2015-01-13T15:39:49-06:00 2014-05-31 381357951 PLANTE & MORAN PLLC 511 RENAISSANCE DRIVE SUITE 120 ST JOSEPH MI 49085 990 2013-06-01 382157686 LIFE ACTION MINISTRIES LIFE 2696978600 PO BOX 31 BUCHANAN MI 491070031 ALLEN R MAZELIN CHIEF FINANCE OFFICER 2696978600 2015-01-13 1 KENLEY G PENNER CPA P00740260 2699828000 2013 2016-02-25 16:41:14Z LIFE ACTION REVIVAL MINISTRIES BYRON K PAULUS 2727 NILES-BUCHANAN RD PO BOX 31 BUCHANAN MI 49107 14459895 0 X WWW.LIFEACTION.ORG X 1977 MI SEE SCHEDULE O 7 5 273 251 0 0 11647826 10969031 1546577 899464 22861 45043 896164 754994 14113428 12668532 176159 150955 0 0 6892998 7081455 72900 73975 704131 6722623 5673905 13864680 12980290 248748 -311758 11348615 11554463 1385935 1873733 9962680 9680730 TO IGNITE CHRIST-CENTERED MOVEMENTS OF REVIVAL AMONG GOD'S PEOPLE THAT DISPLAY HIS GLORY AND ADVANCE HIS KINGDOM THROUGHOUT THE WORLD. 0 0 4063490 58950 610986 WOMEN'S BIBLE TEACHING MINISTRY 5041420 795 819371 MANAGING AND TRAINING EVANGELISTIC TEAMS TO HOLD RETREATS AND CONFERENCES 1789803 91209 38136 RESOURCES AND OTHER MINISTRY 10894713 1 1 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 81 0 1 273 1 0 0 0 0 1 1 1 1 1 1 0 0 1 0 X 7 5 0 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 ALLEN MAZELIN 2696978600 2727 NILES-BUCHANAN RD BUCHANAN MI 49107 BYRON PAULUS PRESIDENT/CEO 40.00 X X 22819 0 23719 RICHARD MAGNUSSEN DIRECTOR 1.00 X 0 0 0 WALTER PRICE DIRECTOR 1.00 X 1200 0 0 JOHN SHELFORD DIRECTOR 1.00 X 0 0 0 JACK TOMPKINS DIRECTOR 1.00 X 0 0 0 MARK VROEGOP DIRECTOR 1.00 X 2850 0 0 LARRY WILSON DIRECTOR 1.00 X 0 0 0 DAVID COOKE DIRECTOR (PART YEAR) 1.00 X 0 0 0 PAUL REDMON DIRECTOR (PART YEAR) 1.00 X 0 0 0 MARTIN JONES SECRETARY 40.00 X 97009 0 2515 ALLEN MAZELIN TREASURER/CHIEF FINANCE OFFICER 40.00 X 71884 0 30256 195762 0 56490 0 0 0 0 AMBASSADOR ADVERTISING AGENCY 1641 LANGLEY IRVINE CA 92614 MEDIA PROGRAM SYNDICATION 821009 DOUGLAS SHAW & ASSOCIATES INC 1717 PARK ST STE 300 NAPERVILLE IL 60563 FUNDRAISING/DIRECT MAIL SERVICE PROVIDER 352126 5Q COMMUNICATIONS PO BOX 346 ATLANTIC IA 50022 INTERNET DESIGN SERVICE 339606 SUPERIOR COLOUR GRAPHICS 381 S PITCHER ST KALAMAZOO MI 49007 PRINTING SERVICES 303427 HARMONY MARKETING GROUP INC 115 N MAIN ST BOURBON IN 46504 PRINTING SERVICES 145538 7 10969031 150871 10969031 RETREAT, CAMP, AND CONFERENCE MIN 900099 899464 899464 899464 15172 15172 185965 185965 1390296 60000 1390076 30349 220 29651 29871 29871 901017 370938 530079 530079 MISCELLANEOUS REVENUE 900099 38950 38950 38950 12668532 1468493 0 231008 129889 129889 10240 10240 10826 10826 270619 131637 83732 55250 6150249 5310335 484816 355098 111996 60915 43817 7264 179570 122865 47683 9022 369021 277690 63856 27475 14129 3535 9887 707 49950 6000 43950 73975 73975 895095 878393 12585 4117 59624 59409 215 818173 641406 101670 75097 11644 11644 194145 144797 49348 851496 735867 72649 42980 17463 14326 573 