,037	$6,037	$0

Fund balance	Jan 01, 2021	Dec 31, 2021	Change
Temporarily Restricted Net Assets	N/A	N/A	N/A
Permanently Restricted Net Assets	N/A	N/A	N/A
Total Restricted Net Assets	$0	$0	$0
Unrestricted Net Assets	$324,143	$308,511	($15,632)
Net Assets	$324,143	$308,511	($15,632)

Assets	Jan 01, 2022	Dec 31, 2022	Change
Contributions	$128,654
Cash & Equivalents	$278,809	$267,648	($11,161)
Accounts Receivable	$0	$0	$0
Pledges & Grants Receivable	$0	$0	$0
Receivable, Other	$0	$0	$0
Inventories for Sale or Use	$35,739	$36,668	$929
Investment, Securities	$0	$0	$0
Investment, Other	$0	$0	$0
Fixed Assets (LBE - Depreciation)	$0	$0	$0
Other	$0	$0	$0
Total Assets	$314,548	$304,316	($10,232)

Liabilities	Jan 01, 2022	Dec 31, 2022	Change
Accounts Payable	$6,037	$0	($6,037)
Grants Payable	$0	$0	$0
Deferred Revenue	$0	$0	$0
Loans and Notes	$0	$0	$0
Tax-Exempt Bond Liabilities	$0	$0	$0
Other	$0	$0	$0
Total Liabilities	$6,037	$0	($6,037)

Fund balance	Jan 01, 2022	Dec 31, 2022	Change
Temporarily Restricted Net Assets	N/A	N/A	N/A
Permanently Restricted Net Assets	N/A	N/A	N/A
Total Restricted Net Assets	$0	$0	$0
Unrestricted Net Assets	$308,511	$304,316	($4,195)
Net Assets	$308,511	$304,316	($4,195)

FOUNDATION FOR APOLOGETIC INFORMATION AND RESEARCH INC

Financial trends analysis Glossary & formula definitions

Fiscal Year: Jan 01 - Dec 31

SOURCE: IRS Form 990 info

This snapshot of FOUNDATION FOR APOLOGETIC INFORMATION AND RESEARCH INC’s financial trends applies Nonprofit Finance Fund® analysis to data hosted by GuideStar. While it highlights the data that matter most, remember that context is key – numbers only tell part of any story.

Created in partnership with

Fiscal year: Jan 01 - Dec 31 View full report Download data

Business model indicators

Profitability	2018	2019	2020	2021	2022
Unrestricted surplus (deficit) before depreciation	$218,125	$968	$28,039	-$15,632	-$4,195
As % of expenses	162.0%	0.7%	20.7%	-7.3%	-2.1%
Unrestricted surplus (deficit) after depreciation	$217,322	$968	$28,039	-$15,632	-$4,195
As % of expenses	160.5%	0.7%	20.7%	-7.3%	-2.1%

Revenue composition
Total revenue (unrestricted & restricted)	$352,741	$144,403	$163,247	$198,181	$192,128
Total revenue, % change over prior year	0.0%	-59.1%	13.0%	21.4%	-3.1%
Program services revenue	8.4%	36.6%	13.0%	27.9%	23.0%
Membership dues	0.0%	10.5%	6.9%	5.6%	13.1%
Investment income	0.0%	0.0%	0.0%	0.0%	0.0%
Government grants	0.0%	0.0%	0.6%	10.8%	3.1%
All other grants and contributions	86.8%	52.3%	70.2%	47.1%	53.8%
Other revenue	4.8%	0.5%	9.2%	8.6%	6.9%

Expense composition
Total expenses before depreciation	$134,616	$143,435	$135,208	$213,813	$196,323
Total expenses, % change over prior year	0.0%	6.6%	-5.7%	58.1%	-8.2%
Personnel	0.0%	20.2%	25.1%	29.6%	31.3%
Professional fees	48.3%	6.2%	8.4%	2.1%	5.6%
Occupancy	0.0%	0.0%	0.0%	0.0%	0.0%
Interest	0.0%	0.0%	0.0%	0.0%	0.0%
Pass-through	0.0%	0.0%	0.0%	0.0%	0.0%
All other expenses	51.7%	73.6%	66.6%	68.3%	63.1%

