2017-10-05T13:40:11-05:00 2017-06-30 260793942 MARTIN SMITH & COMPANY CPAS PA 1212 HAYWOOD ROAD BLDG 100 GREENVILLE SC 296152200 990 2016-07-01 570425826 MIRACLE HILL MINISTRIES INC MIRA 8642684357 PO BOX 2546 GREENVILLE SC 29602 WAYNE COPELAND CFO 8642684357 2017-09-29 1 DAVID A SMITH P00045703 8642321040 96.36.126.134 2017-09-29 14:33:50 ED P A5F69EE05F471B24FD20C5E64139216F1544CAC0 4517C7DD143F16ED48EFA50BDCF18107B6D33684 2016 2021-01-29 14:40:06Z WAYNE COPELAND PO BOX 2546 GREENVILLE SC 29602 27814823 0 X WWW.MIRACLEHILL.ORG X 1955 SC MIRACLE HILL EXISTS THAT PERSONS MOST IN NEED RECEIVE FOOD, SHELTER, AND COMPASSION, WHILE HEARING THE GOSPEL OF JESUS CHRIST AND BECOMING PRODUCTIVE MEMBERS OF SOCIETY. 14 14 478 6809 0 0 15061207 16576582 415449 439389 435445 526398 440175 107325 16352276 17649694 469595 505958 0 0 9811379 10769549 74788 0 819848 5848580 6016540 16204342 17292047 147934 357647 30404760 30531496 8781127 8205645 21623633 22325851 X TO PROVIDE SHELTER, FOOD, SPIRITUAL COUNSELING AND HOPE TO HOMELESS INDIVIDUALS AND FAMILIES IN THE UPSTATE OF SC VICTIMIZED BY POVERTY, ADDICTION, BROKEN HOMES OR OTHER PROBLEMS. 0 0 6160373 145647 7310951 THRIFT OPERATIONS - A PROGRAM WHICH OPERATES THRIFT STORES TO SUPPORT OTHER PROGRAMS OF THE MINISTRIES AND WHICH PROVIDES SHELTERED EMPLOYMENT TO TRAIN AND EQUIP MISSION CLIENTS TO RETURN TO THE JOB MARKET. 1885025 95868 1432466 MIRACLE HILL'S CHILDREN'S HOME PROVIDES A SAFE ENVIRONMENT TO CARE FOR CHILDREN OF DYSFUNCTIONAL HOMES WHILE SEEKING TO REUNITE THESE FAMILES. 117 CHILDREN WERE ADMITTED THIS YEAR AND 52 WERE REUNITED WITH THEIR FAMILES. THE HOME PROVIDED CARE TO AN AVERAGE OF 46 CHILDREN EACH MONTH. 1037960 30318 579160 MIRACLE HILL'S FOSTER CARE IS A PROGRAM WHICH PROVIDES CARE FOR CHILDREN AND TEENS FROM FOUR UPSTATE SOUTH CAROLINA COUNTIES WHO ARE IN NEED OF A LOVING FAMILY ENVIRONMENT. 5024744 234125 58712 SHEPHERD'S GATE - A PROGRAM FOR HOMELESS WOMEN AND CHILDREN WHICH PROVIDES EMERGENCY HOUSING, MEALS AND CLOTHING, PERSONAL COUNSELING, A PERSONAL GROWTH PROGRAM, GED TRAINING, AND GOSPEL SERVICES. 619415 BOYS SHELTER - A PROGRAM WHICH PROVIDES EMERGENCY SHELTER FOR YOUNG MEN, AGES 11-18, WHO HAVE BEEN REMOVED FROM THEIR HOMES BECAUSE OF ABUSE, NEGLECT OR ABANDONMENT. 11590 RESCUE MISSION (CHEROKEE COUNTY) - A PROGRAM FOR HOMELESS MEN, WOMEN, AND FAMILIES IN CHEROKEE COUNTY WHICH PROVIDES EMERGENCY HOUSING, MEALS AND CLOTHING, PERSONAL COUNSELING, GOSPEL SERVICES AND GED TRAINING. 37057 RESCUE MISSION (SPARTANBURG) - A PROGRAM FOR HOMELESS MEN, WOMEN AND FAMILIES IN SPARTANBURG COUNTY WHICH PROVIDES EMERGENCY HOUSING, MEALS AND CLOTHING, PERSONAL COUNSELING, GOSPEL SERVICES AND GED TRAINING. 8335 RENEWAL - A 6 MONTH PROGRAM FOR WOMEN IN NEED OF A STRUCTURED, LONG-TERM APPROACH TO DEALING WITH ADDICTION AND OTHER LIFE-DOMINATING PROBLEMS. 