First Fruits of Zion 
The information on this page was last updated 10/23/2025. If you see errors or omissions, please email: [email protected]
Summary
We help disciples of Jesus embrace the original Jewish understanding of their faith and the hope of God's kingdom through His promises to Israel.
Contact information
Mailing address:
First Fruits of Zion
PO Box 649
Marshfield, MO 65706-0649
Website: ffoz.org
Phone: 417-468-2741
Email: [email protected]
Organization details
EIN: 841233209
CEO/President: Boaz Michael
Chairman: Boaz Detwiler
Board size: 4
Founder: Boaz Michael
Ruling year: 1994
Tax deductible: Yes
Fiscal year end: 12/31
Member of ECFA: No
Member of ECFA since:
Purpose
Build communities, publish resources, and create programs to educate disciples of the Jewish Jesus.
Mission statement
Reconciling Disciples with God's Prophetic Promises to Israel
Statement of faith
We believe in the God of Abraham, Isaac, and Jacob; in Yeshua the Messiah, God's promised Redeemer for both Jew and Gentile; in the ongoing work of the Holy Spirit; in the abiding authority of the Scriptures and the ongoing relevance of the Torah for humanity; in the unity of God's people-Jew and Gentile together-each preserving his or her distinct identity, yet one in the Messiah; and in the final redemption, when Messiah will reign in peace and justice from Jerusalem over all the earth.
1. The God of Israel is One.
Israel's God is the only true God, sovereign Creator of the universe and Lord of history. He transcends all existence, his unity is perfect, and he requires us to worship him and no other.
2. Yeshua is the Jewish Messiah-the world's only hope for redemption.
Yeshua of Nazareth is the promised Anointed King predicted by the prophets, a son of David by ancestry, declared the Son of God by his embodiment of the divine Word and resurrection from the dead.
He was, is, and always will be Jewish. He did not come to start a new religion or turn Israel away from the Torah. His teachings provide the remedy for Israel's long exile and also a path of repentance for every soul.
Although innocent of any wrong, he was put to death by the Romans and sealed in a tomb. God resurrected him, elevated him to himself, and extends the favor Yeshua earned by the merit of his suffering in the form of forgiveness, pardon, and atonement to all who repent in his name.
3. God communicates with man by his Spirit.
The Spirit of God imparts human beings with divine wisdom, insight, and knowledge. The same Spirit that rested upon Moses, David, and the prophets also rested upon the Messiah without measure and is apportioned to his disciples to guide and empower them. The outpouring of the Spirit is a foretaste of the Messianic Era when God will "pour out his Spirit on all flesh."
4. The Bible is authoritative.
The Bible (Tanach and New Testament) is authoritative teaching from God. It is of divine origin, composed under prophetic inspiration of the Holy Spirit and validated by God-ordained authority. The whole Bible must be understood in its cultural and historical context as Jewish literature.
5. Israel is still God's chosen people.
God has not abandoned his people, nor has he exchanged them for another, for the gifts and the calling of God are irrevocable. Therefore, Jewish people (including those outside Yeshua-faith) remain the chosen people of God, an identity not displaced by Christians or other religions. This chosenness does not refer to value or superiority but the responsibility to be a holy nation, a light to the nations, and a priestly kingdom among the nations. As such, Jews should not abandon Israel's covenant obligations. Jewish disciples of Yeshua express their faith through the continued practice of Judaism, fulfilling their role in God's unfolding plan. Read more about FFOZ's position that locates the New Testament Church within Judaism and the Jewish people.
6. Messiah draws the nations near.
Gentile Christians who follow Yeshua fulfill the Bible's messianic prophecies about the nations. They should not seek to become Jewish or adopt a Jewish identity. Instead, the Messiah Yeshua gathers all the nations into the blessing and spiritual family of Abraham as fellow heirs of the promises, distinct members of one new body with differing roles, identities, and responsibilities.
7. The Assembly of the Messiah is of the future.
The school of Yeshua's disciples, Jews and Gentiles together, comprise a body known as the Assembly of Messiah. Through Yeshua's teaching, the revelation of the Torah goes out from Zion and the word of the LORD from Jerusalem, to the Jews first, but also to the nations. Read an explanation of our Proleptic Radial Ecclesiology.
8. The Torah still applies to Jews.
Until heaven and earth pass away, not the smallest letter or stroke shall pass from the Torah. The Torah offers divine revelation for all humanity, but the commandments of the Torah are the covenantal obligations of Jewish people. The Torah places responsibility for interpreting and applying those commandments on the religious leadership of the Jewish people as custodians and arbiters of the text.
9. The Torah also applies to Gentiles.
The Torah provides universal laws and moral standards that apply to all human beings. Gentile disciples of Yeshua are thus not exempt from the Torah as a whole; they are responsible for observing those commandments with universal application as enjoined upon them by the apostles.
Many of the Torah's laws apply uniquely to the Jewish people, but all disciples of Yeshua can find edification in the celebration of Israel's sanctities when done in solidarity with the Jewish people, not from a sense of compulsion or to become Jewish. Read more about Gentiles and the Torah.