Full cost components (estimated)	2018	2019	2020	2021	2022
Total expenses (after depreciation)	$135,419	$143,435	$135,208	$213,813	$196,323
One month of savings	$11,218	$11,953	$11,267	$17,818	$16,360
Debt principal payment	$0	$0	$0	$0	$0
Fixed asset additions	$0	$0	$0	$0	$0
Total full costs (estimated)	$146,637	$155,388	$146,475	$231,631	$212,683

Capital structure indicators

Liquidity	2018	2019	2020	2021	2022
Months of cash	23.4	21.8	26.1	15.6	16.4
Months of cash and investments	23.4	21.8	26.1	15.6	16.4
Months of estimated liquid unrestricted net assets	26.3	24.8	28.8	17.3	18.6

Balance sheet composition	2018	2019	2020	2021	2022
Cash	$262,638	$261,086	$294,565	$278,809	$267,648
Investments	$0	$0	$0	$0	$0
Receivables	$0	$0	$0	$0	$0
Gross land, buildings, equipment (LBE)	$13,240	$13,240	$13,240	$13,240	$13,240
Accumulated depreciation (as a % of LBE)	100.0%	100.0%	100.0%	100.0%	100.0%
Liabilities (as a % of assets)	0.0%	0.0%	1.8%	1.9%	0.0%
Unrestricted net assets	$295,136	$296,104	$324,143	$308,511	$304,316
Temporarily restricted net assets	$0	N/A	N/A	N/A	N/A
Permanently restricted net assets	$0	N/A	N/A	N/A	N/A
Total restricted net assets	$0	$0	$0	$0	$0
Total net assets	$295,136	$296,104	$324,143	$308,511	$304,316

Key data checks

Key data checks	2018	2019	2020	2021	2022
Material data errors	No	No	No	No	No

Operations

The people, governance practices, and partners that make the organization tick.

Documents

Letter of Determination is not available for this organization

Form 1023/1024 is not available for this organization

Principal Officer

Mr. Scott Gordon

Scott Gordon has an MBA from Brigham Young University and a BA in Organizational Communications from Brigham Young University. He is currently Dean of Business,Technology, Family and Consumer Sciences. (FAIR has no paid employees). At age 19 he served a mission to Zurich Switzerland and has held many church positions since that time including serving as a Bishop for six years. He is married and has five children.

Number of employees

Source: IRS Form 990

FOUNDATION FOR APOLOGETIC INFORMATION AND RESEARCH INC

Officers, directors, trustees, and key employees

SOURCE: IRS Form 990

Compensation

Other

Show data for fiscal year

Compensation data

Download up to 5 most recent years of officer and director compensation data for this organization

There are no highest paid employees recorded for this organization.

FOUNDATION FOR APOLOGETIC INFORMATION AND RESEARCH INC

Board of directors
as of 11/15/2023

SOURCE: Self-reported by organization

Board of directors data

Download the most recent year of board of directors data for this organization

FOUNDATION FOR APOLOGETIC INFORMATION AND RESEARCH INC

Faithful Answers, Informed Response

Mission

Is this your nonprofit?

Programs and results

What we aim to solve

This profile needs more info.

Our programs

Where we work

This profile needs more info.

Financials

Revenue vs. expenses: breakdown

Liquidity in 2022 info

0.00

Months of cash in 2022 info

16.4

Fringe rate in 2022 info

6%

Funding sources info

Assets & liabilities info

Financial data

Digitizing IRS form 990 data

FOUNDATION FOR APOLOGETIC INFORMATION AND RESEARCH INC

FOUNDATION FOR APOLOGETIC INFORMATION AND RESEARCH INC

FOUNDATION FOR APOLOGETIC INFORMATION AND RESEARCH INC

Business model indicators

Capital structure indicators

Key data checks

Operations

Documents

Principal Officer

Mr. Scott Gordon

Number of employees

FOUNDATION FOR APOLOGETIC INFORMATION AND RESEARCH INC

Compensation data

FOUNDATION FOR APOLOGETIC INFORMATION AND RESEARCH INC

Board of directors data

Liquidity in 2022

Months of cash in 2022

Fringe rate in 2022

Funding sources

Assets & liabilities