LEGACY MINISTRIES INTERNATIONAL: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization: LEGACY MINISTRIES INTERNATIONAL (EIN 31-1656729)
Tax period: 2019-07-01 to 2020-06-30
Filed: 2021-04-09
IRS object ID: 202120999349301337
Schema version: 2019v5.2
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 E
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2021-04-09T14:53:39-05:00	ReturnTs
Tax Period End	2020-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	310971691	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	GOLDSHOT LAMB & HOBBS INC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	3066 KETTERING BLVD	AddressLine1Txt
City	DAYTON	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	45439	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2019-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	311656729	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	LEGACY MINISTRIES INTERNATIONAL	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	LEGA	BusinessNameControlTxt
Phone	9372917201	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	9391 WASHINGTON CHURCH RD	AddressLine1Txt
City	MIAMISBURG	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	45342	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	THERESA POWELL	PersonNm
Person Title	CHIEF FINANCIAL OFFICER	PersonTitleTxt
Phone	9372917566	PhoneNum
Signature	2021-04-08	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MICHAEL S LAMB	PreparerPersonNm
PTIN	P00367428	PTIN
Phone	9372973400	PhoneNum
Preparation	2021-04-08	PreparationDt

Field	Value	IRS element (for citing)
Tax	2019	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

Field	Value	IRS element (for citing)
Business Name Line1	DAYTON CHRISTIAN SCHOOL (DCS)	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Principal Officer	THERESA POWELL	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	9391 WASHINGTON CHURCH RD	AddressLine1Txt
City	MIAMISBURG	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	45342	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$8,936,172	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.DAYTONCHRISTIAN.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1998	FormationYr
Legal Domicile State	OH	LegalDomicileStateCd
Activity Or Mission	DCS PROVIDES A BIBLICALLY INTEGRATED ACADEMICALLY RIGOROUS EDUCATIONAL EXPERIENCE.	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	229	TotalEmployeeCnt
Total Volunteers	696	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$1,493,344	PYContributionsGrantsAmt
CY Contributions Grants	$1,427,506	CYContributionsGrantsAmt
PY Program Service Revenue	$5,817,373	PYProgramServiceRevenueAmt
CY Program Service Revenue	$6,006,266	CYProgramServiceRevenueAmt
PY Investment Income	$75,908	PYInvestmentIncomeAmt
CY Investment Income	$32,340	CYInvestmentIncomeAmt
PY Other Revenue	$10,300	PYOtherRevenueAmt
CY Other Revenue	$50,151	CYOtherRevenueAmt
PY Total Revenue	$7,396,925	PYTotalRevenueAmt
CY Total Revenue	$7,516,263	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$4,343,515	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$4,159,662	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$25,415	CYTotalFundraisingExpenseAmt
PY Other Expenses	$2,297,793	PYOtherExpensesAmt
CY Other Expenses	$2,166,137	CYOtherExpensesAmt
PY Total Expenses	$6,641,308	PYTotalExpensesAmt
CY Total Expenses	$6,325,799	CYTotalExpensesAmt
PY Revenues Less Expenses	$755,617	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$1,190,464	CYRevenuesLessExpensesAmt
Total Assets BOY	$16,317,619	TotalAssetsBOYAmt
Total Assets EOY	$17,966,514	TotalAssetsEOYAmt
Total Liabilities BOY	$1,516,905	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,968,642	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$14,800,714	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$15,997,872	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	THROUGH PRAYERFUL DEPENDENCE ON GOD, DAYTON CHRISTIAN SCHOOLS (LMI) PROVIDES A BIBLICALLY INTEGRATED, ACADEMICALLY RIGOROUS EDUCATIONAL EXPERIENCE. INSTILLING IN STUDENTS A LOVE FOR CHRIST AND GOD'S WORD, A LOVE FOR LEARNING, AND A LOVE FOR OTHERS. INSPIRING STUDENTS TO APPROACH SCHOLARSHIP, ATHLETICS, FINE ARTS, AND SERVICE AS AN ACT OF WORSHIP. EQUIPPING STUDENTS TO REACH THEIR FULL, GOD-GIVEN POTENTIAL WITHIN THE BODY OF CHRIST, TO LIVE OUT THEIR FAITH WITH GRACE, WISDOM AND COURAGE.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$4,541,097	ExpenseAmt
Revenue	$6,054,997	RevenueAmt
Desc	OPERATION OF DAYTON CHRISTIAN SCHOOL FOR GRADES PRE-K - 12TH, AND HOME SCHOOL SERVING OVER 800 STUDENTS.	Desc
Total Program Service Expenses	$4,541,097	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	Yes (1)	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	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	Yes (1)	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	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	18	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	229	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	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
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	7	GoverningBodyVotingMembersCnt
Independent Voting Member	7	IndependentVotingMemberCnt
Family Or Business Rln	0	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	0	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
States Where Copy Of Return Is Fld	OH	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THERESA POWELL CHIEF FINANCIAL OFFICER	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	9372917566	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	9391 WASHINGTON CHURCH RD	AddressLine1Txt
City	MIAMISBURG	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	45342	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
CHRIS BROWN
BOARD CHAIRMAN	1.00	Yes (X)	Yes (X)	$0	$0	$0
DR BRENDA KUHN
BOARD SECRETARY	1.00	Yes (X)	Yes (X)	$0	$0	$0
ROBERT FAIR
BOARD VICE CHAIRMAN	1.00	Yes (X)	Yes (X)	$0	$0	$6,041
JOHN E HART
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
RANDY SHUPERT
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
PAUL ORME
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
KRISTINA TEATER
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
JOHN GREDY
HEAD OF SCHOOL	40.00		Yes (X)	$115,675	$0	$3,073
BETH NEY
HUMAN RESOURCES DIRECTOR	40.00		Yes (X)	$29,750	$0	$3,772
THERESA POWELL
CHIEF FINANCIAL OFFICER	40.00		Yes (X)	$67,575	$0	$5,368
LISA TODD
CHIEF OPERATIONS OFFICER	40.00		Yes (X)	$28,075	$0	$248

