2017-04-13T06:19:33-05:00 2016-05-31 381357951 PLANTE & MORAN PLLC 511 RENAISSANCE DRIVE SUITE 120 ST JOSEPH MI 49085 990 2015-06-01 382157686 Life Action Ministries LIFE 2696978600 PO Box 31 Buchanan MI 491070031 Byron K Paulus CEO 2696978600 2017-04-08 1 KENLEY G PENNER CPA P00740260 2699828000 2017-04-06 2015 2021-01-29 14:40:06Z LIFE ACTION REVIVAL MINISTRIES BYRON K PAULUS 2727 NILES-BUCHANAN RD PO BOX 31 BUCHANAN MI 49107 15438990 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. 10 9 240 335 0 0 11796953 12038581 1748277 1118638 36578 53590 828409 644992 14410217 13855801 196357 205212 0 0 7207727 6974894 103512 89289 762062 7019600 6236255 14527196 13505650 -116979 350151 10947380 11861314 1380417 1973680 9566963 9887634 To ignite Christ-centered movements of revival among God's people that display His glory and advance His kingdom throughout the world. 0 0 4843432 86716 637496 WOMEN'S BIBLE TEACHING MINISTRY 4428914 2213 890763 Managing and training evangelistic teams to hold Retreats and Conferences 1811022 116283 49106 Resources and other ministry 11083368 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 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 77 0 1 240 1 0 1 DR 0 0 1 1 1 1 1 1 0 0 1 0 X 10 9 1 0 0 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 HI X X Byron K Paulus 2696978600 2727 NILES-BUCHANAN RD BUCHANAN MI 49107 BYRON PAULUS PRESIDENT/CEO 40.00 0.00 X X 36643 0 31420 DAVID COOKE DIRECTOR 1.00 0.00 X 0 0 0 CHARLES HALFORD DIRECTOR 1.00 0.00 X 0 0 0 RICHARD MAGNUSSEN DIRECTOR 1.00 0.00 X 0 0 0 WALTER PRICE DIRECTOR 1.00 0.00 X 1000 0 0 MARV SELGE DIRECTOR 1.00 0.00 X 0 0 0 JOHN SHELFORD DIRECTOR 1.00 0.00 X 0 0 0 JACK TOMPKINS DIRECTOR 1.00 0.00 X 0 0 0 MARK VROEGOP DIRECTOR 1.00 0.00 X 1500 0 0 LARRY WILSON DIRECTOR 1.00 0.00 X 0 0 0 MARTIN JONES SECRETARY 40.00 0.00 X 80617 0 18649 DEL FEHSENFELD III CHIEF PASTORAL OFFICER 40.00 0.00 X 76949 0 48455 ALLEN MAZELIN TREASURER/CHIEF FINANCE OF (Part Year) 40.00 0.00 X 49785 0 29171 Nancy Wolgemuth ROH Division President 40.00 0.00 X 110592 0 7173 Steve Canfield Revivalist 40.00 0.00 X 111548 0 20819 468634 0 155687 2 0 0 0 AMBASSADOR ADVERTISING AGENCY 1641 LANGLEY IRVINE CA 92614 MEDIA PROGRAM SYNDICATION 961761 DOUGLAS SHAW & ASSOCIATES INC 1717 PARK ST STE 300 NAPERVILLE IL 60563 FUNDRAISING/DIRECT MAIL SERVICE PROVIDER 392756 5Q COMMUNICATIONS PO BOX 346 ATLANTIC IA 50022 INTERNET DESIGN SERVICE 250917 LINCOLN PRINTING 3310 CONGRESSIONAL PARKWAY FORT WAYNE IN 46808 PRINTING SERVICES 156307 SUPERIOR COLOUR GRAPHICS 381 S PITCHER ST KALAMAZOO MI 49007 PRINTING SERVICES 132750 7 12038581 491350 12038581 retreat, camp, and conference min 900099 1118638 1118638 1118638 42519 42519 129540 129540 1218060 29000 1233946 2043 -15886 26957 11071 11071 805927 347200 458727 458727 MISCELLANEOUS REVENUE 900099 56725 56725 56725 13855801 1577365 0 239855 161993 161993 11028 11028 32191 32191 335626 179624 99598 56404 5901934 4826788 766676 308470 106775 74808 31041 926 293854 206415 85036 2403 336705 263892 50328 22485 1952 207 1691 54 49805 3955 45850 89289 89289 977698 962212 15486 82497 79202 3295 920484 713495 95305 111684 3260 3260 190549 137617 52720 212 988113 817322 55772 115019 24752 22001 699 2052 1156 1156 382349 318450 57245 6654 77457 66722 7674 3061 radio Production 984319 984319 SUPPLIES 771579 679451 77742 14386 REPAIRS AND MAINTENANCE 235859 212186 23660 13 BANK CHARGES 198626 70519 113206 14901 345800 255711 76040 14049 13505650 11083368 1660220 762062 6726 13903 1093436 2575267 0 296766 179022 33815 0 68819 272280 404825 194700 168749 12166061 5498064 6835540 6667997 2365676 1631173 10947380 11861314 1025576 1034457 354841 939223 1380417 1973680 X 9270075 9486967 296888 400667 9566963 9887634 10947380 11861314 350151 -29480 0 X X 0 1 X 1 0 X 12564838 11647826 10969031 11796953 12038581 59017229 12564838 11647826 10969031 11796953 12038581 59017229 2010421 57006808 184186 199255 201137 190162 172059 946799 117233 52007 38950 56725 264915 60228943 13059420 0.94650 0.93910 X Schedule A, Part II, Line 10, Explanation of Other Income: miscellaneous income - 2011 Amount: $ 117,233. 