REC MINISTRIES: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- REC MINISTRIES (EIN 03-0404660)
- Tax period
- 2020-01-01 to 2020-12-31
- Filed
- 2021-06-01
- IRS object ID
- 202131529349301203
- Schema version
- 2020v4.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-06-01T01:58:01-00:00 | ReturnTs |
| Tax Period End | 2020-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | W Jerry Scarborough CPA PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | Post Office Box 1111 | AddressLine1Txt |
| City | Columbus | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 319021111 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 030404660 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | REC Ministries | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | RECM | BusinessNameControlTxt |
| Phone | 7062560100 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | Post Office Box 8786 | AddressLine1Txt |
| City | Columbus | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 319088786 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Ronald E Cottle Sr | PersonNm |
| Person Title | President | PersonTitleTxt |
| Signature | 2021-06-01 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Ronald E | PersonFirstNm |
| Person Last | Cottle Sr | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | W Jerry Scarborough | PreparerPersonNm |
| PTIN | P01415811 | PTIN |
| Phone | 3344802080 | PhoneNum |
| Preparation | 2021-06-01 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | 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 | Same | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Ronald E Cottle Sr | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 664 Sweetwater Drive | AddressLine1Txt |
| City | Cataula | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 31804 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $125,111 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.roncottleministries.com | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2002 | FormationYr |
| Legal Domicile State | GA | LegalDomicileStateCd |
| Activity Or Mission | To spread the Good News of Jesus Christ through preaching, teaching, revivals, print materials, etc. The ministry is directed by Dr. Ronald E. Cottle, Sr., a former pastor, teacher, and evangelist of many years. | ActivityOrMissionDesc |
| Voting Members Governing Body | 4 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 1 | VotingMembersIndependentCnt |
| Total Employee | 2 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $141,026 | PYContributionsGrantsAmt |
| CY Contributions Grants | $82,462 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $67,183 | PYInvestmentIncomeAmt |
| CY Investment Income | $19,933 | CYInvestmentIncomeAmt |
| PY Other Revenue | $9,491 | PYOtherRevenueAmt |
| CY Other Revenue | $21,882 | CYOtherRevenueAmt |
| PY Total Revenue | $217,700 | PYTotalRevenueAmt |
| CY Total Revenue | $124,277 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $13,652 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $13,100 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $150,463 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $157,824 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $150,234 | PYOtherExpensesAmt |
| CY Other Expenses | $145,704 | CYOtherExpensesAmt |
| PY Total Expenses | $314,349 | PYTotalExpensesAmt |
| CY Total Expenses | $316,628 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$96,649 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$192,351 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,645,441 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,751,244 | TotalAssetsEOYAmt |
| Total Liabilities EOY | $298,154 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,645,441 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,453,090 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | REC Ministries was founded in April, 2002. The ministrys purpose is to spread the Good News of Jesus Christ throughout the world. Please see Schedule O for a more detailed listing of ministry activities. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $316,628 | ExpenseAmt |
| Grant | $13,100 | GrantAmt |
| Revenue | $124,277 | RevenueAmt |
| Desc | REC Ministries is the personal ministry of Ronald E. Cottle, Sr. During the year 2020, his travels to preach and teach Gods Word was greatly reduced due to the sickness and passing of his helpmate of many years, Joanne Cottle. Her passing has left a huge void in the worldwide ministry of REC. Dr. Cottle has written many books and is in demand throughout the world to preach and teach the whole counsel of God. Recently, Dr. Cottle has been asked to assist struggling ministries in various churches throughout the southeast, possibly leading them to refinance debt, install a new pastor, oversee efforts to grow the church, etc. | Desc |
| Total Program Service Expenses | $316,628 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | 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 | Yes (true) | 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 | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| 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 | Yes (true) | ScheduleORequiredInd |
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| IRP Document | 13 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 2 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| 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 |
| 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 | 4 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 1 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | 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 | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| 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 | Mr Barry Thomas | PersonNm |
| Phone | 7066813509 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6300 Veterans Parkway | AddressLine1Txt |
| City | Columbus | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 31904 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|---|
| Mr Roman Cottle | ||||||||
| Trustee/Vice President | 003.00 | Yes (X) | Yes (X) | Yes (X) | Yes (X) | $79,061 | $0 | $0 |
| Dr Ronald E Cottle Sr | ||||||||
| Trustee/President | 040.00 | Yes (X) | Yes (X) | Yes (X) | Yes (X) | $72,600 | $0 | $0 |
| Rev Thomas Hale | ||||||||
| Trustee/CEO | 010.00 | Yes (X) | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Mr Ronnie Cottle | ||||||||
