PRECEPT MINISTRIES OF REACH OUT INC: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- PRECEPT MINISTRIES OF REACH OUT INC (EIN 62-0841438)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-07-30
- IRS object ID
- 202502119349301550
- Schema version
- 2024v5.2
- 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 F
- Schedule G
- Schedule J
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-07-30T09:47:07-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 204193611 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Batts Morrison Wales & Lee PA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 801 North Orange Avenue Suite 800 | AddressLine1Txt |
| City | Orlando | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32801 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 620841438 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Precept | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PREC | BusinessNameControlTxt |
| Phone | 4238926814 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 182218 | AddressLine1Txt |
| City | Chattanooga | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37422 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | David Arthur | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 4238926814 | PhoneNum |
| Signature | 2025-07-18 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Michele M Wales CPA | PreparerPersonNm |
| PTIN | P00428093 | PTIN |
| Phone | 4077706000 | PhoneNum |
| Preparation | 2025-07-18 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | David Arthur | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 182218 | AddressLine1Txt |
| City | Chattanooga | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37422 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $12,309,564 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.precept.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1970 | FormationYr |
| Legal Domicile State | TN | LegalDomicileStateCd |
| Activity Or Mission | Engaging people in relationship with God through knowing His Word | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 79 | TotalEmployeeCnt |
| Total Volunteers | 8 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $8,643,983 | PYContributionsGrantsAmt |
| CY Contributions Grants | $7,542,776 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $57,569 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $96,203 | CYProgramServiceRevenueAmt |
| PY Investment Income | $60,184 | PYInvestmentIncomeAmt |
| CY Investment Income | $27,620 | CYInvestmentIncomeAmt |
| PY Other Revenue | $3,151,146 | PYOtherRevenueAmt |
| CY Other Revenue | $3,311,361 | CYOtherRevenueAmt |
| PY Total Revenue | $11,912,882 | PYTotalRevenueAmt |
| CY Total Revenue | $10,977,960 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $3,563,687 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $3,423,966 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $6,634,871 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $6,687,129 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $588,058 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,859,376 | PYOtherExpensesAmt |
| CY Other Expenses | $3,605,202 | CYOtherExpensesAmt |
| PY Total Expenses | $15,057,934 | PYTotalExpensesAmt |
| CY Total Expenses | $13,716,297 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$3,145,052 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$2,738,337 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $7,164,297 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,847,498 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $556,522 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $978,060 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $6,607,775 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,869,438 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | Engaging people in relationship with God through knowing His Word | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $10,770,224 | ExpenseAmt |
| Grant | $3,423,966 | GrantAmt |
| Revenue | $3,559,545 | RevenueAmt |
| Desc | The Ministry is a religious organization that operates primarily by forming, facilitating and supporting groups of individuals who assemble regularly for communal worship. More specifically, the principal means by which the Ministry accomplishes its mission is to facilitate small groups (or congregations) of individuals who meet regularly to engage in Bible study and other worship activities (including prayer and fellowship) in accordance with the Ministry's religious beliefs. The Ministry currently has over 50,000 such groups meeting regularly in over 150 countries. The Ministry uses printed materials, social media, and the internet to promote and conduct Bible studies, estimated to reach several million global congregants annually. The Ministry also conducts various workshops and conferences, training hundreds of individuals to conduct Bible studies and Bible study conferences. Finally, the Ministry supports indigenous missionaries and Bible study groups in foreign countries. The Ministry estimates that these missionary activities have reached over 190 countries with Bible study materials translated into over 90 languages. | Desc |
| Total Program Service Expenses | $10,770,224 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | Yes (1) | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | Yes (1) | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 14 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 79 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Aaron Silvious | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4238926814 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7324 Noah Reid Rd | AddressLine1Txt |
| City | Chattanooga | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37421 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| Kay Arthur | ||||||||