14925 OVERCOMERS - THIS PROGRAM PROVIDES A SEVEN-MONTH RESIDENTIAL PROGRAM FOR MEN IN NEED OF A MORE STRUCTURED, LONGER-TERM APPROACH TO DEALING WITH LIFE-DOMINATING ADDICTIONS. 278439 HOMES FOR LIFE - A PROGRAM PROVIDING SHELTER AND SUPPORT TO HOMELESS YOUNG MEN AGES 17-21. 5024744 234125 1028473 14108102 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 45 0 478 0 0 0 0 0 0 0 1 2 0 X 14 14 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 SC GA NC X X X LAURA HUGHEY 8642684357 490 S PLEASANTBURG DR GREENVILLE SC 29607 BRUCE DODDS DIRECTOR 0.50 X 0 0 0 JON CHILTON DIRECTOR 0.50 X 0 0 0 BRUCE GRAY DIRECTOR 0.50 X 0 0 0 MIKE DOWLING DIRECTOR 0.50 X 0 0 0 DAVID HOLMES DIRECTOR 0.50 X 0 0 0 CE LAWTON DIRECTOR 0.50 X 0 0 0 SALLY LOVE DIRECTOR 0.50 X 0 0 0 KIM MILLER DIRECTOR 0.50 X 0 0 0 LINDA ROBERTSON DIRECTOR 0.50 X 0 0 0 MIKE MILLER DIRECTOR 0.50 X 0 0 0 CHARYL SCHROEDER DIRECTOR 0.50 X 0 0 0 ALISON SHUBERT DIRECTOR 0.50 X 0 0 0 CARLO WHITE DIRECTOR 0.50 X 0 0 0 BEN WORLEY DIRECTOR 0.50 X 0 0 0 BRYCE NORTON PRES/CEO 40.00 X 155199 0 14294 LARRY BATEMAN COO 40.00 X 101924 0 11505 WAYNE COPELAND CFO/TREAS 40.00 X 93585 0 4837 BILL SLOCUM VP OF ADULT MINISTRIES 40.00 X 66352 0 0 FRANKIE POWELL VP OF DEVELOPMENT 40.00 X 47083 0 7990 GIL GERRETSEN MARKETING DIRECTOR 40.00 X 46053 0 0 RYAN DUERK VP OF ADULT MINISTRIES AT YE 40.00 X 46313 0 8997 BETH WILLIAMS VP OF CHILDRENS MINISTRIES 40.00 X 63026 0 8323 CLIFFORD ANDERSEN VP OF THRIFT OPERATIONS 40.00 X 62727 0 0 ANNETTE LEHMAN CORPORATE SECRETARY 40.00 X 38883 0 4558 TIM SMITH DIRECTOR OF HR 40.00 X 8177 0 0 729322 0 60504 2 0 1 0 GREGORY ELECTRIC PO DRAWER 1419 COLUMBIA SC 29202 SOLAR PROJECTS 305051 INGLES MARKETS PO BOX 6676 ASHEVILLE NC 28816 BUILDING RENT 207027 BLACKBAUD PO BOX 930256 ATLANTA GA 31193 SOFTWARE 206696 GREENVILLE GROCERY 6931 ARLINGTON RD SUITE 510 BETHESDA MD 20814 BUILDING RENT 181620 WESTSIDE SHOPPING CENTER PO BOX 2998 SPARTANBURG SC 29304 BUILDING RENT 148811 5 409946 3050654 13115982 6778683 16576582 ROOM AND BOARD FEES 721310 425327 425327 MISCELLANEOUS RECEIPTS 900099 14062 14062 439389 173441 173441 2273351 912774 1986654 846514 286697 66260 352957 352957 148484 409946 149528 -1044 -1044 7290802 7182433 108369 108369 17649694 900715 0 172397 505958 505958 731089 231487 285175 214427 8260289 7208593 841851 209845 195888 131842 53323 10723 956365 783535 135396 37434 625918 503971 89986 31961 273106 174587 90413 8106 225 225 14680 14680 177535 140607 10084 26844 706486 520598 156906 28982 255923 136447 78823 40653 2062322 1988125 65788 8409 383474 338168 36665 8641 228931 60846 168085 1432899 1175617 216871 40411 116608 102636 9772 4200 OTHER FUNDRAISING EXPEN 135389 135389 OTHER EXPENDITURES 120951 55615 64028 1308 TRAINING 85945 39277 36957 9711 DUES AND