Financial Planning Ministry 
The information on this page was last updated 11/7/2026. If you see errors or omissions, please email: [email protected]
Summary
FPM is a unique nonprofit partnership of ministries dedicated to providing individuals and families with a path to sound biblical stewardship through their estate plans.
Contact information
Mailing address:
Financial Planning Ministry
Phone:
Organization details
EIN: 330081173
CEO/President: Michael Prior
Chairman: Rick Marsh
Board size: 6
Founder:
Ruling year: 1992
Tax deductible: Yes
Fiscal year end: 12/31
Member of ECFA: Yes
Member of ECFA since: 2018
Purpose
We remove the doubt and confusion surrounding estate planning and charitable gift planning through professional and easy to understand seminars and materials. We provide our members with estate planning you and your heirs can count on.
Mission statement
To promote Christian stewardship and estate planning.
Statement of faith
Donor confidence score
Show donor confidence score details
To understand our donor confidence score, click here.
Transparency grade
C
To understand our transparency grade, click here.
Financial efficiency ratings
Sector: Christian Growth
| Category | Rating | Overall rank | Sector rank |
| Overall efficiency rating | | 869 of 1607 | 39 of 80 |
| Fund acquisition rating | | 603 of 1608 | 23 of 80 |
| Resource allocation rating | | 1323 of 1608 | 62 of 80 |
| Asset utilization rating | | 591 of 1607 | 32 of 80 |
To understand our financial efficiency ratings, click here.
Financial ratios
| Funding ratios | Sector median | 2024 | 2023 | 2022 | 2020 | 2019 |
Return on fundraising efforts Return on fundraising efforts = Fundraising expense / Total contributions | 6% | 0% | 0% | 0% | 0% | 0% |
Fundraising cost ratio Fundraising cost ratio = Fundraising expense / Total revenue | 2% | 0% | 0% | 0% | 0% | 0% |
Contributions reliance Contributions reliance = Total contributions / Total revenue | 74% | 14% | 17% | 16% | 11% | 11% |
Fundraising expense ratio Fundraising expense ratio = Fundraising expense / Total expenses | 3% | 0% | 0% | 0% | 0% | 0% |
Other revenue reliance Other revenue reliance = Total other revenue / Total revenue | 26% | 86% | 83% | 84% | 89% | 89% |
| Operating ratios | Sector median | 2024 | 2023 | 2022 | 2020 | 2019 |
Program expense ratio Program expense ratio = Program services / Total expenses | 80% | 74% | 76% | 71% | 75% | 77% |
Spending ratio Spending ratio = Total expenses / Total revenue | 98% | 91% | 91% | 90% | 89% | 94% |
Program output ratio Program output ratio = Program services / Total revenue | 80% | 67% | 69% | 64% | 66% | 72% |
Savings ratio Savings ratio = Surplus (deficit) / Total revenue | 2% | 9% | 9% | 10% | 11% | 6% |
Reserve accumulation rate Reserve accumulation rate = Surplus (deficit) / Net assets | 3% | 15% | 23% | 32% | 41% | 37% |
General and admin ratio General and admin ratio = Management and general expense / Total expenses | 13% | 26% | 24% | 29% | 25% | 23% |
| Investing ratios | Sector median | 2024 | 2023 | 2022 | 2020 | 2019 |
Total asset turnover Total asset turnover = Total expenses / Total assets | 1.09 | 1.44 | 1.82 | 1.94 | 2.38 | 4.16 |
Degree of long-term investment Degree of long-term investment = Total assets / Total current assets | 1.36 | 1.25 | 1.44 | 1.78 | 1.23 | 1.41 |
Current asset turnover Current asset turnover = Total expenses / Total current assets | 1.79 | 1.80 | 2.61 | 3.45 | 2.92 | 5.87 |
| Liquidity ratios | Sector median | 2024 | 2023 | 2022 | 2020 | 2019 |
Current ratio Current ratio = Total current assets / Total current liabilities | 9.72 | 14.76 | 7.00 | 7.57 | 3.77 | 3.09 |
Current liabilities ratio Current liabilities ratio = Total current liabilities / Total current assets | 0.08 | 0.07 | 0.14 | 0.13 | 0.27 | 0.32 |
Liquid reserve level Liquid reserve level = (Total current assets - Total current liabilities) / (Total expenses / 12) | 5.77 | 6.22 | 3.94 | 3.02 | 3.02 | 1.38 |
