CHURCH OF JESUS CHRIST THE LORD INC: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
CHURCH OF JESUS CHRIST THE LORD INC (EIN 22-3083506)
Tax period
2019-01-01 to 2019-12-31
Filed
2020-11-13
IRS object ID
202023189349312632
Schema version
2019v5.1
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

FieldValueIRS element (for citing)
Return2020-11-13T15:17:10-08:00ReturnTs
Tax Period End2019-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1ROBERT RESCIGNO CPABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line180-08 51st AveAddressLine1Txt
CityELMHURSTCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11373ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2019-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN223083506EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE CHURCH OF JESUS CHRIST THE LORDBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCHURBusinessNameControlTxt
Phone9733451033PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1140 LAWRENCE PLACEAddressLine1Txt
CityPATERSONCityNm
State AbbreviationNJStateAbbreviationCd
ZIP07501ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonGALE LEE SAMPSONPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone9733451033PhoneNum
Signature2020-11-13SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonROBERT RESCIGNOPreparerPersonNm
PTINP00744287PTIN
Phone9149412055PhoneNum
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerGALE SAMPSON-LEEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line145 HARDING COURTAddressLine1Txt
CityGARFIELDCityNm
State AbbreviationNJStateAbbreviationCd
ZIP07026ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$144,508GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1978FormationYr
Legal Domicile StateNJLegalDomicileStateCd
Activity Or MissionTO HELP THE NEEDY WITH BASIC NECESSITIES OF LIFE AND PROMOTE THE CHURCH OF JESUS CHRIST THE LORDActivityOrMissionDesc
Voting Members Governing Body3VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers4TotalVolunteersCnt
Total Gross UBI$14TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$74,519PYContributionsGrantsAmt
CY Contributions Grants$83,252CYContributionsGrantsAmt
PY Program Service Revenue$65,578PYProgramServiceRevenueAmt
CY Program Service Revenue$61,242CYProgramServiceRevenueAmt
PY Investment Income$24PYInvestmentIncomeAmt
CY Investment Income$14CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$140,121PYTotalRevenueAmt
CY Total Revenue$144,508CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$115,203PYOtherExpensesAmt
CY Other Expenses$129,720CYOtherExpensesAmt
PY Total Expenses$115,203PYTotalExpensesAmt
CY Total Expenses$129,720CYTotalExpensesAmt
PY Revenues Less Expenses$24,918PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$14,788CYRevenuesLessExpensesAmt
Total Assets BOY$1,559,638TotalAssetsBOYAmt
Total Assets EOY$1,553,157TotalAssetsEOYAmt
Total Liabilities BOY$681,103TotalLiabilitiesBOYAmt
Total Liabilities EOY$664,978TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$878,535NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$888,179NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO HELP THE NEEDY WITH BASIC NECESSITIES OF LIFE AND PROMOTE THE CHURCH OF JESUS CHRIST THE LORDMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$2,771ExpenseAmt
Grant$0GrantAmt
Revenue$2,046RevenueAmt
DescGOODWILL GIFTSDesc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$16,019ExpenseAmt
Grant$0GrantAmt
Revenue$7,775RevenueAmt
DescMISSIONSDesc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$3,811ExpenseAmt
Grant$0GrantAmt
Revenue$41,891RevenueAmt
DescSPECIAL EVENTSDesc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$40,140ExpenseAmt
Grant$0GrantAmt
Revenue$9,530RevenueAmt
DescOTHER PROGRAM SERVICESDesc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$40,140TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Grant$0TotalOtherProgSrvcGrantAmt
Total Other Prog Srvc Revenue$9,530TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses$62,741TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredfalseScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members3GoverningBodyVotingMembersCnt
Independent Voting Member3IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonGALE SAMPSON-LEEPersonNm
Phone9732538961PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line145 HARDING COURTAddressLine1Txt
CityGARFIELDCityNm
State AbbreviationNJStateAbbreviationCd
ZIP07026ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (2 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
GALE SAMPSON-LEE
PASTOR40.00Yes (X)$0$0$8,520
UNA MORGAN
TREASURER10.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$8,520TotalOtherCompensationAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$83,252AllOtherContributionsAmt
Total Contributions$83,252TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmtExclusionExclusionAmt
ANNUAL MISSIONS FUND813000$2,883$0$0
GENERAL OFFERINGS813000$19,351$0$0
YOUTH CONFERENCE813000$1,556$0$0
INGATHERING813000$18,433$0$0
HOLY CONVOCATION813000$8,076$0$0

