MCMICHAEL COMMUNICATIONS GROUP INC: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- MCMICHAEL COMMUNICATIONS GROUP INC (EIN 58-2535153)
- Tax period
- 2017-07-01 to 2018-06-30
- Filed
- 2019-03-08
- IRS object ID
- 201940679349300229
- Schema version
- 2017v2.3
- 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 | 2019-03-08T15:13:46-06:00 | ReturnTs |
| Tax Period End | 2018-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 582053827 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | REED QUINN & MCCLURE LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2055 N BROWN RD STE 150 | AddressLine1Txt |
| City | LAWRENCEVILLE | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 300434920 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2017-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 582535153 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MCMICHAEL COMMUNICATIONS GROUP INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MCMI | BusinessNameControlTxt |
| Phone | 4048410100 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 20100 | AddressLine1Txt |
| City | ATLANTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30325 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DR MICHAEL YOUSSEF | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 0040484202 | PhoneNum |
| Signature | 2018-11-30 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DANIEL T MCCLURE CPA | PreparerPersonNm |
| PTIN | P00312107 | PTIN |
| Phone | 7704499144 | PhoneNum |
| Preparation | 2019-03-08 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 75.131.184.114 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-03-08 | IPDt |
| IP Tm | 15:13:46 | IPTm |
| IP Timezone | CS | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | B8DFBC198E1C4383E6671A6CB897EB7B533CD5BA | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 37A32BBFF60AAD965737EA0A5FA7B23A756187D5 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DR MICHAEL YOUSSEF | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O BOX 20100 | AddressLine1Txt |
| City | ATLANTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30325 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $5,309,510 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2000 | FormationYr |
| Legal Domicile State | GA | LegalDomicileStateCd |
| Activity Or Mission | SEE PAGE 2, PART III | ActivityOrMissionDesc |
| Voting Members Governing Body | 4 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 4 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $5,734,537 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $5,255,599 | CYProgramServiceRevenueAmt |
| PY Investment Income | $54,750 | PYInvestmentIncomeAmt |
| CY Investment Income | $53,911 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $5,789,287 | PYTotalRevenueAmt |
| CY Total Revenue | $5,309,510 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $5,006,343 | PYOtherExpensesAmt |
| CY Other Expenses | $5,044,910 | CYOtherExpensesAmt |
| PY Total Expenses | $5,006,343 | PYTotalExpensesAmt |
| CY Total Expenses | $5,044,910 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $782,944 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $264,600 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $6,184,222 | TotalAssetsBOYAmt |
| Total Assets EOY | $6,451,306 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $277,873 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $280,357 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $5,906,349 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $6,170,949 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | MCMICHAEL COMMUNICATIONS GROUP MISSION IS TO PURCHASE AIRTIME ON RADIO, TELEVISION, AND SATELLITE STATIONS THROUGHOUT THE WORLD FOR LTW. THIS ALLOWS LTW TO SAVE MONEY AND THEREFORE AIR ITS PROGRAMS PROCLAIMING THE GOSPEL OF JESUS CHRIST ON MORE RADIO, TELEVISION, AND SATELLITE STATIONS THROUGHOUT THE WORLD. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $5,044,910 | ExpenseAmt |
| Revenue | $5,255,599 | RevenueAmt |
| Desc | MCMICHAEL IS A SUPPORTING ORGANIZATION OF LEADING THE WAY WITH DR. MICHAEL YOUSSEF, INC. IT'S PURPOSE IS TO BE THE MEDIA AGENT FOR LEADING THE WAY, AND TO PURCHASE AIRTIME ON RADIO, TELEVISION, AND SATELLITE FOR BROADCAST PURPOSES. | Desc |
| Total Program Service Expenses | $5,044,910 | 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 |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (true) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | 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 | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| 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 With Officer Ent | Yes (true) | BusinessRlnWithOfficerEntInd |
| 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 | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (true) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (true) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 5 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| 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 |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 4 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 4 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (true) | 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 | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | 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 | THE ORGANIZATION | PersonNm |
