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JMA MINISTRIES INC: Form 990EZ, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
JMA MINISTRIES INC (EIN 32-0456912)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-05-09
IRS object ID
202321299349200337
Schema version
2022v5.0
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)
Return2023-05-09T06:44:13-07:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN550842444PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1FLOYD GREEN CPA PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13114 Mercer University Drive SuiteAddressLine1Txt
CityAtlantaCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30341ZIPCd
FieldValueIRS element (for citing)
Return Type990EZReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN320456912EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JMA Ministries IncBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlJMAMBusinessNameControlTxt
Phone4044470260PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO Box 1262AddressLine1Txt
CityClarkstonCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30021ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJames Ye AmarPersonNm
Person TitlePresident, DirPersonTitleTxt
Signature2023-05-09SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJames YePersonFirstNm
Person LastAmarPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonFloyd Green Jr CPAPreparerPersonNm
PTINP00365634PTIN
Phone7704572550PhoneNum
Self EmployedYes (X)SelfEmployedInd

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
Federated Assurance LevelFAL1FederatedAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990-EZ IRS990EZ

FieldValueIRS element (for citing)
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Website AddressN/AWebsiteAddressTxt
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Gross Receipts$196,660GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$193,542ContributionsGiftsGrantsEtcAmt
Cost Or Other Basis Expense Sale$0CostOrOtherBasisExpenseSaleAmt
Fundraising Gross Income$0FundraisingGrossIncomeAmt
Special Events Direct Expenses$0SpecialEventsDirectExpensesAmt
Cost Of Goods Sold$0CostOfGoodsSoldAmt
Other Revenue Total$3,118OtherRevenueTotalAmt
Total Revenue$196,660TotalRevenueAmt
Grants And Similar Amounts Paid$70,518GrantsAndSimilarAmountsPaidAmt
Salaries Other Comp Empl Bnft$24,000SalariesOtherCompEmplBnftAmt
Fees And Other Pymt To Ind Cntrct$4,221FeesAndOtherPymtToIndCntrctAmt
Occupancy Rent Utlts And Maint$23,751OccupancyRentUtltsAndMaintAmt
Printing Publications Postage$325PrintingPublicationsPostageAmt
Other Expenses Total$69,255OtherExpensesTotalAmt
Total Expenses$192,070TotalExpensesAmt
Excess Or Deficit For Year$4,590ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$11,140NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$15,730NetAssetsOrFundBalancesEOYAmt

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$11,140BOYAmt
EOY$15,730EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$11,140BOYAmt
EOY$15,730EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$11,140BOYAmt
EOY$15,730EOYAmt
FieldValueIRS element (for citing)
Primary Exempt PurposeThe purpose of the organization is to provide humanitarian support to underprivileged by applying the morals of Jesus Christ.PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp

