JMA MINISTRIES INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: JMA MINISTRIES INC (EIN 32-0456912)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-04-15
IRS object ID: 202511059349302326
Schema version: 2024v5.1
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
Form 990
Schedule A
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-04-15T18:30:50-05:00	ReturnTs
Tax Period End	2024-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	843477911	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	MYANMAR TAX AND FINANCIAL SERVICES	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	2668 AUTUMN RIDGE LN	AddressLine1Txt
City	LAWRENCEVILLE	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	30044	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	320456912	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	JMA MINISTRIES INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	JMAM	BusinessNameControlTxt
Phone	4044470260	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1262	AddressLine1Txt
City	CLARKSTON	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	30021	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	YE AMAR	PersonNm
Person Title	CEO	PersonTitleTxt
Phone	4044470260	PhoneNum
Signature	2025-04-14	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	CING H THANG	PreparerPersonNm
PTIN	P01607159	PTIN
Phone	7703635225	PhoneNum
Preparation	2025-04-14	PreparationDt

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	JAMES YE AMAR	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	415 CAMEON WOODS CT	AddressLine1Txt
City	ALPHARETTA	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	30022	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$0	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2015	FormationYr
Activity Or Mission	MYANMAR SHELTER AND FOODS PROGRAMS FOR REFUGEE MYANMAR ORPHANAGE SUPPORT ,CHURCH PLANTING MOVEMENT ANDMYANMAR MISSIONARY SUPPORT	ActivityOrMissionDesc
Voting Members Governing Body	4	VotingMembersGoverningBodyCnt
Voting Members Independent	0	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$232,519	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$232,519	PYTotalRevenueAmt
CY Total Revenue	$0	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$35,539	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$600	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
CY Other Expenses	$0	CYOtherExpensesAmt
PY Total Expenses	$36,139	PYTotalExpensesAmt
CY Total Expenses	$0	CYTotalExpensesAmt
PY Revenues Less Expenses	$196,380	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$0	CYRevenuesLessExpensesAmt
Total Assets BOY	$4,928	TotalAssetsBOYAmt
Total Assets EOY	$24,317	TotalAssetsEOYAmt
Total Liabilities BOY	$4,928	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$24,317	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances EOY	$0	NetAssetsOrFundBalancesEOYAmt
Mission	SUPPORTING MISSIONARY FOR EVANGELISM CHURCH PLANTING AND HUMANITARIAN SERVICES TO FULFIL THE LORD S COMMISON	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$11,182	ExpenseAmt
Grant	$11,182	GrantAmt
Desc	SUPPORTING REFUGEE S SHELTER AND FOODS $11182.39	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$15,207	ExpenseAmt
Grant	$15,207	GrantAmt
Desc	ORPHANAGE MINISTRY SUPPORT $15207	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$80,514	ExpenseAmt
Grant	$80,514	GrantAmt
Desc	MISSIONARY WHO ARE PREACHING THE GOSPEL AND PLANTING CHRUCHES $23919 MISSIONARY PROJECT $28500 CHRUCH PLANTING PROJECT $28095	Desc

Field	Value	IRS element (for citing)
Total Other Prog Srvc Expense	$17,957	TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses	$124,860	TotalProgramServiceExpensesAmt
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	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	false	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	false	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	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	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	false	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
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
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
DAF Excess Business Holdings	false	DAFExcessBusinessHoldingsInd
Taxable Distributions	false	TaxableDistributionsInd
Distribution To Donor	false	DistributionToDonorInd
Org Filed In Lieu Of Form1041	false	OrgFiledInLieuOfForm1041Ind
Licensed More Than One State	false	LicensedMoreThanOneStateInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Governing Body Voting Members	4	GoverningBodyVotingMembersCnt
Independent Voting Member	0	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	false	MinutesOfGoverningBodyInd
Minutes Of Committees	false	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	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	TIM LACY	PersonNm
Phone	4044470260	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	415 CAMERON WOODS CT	AddressLine1Txt
City	ALPHARETTA	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	30022	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp

Field	Value	IRS element (for citing)
Person	JAMES YE AMAR	PersonNm
Title	CEO	TitleTxt
Average Hours Per Week	23	AverageHoursPerWeekRt
Individual Trustee Or Director	Yes (X)	IndividualTrusteeOrDirectorInd
Reportable Comp From Org	$35,539	ReportableCompFromOrgAmt
Reportable Comp From Rltd Org	$0	ReportableCompFromRltdOrgAmt
Other Compensation	$0	OtherCompensationAmt

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$35,539	TotalReportableCompFromOrgAmt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$4,928	BOYAmt
EOY	$24,317	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$4,928	BOYAmt
EOY	$24,317	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$4,928	BOYAmt
EOY	$24,317	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$4,928	BOYAmt
EOY	$24,317	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$4,928	BOYAmt
EOY	$24,317	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$0	ReconcilationRevenueExpnssAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	Yes (true)	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Church	Yes (X)	ChurchInd
Public Support CY509	0	PublicSupportCY509Pct
Public Support PY509	0	PublicSupportPY509Pct
Investment Income CY	0	InvestmentIncomeCYPct
Investment Income PY	0	InvestmentIncomePYPct

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	FORM 990 - SUPPLEMENTAL INFORMATION	FormAndLineReferenceDesc
Explanation	PART III LINE 4D REGUGEE SEWING MINISTRY ....... $700 CLARKSTON REFUGEE ASSISTANCE .............$2533 CLARKSTON HOUSE CHURCH EXPENSES............$$1843 CLARKSTON FOOD DISTRIBUTION................$4045 MYANMAR THANKSGIVING CELEBRATION...........$1040 LEADERSHIP TRAINING....................... $2258 DISCIPLESHIP TRAINING .....................$5536 PART III LINE 1 THE PURPOSE OF THE ORGANIZATION IS TO PROVIDE HUMANITARIN SUPPORT TO UNDERPRIVILEGED BY APPLYING THE MORALS OF JESUS CHRIST PART III LINE 2 OUR ACCOMPLISHMENTS FOR 2024 INCLUDED SHELTER AND FOOD FOR REFUGEE IN MYANMAR SUPPORTING ORPHANS IN MYANMAR SUPPORTING NATIVE MYANMAR MISSIONARY SUPPORTING MYANMAR MISSIONARY DEVELOPMENT PROJECT DISTRIBUTING FOOD TO REFUGEE IN CLARKSTON GEORGIA	ExplanationTxt

JMA MINISTRIES INC: Form 990, tax year 2024

Return header ReturnHeader

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Preparer US Address PreparerUSAddress

Filer Filer

Business Name BusinessName

US Address USAddress

Business Officer BusinessOfficerGrp

Preparer Person PreparerPersonGrp

Form 990 IRS990

US Address USAddress

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Books In Care Of Detail BooksInCareOfDetail

US Address USAddress

Form990 Part VII Section A Form990PartVIISectionAGrp

Total Revenue TotalRevenueGrp

Total Functional Expenses TotalFunctionalExpensesGrp

Other Assets Total OtherAssetsTotalGrp

Total Assets TotalAssetsGrp

Other Liabilities OtherLiabilitiesGrp

Total Liabilities TotalLiabilitiesGrp

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Schedule A IRS990ScheduleA

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail

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