2018-04-13T15:58:53-05:00 2017-05-31 381357951 PLANTE & MORAN PLLC 511 RENAISSANCE DRIVE SUITE 120 ST JOSEPH MI 49085 990 2016-06-01 382157686 Life Action Ministries LIFE 2696978600 PO Box 31 Buchanan MI 491070031 MARTIN JONES SECRETARY/TREASURER 2696978600 2018-04-06 1 KENLEY G PENNER CPA P00740260 2699828000 2018-04-06 67.59.56.32 2018-04-06 07:57:46 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 58F74DC53CB874483B207ADF23CD6921384352E9 2016 2021-01-29 14:40:06Z LIFE ACTION REVIVAL MINISTRIES BYRON K PAULUS PO Box 31 Buchanan MI 491070031 15426610 0 X WWW.LIFEACTION.ORG X 1977 MI We lead believers through a practical, biblical process of revitalizing their relationship with God and reconciling their relationships with each other, helping them to become agents of transformation in their communities while uniting to seek God for an outpouring of the Holy Spirit. 8 7 173 739 0 0 12038581 11823048 1118638 2045798 53590 -5206 644992 594600 13855801 14458240 205212 159736 0 0 6974894 7542815 89289 76225 705424 6236255 7184002 13505650 14962778 350151 -504538 11861314 11198042 1973680 1794593 9887634 9403449 To ignite Christ-centered movements of revival among God's people that display His glory and advance His kingdom throughout the world. 0 0 5575596 102726 1328063 WOMEN'S BIBLE TEACHING MINISTRY 5133514 29587 1086296 Managing and training evangelistic teams to hold Retreats and Conferences 1786161 27423 17377 Resources and other ministry 12495271 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 1 1 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 X 80 0 1 173 1 0 1 DR 0 0 1 1 1 1 0 0 0 0 0 X 8 7 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK AZ MD MN NH IN TN WA WI WV X X Byron K Paulus 2696978600 2727 NILES-BUCHANAN RD BUCHANAN MI 49107 BYRON PAULUS PRESIDENT/CEO 40.00 0.00 X X 22428 0 30187 GREG BELSER DIRECTOR 1.00 0.00 X 0 0 0 DAVID COOKE DIRECTOR 1.00 0.00 X 0 0 0 CHARLES HALFORD DIRECTOR 1.00 0.00 X 0 0 0 WALTER PRICE DIRECTOR 1.00 0.00 X 0 0 0 MARVE SELGE DIRECTOR 1.00 0.00 X 0 0 0 JOHN SHELFORD DIRECTOR 1.00 0.00 X 0 0 0 LARRY WILSON DIRECTOR 1.00 0.00 X 0 0 0 RICHARD MAGNUSSEN DIRECTOR - PART YEAR 1.00 0.00 X 0 0 0 JACK TOMPKINS DIRECTOR - PART YEAR 1.00 0.00 X 0 0 0 MARK VROEGOP DIRECTOR - PART YEAR 1.00 0.00 X 1500 0 0 MARTIN JONES SECRETARY/TREASURER 40.00 0.00 X 78006 0 17664 DEL FEHSENFELD III CHIEF PASTORAL OFFICER 40.00 0.00 X 52637 0 32369 SCOTT FETZER CHIEF FINANCIAL OFFICER 40.00 0.00 X 78905 0 1355 Nancy Wolgemuth ROH Division President 40.00 0.00 X 126918 0 6097 Steve Canfield Revivalist 40.00 0.00 X 103246 0 19620 GREGG SIMMONS REVIVALIST 40.00 0.00 X 101423 0 36120 565063 0 143412 3 0 0 0 AMBASSADOR ADVERTISING AGENCY 1641 LANGLEY IRVINE CA 92614 MEDIA PROGRAM SYNDICATION 933152 ENCORE PRODUCTIONS INC 407 W SMITH VALLEY RD 587 GREENWOOD IN 46142 CONFERENCE SOUND SYSTEM/SUPPORT 374968 DOUGLAS SHAW & ASSOCIATES INC 1717 PARK ST STE 300 NAPERVILLE IL 60563 