10. There is no distinction in regard to salvation.
The New Testament preserves a legal distinction between Jewish believers and Gentile believers in regard to their respective obligations to the Torah's laws, but there is no discrimination as regards salvation in the Messiah's name and eligibility for a share in the resurrection, eternal life, and the World to Come. Read more about distinction theology.
11. God rewards righteousness and punishes wickedness.
God is just and good, and he requires justice, kindness, and faithfulness from his people. He rewards those who respond with faith and live according to his will, and he punishes those who do not repent. In the final judgment, he will hold all men accountable for deeds committed in their lifetimes, rewarding the righteous with everlasting life and punishing the wicked with shame and everlasting contempt.
12. God is gracious and compassionate.
Everyone sins and falls short of God's perfect standards and is liable before the throne of judgment. Nonetheless, God is faithful to forgive sins and restore souls to himself. We rely on his mercy for salvation in confidence that the merit of Yeshua's suffering and death shelters us in the day of wrath.
13. The land of Israel belongs to God.
God set apart and sanctified the land of Israel above all other lands as his possession. He has promised it to the children of Abraham, Isaac, and Jacob as an inheritance. In the future, all the exiles of Israel will be gathered to that land. While not yet the final redemption or the Messianic Kingdom, the return from exile and the Jewish state offer a glimpse of that future hope and a first blossoming of its fulfillment.
14. Redemption is still to come.
The Messianic Age, a utopian era of peace and abundance, will come about at the return of Yeshua. He will ingather the exiles of Israel, restore the Davidic kingdom, resurrect the righteous, and rule from Jerusalem to inaugurate a new heaven and a new earth of eternal reward. Read about the afterlife, kingdom, and the World to Come.
15. The "good news" is the kingdom.
Yeshua declared a message of good news: that repentance has the potential to hasten the redemption and bring the Messianic Age into being immediately. Therefore, he commissioned his apostles to urge repentance and proclaim the remission of sins in his name to Israel and all nations. Read more about the coming kingdom and its centrality to Yeshua's entire ministry.
Articles
| 11/21/2025 | Trail Life USA Joins MinistryWatch's List of Shining Lights |
Donor confidence score
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Transparency grade
D
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Financial efficiency ratings
Sector: Christian Growth
| Category | Rating | Overall rank | Sector rank |
| Overall efficiency rating | | 640 of 1420 | 31 of 72 |
| Fund acquisition rating | | 154 of 1420 | 7 of 72 |
| Resource allocation rating | | 991 of 1420 | 51 of 72 |
| Asset utilization rating | | 878 of 1421 | 40 of 72 |
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 | 4% | 0% | 0% | 0% | 0% | 0% |
Contributions reliance Contributions reliance = Total contributions / Total revenue | 74% | 72% | 72% | 70% | 76% | 68% |
Fundraising expense ratio Fundraising expense ratio = Fundraising expense / Total expenses | 4% | 0% | 0% | 0% | 0% | 0% |
Other revenue reliance Other revenue reliance = Total other revenue / Total revenue | 26% | 28% | 28% | 30% | 24% | 32% |
| Operating ratios | Sector median | 2024 | 2023 | 2022 | 2020 | 2019 |
Program expense ratio Program expense ratio = Program services / Total expenses | 80% | 78% | 79% | 79% | 78% | 78% |
Spending ratio Spending ratio = Total expenses / Total revenue | 98% | 103% | 79% | 90% | 81% | 104% |
Program output ratio Program output ratio = Program services / Total revenue | 80% | 80% | 63% | 71% | 63% | 82% |
Savings ratio Savings ratio = Surplus (deficit) / Total revenue | 2% | -3% | 21% | 10% | 19% | -4% |
Reserve accumulation rate Reserve accumulation rate = Surplus (deficit) / Net assets | 3% | -3% | 23% | 12% | 27% | -7% |
General and admin ratio General and admin ratio = Management and general expense / Total expenses | 13% | 22% | 21% | 21% | 22% | 22% |
| Investing ratios | Sector median | 2024 | 2023 | 2022 | 2020 | 2019 |
Total asset turnover Total asset turnover = Total expenses / Total assets | 1.11 | 1.01 | 0.88 | 1.03 | 0.98 | 1.38 |
Degree of long-term investment Degree of long-term investment = Total assets / Total current assets | 1.43 | 1.99 | 1.57 | 1.66 | 1.68 | 1.98 |
