ITALIAN MINISTRIES USA: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
ITALIAN MINISTRIES USA (EIN 20-4937634)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-05-13
IRS object ID
202401349349308340
Schema version
2023v5.0
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

FieldValueIRS element (for citing)
Return2024-05-13T18:44:19-04:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN472461346PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WELLS CPA LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1215 N FRONT ST STE 110AddressLine1Txt
CityCOLUMBUSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43215ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN204937634EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ITALIAN MINISTRIES USABusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlITALBusinessNameControlTxt
Phone6147459732PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11985 W HENDERSON ROAD 2063AddressLine1Txt
CityCOLUMBUSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43220ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMICHAEL PARHAMPersonNm
Person TitlePRESIDENT/CHAIRPersonTitleTxt
Phone6147459732PhoneNum
Signature2024-05-13SignatureDt

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstMICHAELPersonFirstNm
Person LastPARHAMPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDONALD WELLSPreparerPersonNm
PTINP01867509PTIN
Phone6143968974PhoneNum
Preparation2024-05-13PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMICHAEL PARHAMPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12242 BODIE ROADAddressLine1Txt
CityELLIJAYCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30540ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$731,350GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.ITALIANMINISTRIESUSA.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionIMUSA IS A CHRISTIAN MISSIONS SUPPORT ORGANIZATION TO MISSIONARIES SERVING IN ITALY.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$650,453PYContributionsGrantsAmt
CY Contributions Grants$731,350CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$650,453PYTotalRevenueAmt
CY Total Revenue$731,350CYTotalRevenueAmt
PY Grants And Similar Paid$379,493PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$390,286CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$296,256PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$299,545CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$3,519PYOtherExpensesAmt
CY Other Expenses$5,806CYOtherExpensesAmt
PY Total Expenses$679,268PYTotalExpensesAmt
CY Total Expenses$695,637CYTotalExpensesAmt
PY Revenues Less Expenses-$28,815PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$35,713CYRevenuesLessExpensesAmt
Total Assets BOY$80,317TotalAssetsBOYAmt
Total Assets EOY$116,030TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$80,317NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$116,030NetAssetsOrFundBalancesEOYAmt
MissionIMUSA IS A CHRISTIAN MISSIONS SUPPORT ORGANIZATION TO MISSIONARIES SERVING IN ITALY.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$689,831ExpenseAmt
Grant$390,286GrantAmt
DescSENDING AND SUPPORTING MISSIONS FOR INDIVIDUALS AND FAMILIES SERVING AS CHRISTIAN MISSIONARIES IN ITALY.Desc
Total Program Service Expenses$689,831TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgYes (true)MoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document10IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressYes (true)OfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcfalseRegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldOHStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonANTONIO CALOPersonNm
Phone6145479109PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11985 W HENDERSON ROAD 2063AddressLine1Txt
CityCOLUMBUSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43220ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
MICHAEL PARHAM
PRESIDENT/CH2.00Yes (X)Yes (X)$0$0$0
GIUSEPPE PALERMO
DIRECTOR20.00Yes (X)$0$0$0
PAUL BRIGGS
DIRECTOR2.00Yes (X)$0$0$0
ALLEN BARTIMOLI
DIRECTOR2.00Yes (X)$0$0$0
SAMUELE QUATTRINI
DIRECTOR2.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$731,350AllOtherContributionsAmt
Total Contributions$731,350TotalContributionsAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$731,350TotalRevenueColumnAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$390,286TotalAmt
Program Services$390,286ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$299,545TotalAmt
Program Services$299,545ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$2,050TotalAmt
Management And General$2,050ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$240TotalAmt
Management And General$240ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$323TotalAmt
Management And General$323ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$315TotalAmt
Management And General$315ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$316TotalAmt
Management And General$316ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$1,789TotalAmt
Management And General$1,789ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$773TotalAmt
Management And General$773ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$695,637TotalAmt
Program Services$689,831ProgramServicesAmt
Management And General$5,806ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$80,317BOYAmt
EOY$25,380EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
EOY$90,000EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
EOY$650EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$80,317BOYAmt
EOY$116,030EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$80,317BOYAmt
EOY$116,030EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$80,317BOYAmt
EOY$116,030EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$80,317BOYAmt
EOY$116,030EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$35,713ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$736,344CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$808,183CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$564,825CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$650,453CurrentTaxYearMinus1YearAmt
Current Tax Year$731,350CurrentTaxYearAmt
Total$3,491,155TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$736,344CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$808,183CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$564,825CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$650,453CurrentTaxYearMinus1YearAmt
Current Tax Year$731,350CurrentTaxYearAmt
Total$3,491,155TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$3,491,155PublicSupportTotal170Amt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$4,426CurrentTaxYearMinus2YearsAmt
Total$4,426TotalAmt
FieldValueIRS element (for citing)
Total Support$3,495,581TotalSupportAmt
Public Support CY1700.99870PublicSupportCY170Pct
Public Support PY1700.99880PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferencePART II, LINE 10FormAndLineReferenceDesc
ExplanationREIMBURSEMENTS 4,426ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule F IRS990ScheduleF