| Phone | 4048410100 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1570 NORTHSIDE DRIVE NW 100 | AddressLine1Txt |
| City | ATLANTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30318 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| DR MICHAEL YOUSSEF | |||||||
| PRESIDENT | 2.00 | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MR BYRON ATTRIDGE | |||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| MR RICHARD WAITES | |||||||
| TREASURER | 6.00 | 15.00 | Yes (X) | Yes (X) | $15,000 | $24,914 | $0 |
| MR JOSHUA YOUSSEF | |||||||
| EXECUTIVE VP | 5.00 | 35.00 | Yes (X) | Yes (X) | $0 | $81,659 | $116,107 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $15,000 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $106,573 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $116,107 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| AIRTIME BILLINGS | 900099 | $4,643,145 | $4,643,145 |
| SATELLITE | 900099 | $612,454 | $612,454 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $5,255,599 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $53,911 | TotalRevenueColumnAmt |
| Exclusion | $53,911 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,309,510 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,255,599 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $53,911 | ExclusionAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $181,191 | TotalAmt |
| Program Services | $181,191 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23 | TotalAmt |
| Program Services | $23 | ProgramServicesAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,280 | TotalAmt |
| Program Services | $33,280 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,219 | TotalAmt |
| Program Services | $9,219 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $388,821 | TotalAmt |
| Program Services | $388,821 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| PROGRAM AIRTIME AND SATEL | $4,258,282 | $4,258,282 |
| PRODUCTION COSTS | $167,159 | $167,159 |
| MISCELLANEOUS | $6,935 | $6,935 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,044,910 | TotalAmt |
| Program Services | $5,044,910 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,383,106 | BOYAmt |
| EOY | $4,129,591 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $865,571 | BOYAmt |
| EOY | $418,652 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $259,891 | BOYAmt |
| EOY | $173,498 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $7,254 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $7,254 | LandBldgEquipAccumDeprecAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,631,157 | BOYAmt |
| EOY | $1,685,068 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,497 | BOYAmt |
| EOY | $44,497 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,184,222 | BOYAmt |
| EOY | $6,451,306 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $277,873 | BOYAmt |
| EOY | $280,357 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $277,873 | BOYAmt |
| EOY | $280,357 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,906,349 | BOYAmt |
| EOY | $6,170,949 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,906,349 | BOYAmt |
| EOY | $6,170,949 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,184,222 | BOYAmt |
| EOY | $6,451,306 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $264,600 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type1 | Yes (X) | SupportingOrgType1Ind |
| Supported Organizations | 1 | SupportedOrganizationsCnt |
Supported Org Information SupportedOrgInformationGrp
Supported Organization Name SupportedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LEADING THE WAY WITH DR MICHAEL YOUSSEF | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 581816773 | EIN |
| Organization Type | 7 | OrganizationTypeCd |
| Governing Document Listed | Yes (true) | GoverningDocumentListedInd |
| Support | $0 | SupportAmt |
| Other Support | $0 | OtherSupportAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 1 | SupportedOrganizationsTotalCnt |
| Other Support Sum | $0 | OtherSupportSumAmt |
Form990 Sch A Supporting Org Form990SchASupportingOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Listed By Name Governing Doc | Yes (true) | ListedByNameGoverningDocInd |
| Suprt Org No IRS Determination | false | SuprtOrgNoIRSDeterminationInd |
| Supported Org Section C456 | false | SupportedOrgSectionC456Ind |
| Supported Org Not Organized US | false | SupportedOrgNotOrganizedUSInd |
| Organization Change Suprt Org | false | OrganizationChangeSuprtOrgInd |
| Support Non Supported Org | false | SupportNonSupportedOrgInd |
| Payment Substantial Contribtr | false | PaymentSubstantialContribtrInd |
| Loan Disqualified Person | false | LoanDisqualifiedPersonInd |
| Controlled Disqualified Prsn | false | ControlledDisqualifiedPrsnInd |
| Disqualified Prsn Controll Int | false | DisqualifiedPrsnControllIntInd |
| Disqualified Prsn Ownr Int | false | DisqualifiedPrsnOwnrIntInd |
| Excess Business Holdings Rules | false | ExcessBusinessHoldingsRulesInd |
| Contribution Controller | false | ContributionControllerInd |
| Contribution Family | false | ContributionFamilyInd |
| Contribution35 Controlled | false | Contribution35ControlledInd |
Form990 Sch A Type1 Suprt Org Form990SchAType1SuprtOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Power Appoint Majority Dir Trst | Yes (true) | PowerAppointMajorityDirTrstInd |
| Operate Benefit Non Suprt Org | false | OperateBenefitNonSuprtOrgInd |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,254 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,254 | DepreciationAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | FIXED INCOME ANNUITY | Desc |
| Book Value | $1,685,068 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $1,685,068 | TotalBookValueSecuritiesAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | Yes (X) | FirstClassOrCharterTravelInd |
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MR JOSHUA YOUSSEF | PersonNm |
| Title | EXECUTIVE VP | TitleTxt |
| Compensation Based On Rltd Orgs | $81,659 | CompensationBasedOnRltdOrgsAmt |
| Deferred Comp Rltd Orgs | $15,163 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Rltd Orgs | $100,944 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Rltd Orgs | $197,766 | TotalCompensationRltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE J, PART III | FormAndLineReferenceDesc |
| Explanation | SCHEDULE J, PART I, LINE 1A THE EXECUTIVE EXPENSE REIMBURSEMENT POLICY OF MCMICHAEL COMMUNICATIONS PERMITS FIRST CLASS OR CHARTERED TRAVEL TO DR. MICHAEL YOUSSEF AND JOSHUA YOUSSEF, SOMETIMES WITH THEIR WIVES WHEN IT SERVES A BONA FIDE BUSINESS PURPOSE OF THE MINISTRY, TO ENABLE THEM TO TIMELY FULFILL THE MINISTRY GOALS OF THE LEADING THE WAY, SUCH AS PREACHING, TEACHING, BAPTIZING, AND MINISTERING AS WELL AS VISITING WITH TEAM MEMBERS IN THE FIELD. AS THESE ARE MINISTRY-RELATED TRIPS, FIRST CLASS OR CHARTERED TRAVEL ALLOWS THEM THE SPACE AND ENVIRONMENT TO PRODUCTIVELY WORK WHILE TRAVELING. WHEN POSSIBLE, FREQUENT FLYER BENEFITS ARE UTILIZED TO OBTAIN AN UPGRADE TO FIRST-CLASS SEATING. THE PREFERRED ACCOMMODATION IS BUSINESS CLASS, HOWEVER, MANY TIMES THAT IS NOT AVAILABLE FOR DOMESTIC FLIGHTS. SCHEDULE J, PART I, LINE 3 PRESIDENT/CEO - OUR PRESIDENT/CEO (DR. MICHAEL YOUSSEF) IS ALSO OUR 1 VOLUNTEER AND RECEIVES NO SALARY OR COMPENSATION FOR HIS SERVICES. | ExplanationTxt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MAELOU LLC | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | SEE SCHEDULE O | RelationshipDescriptionTxt |
| Transaction | $50,000 | TransactionAmt |
| Transaction | MGMT-MEDIA PURCHASES | TransactionDesc |
| Sharing Of Revenues | false | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | MCMICHAEL COMMUNICATIONS GROUP MISSION IS TO PURCHASE AIRTIME ON RADIO, TELEVISION, AND SATELLITE STATIONS THROUGHOUT THE WORLD FOR LTW. THIS ALLOWS LTW TO SAVE MONEY AND THEREFORE AIR ITS PROGRAMS PROCLAIMING THE GOSPEL OF JESUS CHRIST ON MORE RADIO, TELEVISION, AND SATELLITE STATIONS THROUGHOUT THE WORLD. |
| FORM 990 | SCH L PART IV COLUMN 1(B) JOSHUA YOUSSEF, OFFICER SCH R PART II LEADING THE WAY WITH DR. MICHAEL YOUSSEF PRIMARY ACTIVITY COLUMN (B) ESTABLISHED TO SPREAD THE WORD OF GOD THROUGH THE TEACHINGS OF DR. YOUSSEF |
| FORM 990, PAGE 6, PART VI, LINE 2 | JOSHUA YOUSSEF EVP SON OF DR MICHAEL YOUSSEF |
| FORM 990, PAGE 6, PART VI, LINE 3 | MAELOU, LLC PERFORMS MEDIA RELATED MANAGEMENT SERVICES OF WHICH JOSHUA YOUSSEF IS AN OFFICER AND HE RECEIVED 2,000 IN REPORTABLE AND OTHER COMPENSATION FROM MAELOU,LLC IN 2018. |
| FORM 990, PAGE 6, PART VI, LINE 11B | 990 BOARD REVIEW - THE 990 WILL BE REVIEWED AND APPROVED BY THE MCG FINANCE COMMITTEE OF THE BOARD OF DIRECTORS. |
| FORM 990, PAGE 6, PART VI, LINE 12C | DIRECTOR AND OFFICERS ARE REQUIRED TO DISCLOSE ANY CONFLICT OF INTERESTS BETWEEN THEM AND MCMICHAEL AS SOON AS THEY BECOME AWARE OF IT. IF THERE IS A DISCLOSED CONFLICT, THEN THAT PERSON IS EXCLUDED FROM ANY DECISIONS OR DISCUSSIONS RELATED WITH THE CONFLICT OF INTEREST EITHER ON THE BOARD OF DIRECTORS OR THE MANAGEMENT OF MCMICHAEL. ALSO, THE CEO WILL DETERMINE IF THE CONFLICT IS MATERIAL IN RELATIONSHIP TO THE BEST INTERESTS OF THE MCMICHAEL AND WHETHER THE CONFLICT OF INTEREST NEEDS TO BE RESOLVED OR TERMINATED. |
| FORM 990, PAGE 6, PART VI, LINE 15A | PRESIDENT/CEO - OUR PRESIDENT/CEO (DR. MICHAEL YOUSSEF) IS ALSO OUR 1 VOLUNTEER AND RECEIVES NO SALARY OR COMPENSATION FOR HIS SERVICES. |
| FORM 990, PAGE 6, PART VI, LINE 19 | INFORMATION AVAILABLE UPON REQUEST |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LTW WITH DR MICHAEL YOUSSEF | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 20100 | AddressLine1Txt |
| City | ATLANTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30325 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 581816773 | EIN |
| Primary Activities | SEE SCH O | PrimaryActivitiesTxt |
| Legal Domicile State | GA | LegalDomicileStateCd |
| Exempt Code Section | 3 | ExemptCodeSectionTxt |
| Public Charity Status | 7 | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (true) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (true) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (4 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| LEADING THE WAY WITH DR MICHAEL YO | ||
| S | $548,204 | FMV |
| LEADING THE WAY WITH DR MICHAEL YO | ||
| N | $5,000 | FMV |
| LEADING THE WAY WITH DR MICHAEL YO | ||
| O | $25,000 | FMV |
| LEADING THE WAY WITH DR MICHAEL YO | ||
| Q | $4,027,001 | FMV |
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