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$241,075	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$18,502	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Government Grants	$240,156	GovernmentGrantsAmt
All Other Contributions	$1,187,350	AllOtherContributionsAmt
Noncash Contributions	$51,808	NoncashContributionsAmt
Total Contributions	$1,427,506	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION AND SCHOOL FEES	611600	$5,317,953	$5,317,953
PROGRAM AND CLASS FEES	611600	$399,510	$399,510
CAFETERIA INCOME	722320	$787	$787

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$288,016	TotalRevenueColumnAmt
Related Or Exempt Func Income	$288,016	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$6,006,266	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$33,760	TotalRevenueColumnAmt
Exclusion	$33,760	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$5,602	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	$5,602	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$5,602	TotalRevenueColumnAmt
Related Or Exempt Func Income	$5,602	RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$1,414,039	SecuritiesAmt
Other	$4,450	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$1,415,286	SecuritiesAmt
Other	$4,623	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	-$1,247	SecuritiesAmt
Other	-$173	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$1,420	TotalRevenueColumnAmt
Related Or Exempt Func Income	-$1,420	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	CHANGE IN VALUE OF SPLIT-INTEREST	Desc
Business	525990	BusinessCd
Total Revenue Column	$44,549	TotalRevenueColumnAmt
Related Or Exempt Func Income	$44,549	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$44,549	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$7,516,263	TotalRevenueColumnAmt
Related Or Exempt Func Income	$6,054,997	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$33,760	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$277,744	TotalAmt
Program Services	$123,582	ProgramServicesAmt
Management And General	$154,162	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$2,766,160	TotalAmt
Program Services	$1,981,198	ProgramServicesAmt
Management And General	$784,962	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$917,059	TotalAmt
Program Services	$703,853	ProgramServicesAmt
Management And General	$213,206	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$198,699	TotalAmt
Program Services	$129,930	ProgramServicesAmt
Management And General	$68,769	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$27,500	TotalAmt
Management And General	$27,500	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$15,223	TotalAmt
Management And General	$15,223	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$74,173	TotalAmt
Program Services	$18,175	ProgramServicesAmt
Management And General	$31,472	ManagementAndGeneralAmt
Fundraising	$24,526	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$150,000	TotalAmt
Management And General	$150,000	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$369,094	TotalAmt
Program Services	$329,513	ProgramServicesAmt
Management And General	$39,581	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$507,968	TotalAmt
Program Services	$457,171	ProgramServicesAmt
Management And General	$50,797	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$37,533	TotalAmt
Program Services	$33,780	ProgramServicesAmt
Management And General	$3,753	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
UTILITIES	$234,321	$204,943	$29,378
EVENTS AND PROGRAMS	$161,410	$159,563	$1,847
SUPPLIES AND TEXTBOOKS	$145,004	$129,066	$15,938
ATHLETICS	$125,195	$125,195