Grants To Org Outside US GrantsToOrgOutsideUSGrp

FieldValueIRS element (for citing)
Purpose Of GrantMISSIONARIES SUPPORTPurposeOfGrantTxt
Cash Grant$390,286CashGrantAmt
Manner Of Cash DisbursementCHECKMannerOfCashDisbursementTxt
FieldValueIRS element (for citing)
Transfer To Foreign CorpfalseTransferToForeignCorpInd
Interest In Foreign TrustfalseInterestInForeignTrustInd
Foreign Corp OwnershipfalseForeignCorpOwnershipInd
Passive Foreign Investmest CofalsePassiveForeignInvestmestCoInd
Foreign PartnershipfalseForeignPartnershipInd
Boycott CountriesfalseBoycottCountriesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 9SAMUELE QUATTRINI 7119 VOLAR DRIVE CHEYENNE, WY 82009
FORM 990, PAGE 6, PART VI, LINE 11BTHE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTANT. THE COMPLETED FORM IS PROVIDED TO THE BOARD FOR REVIEW PRIOR TO FILING WITH THE IRS.
FORM 990, PAGE 6, PART VI, LINE 15ATHE BOARD INDEPENDENTLY ESTABLISHES ALL COMPENSATION. IN DOING SO, THEY EXERCISE DUE DILIGENCE TO ENSURE SUCH COMPENSATION IS REASONABLE IN THE CIRCUMSTANCES BY A) INVESTIGATING WHAT OTHER SIMILARLY SITUATED ORGANIZATIONS ARE PAYING, B) REFERRING TO SURVEY OF SIMILAR RELIGIOUS ORGANIZATIONS TO OBJECTIVELY DETERMINE THE VALUE OF SERVICES RENDERED, C) BY TAKING INTO ACCOUNT GENERAL ECONOMIC CONDITIONS AS WELL AS THE UNIQUE FINANCIAL CONDITIONS OF THIS ORGANIZATION, AND D) BY DOCUMENTING IN WRITING BOTH THE DECISION MAKING PROCESS AND ITS FINAL OUTCOME.
FORM 990, PAGE 6, PART VI, LINE 15BTHE BOARD INDEPENDENTLY ESTABLISHES ALL COMPENSATION. IN DOING SO, THEY EXERCISE DUE DILIGENCE TO ENSURE SUCH COMPENSATION IS REASONABLE IN THE CIRCUMSTANCES BY A) INVESTIGATING WHAT OTHER SIMILARLY SITUATED ORGANIZATIONS ARE PAYING, B) REFERRING TO SURVEY OF SIMILAR RELIGIOUS ORGANIZATIONS TO OBJECTIVELY DETERMINE THE VALUE OF SERVICES RENDERED, C) BY TAKING INTO ACCOUNT GENERAL ECONOMIC CONDITIONS AS WELL AS THE UNIQUE FINANCIAL CONDITIONS OF THIS ORGANIZATION, AND D) BY DOCUMENTING IN WRITING BOTH THE DECISION MAKING PROCESS AND ITS FINAL OUTCOME.
FORM 990, PAGE 6, PART VI, LINE 19IMUSA'S POLICY IS TO PROVIDE PUBLIC INSPECTION OF GOVERNING DOCUMENTS UPON REQUEST.

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