ITALIAN MINISTRIES USA: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
ITALIAN MINISTRIES USA (EIN 20-4937634)
Tax period
2021-01-01 to 2021-12-31
Filed
2022-07-08
IRS object ID
202231899349301413
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)
Return2022-07-08T15:21:04-05:00ReturnTs
Tax Period End2021-12-31TaxPeriodEndDt

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 Line16500 BUSCH BLVD STE 120AddressLine1Txt
CityCOLUMBUSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43229ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-01-01TaxPeriodBeginDt

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
Signature2022-07-08SignatureDt

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstMICHAELPersonFirstNm
Person LastPARHAMPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDONALD WELLSPreparerPersonNm
PTINP01867509PTIN
Phone6143968974PhoneNum
Preparation2022-07-08PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Principal OfficerMICHAEL PARHAMPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12242 BODIE ROADAddressLine1Txt
CityELLIJAYCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30540ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$569,251GrossReceiptsAmt
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 Body4VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$808,183PYContributionsGrantsAmt
CY Contributions Grants$564,825CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$4,426CYOtherRevenueAmt
PY Total Revenue$808,183PYTotalRevenueAmt
CY Total Revenue$569,251CYTotalRevenueAmt
PY Grants And Similar Paid$345,283PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$368,369CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$348,613PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$284,361CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$8,661PYOtherExpensesAmt
CY Other Expenses$3,048CYOtherExpensesAmt
PY Total Expenses$702,557PYTotalExpensesAmt
CY Total Expenses$655,778CYTotalExpensesAmt
PY Revenues Less Expenses$105,626PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$86,527CYRevenuesLessExpensesAmt
Total Assets BOY$195,659TotalAssetsBOYAmt
Total Assets EOY$109,132TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$195,659NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$109,132NetAssetsOrFundBalancesEOYAmt
MissionIMUSA IS A CHRISTIAN MISSIONS SUPPORT ORGANIZATION TO MISSIONARIES SERVING IN ITALY.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$652,730ExpenseAmt
Grant$368,369GrantAmt
DescSENDING AND SUPPORTING MISSIONS FOR INDIVIDUALS AND FAMILIES SERVING AS CHRISTIAN MISSIONARIES IN ITALY.Desc
Total Program Service Expenses$652,730TotalProgramServiceExpensesAmt
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 Document11IRPDocumentCnt
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 Members4GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
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 AddressfalseOfficerMailingAddressInd
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 (4 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
MICHAEL PARHAM
PRESIDENT/CH2.00Yes (X)$0$0$0
DOUGLAS RIGGLE
SECRETARY/DI10.00Yes (X)$0$0$0
GIUSEPPE PALERMO
DIRECTOR20.00Yes (X)$0$0$0
PAUL BRIGGS
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$564,825AllOtherContributionsAmt
Total Contributions$564,825TotalContributionsAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescREIMBURSEMENTSDesc
Business900099BusinessCd
Total Revenue Column$4,426TotalRevenueColumnAmt
Related Or Exempt Func Income$4,426RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$4,426OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$569,251TotalRevenueColumnAmt
Related Or Exempt Func Income$4,426RelatedOrExemptFuncIncomeAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$368,369TotalAmt
Program Services$368,369ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$284,361TotalAmt
Program Services$284,361ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$2,200TotalAmt
Management And General$2,200ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$341TotalAmt
Management And General$341ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total-$266TotalAmt
Management And General-$266ManagementAndGeneralAmt

Insurance InsuranceGrp

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

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$655,778TotalAmt
Program Services$652,730ProgramServicesAmt
Management And General$3,048ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$195,659BOYAmt
EOY$109,132EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$195,659BOYAmt
EOY$109,132EOYAmt

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$195,659BOYAmt
EOY$109,132EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$195,659BOYAmt
EOY$109,132EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$195,659BOYAmt
EOY$109,132EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$86,527ReconcilationRevenueExpnssAmt
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$756,069CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$830,913CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$736,344CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$808,183CurrentTaxYearMinus1YearAmt
Current Tax Year$564,825CurrentTaxYearAmt
Total$3,696,334TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$756,069CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$830,913CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$736,344CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$808,183CurrentTaxYearMinus1YearAmt
Current Tax Year$564,825CurrentTaxYearAmt
Total$3,696,334TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$3,696,334PublicSupportTotal170Amt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year$4,426CurrentTaxYearAmt
Total$4,426TotalAmt
FieldValueIRS element (for citing)
Total Support$3,700,760TotalSupportAmt
Public Support CY1700.99880PublicSupportCY170Pct
Public Support PY1701.00000PublicSupportPY170Pct
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$368,369CashGrantAmt
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 (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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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