| Solvency ratios | Sector median | 2024 | 2023 | 2022 | 2020 | 2019 |
Liabilities ratio Liabilities ratio = Total liabilities / Total assets | 9% | 10% | 24% | 34% | 26% | 23% |
Debt ratio Debt ratio = Debt / Total assets | 0% | 0% | 0% | 0% | 4% | 0% |
Reserve coverage ratio Reserve coverage ratio = Net assets / Total expenses | 81% | 63% | 42% | 34% | 31% | 19% |
Financials
| Balance sheet | |||||
| Assets | 2024 | 2023 | 2022 | 2020 | 2019 |
| Cash | $471,533 | $949,423 | $682,796 | $706,164 | $332,587 |
| Receivables, inventories, prepaids | $136,396 | $181,825 | $50,423 | $59,507 | $43,046 |
| Short-term investments | $1,494,505 | $297,305 | $212,985 | $0 | $0 |
| Other current assets | $0 | $0 | $0 | $0 | $0 |
| Total current assets | $2,102,434 | $1,428,553 | $946,204 | $765,671 | $375,633 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 |
| Fixed assets | $426,911 | $361,369 | $319,050 | $173,748 | $154,623 |
| Other long-term assets | $101,829 | $260,412 | $419,193 | $0 | $0 |
| Total long-term assets | $528,740 | $621,781 | $738,243 | $173,748 | $154,623 |
| Total assets | $2,631,174 | $2,050,334 | $1,684,447 | $939,419 | $530,256 |
| Liabilities | 2024 | 2023 | 2022 | 2020 | 2019 |
| Payables and accrued expenses | $137,185 | $152,599 | $122,863 | $156,543 | $109,943 |
| Other current liabilities | $5,250 | $51,400 | $2,050 | $46,670 | $11,700 |
| Total current liabilities | $142,435 | $203,999 | $124,913 | $203,213 | $121,643 |
| Debt | $0 | $0 | $0 | $37,144 | $0 |
| Due to (from) affiliates | $0 | $0 | $0 | $0 | $0 |
| Other long-term liabilities | $109,476 | $280,134 | $444,676 | $0 | $0 |
| Total long-term liabilities | $109,476 | $280,134 | $444,676 | $37,144 | $0 |
| Total liabilities | $251,911 | $484,133 | $569,589 | $240,357 | $121,643 |
| Net assets | 2024 | 2023 | 2022 | 2020 | 2019 |
| Without donor restrictions | $2,379,263 | $1,566,201 | $1,114,858 | $699,062 | $408,613 |
| With donor restrictions | $0 | $0 | $0 | $0 | $0 |
| Net assets | $2,379,263 | $1,566,201 | $1,114,858 | $699,062 | $408,613 |
| Revenues and expenses | |||||
| Revenue | 2024 | 2023 | 2022 | 2020 | 2019 |
| Total contributions | $594,672 | $690,679 | $579,386 | $273,723 | $253,794 |
| Program service revenue | $3,542,900 | $3,392,500 | $3,036,498 | $2,246,580 | $2,100,337 |
| Membership dues | $0 | $0 | $0 | $0 | $0 |
| Investment income | $13,049 | $9,702 | $3,995 | $4,263 | $1,117 |
| Other revenue | $0 | $0 | $592 | $116 | $1,512 |
| Total other revenue | $3,555,949 | $3,402,202 | $3,041,085 | $2,250,959 | $2,102,966 |
| Total revenue | $4,150,621 | $4,092,881 | $3,620,471 | $2,524,682 | $2,356,760 |
| Expenses | 2024 | 2023 | 2022 | 2020 | 2019 |
| Program services | $2,781,679 | $2,820,430 | $2,301,754 | $1,670,359 | $1,697,107 |
| Management and general | $1,002,601 | $905,166 | $958,646 | $567,325 | $507,297 |
| Fundraising | $0 | $0 | $0 | $0 | $0 |
| Total expenses | $3,784,280 | $3,725,596 | $3,260,400 | $2,237,684 | $2,204,404 |
| Change in net assets | 2024 | 2023 | 2022 | 2020 | 2019 |
| Surplus (deficit) | $366,341 | $367,285 | $360,071 | $286,998 | $152,356 |
| Other changes in net assets | $0 | $0 | $0 | $0 | $0 |
| Total change in net assets | $366,341 | $367,285 | $360,071 | $286,998 | $152,356 |
Compensation
| Name | Title | Compensation |
| Michael S Prior | President | $395,365 |
| Grace Grubert | CFO/COO/Treasurer | $360,201 |
| D Clay Perkins | Exec Vp/Secretary | $297,572 |
| Dave Hess | Vice President | $137,013 |
Compensation data as of: 12/31/2024
Response from ministry
No response has been provided by this ministry.
The information below was provided to MinistryWatch by the ministry itself. It was last updated 11/7/2026. To update the information below, please email: [email protected]
History
Since 1982, more than 50,000 families and individuals have benefitted from our unique "stewardship through estate planning" ministry. And, many of our long term partners have benefitted with gift expectancies in the $30-$50 million range.