FieldValueIRS element (for citing)
Description Program Srvc AccomOur accomplishments for 2022 include:- Supporting Orphans in Myanmar- Supporting native missionaries in Myanmar for evangelism and church planning- Supporting Homeless and Refugee in Myanmar for shelter and foods- Distributing Food to Refugee in Clarkston, Georgia- Clarkston Ministry Center provide Sewing Class to refugee women, ESL Class, Citizenship Class and furniture, Clothes and Household Items distribution, Assisting for food stamp, Medicaid Application- House church, Discipleship and Leadership Training.DescriptionProgramSrvcAccomTxt
Grants And Allocations$70,518GrantsAndAllocationsAmt
Program Service Expenses$155,878ProgramServiceExpensesAmt
FieldValueIRS element (for citing)
Total Program Service Expenses$155,878TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (4 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
James Ye Amar
President, Dir12.00$24,000
Ei Ei The
Secretary, Dir.12.00$0
Tim Lacy
Treasurer, Dir.12.00$0
Danny Fafach
Director12.00$0
FieldValueIRS element (for citing)
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not RptfalseChgMadeToOrgnzngDocNotRptInd
Organization Had UBIfalseOrganizationHadUBIInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Form1120 Pol FiledfalseForm1120PolFiledInd
Made Loans To From OfficersfalseMadeLoansToFromOfficersInd
Tax Imposed Under IRC4911$0TaxImposedUnderIRC4911Amt
Tax Imposed Under IRC4912$0TaxImposedUnderIRC4912Amt
Tax Imposed Under IRC4955$0TaxImposedUnderIRC4955Amt
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
Tax Imposed On Organization Mgr$0TaxImposedOnOrganizationMgrAmt
Tax Reimbursed By Organization$0TaxReimbursedByOrganizationAmt
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonTim LacyPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1400 N Main StAddressLine1Txt
CityColumbianaCityNm
State AbbreviationALStateAbbreviationCd
ZIP35051ZIPCd
FieldValueIRS element (for citing)
Phone4044470260PhoneNum
FieldValueIRS element (for citing)
Foreign Financial AccountfalseForeignFinancialAccountInd
Foreign OfficefalseForeignOfficeInd
Donor Advised FndsfalseDonorAdvisedFndsInd
Operate HospitalfalseOperateHospitalInd
Tanning Services ProvidedfalseTanningServicesProvidedInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
School OperatingfalseSchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Part VI Of Comp Of Hghst Pd EmplNONEPartVIOfCompOfHghstPdEmplTxt
Part VI Hghst Pd Cntrct Prof SrvcNONEPartVIHghstPdCntrctProfSrvcTxt
Filed Schedule AYes (true)FiledScheduleAInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$94,344CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$122,352CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$122,000CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$198,541CurrentTaxYearMinus1YearAmt
Current Tax Year$193,542CurrentTaxYearAmt
Total$730,779TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$94,344CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$122,352CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$122,000CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$198,541CurrentTaxYearMinus1YearAmt
Current Tax Year$193,542CurrentTaxYearAmt
Total$730,779TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$14,662CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$44,140CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$35,225CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$52,250CurrentTaxYearMinus1YearAmt
Current Tax Year$58,897CurrentTaxYearAmt
Total$205,174TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$14,662CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$44,140CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$35,225CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$52,250CurrentTaxYearMinus1YearAmt
Current Tax Year$58,897CurrentTaxYearAmt
Total$205,174TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$525,605PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$6CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1CurrentTaxYearMinus3YearsAmt
Total$7TotalAmt

Post1975 UBTI Post1975UBTIGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$6CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1CurrentTaxYearMinus3YearsAmt
Total$7TotalAmt

Net Income From Other UBI NetIncomeFromOtherUBIGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$147CurrentTaxYearMinus4YearsAmt
Current Tax Year$3,118CurrentTaxYearAmt
Total$3,265TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$94,497CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$122,353CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$122,000CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$198,541CurrentTaxYearMinus1YearAmt
Current Tax Year$196,660CurrentTaxYearAmt
Total$734,051TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.71600PublicSupportCY509Pct
Public Support PY5090.73410PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

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 O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (18 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Other Revenue.1Other Revenue $3118
Grants and Similar Amounts Paid In Excess of $5,000.3Class of Activity: Orphanage Support | Donee's Name: JMA Prahitta Organization | Donee's Address: 616 Aung Thapay Lane Yangon South Asia Burma | Relationship of Donee: Partner | Cash Amount Given: $70518
Other Expenses.1002Office Expenses $4402
Other Expenses.1005Travel $3532
Other Expenses.1007Conferences, Conventions, and Meetings $3786
Other Expenses.1012Insurance $3244
Other Expenses.1Childrens Ministry $10674
Other Expenses.2Discipleship Training $8743
Other Expenses.3ESL & Citizenship Class $8528
Other Expenses.4Food Distribution $6585
Other Expenses.5Sewing Class Expenses $3450
Other Expenses.6House Church $3335
Other Expenses.7Meals $3099
Other Expenses.8Missionary Training $3060
Other Expenses.9Leadership Training $2885
Other Expenses.10Refugee Support $2616
Other Expenses.11Program Supplies $1288
Other Expenses.13Miscellaneous $28

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