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$318,716	TotalAmt
Program Services	$145,128	ProgramServicesAmt
Management And General	$172,699	ManagementAndGeneralAmt
Fundraising	$889	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$6,325,799	TotalAmt
Program Services	$4,541,097	ProgramServicesAmt
Management And General	$1,759,287	ManagementAndGeneralAmt
Fundraising	$25,415	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$503,010	BOYAmt
EOY	$1,454,530	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$621,486	BOYAmt
EOY	$739,869	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$24,435	BOYAmt
EOY	$73,430	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$628,313	BOYAmt
EOY	$428,313	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$92,082	BOYAmt
EOY	$96,045	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$18,770,711	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$5,232,918	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$13,299,814	BOYAmt
EOY	$13,537,793	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$1,141,916	BOYAmt
EOY	$1,636,534	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$6,563	BOYAmt
EOY	$0	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$16,317,619	BOYAmt
EOY	$17,966,514	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$525,750	BOYAmt
EOY	$427,492	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$234,061	BOYAmt
EOY	$212,805	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$560,000	BOYAmt
EOY	$540,000	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$635,800	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$197,094	BOYAmt
EOY	$152,545	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,516,905	BOYAmt
EOY	$1,968,642	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	$14,389,226	BOYAmt
EOY	$15,289,220	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$411,488	BOYAmt
EOY	$708,652	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$14,800,714	BOYAmt
EOY	$15,997,872	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$16,317,619	BOYAmt
EOY	$17,966,514	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$1,190,464	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$6,694	NetUnrlzdGainsLossesInvstAmt
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)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,203,093	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,318,098	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,083,342	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,543,894	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,481,755	CurrentTaxYearAmt
Total	$7,630,182	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,203,093	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,318,098	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,083,342	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,543,894	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,481,755	CurrentTaxYearAmt
Total	$7,630,182	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$7,630,182	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$51,938	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$34,422	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$31,678	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$51,259	CurrentTaxYearMinus1YearAmt
Current Tax Year	$39,362	CurrentTaxYearAmt
Total	$208,659	TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$17,412	CurrentTaxYearMinus4YearsAmt
Total	$17,412	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$7,856,253	TotalSupportAmt
Gross Receipts Rltd Activities	$33,051,390	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.97120	PublicSupportCY170Pct
Public Support PY170	0.96130	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

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$535,123	BeginningYearBalanceAmt
Contributions	$1,754,721	ContributionsAmt
Other Expenditures	$906,513	OtherExpendituresAmt
End Year Balance	$1,383,331	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$2,079,202	BeginningYearBalanceAmt
Contributions	$1,337,521	ContributionsAmt
Other Expenditures	$2,881,600	OtherExpendituresAmt
End Year Balance	$535,123	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$1,033,462	BeginningYearBalanceAmt
Contributions	$1,832,337	ContributionsAmt
Investment Earnings Or Losses	$67	InvestmentEarningsOrLossesAmt
Other Expenditures	$786,664	OtherExpendituresAmt
End Year Balance	$2,079,202	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$627,335	BeginningYearBalanceAmt
Contributions	$996,171	ContributionsAmt
Investment Earnings Or Losses	-$529	InvestmentEarningsOrLossesAmt
Other Expenditures	$589,515	OtherExpendituresAmt
End Year Balance	$1,033,462	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$967,140	BeginningYearBalanceAmt
Contributions	$834,907	ContributionsAmt
Other Expenditures	$1,174,712	OtherExpendituresAmt
End Year Balance	$627,335	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.48800	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.15100	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.36100	TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org	Yes (1)	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,000,000	OtherCostOrOtherBasisAmt
Book Value	$2,000,000	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$15,752,430	OtherCostOrOtherBasisAmt
Depreciation	$4,791,865	DepreciationAmt
Book Value	$10,960,565	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$855,652	OtherCostOrOtherBasisAmt
Depreciation	$392,865	DepreciationAmt
Book Value	$462,787	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$162,629	OtherCostOrOtherBasisAmt
Depreciation	$48,188	DepreciationAmt
Book Value	$114,441	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$13,537,793	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	GIFT ANNUITIES	Desc
Amt	$152,545	Amt

Field	Value	IRS element (for citing)
Total Liability	$152,545	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$7,522,957	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$6,694	NetUnrealizedGainsInvstAmt
Revenue Not Reported	$6,694	RevenueNotReportedAmt
Revenue Subtotal	$7,516,263	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$7,516,263	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$6,325,799	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$6,325,799	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$6,325,799	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

PART V, LINE 4:

PERMANENTLY RESTRICTED = ELAINE AND MATTHEW GOBEILLE MEMORIAL SCHOLARSHIP ($20,000), RYDER ENDOWMENT FUND ($20,000), AND WILLARD F. AND EVA N. WERTH FUND ($168,500)- FOR OFFERING SCHOLARSHIPS TO STUDENTS; TEMPORARILY RESTRICTED AND BOARD DESIGNATED = ADMINISTRATION ($575,508), ATHLETICS ($28,453), CAMPAIGNS ($367,658), INSTRUCTIONAL ($134,276), MISSION TRIPS ($53,596), SUMMER CAMPS ($15,340).