2012 Amount: $ 52,007. 2013 Amount: $ 38,950. 2014 Amount: $ 0. 2015 Amount: $ 56,725. 990901 990901 7622592 3004692 4617900 892901 274867 618034 2617653 2218505 399148 42014 42014 6667997 X 14173980 -29480 459 -29021 14203001 -347200 -347200 13855801 13853309 459 347200 347659 13505650 0 13505650 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, 2016 AND 2015, 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 -347,200. Part XII, Line 2d - Other Adjustments: COST OF GOODS SOLD 347,200. 1 CENTRAL AMERICA AND THE CARRIBBEAN 1 6 PROGRAM SERVICES WOMEN'S DISCIPLESHIP 155000 CENTRAL AMERICA AND THE CARRIBBEAN 0 0 Investments 36000 North America 0 0 GRANTS 21000 1 6 0 0 1 6 212000 0 212000 NORTH AMERICA GENERAL SUPPORT 21000 EXPENSES INCURRED ON BEHALF OF AFFILIATE FMV 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 619187 66500 552687 DONOR CARE CENTER INC 480 W Tuscarawas Ave Barberton OH 44203 DONOR FOLLOW-UP 0 25886 16189 9697 HERE-4-YOU CONSULTING PO Box 2361 FRONT ROYAL VA 22630 GRANT WRITING CONSULTING 0 0 6600 -6600 645073 89289 555784 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 COMPASSIONATE HOPE FOUNDATION 111 GLORYLAND LANE ANTIOCH TN 37013 274431021 501(C)(3) 6000 DISCIPLESHIP MINISTRY SUPPORT CBMW 2825 LEXINGTON RD PO BOX 926 LOUISVILLE KY 40280 363635678 501(C)(3) 6000 DISCIPLESHIP MINISTRY SUPPORT BERRIEN CENTER BIBLE CHURCH 8830 M140 BERRIEN CENTER MI 49102 386095438 501(C)(3) 8700 EVANGELISM/DISCIPLESHIP MINISTRY SUPPORT CROSSROADS BIBLE CHURCH 800 SCRIBNER NW GRAND RAPIDS MI 49504 201055628 501(C)(3) 34400 EVANGELISM/DISCIPLESHIP MINISTRY SUPPORT DEL RAY BAPTIST CHURCH 2405 RUSSELL ROAD ALEXANDRIA VA 22301 540633987 501(C)(3) 10000 EVANGELISM/DISCIPLESHIP MINISTRY SUPPORT HOUSTON CHRISTIAN BROADCASTERS INC DBA KHCB 2424 SOUTH BLVD HOUSTON TX 77098 741401846 501(C)(3) 6000 MERCY-COMMUNITY MINISTRY SUPPORT 6 0 BENEVOLENCE FOR THOSE IN FINANCIAL NEED 23 11028 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. AARON J PAULUS SON OF BYRON K PAULUS, CEO/DIRECTOR 82156 EMPLOYMENT AS IMEDIA COMMUNICATIONS DIRECTOR 0 CAROLYN S PAULUS WIFE OF BYRON K PAULUS, CEO/DIRECTOR 24911 EMPLOYMENT AS ADMINISTRATIVE ASSISTANT 0 NATHAN W PAULUS SON OF BYRON K PAULUS, CEO/DIRECTOR 48820 EMPLOYMENT AS SPECIAL PROJECTS MANAGER 0 X 150000 oPINION OF eXPERT X 10348 Sales Price Comparables X 1 17648 OPINION OF EXPERT X 1 7315 OPINION OF EXPERT X 10 319162 Fair Market Value X OFFICE SUPPLIES 16 22771 Sales Price Comparab X BUILDING MATERIALS 3 13552 Sales Price Comparab 2 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 VI, Section A, line 2 LARRY WILSON & JACK TOMPKINS HAVE A BUSINESS RELATIONSHIP. Form 990, Part VI, Section B, line 11 DRAFT 990 REVIEWED BY CEO, CFO AND FINANCE COMMITTEE BEFORE FINALIZATION. FINALIZED 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, EXECUTIVE COMMITTEE, 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 2016. 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 XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE ITS AUDIT OVERSIGHT PROCESS DURING THE YEAR.