| Trustee/Sec Treasurer | 003.00 | Yes (X) | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $151,661 | TotalReportableCompFromOrgAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | NA | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VIII | Yes (X) | InfoInScheduleOPartVIIIInd |
| All Other Contributions | $82,462 | AllOtherContributionsAmt |
| Total Contributions | $82,462 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $19,933 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,651 | TotalRevenueColumnAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $12,665 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $12,665 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $12,665 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $2,250 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $834 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,416 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Gain on sale of Warner Robins property | Desc |
| Business | 531390 | BusinessCd |
| Total Revenue Column | $6,150 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $6,150 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $124,277 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,100 | TotalAmt |
| Program Services | $13,100 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $79,661 | TotalAmt |
| Program Services | $79,661 | ProgramServicesAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $72,000 | TotalAmt |
| Program Services | $72,000 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,163 | TotalAmt |
| Program Services | $6,163 | ProgramServicesAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,000 | TotalAmt |
| Program Services | $7,000 | ProgramServicesAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fees For Services Prof Fundraising | FeesForServicesProfFundraising |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $793 | TotalAmt |
| Program Services | $793 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,520 | TotalAmt |
| Program Services | $4,520 | ProgramServicesAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,835 | TotalAmt |
| Program Services | $4,835 | ProgramServicesAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,831 | TotalAmt |
| Program Services | $37,831 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,057 | TotalAmt |
| Program Services | $1,057 | ProgramServicesAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $783 | TotalAmt |
| Program Services | $783 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,276 | TotalAmt |
| Program Services | $34,276 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,093 | TotalAmt |
| Program Services | $24,093 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| Outside services - 1099s submitted where required | $21,515 | $21,515 |
| Bank charges - 1,332 Radio station - 880 | $2,212 | $2,212 |
| Vehicle expense - net of personal reimbursement | $6,596 | $6,596 |
| Other costs and expenses | $193 | $193 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $316,628 | TotalAmt |
| Program Services | $316,628 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part X | Yes (X) | InfoInScheduleOPartXInd |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $104,807 | BOYAmt |
| EOY | $75,623 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $232,001 | BOYAmt |
| EOY | $509,749 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,737,390 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $571,518 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,308,633 | BOYAmt |
| EOY | $1,165,872 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,645,441 | BOYAmt |
| EOY | $1,751,244 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $298,154 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $298,154 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,645,441 | BOYAmt |
| EOY | $1,453,090 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,645,441 | BOYAmt |
| EOY | $1,453,090 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,645,441 | BOYAmt |
| EOY | $1,751,244 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$192,351 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
| Federal Grant Audit Required | false | 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 | $164,600 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $197,946 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $177,900 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $141,026 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $82,462 | CurrentTaxYearAmt |
| Total | $763,934 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $164,600 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $197,946 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $177,900 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $141,026 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $82,462 | CurrentTaxYearAmt |
| Total | $763,934 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $763,934 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $30,349 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $121,776 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $42,314 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $76,674 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $41,815 | CurrentTaxYearAmt |
| Total | $312,928 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $1,076,862 | TotalSupportAmt |
| Public Support CY170 | 0.70940 | PublicSupportCY170Pct |
| Public Support PY170 | 0.71050 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Incl Escrow Custodial Acct Liab | false | InclEscrowCustodialAcctLiabInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $393,000 | OtherCostOrOtherBasisAmt |
| Book Value | $393,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,082,459 | OtherCostOrOtherBasisAmt |
| Depreciation | $354,753 | DepreciationAmt |
| Book Value | $727,706 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,000 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,571 | DepreciationAmt |
| Book Value | $429 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $192,289 | OtherCostOrOtherBasisAmt |
| Depreciation | $147,552 | DepreciationAmt |
| Book Value | $44,737 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $62,642 | OtherCostOrOtherBasisAmt |
| Depreciation | $62,642 | DepreciationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,165,872 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (2 entries)
| DescDesc |
|---|
| Financial derivatives and other financial products |