| Cofounder & Brand Ambassador | 40.00 | Yes (X) | $103,123 | $0 | $6,032 | |||
| Steve Strand | ||||||||
| Board Chairman | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| Ken Guise | ||||||||
| Board member | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| Cary Humphries | ||||||||
| Board member | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| Marilyn Crone | ||||||||
| Board member & Board Vice Chair | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| Deanna Lee | ||||||||
| Board member | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| Ashley Freer | ||||||||
| Board member | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| Hanneli Rupert-Koegelenberg | ||||||||
| Board member | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| John Wilcox - Ended 62024 | ||||||||
| Board Vice Chair | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| David Arthur | ||||||||
| CEO; President | 40.00 | $214,625 | $0 | $31,229 | Yes (X) | |||
| Ken Bowers | ||||||||
| Executive Director | 40.00 | $195,744 | $0 | $26,000 | Yes (X) | |||
| Mark Adams | ||||||||
| EVP Operations & Finance | 40.00 | $172,716 | $0 | $42,238 | Yes (X) | |||
| Debbie Poe | ||||||||
| VP People Services | 40.00 | $136,770 | $0 | $8,556 | Yes (X) | |||
| Shannon Robbins | ||||||||
| RDD Texas | 40.00 | $111,379 | $0 | $30,663 | Yes (X) | |||
| Jeremy Lucarelli | ||||||||
| VP Bible Study Content & Media | 40.00 | $114,637 | $0 | $34,985 | Yes (X) | |||
| Mia Oglice | ||||||||
| VP International Ministry | 40.00 | $107,420 | $0 | $5,525 | Yes (X) | |||
| Bob Willett | ||||||||
| Director, Production & Facilities | 40.00 | $114,897 | $0 | $12,229 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,271,311 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $197,457 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 10 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Dockins Graphics Inc | |||||
| PO Box 3933 | Cleveland | TN | 37320 | Printing | $429,925 |
| Valintry | |||||
| 1201 S Orlando Ave Suite 440 | Winter Park | FL | 32789 | Contract Labor | $279,199 |
| UPS | |||||
| PO Box 809488 | Chicago | IL | 606809488 | Shipping | $270,690 |
| Covenant Administrators | |||||
| 2810 Premier Parkway Suite 400 | Duluth | GA | 30097 | Medical Insurance Plan Administration | $204,440 |
| OracleNetsuite | |||||
| 15612 Collections Center Drive | Chicago | IL | 60693 | Software Services | $202,500 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 12 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $1,568,938 | FundraisingAmt |
| All Other Contributions | $5,973,838 | AllOtherContributionsAmt |
| Noncash Contributions | $338,099 | NoncashContributionsAmt |
| Total Contributions | $7,542,776 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Streaming | 516210 | $49,751 | $49,751 |
| Workshops and Conferences | 611710 | $46,452 | $46,452 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $96,203 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $27,620 | TotalRevenueColumnAmt |
| Exclusion | $27,620 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $155,671 | TotalRevenueColumnAmt |
| Exclusion | $155,671 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $21,170 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $21,170 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $21,170 | TotalRevenueColumnAmt |
| Exclusion | $21,170 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $1,568,938 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $162,663 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$162,663 | TotalRevenueColumnAmt |
| Exclusion | -$162,663 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $4,632,283 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $1,168,941 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,463,342 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,463,342 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| Other | 900099 | $16,345 | $16,345 |
| Investment losses | 900099 | -$182,504 | -$182,504 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | -$166,159 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,977,960 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,559,545 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$124,361 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,423,966 | TotalAmt |
| Program Services | $3,423,966 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $799,538 | TotalAmt |
| Program Services | $574,184 | ProgramServicesAmt |
| Management And General | $200,769 | ManagementAndGeneralAmt |
| Fundraising | $24,585 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,810,617 | TotalAmt |
| Program Services | $3,785,468 | ProgramServicesAmt |
| Management And General | $652,087 | ManagementAndGeneralAmt |
| Fundraising | $373,062 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $121,053 | TotalAmt |
| Program Services | $95,567 | ProgramServicesAmt |
| Management And General | $15,457 | ManagementAndGeneralAmt |
| Fundraising | $10,029 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $591,824 | TotalAmt |
| Program Services | $471,836 | ProgramServicesAmt |
| Management And General | $73,841 | ManagementAndGeneralAmt |
| Fundraising | $46,147 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $364,097 | TotalAmt |
| Program Services | $283,713 | ProgramServicesAmt |
| Management And General | $54,252 | ManagementAndGeneralAmt |
| Fundraising | $26,132 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,340 | TotalAmt |
| Program Services | $252 | ProgramServicesAmt |
| Management And General | $33,088 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,940 | TotalAmt |
| Program Services | $333 | ProgramServicesAmt |