SUBSCRIPTIONS 22066 10193 9069 2804 17292047 14108102 2364097 819848 1965335 1747225 532049 178589 1041129 1006150 15480 64506 34165625 14348500 18204871 19817125 6879228 7709901 1766668 8000 30404760 30531496 345158 401049 7805521 7214006 630448 590590 8781127 8205645 X 14615471 15276255 2217906 1637337 4790256 5412259 21623633 22325851 30404760 30531496 X 357647 360013 -15442 X X 0 1 X 1 0 X 6667804 7459746 9234227 8793145 9946383 42101305 6667804 7459746 9234227 8793145 9946383 42101305 42101305 137814 325310 855017 394724 526398 2239263 911 1230 2141 44342709 26903775 0.94950 0.95520 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7315178 622003 971847 492070 8416958 7766351 155048 -223694 382527 7315178 6912831 864810 274395 285685 7766351 6222135 96912 938236 344452 6912831 5561302 66815 840139 246121 6222135 0.21860 0.64300 0.13840 0 0 2317006 2317006 26998295 14348500 12649795 1697120 1697120 3153204 3153204 19817125 EQUITIES 5105534 F MUTUAL FUNDS 1046547 F BONDS 1557820 F 7709901 ANNUITY LIABILITY 590590 590590 X 25326225 360013 7331962 7691975 17634250 15444 15444 17649694 24624008 7331961 7331961 17292047 0 17292047 PART V, LINE 4: DONOR-RESTRICTED AMOUNTS ARE DESIGNATED FOR ENDOWMENT, ANNUITIES, AND CAPITAL PROJECTS. PART X, LINE 2: MIRACLE HILL MINISTRIES IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE MINISTRIES HAS ADOPTED THE PROVISIONS OF THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES TOPIC OF FASB ASC. THIS GUIDANCE ADDRESSES THE ACCOUNTING UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS AND PRESCRIBES A THRESHOLD OF MORE-LIKELY-THAN-NOT FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. IT ALSO PROVIDES RELATED GUIDANCE ON MEASUREMENT CLASSIFICATION, INTEREST AND PENALTIES, AND DISCLOSURE. AS A RESULT OF THE IMPLEMENTATION OF THIS GUIDANCE, THE MINISTRIES HAS DETERMINED THAT IT HAS NO UNCERTAIN TAX POSITIONS REQUIRING ACCRUAL AND DISCLOSURE. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD INCLUDED IN EXPENSES FOR AUDITED FINANCIAL STATEMENTS 7,182,433. COST OF FUNDRAISING EVENTS NETTED AGAINST GROSS RECEIPTS FOR 990 PURPOSES 149,528. ROUNDING 1. PART XI, LINE 4B - OTHER ADJUSTMENTS: CHANGE IN VALUE OF ANNUITIES 15,444. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD INCLUDED IN EXPENSES FOR AUDITED FINANCIAL STATEMENTS 7,182,433. COST OF FUNDRAISING EVENTS NETTED AGAINST GROSS RECEIPTS FOR 990 PURPOSES 149,528. BANQUETS 189680 84058 105622 0 105622 CYCLING CHALLENGE 85724 42862 42862 32014 2 283026 283026 11892 558430 409946 148484 105622 43906 149528 -1044 1 SCHOLARSHIP 4 7200 TRANSPORATION, CLIENT CARE/REHABILITATION, MEDICAL COSTS 3217 498458 PART I, LINE 2: A SCHOLARSHIP COMMITTEE MEETS TWICE YEARLY TO EVALUATE NEEDS, ELIGIBILITY AND FUNDS AVAILABLE. SCHOLARSHIP FUNDS ARE SENT DIRECTLY TO THE COLLEGE OR UNIVERSITY. RECORDS ARE REVIEWED REGULARLY BY THE CONTROLLER. 