| Closely-held equity interests |
Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)
| DescDesc | AmtAmt |
|---|---|
| Federal income taxes | |
| Due Dr Cottle for reimbursement of studio expenses paid in 2021, see Schedule O | $1,000 |
| SBA loan related to COVID, see Schedule O | $151,900 |
| PPP loan related to COVID forgiveness not yet determined, see Scedule O | $16,667 |
| Deferred gain, see Schedule O | $128,587 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $298,154 | TotalLiabilityAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | John P Kelly Ministries | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O Box 820067 | AddressLine1Txt |
| City | Ft Worth | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 76182 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 722867708 | RecipientEIN |
| IRC Section | 501c3 | IRCSectionDesc |
| Cash Grant | $13,000 | CashGrantAmt |
| Purpose Of Grant | Ministry assistance | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (13 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part III, Line 1 | The ministry of REC Ministries includes the teaching and preaching ministry of Ronald E Cottle Sr of Catuala, GA. In past years, Dr Cottle would travel all across America to reach others for Christ. However, in 2020, due to the COVID pandemic and the illness and passing of his sweet wife of many years, Dr Cottle traveled very little. Instead, most of the teaching and preaching minsitry was done virtual and on Facebook. The move in a prior year of all the REC studio equipment, etc. to the basement of their home turned out to be a real blessing in 2020 due to the travel and other restrictions. Over the past several years, Dr Cottle also has helped many struggling churches by helping them with spiritual and financial guidance. In several cases, due to foreclosures, REC Ministries would purchase the property and work with the present pastor and people, or a new ministry, to repurchase the property with the idea that one day they might be able to reestablish their ministry with a strong local fellowship. |
| Form 990, Part III, Line 4a | The ministry of REC Ministries, its people and its many followers were saddened when the precious wife of Dr. Cottle, Joanne Cottle, went to be with Jesus on October 13. Her passing leaves a huge void, no doubt. She was an active board member and for many years, actively participated in the ministry, including the necessary steps of proof reading the many items created by the ministry on an annual basis. To some extent, Mr. Barry Thomas has been hired to fill in where he can. Additionally, as explained on the 2019 Form 990, the ministry, REC Ministries provides the spiritual covering for a small Christian ministry in the country of Nepal, led by Shashi Bhandari. During the current year 2020, less than 6,000 was received for the ministry and every penny given was sent to Nepal to further that small work for God. |
| Form 990, Part V, Line 1a | In 2020, several individuals were contracted to help with filming, teaching, ghost-writing, etc. Where required, proper reports were filed with the IRS 1099s, etc.. These amounts are reflected on Line 24a of Part IX in this return. |
| Form 990, Part VI, Section B, Line 12a | REC Ministries does have a Conflict of Interest policy in place. It is consistent with the policy recommended by the IRS. |
| Form 990, Part VI, Section C, Line 20 | As mentioned above, Barry Thomas has been hired to take on some of the responsibilies that Joanne Cottle so efficiently did in prior years. |
| Form 990, Part VII, Section A, Line 1a | The amount shown as reportable compensation for Dr Cottle in the amount of 72,600 is mostly housing allowance. Due to the cash shortage REC has sustained over the past several years, his salary had been significately reduced. His housing is separately shown on part IX, line 9, as employee benefits. |
| Form 990, Part VIII, Line 6a | As explained above, in a prior year, REC Ministries acquired the real estate assets of a church in Warner Robbins, GA. For about six months in 2020, the facility was rented by the fellowship and this gross rent amount is shown on line 6a of Part VIII. |
| Form 990, Part VIII, Line 11a | In the middle of 2020, the fellowship was strong enough to purchase the property and REC Ministries financed the purchase due to their lack of funding ability. The agreement gives the purchaser two years to acquire the long-term financing at an interest rate of 5. Until the refinancing is obtained, the books and records of REC Ministries reflect the sale and the gain is reportable as an installment sale. Consequently, the unreported gain on the sale is reflected as a liability on the balance sheet and shown as deferred gain. The portion of gain reportable in 2020 is 6,150, plus interest. |
| Form 990, Part IX, Line 9 | The amount shown on line 9 represents housing allowance paid to Dr Cottle for 2020. |
| Form 990, Part IX, Line 16 | As explained in the tax return filed for 2019 and referenced above, the full downstairs of the Cottle home now houses the complete ministry of REC Ministries. The downstairs represents 27 of the total square footage of the home and includes a bedroom for visting teachers/preachers, a recording studio, and a ministry library. The CPA determines the reimbursment for expenses each year. Additionally, any costs and expenses appllicable to the bottom floor are not used to determine housing related expenses. In 2020, the amount of reimbursement was 14,520. |
| Form 990, Part IX, Line 24a | In 2020, approximately 21,500 was paid to contractors, ghost writers, teachers, etc. Where required, Forms 1099 were issued to each recipient. |
| Form 990, Part X, Line 7 | As explained above, the ministry presently is financing the purchase of two church facilities. A church in Meridian, MS as well as in Warner Robbins, GA. The balance due from each is recorded as an asset on the balance sheet. |
| Form 990, Part X, Line 25 | During the COVID pandemic, REC Ministries obtained a loan from the Small Business Association SBA in the amount of 151,900. Terms and conditions call for amortization to begin in the summer of 2021. This amount is shown as a liability on the balance sheet. Additionally, in 2020, REC Ministries obtained a PPP loan in the amount of 16,667. As of the date of the filing, formal forgiveness has not been obtained. Accordingly, this amount is shown as a liability on the balance sheet as well. |
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