| Management And General | $43,607 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,379,057 | TotalAmt |
| Program Services | $1,057,722 | ProgramServicesAmt |
| Management And General | $321,335 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $215,667 | TotalAmt |
| Program Services | $119,670 | ProgramServicesAmt |
| Management And General | $67,466 | ManagementAndGeneralAmt |
| Fundraising | $28,531 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $856,765 | TotalAmt |
| Program Services | $202,908 | ProgramServicesAmt |
| Management And General | $653,786 | ManagementAndGeneralAmt |
| Fundraising | $71 | FundraisingAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $361 | TotalAmt |
| Program Services | $361 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $170,054 | TotalAmt |
| Program Services | $136,394 | ProgramServicesAmt |
| Management And General | $33,660 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $174,018 | TotalAmt |
| Program Services | $121,919 | ProgramServicesAmt |
| Management And General | $11,909 | ManagementAndGeneralAmt |
| Fundraising | $40,190 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $496,669 | TotalAmt |
| Program Services | $408,795 | ProgramServicesAmt |
| Management And General | $61,106 | ManagementAndGeneralAmt |
| Fundraising | $26,768 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $198,028 | TotalAmt |
| Program Services | $69,717 | ProgramServicesAmt |
| Management And General | $128,311 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Miscellaneous Expenses | Desc |
| Total | $37,303 | TotalAmt |
| Program Services | $17,419 | ProgramServicesAmt |
| Management And General | $7,341 | ManagementAndGeneralAmt |
| Fundraising | $12,543 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,716,297 | TotalAmt |
| Program Services | $10,770,224 | ProgramServicesAmt |
| Management And General | $2,358,015 | ManagementAndGeneralAmt |
| Fundraising | $588,058 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,838,938 | BOYAmt |
| EOY | $1,891,340 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,164 | BOYAmt |
| EOY | $172,542 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $401,230 | BOYAmt |
| EOY | $386,223 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $96,503 | BOYAmt |
| EOY | $68,515 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $9,094,877 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $6,765,999 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,791,462 | BOYAmt |
| EOY | $2,328,878 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,164,297 | BOYAmt |
| EOY | $4,847,498 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $556,522 | BOYAmt |
| EOY | $978,060 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $556,522 | BOYAmt |
| EOY | $978,060 | 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 | $6,607,775 | BOYAmt |
| EOY | $3,869,438 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,607,775 | BOYAmt |
| EOY | $3,869,438 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,164,297 | BOYAmt |
| EOY | $4,847,498 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$2,738,337 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Church | Yes (X) | ChurchInd |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $8,241,196 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $12,377,723 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $9,853,366 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8,643,983 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,542,776 | CurrentTaxYearAmt |
| Total | $46,659,044 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $8,241,196 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $12,377,723 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $9,853,366 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8,643,983 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,542,776 | CurrentTaxYearAmt |
| Total | $46,659,044 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $625,610 | SubstantialContributorsTotAmt |
| Public Support Total170 | $46,033,434 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $171,960 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $161,920 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $164,614 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $216,293 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $204,461 | CurrentTaxYearAmt |
| Total | $919,248 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $22,237 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $41,558 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus1 Year | $118,987 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $16,345 | CurrentTaxYearAmt |
| Total | $199,127 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $47,777,419 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $20,156,381 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.96350 | PublicSupportCY170Pct |
| Public Support PY170 | 0.96870 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part II: | The Ministry is appropriately classified as a church described in Internal Revenue Code Section 170(b)(1)(A)(i) and is voluntarily filing the Form 990 with the Internal Revenue Service. Additionally the Ministry is completing the 509(a)(1) Test at Schedule A, Part II, to allow it to qualify for the special rule for Schedule B reporting, in accordance with the Schedule A instructions. |
| Part II, Section B, Line 10: | Other income includes miscellaneous income. |
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
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $53,759 | InvestmentCostOrOtherBasisAmt |
| Book Value | $53,759 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $6,622,794 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $5,424,562 | DepreciationAmt |