PART X, LINE 2:

THE ORGANIZATION DETERMINES THE RECOGNITION OF UNCERTAIN TAX POSITIONS, IF APPLICABLE, THAT MAY SUBJECT THE ORGANIZATION TO UNRELATED BUSINESS INCOME TAX NECESSARY BY APPLYING A MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD AND DETERMINES THE MEASUREMENT OF UNCERTAIN TAX POSITIONS CONSIDERING THE AMOUNTS AND PROBABILITIES OF THE OUTCOMES THAT COULD BE REALIZED UPON ULTIMATE SETTLEMENT WITH TAX AUTHORITIES.

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (1)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (1)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	Yes (1)	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (1)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	Yes (1)	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (1)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (1)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	0	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	0	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	0	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	0	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	0	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	0	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	0	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	0	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	Yes (1)	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	0	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (1)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

SCHEDULE E, PART I, LINE 3

THE NON-DISCRIMINATION POLICY IS PUBLISHED ANNUALLY IN THE DAYTON DAILY NEWS. POLICY IS ALSO SENT ANNUALLY TO ALL ON THE ORGANIZATION'S MAILING LIST.

SCHEDULE E, PART I, LINE 6

LEGACY MINISTRIES INTERNATIONAL, INC. OPERATES DAYTON CHRISTIAN SCHOOLS (DCS). DCS RECEIVES ADMINISTRATIVE COST REIMBURSEMENT PROGRAM FUNDS FROM THE STATE OF OHIO. THESE FUNDS PROVIDE REIMBURSEMENTS FOR MANDATED SERVICES THAT INCLUDE, BUT ARE NOT LIMITED TO, THE PREPARATION, FILING AND MAINTENANCE OF FORMS, REPORTS, OR RECORDS AND OTHER CLERICAL AND ADMINISTRATIVE SERVICES RELATING TO STATE CHARTERING OR APPROVAL OF THE NONPUBLIC SCHOOL, PUPIL ATTENDANCE, PUPIL HEALTH AND HEALTH TESTING, TRANSPORTATION OF PUPILS, FEDERALLY FUNDED EDUCATION PROGRAMS, PUPIL APPRAISAL, PUPIL PROGRESS, TEACHER CERTIFICATION, UNEMPLOYMENT AND WORKERS COMPENSATION, TRANSFER OF PUPILS, AND SUCH OTHER EDUCATION RELATED DATA WHICH ARE NOW OR HEREAFTER SHALL BE REQUIRED OF SUCH NONPUBLIC SCHOOL BY STATE LAW OR RULE, OR BY REQUIREMENTS OF THE STATE DEPARTMENT OF EDUCATION, OR OTHER STATE AGENCIES, OR CITY, EXEMPTED VILLAGE, OR LOCAL SCHOOL DISTRICTS.

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	1	ContributionCnt
Noncash Contributions Rpt F990	$25,653	NoncashContributionsRptF990Amt
Method Of Determining Revenues	FMV AT DONATION DATE	MethodOfDeterminingRevenuesTxt

Other Non Cash Contri Table OtherNonCashContriTableGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Desc	DONATED VARIOUS MATERIALS	Desc
Contribution	13	ContributionCnt
Noncash Contributions Rpt F990	$26,155	NoncashContributionsRptF990Amt
Method Of Determining Revenues	FAIR MARKET VALUE	MethodOfDeterminingRevenuesTxt

Field	Value	IRS element (for citing)
Any Property That Must Be Held	0	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	0	ReviewProcessUnusualNCGiftsInd
Third Parties Used	0	ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	THE ORGANIZATIONS FORM 990 IS REVIEWED BY THE CHAIR OF THE FINANCE COMMITTEE AND THE CHIEF FINANCIAL OFFICER PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C	BOARD MEMBERS ARE REQUIRED TO COMPLETE THE CONFLICT OF INTEREST POLICY ANNUALLY. IF CONFLICTS ARE IDENTIFIED, THE BOARD DETERMINES WHAT IF ANY ACTION IS REQUIRED TO RESOLVE THE POTENTIAL CONFLICT. THIS TYPICALLY OCCURS DURING THE FIRST BOARD MEETING OF THE FISCAL YEAR OR AT THE NEW MEMBER ORIENTATION.
FORM 990, PART VI, SECTION B, LINE 12C	THE BOARD MEMBERS ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST FORM ANNUALLY.
FORM 990, PART VI, SECTION B, LINE 15	COMPENSATION OF THE PRESIDENT AND SENIOR ADMINISTRATION IS SET BASED ON A RECOMMENDATION TO THE BOARD ANNUALLY BY THE COMPENSATION COMMITTEE/EXECUTIVE COMMITTEE AS DEFINED IN THE LMI BYLAWS. INCREASES ARE BASED UPON COMPARABLE DATA FOR SIMILAR POSITIONS, ECONOMIC CONDITIONS, AND THE FINANCIAL CONDITION OF THE ORGANIZATION.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XII, LINE 2C	THE ORGANIZATION'S FINANCE COMMITTEE IS RESPONSBILE FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.