CHURCH OF JESUS CHRIST THE LORD INC: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization
CHURCH OF JESUS CHRIST THE LORD INC (EIN 22-3083506)
Tax period
2016-01-01 to 2016-12-31
Filed
2017-11-08
IRS object ID
201723129349301372
Schema version
2016v3.0
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

FieldValueIRS element (for citing)
Return2017-11-08T08:43:19-08:00ReturnTs
Tax Period End2016-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1ROBERT RESCIGNO CPABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line180-08 51st AveAddressLine1Txt
CityELMHURSTCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11373ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2016-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN223083506EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE CHURCH OF JESUS CHRIST THE LORDBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCHURBusinessNameControlTxt
Phone9733451033PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1140 LAWRENCE PLACEAddressLine1Txt
CityPATERSONCityNm
State AbbreviationNJStateAbbreviationCd
ZIP07501ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonGALE LEE SAMPSONPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone9733451033PhoneNum
Signature2017-05-12SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonROBERT RESCIGNOPreparerPersonNm
Phone7184580505PhoneNum
Preparation2017-11-06PreparationDt
Self EmployedYes (X)SelfEmployedInd

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address207.237.57.37IPv4AddressTxt
FieldValueIRS element (for citing)
IP2017-11-08IPDt
IP Tm08:43:06IPTm
IP TimezonePSIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id61D1FE7DB1C08828A1EFA1900AA4B0C278FB0B4DAtSubmissionCreationDeviceId
At Submission Filing Device Id61D1FE7DB1C08828A1EFA1900AA4B0C278FB0B4DAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2016TaxYr
Build TS2021-01-29 14:40:06ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerGALE SAMPSON-LEEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line145 HARDING COURTAddressLine1Txt
CityGARFIELDCityNm
State AbbreviationNJStateAbbreviationCd
ZIP07026ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$141,492GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1978FormationYr
Legal Domicile StateNJLegalDomicileStateCd
Activity Or MissionTO HELP THE NEEDY WITH BASIC NECESSITIES OF LIFE AND PROMOTE THE CHURCH OF JESUS CHRIST THE LORDActivityOrMissionDesc
Voting Members Governing Body3VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers4TotalVolunteersCnt
Total Gross UBI$15TotalGrossUBIAmt
PY Contributions Grants$100,112PYContributionsGrantsAmt
CY Contributions Grants$97,579CYContributionsGrantsAmt
PY Program Service Revenue$44,785PYProgramServiceRevenueAmt
CY Program Service Revenue$43,898CYProgramServiceRevenueAmt
PY Investment Income$24PYInvestmentIncomeAmt
CY Investment Income$15CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$144,921PYTotalRevenueAmt
CY Total Revenue$141,492CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$108,969PYOtherExpensesAmt
CY Other Expenses$133,021CYOtherExpensesAmt
PY Total Expenses$108,969PYTotalExpensesAmt
CY Total Expenses$133,021CYTotalExpensesAmt
PY Revenues Less Expenses$35,952PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$8,471CYRevenuesLessExpensesAmt
Total Assets BOY$1,520,592TotalAssetsBOYAmt
Total Assets EOY$1,540,064TotalAssetsEOYAmt
Total Liabilities BOY$696,422TotalLiabilitiesBOYAmt
Total Liabilities EOY$716,063TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$824,170NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$824,001NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO HELP THE NEEDY WITH BASICMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$2,976ExpenseAmt
Revenue$2,595RevenueAmt
DescGOODWILL GIFTSDesc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$8,961ExpenseAmt
Revenue$6,296RevenueAmt
DescMISSIONSDesc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$11,734ExpenseAmt
Revenue$8,577RevenueAmt
DescSPECIAL EVENTSDesc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$14,803ExpenseAmt
DescOTHER PROGRAM SERVICESDesc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$14,803TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$38,474TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With Officer EntfalseBusinessRlnWithOfficerEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredfalseScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members3GoverningBodyVotingMembersCnt
Independent Voting Member3IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonGALE SAMPSON-LEEPersonNm
Phone9732538961PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line145 HARDING COURTAddressLine1Txt
CityGARFIELDCityNm
State AbbreviationNJStateAbbreviationCd
ZIP07026ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (2 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
GALE SAMPSON-LEE
PASTOR40.00Yes (X)$0$0$8,640
UNA MORGAN
TREASURER10.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Other Compensation$8,640TotalOtherCompensationAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$97,579AllOtherContributionsAmt
Total Contributions$97,579TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmt
ANNUAL MISSIONS FUND813000$1,889
GENERAL OFFERINGS813000$22,414
YOUTH CONFERENCE813000$656
INGATHERING813000$8,565
HOLY CONVOCATION813000$6,326

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,048TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$43,898TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$15TotalRevenueColumnAmt
Unrelated Business Revenue$15UnrelatedBusinessRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$141,492TotalRevenueColumnAmt
Related Or Exempt Func Income$43,898RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$15UnrelatedBusinessRevenueAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$9,686TotalAmt
Program Services$2,301ProgramServicesAmt
Management And General$7,385ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$7,082TotalAmt
Program Services$7,082ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$46,983TotalAmt
Program Services$0ProgramServicesAmt
Management And General$46,983ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$2,680TotalAmt
Program Services$2,680ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$6,383TotalAmt
Program Services$0ProgramServicesAmt
Management And General$6,383ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
ELECTRIC & GAS$12,443$0$12,443$0
REPAIRS & MAINT$10,928$0$10,928$0
TELEPHONE$2,802$0$2,802$0
WATER & SEWER$3,542$0$3,542$0

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$30,492TotalAmt
Program Services$26,411ProgramServicesAmt
Management And General$4,081ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$133,021TotalAmt
Program Services$38,474ProgramServicesAmt
Management And General$94,547ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$10,037BOYAmt
EOY$29,509EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,510,555LandBldgEquipCostOrOtherBssAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,510,555BOYAmt
EOY$1,510,555EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,520,592BOYAmt
EOY$1,540,064EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$696,422BOYAmt
EOY$716,063EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$696,422BOYAmt
EOY$716,063EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$824,170BOYAmt
EOY$824,001EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$824,170BOYAmt
EOY$824,001EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,520,592BOYAmt
EOY$1,540,064EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$8,471ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
ChurchYes (X)ChurchInd
Public Support Total170$0PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support CY1700PublicSupportCY170Pct
Public Support Total509$0PublicSupportTotal509Amt
Public Support CY5090PublicSupportCY509Pct
Investment Income CY0InvestmentIncomeCYPct

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$1,510,555InvestmentCostOrOtherBasisAmt
Book Value$1,510,555BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,510,555TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Pt VI, Line 11bTHE ORGANIZATION DISTRIBUTED COPIES OF FORM 990 TO ITS BOARD MEMBERS BEFORE FILING THE RETURN
Form 990, Part III, Line 4dOTHER PROGRAM SERVICES 14803. 0. 0.
Form 990, Part IX, Line 24eSECURITY 2010. 0. 2010. 0.
Form 990, Part IX, Line 24eFILING FEES 810. 0. 810. 0.
Form 990, Part IX, Line 24eMISSIONS 8961. 8961. 0. 0.
Form 990, Part IX, Line 24eGOODWILL GIFTS 2976. 2976. 0. 0.
Form 990, Part IX, Line 24eSPECIAL EVENTS 11734. 11734. 0. 0.
Form 990, Part IX, Line 24eSNOW REMOVAL 225. 0. 225. 0.
Form 990, Part IX, Line 24eSMALL EQUIPMENT 3776. 2740. 1036. 0.

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