| Book Value | $1,198,232 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $2,000,600 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $990,045 | DepreciationAmt |
| Book Value | $1,010,555 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $417,724 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $351,392 | DepreciationAmt |
| Book Value | $66,332 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,328,878 | TotalBookValueLandBuildingsAmt |
| Total Rev Etc Audited Fincl Stmt | $11,140,623 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $162,663 | OtherRevenueAmt |
| Revenue Not Reported | $162,663 | RevenueNotReportedAmt |
| Revenue Subtotal | $10,977,960 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $10,977,960 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $13,878,960 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $162,663 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $162,663 | ExpensesNotReportedAmt |
| Expenses Subtotal | $13,716,297 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $13,716,297 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part XI, Line 2d - Other Adjustments: | Fundraising Event Direct Expenses |
| Part XII, Line 2d - Other Adjustments: | Fundraising Event Direct Expenses |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (9 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|
| Central America and the Caribbean | 0 | 0 | Grants to recipients located in the region | $133,303 |
| East Asia and the Pacific | 0 | 0 | Grants to recipients located in the region | $126,482 |
| Europe | 0 | 0 | Grants to recipients located in the region | $279,585 |
| Middle East and North Africa | 0 | 0 | Grants to recipients located in the region | $299,623 |
| North America | 0 | 0 | Grants to recipients located in the region | $88,535 |
| Russia and the Newly Independent States | 0 | 0 | Grants to recipients located in the region | $1,311,316 |
| South America | 0 | 0 | Grants to recipients located in the region | $600,483 |
| South Asia | 0 | 0 | Grants to recipients located in the region | $250,278 |
| Sub-Saharan Africa | 0 | 0 | Grants to recipients located in the region | $334,361 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $3,089,605 | SubtotalSpentAmt |
| Continuation Spent | $334,361 | ContinuationSpentAmt |
| Total Spent | $3,423,966 | TotalSpentAmt |
Grants To Org Outside US GrantsToOrgOutsideUSGrp (14 entries)
| RegionRegionTxt | Purpose Of GrantPurposeOfGrantTxt | Cash GrantCashGrantAmt | Manner Of Cash DisbursementMannerOfCashDisbursementTxt | Non Cash AssistanceNonCashAssistanceAmt |
|---|---|---|---|---|
| Central America and the Caribbean | Classes, Workshops, Conferences, Camps | $19,600 | Wire | $0 |
| East Asia and the Pacific | Classes, Workshops, Conferences, Camps | $14,112 | Wire | $0 |
| Europe | Classes, Workshops, Conferences, Camps | $63,980 | Wire | $0 |
| Europe | Classes, Workshops, Conferences, Camps | $40,852 | Wire | $0 |
| Europe | Classes, Workshops, Conferences, Camps | $12,240 | Wire | $0 |
| Europe | Classes, Workshops, Conferences, Camps | $52,440 | Wire | $0 |
| Middle East and North Africa | Classes, Workshops, Conferences, Camps | $9,961 | Wire | $0 |
| North America | Classes, Workshops, Conferences, Camps | $61,335 | Wire | $0 |
| Russia and the Newly Independent States | Classes, Workshops, Conferences, Camps | $636,800 | Wire | $0 |
| South America | Classes, Workshops, Conferences, Camps | $291,030 | Wire | $0 |
| South America | Classes, Workshops, Conferences, Camps | $21,600 | Wire | $0 |
| South America | Classes, Workshops, Conferences, Camps | $30,638 | Wire | $0 |
| South Asia | Classes, Workshops, Conferences, Camps | $75,946 | Wire | $0 |
| Sub-Saharan Africa | Classes, Workshops, Conferences, Camps | $133,996 | Wire | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 14 | Total501c3OrgCnt |
Foreign Individuals Grants ForeignIndividualsGrantsGrp (9 entries)
| Type Of AssistanceTypeOfAssistanceTxt | RegionRegionTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Manner Of Cash DisbursementMannerOfCashDisbursementTxt |
|---|---|---|---|---|
| Classes, Workshops, Conferences, Camps | Central America and the Caribbean | 4 | $113,703 | Wire |
| Classes, Workshops, Conferences, Camps | East Asia and the Pacific | 5 | $112,370 | Wire |
| Classes, Workshops, Conferences, Camps | Europe | 10 | $110,073 | Wire |
| Classes, Workshops, Conferences, Camps | Middle East and North Africa | 5 | $289,662 | Wire |
| Classes, Workshops, Conferences, Camps | North America | 1 | $27,200 | Wire |
| Classes, Workshops, Conferences, Camps | Russia and the Newly Independent States | 5 | $674,516 | Wire |
| Classes, Workshops, Conferences, Camps | South America | 8 | $257,215 | Wire |
| Classes, Workshops, Conferences, Camps | South Asia | 3 | $174,332 | Wire |
| Classes, Workshops, Conferences, Camps | Sub-Saharan Africa | 6 | $200,365 | Wire |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 2: | Each of the Ministry's grant recipients submits grant funding requests through the Ministry's annual funding request process, which includes submission of the annual budget of the grant recipient. The funding request process determines the amount of grant funding the Ministry provides each grant recipient. Funds are granted on a monthly and quarterly basis. The Ministry exclusively grants funds to support activities that further the Ministry's exempt purposes. Specifically, the grant funds are used by grantees to facilitate Bible study leader training, translation of Bible study materials, as well as conferences and events. Receipts supporting non-compensation-related expenditures are required to be submitted to the Ministry's international headquarters. Additionally, for organizational grantees, quarterly and annual financial statements are required to be submitted to the Ministry. All new grant recipients receiving funding are vetted through the Office of Foreign Asset Control (OFAC) of the United States Treasury service. All grant recipients are reviewed and renewed on an annual basis. The Ministry conducts various trips to visit grant recipients throughout the year to assist with development of grantee organization operations, observe ministry activities, and to oversee the use of grant funds. |
