JMA MINISTRIES INC: Form 990EZ, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- JMA MINISTRIES INC (EIN 32-0456912)
- Tax period
- 2019-01-01 to 2019-12-31
- Filed
- 2020-03-04
- IRS object ID
- 202000649349200820
- Schema version
- 2019v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2020-03-04T12:20:07-08:00 | ReturnTs |
| Tax Period End | 2019-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 550842444 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FLOYD GREEN CPA PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3114 Mercer University Drive Suite | AddressLine1Txt |
| City | Atlanta | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 303414144 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2019-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 320456912 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JMA Ministries Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | JMAM | BusinessNameControlTxt |
| Phone | 4044470260 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 1262 | AddressLine1Txt |
| City | Clarkston | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30021 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | James Amar | PersonNm |
| Person Title | CEO, Director | PersonTitleTxt |
| Signature | 2020-03-04 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Floyd Green Jr CPA | PreparerPersonNm |
| PTIN | P00365634 | PTIN |
| Phone | 7704572550 | PhoneNum |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2020-09-23 17:36:50Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Website Address | N/A | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $122,353 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $122,352 | ContributionsGiftsGrantsEtcAmt |
| Investment Income | $1 | InvestmentIncomeAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $0 | SpecialEventsDirectExpensesAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Total Revenue | $122,353 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $24,955 | GrantsAndSimilarAmountsPaidAmt |
| Salaries Other Comp Empl Bnft | $11,022 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $855 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $20,163 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $220 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $63,548 | OtherExpensesTotalAmt |
| Total Expenses | $120,763 | TotalExpensesAmt |
| Excess Or Deficit For Year | $1,590 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $18,713 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | -$6,920 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $13,383 | NetAssetsOrFundBalancesEOYAmt |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,713 | BOYAmt |
| EOY | $13,383 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,713 | BOYAmt |
| EOY | $13,383 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,713 | BOYAmt |
| EOY | $13,383 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | The purpose of the organization is to provide humanitarian support to underprivileged by applying the morals of Jesus Christ. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | This year, the organization:- Distributed food to underprivileged individuals;- Provided missionary training and sponsorship;- Provided support to an orphanage;- Provided missionary and leadership training;- Provided medical support;- Assisted with the Clarkston Refugee Ministry;- Assisted with teh self sustaining garden for an orphanage. | DescriptionProgramSrvcAccomTxt |
| Grants And Allocations | $113,659 | GrantsAndAllocationsAmt |
| Program Service Expenses | $24,955 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $113,659 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (7 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| James Amar | ||
| CEO, Director | 40.00 | $10,000 |
| Ei Ei The | ||
| Secretary, Dir. | 1.00 | $0 |
| Za Lian | ||
| CFO, Director | 1.00 | $0 |
| Tim Lacy | ||
| Director | 1.00 | $0 |
| Danny Fafach | ||
| Director | 1.00 | $0 |
| Eric Nuetzel | ||
| Director | 1.00 | $0 |
| Emily Bell | ||
| Director | 1.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Za Lian | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3790 Mauck St | AddressLine1Txt |
| City | Clarkston | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30021 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4044470260 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,096 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $64,818 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $57,491 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $94,344 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $122,352 | CurrentTaxYearAmt |
| Total | $344,101 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,096 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $64,818 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $57,491 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $94,344 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $122,352 | CurrentTaxYearAmt |
| Total | $344,101 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $8,000 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $11,650 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $14,662 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $56,140 | CurrentTaxYearAmt |
| Total | $90,452 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $8,000 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $11,650 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $14,662 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $56,140 | CurrentTaxYearAmt |
| Total | $90,452 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $253,649 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $1 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1 | CurrentTaxYearAmt |
| Total | $8 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $1 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1 | CurrentTaxYearAmt |
| Total | $8 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $109 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $147 | CurrentTaxYearMinus1YearAmt |
| Total | $256 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,096 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $64,818 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $57,601 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $94,497 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $122,353 | CurrentTaxYearAmt |
| Total | $344,365 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.73660 | PublicSupportCY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
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 O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Grants and Similar Amounts Paid In Excess of $5,000.3 | Class of Activity: Orphanage Support | Donee's Name: Mal Sawm Tluangi | Donee's Address: 616 Aung Tha Pyay Lane Yangon South Asia Burma | Relationship of Donee: None | Cash Amount Given: $12361 |
| Grants and Similar Amounts Paid In Excess of $5,000.5 | Class of Activity: Contributions | Donee's Name: Chal Lian Zawna | Donee's Address: 616 Aung Tha Pay Lane Yangon South Asia Burma | Relationship of Donee: None | Cash Amount Given: $12594 |
| Other Expenses.1002 | Office Expenses $1558 |
| Other Expenses.1005 | Travel $3388 |
| Other Expenses.1012 | Insurance $4691 |
| Other Expenses.1 | Missionary Training Center $35280 |
| Other Expenses.2 | Ministry Expenses $12308 |
| Other Expenses.3 | Food Distribution $4734 |
| Other Expenses.4 | Program Supplies $949 |
| Other Expenses.5 | Medical Support $640 |
Comments