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REC MINISTRIES: Form 990EZ, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- REC MINISTRIES (EIN 03-0404660)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-17
- IRS object ID
- 202503219349208630
- Schema version
- 2024v5.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-11-17T15:06:24-08:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 581307612 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Fountain Arrington Bass Mercer & Lee PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2101 Brookstone Centre Parkway Suit | AddressLine1Txt |
| City | Columbus | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 31904 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | 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 | 3024 MARTHA DRIVE | AddressLine1Txt |
| City | WYLIE | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 75098 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RONALD E COTTLE SR | PersonNm |
| Person Title | President | PersonTitleTxt |
| Signature | 2025-11-17 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LAURA TOMS CPA | PreparerPersonNm |
| PTIN | P00969415 | PTIN |
| Phone | 7063225482 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | 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 | $146,134 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $108,010 | ContributionsGiftsGrantsEtcAmt |
| Investment Income | $9,879 | InvestmentIncomeAmt |
| Sale Of Assets Gross | $19,713 | SaleOfAssetsGrossAmt |
| Cost Or Other Basis Expense Sale | $16,927 | CostOrOtherBasisExpenseSaleAmt |
| Gain Or Loss From Sale Of Assets | $2,786 | GainOrLossFromSaleOfAssetsAmt |
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $0 | SpecialEventsDirectExpensesAmt |
| Gross Sales Of Inventory | $3,937 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $4,084 | CostOfGoodsSoldAmt |
| Gross Profit Loss Sls Of Invntry | -$147 | GrossProfitLossSlsOfInvntryAmt |
| Other Revenue Total | $4,595 | OtherRevenueTotalAmt |
| Total Revenue | $125,123 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $20,848 | GrantsAndSimilarAmountsPaidAmt |
| Salaries Other Comp Empl Bnft | $77,200 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $4,032 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $21,911 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $1,122 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $202,323 | OtherExpensesTotalAmt |
| Total Expenses | $327,436 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$202,313 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $437,684 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $235,371 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $341,461 | BOYAmt |
| EOY | $162,534 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $93,856 | BOYAmt |
| EOY | $76,344 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $248,755 | BOYAmt |
| EOY | $221,833 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $684,072 | BOYAmt |
| EOY | $460,711 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $246,388 | BOYAmt |
| EOY | $225,340 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $437,684 | BOYAmt |
| EOY | $235,371 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | 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. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | REC MINISTRIES IS THE PERSONAL MINISTRY OF RONALD E. COTTLE, SR. DR. COTTLE HAS WRITTEN MANY BOOKS AND IS IN DEMAND THROUGHOUT THE WORLD TO PREACH AND TEACH THE WHOLE COUNSEL OF GOD. | DescriptionProgramSrvcAccomTxt |
| Grants And Allocations | $20,848 | GrantsAndAllocationsAmt |
| Program Service Expenses | $327,436 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $327,436 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (3 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| RONALD E COTTLE SR | ||
| President | 40.00 | $72,000 |
| VIRGINIA CORNETT | ||
| Trustee | 3.00 | $5,200 |
| GLORIA THOMAS | ||
| Trustee | 3.00 | $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 |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RONALD COTTLE SR | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3024 MARTHA DRIVE | AddressLine1Txt |
| City | WYLIE | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 75098 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7066813509 | 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) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $82,462 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $103,816 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $105,082 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $101,009 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $108,010 | CurrentTaxYearAmt |
| Total | $500,379 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $82,462 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $103,816 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $105,082 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $101,009 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $108,010 | CurrentTaxYearAmt |
| Total | $500,379 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $0 | SubstantialContributorsTotAmt |
| Public Support Total170 | $500,379 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $41,815 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $28,952 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $15,139 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $10,764 | CurrentTaxYearMinus1YearAmt |
| Total | $96,670 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $12,882 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,894 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8,870 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,538 | CurrentTaxYearAmt |
| Total | $37,184 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $634,233 | TotalSupportAmt |
| Public Support CY170 | 0.78900 | PublicSupportCY170Pct |
| Public Support PY170 | 0.72530 | 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 O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (20 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Other Revenue.1 | ECAL REVENUE $3755 |
| Other Revenue.2 | EMBASSY COLLEGE REVENUE $840 |
| Grants and Similar Amounts Paid In Excess of $5,000.1 | | Cash Amount Given: $20848 |
| Other Expenses.1002 | Office Expenses $5542 |
| Other Expenses.1005 | Travel $32206 |
| Other Expenses.1007 | Conferences, Conventions, and Meetings $7128 |
| Other Expenses.1009 | Depreciation $2909 |
| Other Expenses.1012 | Insurance $5902 |
| Other Expenses.1 | REIMBURSABLE EXPENSES $81771 |
| Other Expenses.2 | OUTSIDE SERVICES $53346 |
| Other Expenses.3 | AUTO EXPENSE $8974 |
| Other Expenses.4 | INTERNET HOSTING $3483 |
| Other Expenses.6 | BANK CHARGES $1062 |
| Other Assets.1001 | Automobiles - Beginning $37385 Automobiles - Ending $35803 |
| Other Assets.1003 | Machinery and Equipment - Beginning $34 Machinery and Equipment - Ending $3002 |
| Other Assets.1007 | Receivables-Officers, Directors, Etc. - Beginning $961 Receivables-Officers, Directors, Etc. - Ending $961 |
| Other Assets.1009 | Notes and Loans Receivable - Beginning $210375 Notes and Loans Receivable - Ending $182067 |
| Total Liabilities.1001 | Accounts Payable and Accrued Expenses - Beginning $2 Accounts Payable and Accrued Expenses - Ending $0 |
| Total Liabilities.1008 | Unsecured Notes and Loans Payable - Beginning $151900 Unsecured Notes and Loans Payable - Ending $143567 |
| Total Liabilities.1 | DEFERRED GAIN ON WR SALE - Beginning $94486 DEFERRED GAIN ON WR SALE - Ending $81773 |