| Part I, line 3: | The expenditures reported in Part I, Line 3, column (f) are reported using the accrual method of accounting. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | 2024 Utah Presidents Weekend | Event1Nm |
| Gross Receipts Event1 | $1,100,356 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $1,100,356 | CharitableContriEvent1Amt |
| Rent Facility Costs Event1 | $96,621 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $60,000 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $6,042 | OtherDirectExpensesEvent1Amt |
| Event2 | 2023 Cove Presidents Weekend | Event2Nm |
| Gross Receipts Event2 | $468,582 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $468,582 | CharitableContriEvent2Amt |
| Gross Receipts Total | $1,568,938 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $1,568,938 | CharitableContributionsTotAmt |
| Rent Fclty Costs Total Events | $96,621 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $60,000 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $6,042 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $162,663 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$162,663 | NetIncomeSummaryAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| David Arthur | ||||||||||||||
| CEO; President | $214,625 | $0 | $0 | $0 | $0 | $0 | $10,237 | $0 | $20,992 | $0 | $245,854 | $0 | $0 | $0 |
| Ken Bowers | ||||||||||||||
| Executive Director | $195,744 | $0 | $0 | $0 | $0 | $0 | $7,831 | $0 | $26,000 | $0 | $229,575 | $0 | $0 | $0 |
| Mark Adams | ||||||||||||||
| EVP Operations & Finance | $172,716 | $0 | $0 | $0 | $0 | $0 | $8,937 | $0 | $33,301 | $0 | $214,954 | $0 | $0 | $0 |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 28 | ContributionCnt |
| Noncash Contributions Rpt F990 | $338,099 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Fair Market Value | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 27 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Column (b): | FormAndLineReferenceDesc |
| Explanation | The Ministry is reporting the number of contributions in column (b). | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Voluntary Filing of Form 990: | The Ministry is appropriately classified as a church described in Internal Revenue Code Section 170(b)(1)(A)(i) and is therefore exempt from the Form 990 filing requirement. However, the Ministry's leadership has decided to voluntarily file the Form 990 with the Internal Revenue Service. |
| Form 990, Part VI, Section A, line 2 | David Arthur and Kay Arthur have a family relationship. |
| Form 990, Part VI, Section B, line 11b | The Ministry's top management official and top financial official each review the Form 990 prior to its filing with the IRS. A copy of the final Form 990 is also provided to the voting members of the Ministry's governing body prior to its filing with the IRS. |
| Form 990, Part VI, Section B, line 12c | The Ministry's conflict of interest policy is distributed to each member of the Ministry's governing body, its officers and its key employees on an annual basis. Each such individual provides an annual disclosure statement indicating that they have received, read, understood and agreed to comply with the policy, certifying that: (1) they have no relationships or interests that present a conflict of interest, (2) they have one or more conflicts of interest that have been fully disclosed as required by the policy and have been properly administered in conformity with the policy, or (3) they have previously undisclosed conflicts of interest and disclosing the details of such conflicts. Any disclosure statements with previously undisclosed conflicts of interest are forwarded to appropriate Ministry officials to take appropriate actions as required by the policy. |
| Form 990, Part VI, Section B, line 15 | The Ministry's Compensation and Personnel Committee annually reviews and approves the compensation levels of the officers, directors, and key employees of the Ministry. The Ministry's Compensation and Personnel Committee is comprised of members of the Ministry's Board of Directors that do not have a conflict of interest with respect to the individuals whose compensation is reviewed and approved. The committee utilizes comparability data in its deliberations and the deliberations and decisions of the committee are contemporaneously substantiated. |
| Form 990, Part VI, Section C, line 19 | The Ministry provides, upon request, copies of its Articles of Incorporation, bylaws, conflict of interest policy, and its financial statements. |
| Form 990, Part IX, line 11g | Other Miscellaneous Fees: Program service expenses 19,074. Management and general expenses 248,926. Fundraising expenses 0. Total expenses 268,000. Outside Marketing Services: Program service expenses 516,384. Management and general expenses 35,625. Fundraising expenses 0. Total expenses 552,009. Other Outside Services: Program service expenses 370,633. Management and general expenses 28,937. Fundraising expenses 0. Total expenses 399,570. Other Consulting Fees: Program service expenses 151,631. Management and general expenses 7,847. Fundraising expenses 0. Total expenses 159,478. |
| Form 990, Part XII, Line 2c: | The Ministry's Board of Directors, or a committee thereof, assumes responsibility for the oversight of the audit of its financial statements and the selection of an independent accountant. This process has not changed from the prior year. |
Comments