1 1 0 0 0 0 0 0 0 BRYCE NORTON PRES/CEO 75199 0 0 0 80000 0 0 0 14294 0 169493 0 0 0 X 6778683 THRIFT-SHOP VALUE 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 REID LEHMAN AND ANNETTE LEHMAN ARE COUSINS FORM 990, PART VI, SECTION B, LINE 11B THE CONTROLLER AND THE CFO REVIEW THE 990. THE CEO, COO AND MEMBERS OF THE FINANCE COMMITTEE OF THE BOARD HAVE AN OPPORTUNITY TO REVIEW THE 990 AND MAKE COMMENTS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD MEMBERS, EXECUTIVE STAFF AND DEPARTMENT HEADS FILL OUT A QUESTIONNAIRE EACH YEAR THAT ASKS A SERIES OF QUESTIONS ABOUT POTENTIAL CONFLICTS OF INTEREST WITH REGARD TO THEMSELVES OR ANY OTHER BOARD MEMBER OF STAFF MEMBER. THE EXECUTIVE AND DEPARTMENT HEAD QUESTIONNAIRES ARE REVIEWED BY THE CFO AND THEN SENT TO THE CHAIRMAN OF THE BOARD. THE CHAIRMAN REVIEWS ALL QUESTIONNAIRES FROM BOTH STAFF AND BOARD MEMBERS AND REPORTS TO THE FULL BOARD WHETHER ANY QUESTIONNAIRES REFLECT AN EVENT THAT DOES NOT CONFORM TO BOARD POLICY FOR CONFLICT OF INTEREST (BOARD POLICY 4.6.2). THE CFO REVIEWS THE QUESTIONNAIRES TO DETERMINE IF THERE ARE ANY SITUATIONS THAT SHOULD BE DISCLOSED IN THE FOOTNOTES OF THE FINANCIAL STATEMENTS. IN ADDITION, THE ANNUAL REVIEW AND FIELD AUDITS OF THE ECFA (EVANGELICAL COUNCIL FOR FINANCIAL ACCOUNTABILITY) REVIEWS ANY INSTANCES OF POSSIBLE CONFICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15A THE ENTIRE BOARD, CONSISTING ENTIRELY OF INDEPENDENT DIRECTORS, REVIEWS THE PERFORMANCE OF THE CEO AGAINST SPECIFIC STANDARDS AT EACH OF THE SIX BOARD MEETINGS EACH YEAR. THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS THE SALARY AND PERFORMANCE OF THE CEO EACH YEAR USING THE SIX PERFORMANCE REVIEWS OF THE BOARD AND INDUSTRY SALARY DATA THAT INCLUDES, BUT IS NOT LIMITED TO: A.) SALARIES OF OTHER CEOS IN SIMILAR ORGANIZATIONS BASED ON DATA FROM THE ECFA (EVANGELICAL COUNCIL FOR FINANCIAL ACCOUNTABILITY) WHICH USUALLY HAS 80-100 COMPARABLE DATA POINTS, B.) SALARIES OF SIMILAR NON-PROFIT CEOS FROM THE LOCAL AREA BASED ON IRS FORM 990 DATA, AND C.) SALARY DATA FROM THE ANNUAL SALARY SURVEY (APPROXIMATELY 150 CHRISTIAN FAITH-BASED ORGANIZATIONS) OF THE CHRISTIAN LEADERSHIP ALLIANCE. THE COMMITTEE REVIEWS ITS PROCESS WITH AND RECOMMENDS TO THE ENTIRE BOARD, WHO THEN DISCUSSES AND DETERMINES A SALARY FOR THE CEO FOR THE NEXT FISCAL YEAR. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE AVAILABLE FOR INSPECTION AT ITS CORPORATE OFFICES. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF ANNUITIES -15,444. ROUNDING 2. FORM 990, PART XII, LINE 2C A COMMITTEE OF THE ORGANIZATION'S BOARD ASSUMES RESPONSIBILITY FOR OVERSIGHT THE AUDIT OF ITS FINANCIAL STATEMENTS AND THE SELECTION OF ITS INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR.