DISCIPLING THE NATIONS MINISTRIES INCORPORATED: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
DISCIPLING THE NATIONS MINISTRIES INCORPORATED (EIN 20-0337165)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-07
IRS object ID
202423129349303712
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

FieldValueIRS element (for citing)
Return2024-11-07T14:14:26-06:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN200337165EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Discipling the Nations Ministries IncBusinessNameLine1Txt
Business Name Line2DNIBusinessNameLine2Txt
FieldValueIRS element (for citing)
In Care Of% Mike SheafferInCareOfNm
Business Name ControlDISCBusinessNameControlTxt
Phone4059193733PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO Box 892345AddressLine1Txt
CityOklahoma CityCityNm
State AbbreviationOKStateAbbreviationCd
ZIP73189ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMIKE SHEAFFERPersonNm
Person TitlePresidentPersonTitleTxt
Phone4059193733PhoneNum
Signature2024-11-07SignatureDt
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1DNIBusinessNameLine1Txt
FieldValueIRS element (for citing)
Principal OfficerMIKE SHEAFFERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line14108 Frisco Bridge BlvdAddressLine1Txt
CityEdmondCityNm
State AbbreviationOKStateAbbreviationCd
ZIP73034ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$745,905GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2003FormationYr
Legal Domicile StateOKLegalDomicileStateCd
Activity Or MissionSpreading the Gospel of Jesus Christ through educational outreach and funding for construction of church facilitiesActivityOrMissionDesc
Voting Members Governing Body3VotingMembersGoverningBodyCnt
Voting Members Independent1VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers4TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$85,000PYContributionsGrantsAmt
CY Contributions Grants$95,000CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$93,990PYInvestmentIncomeAmt
CY Investment Income$72,666CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$178,990PYTotalRevenueAmt
CY Total Revenue$167,666CYTotalRevenueAmt
PY Grants And Similar Paid$280,200PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$319,800CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$8,084PYOtherExpensesAmt
CY Other Expenses$7,574CYOtherExpensesAmt
PY Total Expenses$288,284PYTotalExpensesAmt
CY Total Expenses$327,374CYTotalExpensesAmt
PY Revenues Less Expenses-$109,294PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$159,708CYRevenuesLessExpensesAmt
Total Assets BOY$2,275,535TotalAssetsBOYAmt
Total Assets EOY$2,115,827TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,275,535NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,115,827NetAssetsOrFundBalancesEOYAmt
MissionDiscipling the Nations Ministries is engaged in spreading the Gospel of Jesus Christ through educational outreach and support, funding for construction of church facilities and reaching the lost for Christ.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$198,432ExpenseAmt
Grant$198,432GrantAmt
DescOur Domestic Missions Outreach concentrated in ministering in the inner city of Oklahoma City, OK. We were involved in the maintenance and support of a church facility with a congregation of 200. We assisted in all areas of upkeep, renovations and ministries of the church. This included providing funds for their youth ministries that ministers to 65 kids and teens, helping support a ministry that assists the elderly with home repairs, assisting with a program that distributes household goods to families in need, along with other various community outreach endeavors. Discipling the Nations Ministries was also involved with supporting other national and local ministries that spread the Gospel of Jesus Christ.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$82,110ExpenseAmt
Grant$82,110GrantAmt
DescWe provided funds to help with ministry endeavors in foreign lands. To fund overseas church construction projects DNI supported Africa Tabernacle Evangelism. ATE builds steel structures that are used for church buildings, schools and medical clinics. DNI supported various ministries that were involved in the spreading the gospel of Christ overseas in foreign countries. In our foreign missions outreach Discipling the Nations supported eight missionary families living on the continent of Africa. DNI sent a team to help with the construction of two church building in Zambia, Africa.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$39,258ExpenseAmt
Grant$39,258GrantAmt
DescProvided funds for the support of religious education. This includes supporting the general scholarship fund of the Assemblies of God School of Theology in Malawi, Africa. AGST provides programs for Christian Workers, Bachelor's degrees and Master's degrees. The grants cover books, tuition and housing. We also helped AGST with maintenance funds for the upkeep of the campus. There are approximately 250 - 300 students that attend AGST. We provided funds to assist in the writing and publishing of three theology course curriculums to be used in bible schools around the world.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$319,800TotalProgramServiceExpensesAmt
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 OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
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 Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Form990 T FiledfalseForm990TFiledInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Excs Tax Sect4951 Or4952 Or4953falseExcsTaxSect4951Or4952Or4953Ind
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members3GoverningBodyVotingMembersCnt
Independent Voting Member1IndependentVotingMemberCnt
Family Or Business RlnYes (true)FamilyOrBusinessRlnInd
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 AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonMIKE SHEAFFERPersonNm
Phone4059193733PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14108 Frisco Bridge BlvdAddressLine1Txt
CityEdmondCityNm
State AbbreviationOKStateAbbreviationCd
ZIP73034ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
MIKE SHEAFFER
President10.00Yes (X)Yes (X)$0$0$0
TERRI KING
Secretary3.000Yes (X)Yes (X)$0$0$0
BILL MOORE
Director1.000Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$95,000AllOtherContributionsAmt
Total Contributions$95,000TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$64,491TotalRevenueColumnAmt
Related Or Exempt Func Income$64,491RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$586,414SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$578,239SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$8,175SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$8,175TotalRevenueColumnAmt
Related Or Exempt Func Income$8,175RelatedOrExemptFuncIncomeAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$167,666TotalRevenueColumnAmt
Related Or Exempt Func Income$72,666RelatedOrExemptFuncIncomeAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$319,800TotalAmt
Program Services$319,800ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$6,624TotalAmt
Management And General$6,624ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$950TotalAmt
Management And General$950ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$327,374TotalAmt
Program Services$319,800ProgramServicesAmt
Management And General$7,574ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$105,005BOYAmt
EOY$146,062EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$338,300BOYAmt
EOY$387,777EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$1,832,230BOYAmt
EOY$1,581,988EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,275,535BOYAmt
EOY$2,115,827EOYAmt

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$2,275,535BOYAmt
EOY$2,115,827EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,275,535BOYAmt
EOY$2,115,827EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,275,535BOYAmt
EOY$2,115,827EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$159,708ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
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$5CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$80,000CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$85,000CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$85,000CurrentTaxYearMinus1YearAmt
Current Tax Year$95,000CurrentTaxYearAmt
Total$345,005TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$5CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$80,000CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$85,000CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$85,000CurrentTaxYearMinus1YearAmt
Current Tax Year$95,000CurrentTaxYearAmt
Total$345,005TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$345,005PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$64,530CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$55,815CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$58,901CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$55,256CurrentTaxYearMinus1YearAmt
Current Tax Year$64,491CurrentTaxYearAmt
Total$298,993TotalAmt
FieldValueIRS element (for citing)
Total Support$643,998TotalSupportAmt
Public Support CY1700.53572PublicSupportCY170Pct
Public Support PY1700.45776PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

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 I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedfalseGrantRecordsMaintainedInd

Recipient Table RecipientTable (5 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINCash GrantCashGrantAmtNon Cash AssistanceNonCashAssistanceAmtPurpose Of GrantPurposeOfGrantTxt
Harvest Assembly of God
4019 S PennOklahoma CityOK73119736017863$185,570$0See Part IV
AG World Missions
1445 Boonville AveSpringfieldMO65802440577787$63,464$0See Part IV
Harvest Ministries Inc
PO Box 892345Oklahoma CityOK73189731338494$45,000$0See Part IV
Jesse Duplantis Ministries
PO Box 1089DestrehanLA70047721336396$12,903$0See Part IV
Oklahoma Assemblies of God
3715 S MacArthur BlvdOklahoma CityOK73179736017863$12,863$0See Part IV
FieldValueIRS element (for citing)
Total501c3 Org5Total501c3OrgCnt
Total Other Org0TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part II 1hAssisted inner city church with ministry and facility funds
Part II 2hParticipated in AGWMs ministry endeavors around the world
Part II 3hSupported Harvest Ministries global ministry programs
Part II 4hContributed to the worldwide evangelistic outreach of JDM
Part II 5hProvided support for the ministries of the Okla Assemblies of God

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part VI Line 2President and Secretary are siblings.
Part VI Line 11bForm 990 is made available to each member of the governing body
Part VI Line 11bfor review and discussion.
Part VI Line 19Financial statements are available for review through the organization's
Part VI Line 19Form 990 upon request.

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