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$10,943TotalRevenueColumnAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$61,242TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$14TotalRevenueColumnAmt
Unrelated Business Revenue$14UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$144,508TotalRevenueColumnAmt
Related Or Exempt Func Income$61,242RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$14UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$8,520TotalAmt
Program Services$8,520ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$2,450TotalAmt
Program Services$0ProgramServicesAmt
Management And General$2,450ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$1,300TotalAmt
Program Services$1,300ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$10,408TotalAmt
Program Services$10,408ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$31,654TotalAmt
Program Services$0ProgramServicesAmt
Management And General$31,654ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$8,518TotalAmt
Program Services$8,518ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$9,577TotalAmt
Program Services$9,577ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
ELECTRIC & GAS$15,931$0$15,931$0
REPAIRS & MAINT$2,535$0$2,535$0
TELEPHONE$3,298$0$3,298$0
WATER & SEWER$3,151$0$3,151$0

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$32,378TotalAmt
Program Services$24,418ProgramServicesAmt
Management And General$7,960ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$129,720TotalAmt
Program Services$62,741ProgramServicesAmt
Management And General$66,979ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$27,414BOYAmt
EOY$12,811EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$6,937BOYAmt
EOY$15,059EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,525,287LandBldgEquipCostOrOtherBssAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,525,287BOYAmt
EOY$1,525,287EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,559,638BOYAmt
EOY$1,553,157EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$681,103BOYAmt
EOY$664,978EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$681,103BOYAmt
EOY$664,978EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$878,535BOYAmt
EOY$888,179EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$878,535BOYAmt
EOY$888,179EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,559,638BOYAmt
EOY$1,553,157EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$14,788ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
ChurchYes (X)ChurchInd
Other Support Sum$0OtherSupportSumAmt
Public Support CY1700PublicSupportCY170Pct
Public Support Total509$0PublicSupportTotal509Amt
Public Support CY5090PublicSupportCY509Pct
Investment Income CY0InvestmentIncomeCYPct

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$1,525,287InvestmentCostOrOtherBasisAmt
Book Value$1,525,287BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,525,287TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (13 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Pt VI, Line 11bTHE ORGANIZATION DISTRIBUTED COPIES OF FORM 990 TO ITS BOARD MEMBERS BEFORE FILING THE RETURN
Form 990, Part III, Line 4dOTHER PROGRAM SERVICES 40140. 0. 9530.
Form 990, Part IX, Line 24eSECURITY 1538. 0. 1538. 0.
Form 990, Part IX, Line 24eFILING FEES 633. 0. 633. 0.
Form 990, Part IX, Line 24eMISSIONS 16019. 16019. 0. 0.
Form 990, Part IX, Line 24eGOODWILL GIFTS 2771. 2771. 0. 0.
Form 990, Part IX, Line 24eSPECIAL EVENTS 3811. 3811. 0. 0.
Form 990, Part IX, Line 24eSNOW REMOVAL 503. 0. 503. 0.
Form 990, Part IX, Line 24eELEVATOR AND FIRE MONITORING 800. 0. 800. 0.
Form 990, Part IX, Line 24eCLEANING 461. 0. 461. 0.
Form 990, Part IX, Line 24ePRINTING/POSTAGE/WEB MARKETING 4025. 0. 4025. 0.
Form 990, Part IX, Line 24eTROPHIES/AWARDS 1292. 1292. 0. 0.
Form 990, Part IX, Line 24eMEMBER REIMBURSEMENT 525. 525. 0. 0.

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.