Current asset turnover Current asset turnover = Total expenses / Total current assets | 1.89 | 2.01 | 1.37 | 1.70 | 1.65 | 2.73 |
| Liquidity ratios | Sector median | 2024 | 2023 | 2022 | 2020 | 2019 |
Current ratio Current ratio = Total current assets / Total current liabilities | 10.83 | 22.02 | 31.79 | 18.44 | 19.91 | 5.50 |
Current liabilities ratio Current liabilities ratio = Total current liabilities / Total current assets | 0.07 | 0.05 | 0.03 | 0.05 | 0.05 | 0.18 |
Liquid reserve level Liquid reserve level = (Total current assets - Total current liabilities) / (Total expenses / 12) | 5.77 | 5.69 | 8.46 | 6.68 | 6.92 | 3.59 |
| Solvency ratios | Sector median | 2024 | 2023 | 2022 | 2020 | 2019 |
Liabilities ratio Liabilities ratio = Total liabilities / Total assets | 9% | 2% | 2% | 4% | 16% | 25% |
Debt ratio Debt ratio = Debt / Total assets | 0% | 0% | 0% | 1% | 13% | 16% |
Reserve coverage ratio Reserve coverage ratio = Net assets / Total expenses | 72% | 97% | 112% | 93% | 86% | 54% |
Financials
| Balance sheet | |||||
| Assets | 2024 | 2023 | 2022 | 2020 | 2019 |
| Cash | $1,463,773 | $2,334,115 | $1,636,914 | $1,431,110 | $909,269 |
| Receivables, inventories, prepaids | $415,407 | $338,627 | $347,390 | $142,547 | $175,303 |
| Short-term investments | $324,352 | $221,030 | $171,297 | $49,333 | $36,797 |
| Other current assets | $0 | $0 | $0 | $0 | $0 |
| Total current assets | $2,203,532 | $2,893,772 | $2,155,601 | $1,622,990 | $1,121,369 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 |
| Fixed assets | $1,659,181 | $1,019,639 | $1,032,992 | $1,109,862 | $1,104,149 |
| Other long-term assets | $529,266 | $630,645 | $383,145 | $0 | $0 |
| Total long-term assets | $2,188,447 | $1,650,284 | $1,416,137 | $1,109,862 | $1,104,149 |
| Total assets | $4,391,979 | $4,544,056 | $3,571,738 | $2,732,852 | $2,225,518 |
| Liabilities | 2024 | 2023 | 2022 | 2020 | 2019 |
| Payables and accrued expenses | $100,078 | $91,031 | $116,902 | $81,506 | $92,314 |
| Other current liabilities | $0 | $0 | $0 | $0 | $111,500 |
| Total current liabilities | $100,078 | $91,031 | $116,902 | $81,506 | $203,814 |
| Debt | $0 | $13,775 | $41,952 | $349,419 | $355,614 |
| Due to (from) affiliates | $0 | $0 | $0 | $0 | $0 |
| Other long-term liabilities | $0 | $0 | $0 | $0 | $0 |
| Total long-term liabilities | $0 | $13,775 | $41,952 | $349,419 | $355,614 |
| Total liabilities | $100,078 | $104,806 | $158,854 | $430,925 | $559,428 |
| Net assets | 2024 | 2023 | 2022 | 2020 | 2019 |
| Without donor restrictions | $4,291,901 | $4,439,250 | $3,412,884 | $2,301,927 | $1,666,090 |
| With donor restrictions | $0 | $0 | $0 | $0 | $0 |
| Net assets | $4,291,901 | $4,439,250 | $3,412,884 | $2,301,927 | $1,666,090 |
| Revenues and expenses | |||||
| Revenue | 2024 | 2023 | 2022 | 2020 | 2019 |
| Total contributions | $3,083,448 | $3,619,114 | $2,859,834 | $2,503,098 | $1,991,791 |
| Program service revenue | $1,187,878 | $1,370,813 | $1,215,987 | $789,748 | $943,975 |
| Membership dues | $0 | $0 | $0 | $0 | $0 |
| Investment income | $27,129 | $12,579 | $1,986 | $1,840 | $4,397 |
| Other revenue | $0 | $0 | $0 | $0 | $0 |
| Total other revenue | $1,215,007 | $1,383,392 | $1,217,973 | $791,588 | $948,372 |
| Total revenue | $4,298,455 | $5,002,506 | $4,077,807 | $3,294,686 | $2,940,163 |
| Expenses | 2024 | 2023 | 2022 | 2020 | 2019 |
| Program services | $3,452,918 | $3,144,550 | $2,911,950 | $2,082,261 | $2,403,367 |
| Management and general | $986,709 | $831,780 | $751,413 | $589,123 | $661,114 |
| Fundraising | $0 | $0 | $0 | $0 | $0 |
| Total expenses | $4,439,627 | $3,976,330 | $3,663,363 | $2,671,384 | $3,064,481 |
| Change in net assets | 2024 | 2023 | 2022 | 2020 | 2019 |
| Surplus (deficit) | ($141,172) | $1,026,176 | $414,444 | $623,302 | ($124,318) |
| Other changes in net assets | $0 | $0 | $0 | $0 | $0 |
| Total change in net assets | ($141,172) | $1,026,176 | $414,444 | $623,302 | ($124,318) |
Compensation
| Name | Title | Compensation |
| Daniel Lancaster | Director of Education | $145,127 |
| Amber Detwiler | Secretary | $114,000 |
| Boaz Detwiler | President | $113,000 |
| Jonathan Grimwood | Directer of Operations | $100,400 |
| Mike Cundiff | Treasurer | $72,600 |
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 10/23/2025. To update the information below, please email: [email protected]
History
For more than 30 years, First Fruits of Zion has been restoring the Jewishness of Jesus, bringing Messianic Jewish teaching to Christians and Jews, and reconciling disciples from the nations to God's prophetic promises concerning Israel.