FUNDRAISING/DIRECT MAIL SERVICE PROVIDER 361408 LINCOLN PRINTING 3310 CONGRESSIONAL PARKWAY FORT WAYNE IN 46808 PRINTING SERVICES 302146 5Q COMMUNICATIONS PO BOX 346 ATLANTIC IA 50022 INTERNET DESIGN SERVICE 227322 7 11823048 115934 11823048 retreat, camp, and conference min 900099 2045798 2045798 2045798 25535 25535 131287 131287 508131 8500 514773 32599 -6642 -24099 -30741 -30741 806936 420998 385938 385938 MISCELLANEOUS REVENUE 900099 77375 77375 77375 14458240 2431736 0 203456 X 133716 133716 10153 10153 15867 15867 348808 180516 110121 58171 6244266 5001494 912699 330073 74166 66854 7990 -678 499670 447624 54873 -2827 375905 286413 66917 22575 34578 32962 1616 52606 350 52256 76225 76225 1558611 1549924 8201 486 100266 98989 1277 1217159 968761 117302 131096 1360 1360 221129 186510 34619 938883 856161 31794 50928 9710 5476 1743 2491 19 18 1 417120 358102 59018 76814 65898 10846 70 radio Production 922219 922219 SUPPLIES 839802 757848 77313 4641 REPAIRS AND MAINTENANCE 215383 192425 22958 BANK CHARGES 212974 77657 119041 16276 365369 277974 73115 14280 14962778 12495271 1762083 705424 13903 15917 2575267 2672026 296766 120300 33815 101580 0 43971 68819 0 404825 337665 168749 110217 12444891 5877352 6667997 6567539 1631173 1228827 11861314 11198042 1034457 1127486 939223 667107 1973680 1794593 X 9486967 9150453 400667 252996 9887634 9403449 11861314 11198042 -504538 20353 0 X X 0 1 X 1 0 X 11647826 10969031 11796953 12038581 11823048 58275439 11647826 10969031 11796953 12038581 11823048 58275439 882601 57392838 199255 201137 190162 172059 156822 919435 52007 38950 56725 77375 225057 59419931 19478118 0.96590 0.94650 X Schedule A, Part II, Line 10, Explanation of Other Income: miscellaneous income - 2012 Amount: $ 52,007. 2013 Amount: $ 38,950. 2015 Amount: $ 56,725. 2016 Amount: $ 77,375. 990901 990901 7687972 3230602 4457370 918678 296361 622317 2783664 2350389 433275 63676 63676 6567539 X 14908391 20353 8800 29153 14879238 -420998 -420998 14458240 15392576 8800 420998 429798 14962778 0 14962778 Part X, Line 2: THE ORGANIZATION QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS THEREFORE NOT SUBJECT TO FEDERAL AND STATE INCOME TAXES. ACCORDINGLY, CONTRIBUTIONS TO THE ORGANIZATION ARE DEDUCTIBLE BY THE DONOR FOR FEDERAL INCOME TAX PURPOSES. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS OR OTHER APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT AS OF MAY 31, 2017 AND 2016, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. Part XI, Line 4b - Other Adjustments: cost of goods sold -420,998. Part XII, Line 2d - Other Adjustments: COST OF GOODS SOLD 420,998. 