LESSER MINISTRIES INC: Form 990EZ, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- LESSER MINISTRIES INC (EIN 92-1166845)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-13
- IRS object ID
- 202413189349204316
- Schema version
- 2023v5.1
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-13T15:13:09-06:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 873931779 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Justin S McMahon CPA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 159 Arthur Sumner Ln | AddressLine1Txt |
| City | Beulaville | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 28518 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 921166845 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Lesser Ministries Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % Jonathan Smith | InCareOfNm |
| Business Name Control | LESS | BusinessNameControlTxt |
| Phone | 9102710039 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 164 Baker Rd | AddressLine1Txt |
| City | Pink Hill | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 28572 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JONATHAN SMITH | PersonNm |
| Person Title | President | PersonTitleTxt |
| Phone | 9102710045 | PhoneNum |
| Signature | 2024-11-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JUSTIN S MCMAHON | PreparerPersonNm |
| PTIN | P02033272 | PTIN |
| Phone | 9102716275 | PhoneNum |
| Preparation | 2024-11-13 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Website Address | https://lesserministries.churchcenter.com | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $120,742 | GrossReceiptsAmt |
| Contributions Gifts Grants Etc | $120,742 | ContributionsGiftsGrantsEtcAmt |
| Total Revenue | $120,742 | TotalRevenueAmt |
| Salaries Other Comp Empl Bnft | $28,042 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $1,715 | FeesAndOtherPymtToIndCntrctAmt |
| Printing Publications Postage | $1,252 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $25,986 | OtherExpensesTotalAmt |
| Total Expenses | $56,995 | TotalExpensesAmt |
| Excess Or Deficit For Year | $63,747 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances EOY | $63,747 | NetAssetsOrFundBalancesEOYAmt |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $63,430 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $350 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $63,780 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $33 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $63,747 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | Charitable educational or religious See Schedule O | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (3 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Program Service ExpensesProgramServiceExpensesAmt |
|---|---|
| Africa Missions See Schedule O | $9,097 |
| Domestic Ministry See Schedule O | $8,131 |
| Central South America Missions See Schedule O | $5,395 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $22,623 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (4 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| JONATHAN D SMITH | ||||
| President Director | 40.00 | $17,642 | $0 | $10,400 |
| CRANDALL FOUNTAIN | ||||
| Treasurer Director | 0.000 | $0 | $0 | $0 |
| MELISSA D SMITH | ||||
| Treasurer Director | 25.00 | $0 | $0 | $0 |
| SHANE KENNEDY | ||||
| Director | 0.000 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MELISSA D SMITH | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 164 Baker Rd | AddressLine1Txt |
| City | Pink Hill | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 28572 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9102710039 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Related Org Sect527 Org | false | RelatedOrgSect527OrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $120,742 | CurrentTaxYearAmt |
| Total | $120,742 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $120,742 | CurrentTaxYearAmt |
| Total | $120,742 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $120,742 | PublicSupportTotal170Amt |
| Total Support | $120,742 | TotalSupportAmt |
| First5 Years170 | Yes (X) | First5Years170Ind |
| Public Support CY170 | 0.00000 | PublicSupportCY170Pct |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (35 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I Line 16 | Advertising and promotion $189.00 |
| Part I Line 16 | Other office expenses $647.00 |
| Part I Line 16 | Information technology $2527.00 |
| Part I Line 16 | PRGM SVC: Africa $9097.00 |
| Part I Line 16 | PRGM SVC: South America $5395.00 |
| Part I Line 16 | PRGM SVC: Domestic $8131.00 |
| Part II Line 24 | Undeposited Funds Ending: $350.00 |
| Part II Line 26 | Accounts payable and accrued expenses. Beginning:$0.00 Ending: $33.00 |
| Part III | The purpose of Lesser Ministries, Inc. (the Organization) is to offer help |
| Part III | and encouragement to pastors and church leaders and offer missions |
| Part III | exposure to all who are interested in serving the less fortunate. The |
| Part III | Organization also supports those in poverty by meeting felt physical |
| Part III | needs and meeting spiritual needs and showing the love of Christ. |
| Part III, Line 28 | Africa Missions: We supported pastors and church leaders in Africa by |
| Part III, Line 28 | conducting short-term mission trips. We supported those in poverty by |
| Part III, Line 28 | meeting their physical and spiritual needs and showing the love of Christ. |
| Part III, Line 28 | We served the local pastors by preaching weekly in local churches. We |
| Part III, Line 28 | conducted a women's conference with an average nightly attendance of |
| Part III, Line 28 | 150 individuals. We conducted a leadership conference for pastors and |
| Part III, Line 28 | leaders of the local churches and provided lunch daily for an average of |
| Part III, Line 28 | 500 participants. We held open-air meetings in the village with an |
| Part III, Line 28 | average attendance of 1500 individuals nightly. We also assisted other |
| Part III, Line 28 | ministries by teaching at a local feeding program and local widows |
| Part III, Line 28 | ministry. |
| Part III, Line 29 | Domestic Ministry: We supported pastors and church leaders in the USA |
| Part III, Line 29 | by providing mission opportunities to assist the less fortunate practically |
| Part III, Line 29 | with the love of Christ. We introduced congregations to local and foreign |
| Part III, Line 29 | mission opportunities. We served with other ministries by volunteering |
| Part III, Line 29 | and providing supplies for conferences and retreats. We also provided |
| Part III, Line 29 | benevolence funds to the less fortunate. |
| Part III, Line 30 | Central & South America Missions: We supported pastors and church |
| Part III, Line 30 | leaders in South America by conducting short-term mission trips. We |
| Part III, Line 30 | served local pastors and congregations by preaching in various churches |
| Part III, Line 30 | and held planning sessions for future short-term missions exposure. We |
| Part III, Line 30 | also met with and provided teaching for local church leadership. |
Compensation Explanation CompensationExplanation
Compensation Explanation CompensationExplanationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JONATHAN D SMITH | PersonNm |
| Short Explanation | 10400 Nontaxable Minister Housing Allowance as reported in Box 14 of the 2023 W2 | ShortExplanationTxt |
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