MUSTARD SEED MINISTRIES INC: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: MUSTARD SEED MINISTRIES INC (EIN 84-1635801)
Tax period: 2021-01-01 to 2021-12-31
Filed: 2022-11-14
IRS object ID: 202233189349303488
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-11-14T14:29:53-05:00	ReturnTs
Tax Period End	2021-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	581094351	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	MCNAIR MCLEMORE MIDDLEBROOKS & CO LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	POST OFFICE BOX ONE	AddressLine1Txt
City	MACON	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	312020001	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2021-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	841635801	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MUSTARD SEED MINISTRIES INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	MUST	BusinessNameControlTxt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	P O BOX 773	AddressLine1Txt
City	GORDON	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	31031	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	GARY HARGIS	PersonNm
Person Title	CHAIRMAN	PersonTitleTxt
Signature	2022-11-08	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	GARY	PersonFirstNm
Person Last	HARGIS	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	TERESA F BEHRMAN	PreparerPersonNm
PTIN	P01055799	PTIN
Phone	4787466277	PhoneNum
Preparation	2022-11-14	PreparationDt

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	GARY HARGIS	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 773	AddressLine1Txt
City	GORDON	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	31031	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$203,213	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2003	FormationYr
Legal Domicile State	GA	LegalDomicileStateCd
Activity Or Mission	THE ORGANIZATION ASSISTS NEEDY INDIVIDUALS BY PROVIDING ASSISTANCE THROUGH VARIOUS REPAIR AND RENOVATION PROJECTS.	ActivityOrMissionDesc
Voting Members Governing Body	5	VotingMembersGoverningBodyCnt
Voting Members Independent	5	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	40	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$129,058	PYContributionsGrantsAmt
CY Contributions Grants	$203,213	CYContributionsGrantsAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$129,058	PYTotalRevenueAmt
CY Total Revenue	$203,213	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$119,279	PYOtherExpensesAmt
CY Other Expenses	$191,856	CYOtherExpensesAmt
PY Total Expenses	$119,279	PYTotalExpensesAmt
CY Total Expenses	$191,856	CYTotalExpensesAmt
PY Revenues Less Expenses	$9,779	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$11,357	CYRevenuesLessExpensesAmt
Total Assets BOY	$27,664	TotalAssetsBOYAmt
Total Assets EOY	$39,021	TotalAssetsEOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$27,664	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$39,021	NetAssetsOrFundBalancesEOYAmt
Mission	THE ORGANIZATION ASSISTS NEEDY INDIVIDUALS BY PROVIDING ASSISTANCE THROUGH VARIOUS REPAIR AND RENOVATION PROJECTS.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$191,856	ExpenseAmt
Revenue	$203,212	RevenueAmt
Desc	ASSISTANCE TO NEEDY INDIVIDUALS	Desc
Total Program Service Expenses	$191,856	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	false	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Form8899 Filedind	false	Form8899Filedind
Form1098 C Filed	false	Form1098CFiledInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	5	GoverningBodyVotingMembersCnt
Independent Voting Member	5	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	false	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	GA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	GARY W HARGIS	PersonNm
Phone	4787378988	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 773	AddressLine1Txt
City	GORDON	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	31031	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
DARRELL BURNS
DIRECTOR	Yes (X)	$0	$0	$0
TERRY EADY
DIRECTOR	Yes (X)	$0	$0	$0
GARY HARGIS
CHAIRMAN	Yes (X)	$0	$0	$0
PATTI HARGIS
TREASURER	Yes (X)	$0	$0	$0
JIMMY YEOMANS
CO-CHAIRMAN	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
All Other Contributions	$203,213	AllOtherContributionsAmt
Total Contributions	$203,213	TotalContributionsAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$203,213	TotalRevenueColumnAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$2,845	TotalAmt
Program Services	$2,845	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
MATERIALS	$90,981	$90,981
CONTRACT LABOR	$30,734	$30,734
MILEAGE	$26,000	$26,000
MISCELLANEOUS	$23,444	$23,444

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$17,852	TotalAmt
Program Services	$17,852	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$191,856	TotalAmt
Program Services	$191,856	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$24,987	BOYAmt
EOY	$32,011	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$43,010	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$36,000	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$2,677	BOYAmt
EOY	$7,010	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$27,664	BOYAmt
EOY	$39,021	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$27,664	BOYAmt
EOY	$39,021	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$27,664	BOYAmt
EOY	$39,021	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$27,664	BOYAmt
EOY	$39,021	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$11,357	ReconcilationRevenueExpnssAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd

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 Minus4 Years	$128,110	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$107,481	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$125,681	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$129,058	CurrentTaxYearMinus1YearAmt
Current Tax Year	$203,213	CurrentTaxYearAmt
Total	$693,543	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$128,110	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$107,481	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$125,681	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$129,058	CurrentTaxYearMinus1YearAmt
Current Tax Year	$203,213	CurrentTaxYearAmt
Total	$693,543	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$693,543	PublicSupportTotal170Amt
Total Support	$693,543	TotalSupportAmt
Public Support CY170	1.00000	PublicSupportCY170Pct
Public Support PY170	1.00000	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

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 D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$43,010	OtherCostOrOtherBasisAmt
Depreciation	$36,000	DepreciationAmt
Book Value	$7,010	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$7,010	TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11B	REVIEWED BY BOARD OF DIRECTORS BEFORE FILING.
FORM 990, PAGE 6, PART VI, LINE 19	NO DOCUMENTS AVAILABLE TO THE PUBLIC

MUSTARD SEED MINISTRIES INC: Form 990, tax year 2021

Return header ReturnHeader

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Preparer US Address PreparerUSAddress

Filer Filer

Business Name BusinessName

US Address USAddress

Business Officer BusinessOfficerGrp

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Preparer Person PreparerPersonGrp

Form 990 IRS990

US Address USAddress

Books In Care Of Detail BooksInCareOfDetail

US Address USAddress

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

Total Revenue TotalRevenueGrp

Depreciation Depletion DepreciationDepletionGrp

Other Expenses OtherExpensesGrp (4 entries)

All Other Expenses AllOtherExpensesGrp

Total Functional Expenses TotalFunctionalExpensesGrp

Cash Non Interest Bearing CashNonInterestBearingGrp

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Total Assets TotalAssetsGrp

Total Liabilities TotalLiabilitiesGrp

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Schedule A IRS990ScheduleA

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Total Calendar Year170 TotalCalendarYear170Grp

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Contributor Business Name ContributorBusinessName

Contributor US Address ContributorUSAddress

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Comments