1 Central America and the Caribbean 1 6 PROGRAM SERVICES WOMEN'S DISCIPLESHIP 139000 North America 0 0 GRANTS 12000 North America 0 0 PROGRAM SERVICES DISCIPLESHIP/OUTREACH 6000 North America 0 0 PROGRAM SERVICES WOMEN'S DISCIPLESHIP 344000 Central America and the Caribbean 0 0 INVESTMENTS 65000 1 6 0 0 1 6 566000 0 566000 North America GENERAL SUPPORT 12000 OTHER 1 0 0 0 0 0 0 0 Part I, Line 2: PROCEDURES FOR MONITORING THE USE OF GRANTS OR ASSISTANCE ARE THROUGH REVIEW OF NEWSLETTERS, RECEIPT OF ORAL REPORTS, AND REVIEW OF EXPENSE STATEMENTS. X X X X X 1 DOUGLAS SHAW & ASSOCIATES 1717 Park Street Suite 300 Naperville IL 60563 DEVELOPMENT OF MARKETING MATERIALS 0 769418 66000 703418 DONOR CARE CENTER INC 480 W TUSCARAWAS AVE BARBERTON OH 44203 DONOR FOLLOW-UP 0 12918 10225 2693 782336 76225 706111 AL AK AZ AR CA CO CT DE DC FL GA ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY HI 1 BERRIEN CENTER BIBLE CHURCH 8830 M 140 BERRIEN CENTER MI 49102 386095438 501(C)(3) 7700 EVANGELISM/DISCIPLESHIP MINISTRY SUPPORT FAMILYLIFE 5800 RANCH DRIVE LITTLE ROCK AZ 72223 205340940 501(C)(3) 13100 DISCIPLESHIP MINISTRY SUPPORT COMPASSIONATE HOPE FOUNDATION 111 GLORYLAND LANE ANTIOCH TN 37013 274431021 501(C)(3) 6000 DISCIPLESHIP MINISTRY SUPPORT THE COUNCIL ON BIBLICAL MANHOOD AND WOMANHOOD DBA CBMW 2825 LEXINGTON RD LOUISVILLE KY 40280 363635678 501(C)(3) 6000 DISCIPLESHIP MINISTRY SUPPORT UFM INTERNATIONAL INC DBA CROSS WORLD 10000 NORTH OAK TRAFFICWAY KANSAS CITY MO 64155 231352564 501(C)(3) 5500 EVANGELISM/DISCIPLESHIP MINISTRY SUPPORT HOUSTON CHRISTIAN BROADCASTERS INC DBA KHCB 2424 SOUTH BOULEVARD HOUSTON TX 77098 741401846 501(C)(3) 7000 MERCY-COMMUNITY MINISTRY SUPPORT PREGNANCY CARE CENTER 527 E MAIN STREET NILES MI 49120 382586309 501(C)(3) 5650 PREGNANCY SUPPORT CORNERSTONE TRANSITIONAL HOUSING MINISTRY INC PO BOX 1090 NEWPORT AZ 72112 813596972 501(C)(3) 25000 WOMENS MINISTRY/REHABILITATIVE SUPPORT 8 0 BENEVOLENCE FOR THOSE IN FINANCIAL NEED 19 8903 1250 FMV HEARING AID Part I, Line 2: ELIGIBILITY IS BASED ON THE COMPATIBILITY OR COMPLEMENTARY NATURE OF THE ORGANIZATION'S MISSION AND METHODS TO THAT OF OUR OWN AND WHAT WE ARE TRYING TO ACCOMPLISH. USE OF FUNDS IS SUBSTANTIATED THROUGH CONFIRMATION OF THEIR ONGOING STATED MISSION THROUGH OBSERVATION OF DOCUMENTATION AND/OR PROGRAMS. PART III: BENEVOLENCE GIVEN AS DEMONSTRATION OF ORGANIZATIONAL KEY TENANT; I.E. SUPPORT OF WIDOWS, ORPHANS, AND THE NEEDY- A CORE TEACHING PRINCIPLE WHICH IS EXERCISED AT THE ENTITY LEVEL WHEREIN A PORTION OF UNDESIGNATED FUNDS ARE GIVEN TO THIS PURPOSE. GREGG SIMMONS HIGHEST COMPENSATED EMPLOYEE HOUSING X 75000 43971 0 1 1 43971 AARON J PAULUS SON OF BYRON K PAULUS, CEO/DIRECTOR 102320 EMPLOYMENT AS IMEDIA COMMUNICATIONS DIRECTOR 0 CAROLYN S PAULUS WIFE OF BYRON K PAULUS, CEO/DIRECTOR 26034 EMPLOYMENT AS ADMINISTRATIVE ASSISTANT 0 NATHAN W PAULUS SON OF BYRON K PAULUS, CEO/DIRECTOR 59345 EMPLOYMENT AS SPECIAL PROJECTS MANAGER 0 X 2072 Sales Price Comparables X 1 5000 OPINION OF EXPERT X 14 56959 Fair Market Value X 3 16336 FAIR MARKET VALUE X OFFICE SUPPLIES 13 30038 Sales Price Comparab X BUILDING MATERIALS 1 3265 Sales Price Comparab X SMALL EQUIPMENT 1 2264 SALES PRICE COMPARAB 0 0 1 1 Part I, Column (b): THE NUMBER LISTED IN COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED. Part I, Line 32b: CONTRACTED WITH IDONATE TO RECEIVE AND PROCESS GIFTS-IN-KIND FOR DONORS. Form 990, Part I, Item C DBA: REVIVE OUR HEARTS DBA: Life Action Camp DBA: COLLEGIATE IMPACT DBA: ONECRY DBA: COLLEGIATE DAY OF PRAYER DBA: TRUE WOMAN DBA: HEART-CRY DBA: HEART-CRY FOR REVIVAL DBA: AVIVA NUESTROS CORAZONES DBA: FLOOD CREATIVE GROUP DBA: Life Action FORM 990, PART V, LINE 7H: A CAR DEALERSHIP DONATED A VEHICLE TO THE ORGANIZATION DURING THE YEAR. PART V, LINE 7H HAS BEEN ANSWERED "NO" AS FORM 1098-C IS NOT REQUIRED WHEN A DEALERSHIP DONATES A VEHICLE FROM ITS INVENTORY. Form 990, Part VI, Section A, line 4 THE ORGANIZATION AMENDED ITS GOVERNING DOCUMENTS TO REFLECT THE UPDATED RECOGNITION AS A CHURCH OR ASSOCIATION OF CHURCHES BY THE INTERNAL REVENUE SERVICE. Form 990, Part VI, Section B, line 11b DRAFT 990 REVIEWED BY OFFICERS AND FINANCE COMMITTEE. FINAL FORM 990 PROVIDED TO COMPLETE BOARD FOR REVIEW BEFORE FILING. Form 990, Part VI, Section B, line 12c Officers and board members are asked to complete detailed annual questionnaires which are reviewed by applicable staff/management/director(s). If a person has a conflict, they are not included in the vote. Form 990, Part VI, Section B, line 15 APPOINTED COMMITTEE OF BOARD OF DIRECTORS REVIEWS ALL APPLICABLE NEEDS AND DATA AND MAKES APPROVAL RECOMMENDATION GUIDELINE TO THE FULL BOARD FOR APPROVAL. MINUTES WERE TAKEN. THIS PROCESS WAS LAST UNDERTAKEN DURING FISCAL YEAR 2017. Form 990, Part VI, Section C, line 19 All documents required to be open to the public, are available to the public upon request of the organization. Form 990, Part IX, line 11g MAILING SERVICES: Program service expenses 108,361. Management and general expenses 0. Fundraising expenses 0. Total expenses 108,361. TRANSCRIPTION: Program service expenses 4,139. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,139. HONORARIUM EXPENSE: Program service expenses 64,220. Management and general expenses 700. Fundraising expenses 0. Total expenses 64,920. PROFESSIONAL FEES AND CONTRACT SERVICES: Program service expenses 1,373,204. Management and general expenses 7,501. Fundraising expenses 486. Total expenses 1,381,191. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE ITS AUDIT OVERSIGHT PROCESS DURING THE YEAR. Voluntary Election to File: Though not required to file Form 990, Life Action Ministries is voluntarily electing to do so for the year ended May 31, 2017. It is our desire to be accountable and transparent for fundraising and relationship purposes in order to provide information to our donors and potential donors. By filing this form, Life Action Ministries does not waive its Form 990 exemption or in any way call into question the fact of its recognition as a church or association of churches by the Internal Revenue Service. This is a one year election, and does not mean that the organization is making the commitment to file Form 990 every year.