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JMA MINISTRIES INC: Form 990EZ, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
JMA MINISTRIES INC (EIN 32-0456912)
Tax period
2021-01-01 to 2021-12-31
Filed
2022-04-05
IRS object ID
202210959349201111
Schema version
2021v4.0
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)
Return2022-04-05T06:34:28-07:00ReturnTs
Tax Period End2021-12-31TaxPeriodEndDt

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 Begin2021-01-01TaxPeriodBeginDt

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 TitleCEO, DirectorPersonTitleTxt
Signature2022-04-05SignatureDt
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

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)
Tax2021TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

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$198,541GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$198,541ContributionsGiftsGrantsEtcAmt
Cost Or Other Basis Expense Sale$0CostOrOtherBasisExpenseSaleAmt
Fundraising Gross Income$0FundraisingGrossIncomeAmt
Special Events Direct Expenses$0SpecialEventsDirectExpensesAmt
Cost Of Goods Sold$0CostOfGoodsSoldAmt
Total Revenue$198,541TotalRevenueAmt
Grants And Similar Amounts Paid$42,230GrantsAndSimilarAmountsPaidAmt
Salaries Other Comp Empl Bnft$37,484SalariesOtherCompEmplBnftAmt
Fees And Other Pymt To Ind Cntrct$1,590FeesAndOtherPymtToIndCntrctAmt
Occupancy Rent Utlts And Maint$39,277OccupancyRentUtltsAndMaintAmt
Printing Publications Postage$1,060PrintingPublicationsPostageAmt
Other Expenses Total$65,484OtherExpensesTotalAmt
Total Expenses$187,125TotalExpensesAmt
Excess Or Deficit For Year$11,416ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$26,426NetAssetsOrFundBalancesBOYAmt
Other Changes In Net Assets-$26,702OtherChangesInNetAssetsAmt
Net Assets Or Fund Balances EOY$11,140NetAssetsOrFundBalancesEOYAmt

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$26,426BOYAmt
EOY$11,140EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$26,426BOYAmt
EOY$11,140EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$26,426BOYAmt
EOY$11,140EOYAmt
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 AccomThe organizations accomplishments are as follows:- Orphanage: We support 36 orphanss food, shelters, hygeine, and education;- Missionary Training Program: We conducted missionary training three times;- Food Ministry: We distributed food to refugees and the hungry during pandemic;- Leadership and Discipleship Training: We conducted leadership training quarterly;- Medical Support: We supported HIV/AIDS patients;- Missionary support: We supported native missionary;- Clarkston Refugee ministry: We conducted ESL Class, Citizenship Class, and Sewing Class for Refugees;- OSP Mission: We established our OSP mission center.DescriptionProgramSrvcAccomTxt
Grants And Allocations$138,111GrantsAndAllocationsAmt
Program Service Expenses$42,230ProgramServiceExpensesAmt
FieldValueIRS element (for citing)
Total Program Service Expenses$138,111TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (5 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
James Ye Amar
CEO, Director40.00$37,484
Ei Ei The
Secretary, Dir.1.00$0
Tim Lacy
CFO, Dir.1.00$0
Danny Fafach
Director1.00$0
Eric Nuetzel
Director1.00$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$57,491CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$94,344CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$122,352CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$122,000CurrentTaxYearMinus1YearAmt
Current Tax Year$198,541CurrentTaxYearAmt
Total$594,728TotalAmt

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$57,491CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$94,344CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$122,352CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$122,000CurrentTaxYearMinus1YearAmt
Current Tax Year$198,541CurrentTaxYearAmt
Total$594,728TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$11,650CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$14,662CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$44,140CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$35,225CurrentTaxYearMinus1YearAmt
Current Tax Year$52,250CurrentTaxYearAmt
Total$157,927TotalAmt

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$11,650CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$14,662CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$44,140CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$35,225CurrentTaxYearMinus1YearAmt
Current Tax Year$52,250CurrentTaxYearAmt
Total$157,927TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$436,801PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$6CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1CurrentTaxYearMinus2YearsAmt
Total$8TotalAmt

Post1975 UBTI Post1975UBTIGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$6CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1CurrentTaxYearMinus2YearsAmt
Total$8TotalAmt

Net Income From Other UBI NetIncomeFromOtherUBIGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$109CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$147CurrentTaxYearMinus3YearsAmt
Total$256TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$57,601CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$94,497CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$122,353CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$122,000CurrentTaxYearMinus1YearAmt
Current Tax Year$198,541CurrentTaxYearAmt
Total$594,992TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.73410PublicSupportCY509Pct
Public Support PY5090.75300PublicSupportPY509Pct
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 (13 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Grants and Similar Amounts Paid In Excess of $5,000.2Class of Activity: Missionary Support | Donee's Name: Individual | Donee's Address: Okshitpin Myo Bago Region East Asia, Pacific Burma | Relationship of Donee: None | Cash Amount Given: $13000
Grants and Similar Amounts Paid In Excess of $5,000.5Class of Activity: Orphanage Support | Donee's Name: Individual | Donee's Address: 616 Aung Tha Pay Lane Yangon East Asia, Pacific Burma | Relationship of Donee: None | Cash Amount Given: $29230
Other Expenses.1001Advertising and Promotion $108
Other Expenses.1002Office Expenses $3580
Other Expenses.1003Information Technology $613
Other Expenses.1005Travel $1015
Other Expenses.1012Insurance $5639
Other Expenses.1Missionary Support $20634
Other Expenses.2Ministry Expenses $15091
Other Expenses.3Program Supplies $8341
Other Expenses.4Missionary Training Center $5902
Other Expenses.5Food Distribution $4473
Other Expenses.7Meals $88

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