2564 421 289 132 395336 335539 53003 6794 98823 86590 9157 3076 RADIO PRODUCTION 853631 849375 4256 SUPPLIES 733268 642061 74025 17182 REPAIRS AND MAINTENANCE 227386 205953 21433 INTERNET 179655 138953 39480 1222 273666 86179 169435 18052 12980290 10894713 1381446 704131 2994 7242 1422626 2242595 353813 104066 301493 274517 287198 299218 12176925 5393389 6966854 6783536 2013637 1843289 11348615 11554463 1084993 1004681 289166 866632 11776 2420 1385935 1873733 X 9756723 9473967 205957 206763 9962680 9680730 11348615 11554463 -311758 29808 0 X X 0 1 X 1 0 X 9105580 10397868 12564838 11647826 10969031 54685143 9105580 10397868 12564838 11647826 10969031 54685143 2521334 52163809 18061 9631 184186 199255 201137 612270 211907 215772 117233 52007 38950 635869 55933282 15398113 0.93260 0.92910 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2009 AMOUNT: $ 211,907. 2010 AMOUNT: $ 215,772. 2011 AMOUNT: $ 117,233. 2012 AMOUNT: $ 52,007. 2013 AMOUNT: $ 38,950. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 990901 990901 7235501 2561605 4673896 857111 234814 622297 2922641 2596970 325671 170771 170771 6783536 X 13069278 29808 29808 13039470 -370938 -370938 12668532 13351228 370938 370938 12980290 0 12980290 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, 2014 AND 2013, 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. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2011. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -370,938. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 370,938. 1 CENTRAL AMERICA AND THE CARRIBBEAN 1 5 PROGRAM SERVICES WOMEN'S DISCIPLESHIP 92000 NORTH AMERICA 0 0 PROGRAM SERVICES DISCIPLESHIP/EVANGELISTIC 2000 NORTH AMERICA 0 0 GRANTMAKING GENERAL SUPPORT 10000 SOUTH AMERICA 0 0 PROGRAM SERVICES WOMEN'S DISCIPLESHIP 1000 1 5 0 0 1 5 105000 0 105000 NORTH AMERICA GENERAL SUPPORT 10000 CASH/CHECK PAYMENTS 1 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 645831 60000 585831 HERE-4-YOU CONSULTING 109 E 6TH STREET FRONT ROYAL VA 22630 GRANT WRITING CONSULTING 0 0 13975 0 645831 73975 585831 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) 7000 DISCIPLESHIP MINISTRY SUPPORT BERRIEN CENTER BIBLE CHURCH 8830 M140 BERRIEN CENTER MI 49102 386095438 501(C)(3) 9000 EVANGELISM/DISCIPLESHIP MINISTRY SUPPORT HELPING HANDS MINISTRIES PO BOX 337 TALLULAH FALLS GA 30573 582266139 501(C)(3) 25000 MERCY MINISTRY SUPPORT HOUSTON CHRISTIAN BROADCASTERS INC DBA KHCB 2424 SOUTH BLVD HOUSTON TX 77098 741401846 501(C)(3) 5000 RADIO OUTREACH MINISTRY SUPPORT 5 0 BENEVOLENCE FOR THOSE IN FINANCIAL NEED 27 10240 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 78121 EMPLOYMENT AS IMEDIA COMMUNICATIONS DIRECTOR 0 CAROLYN S PAULUS WIFE OF BYRON K PAULUS, CEO/DIRECTOR 17449 EMPLOYMENT AS ADMINISTRATIVE ASSISTANT 0 BARRON G TOMPKINS SON OF JACK TOMPKINS, DIRECTOR 23913 EMPLOYMENT AS HUMAN RESOURCES STAFF 0 NATHAN PAULUS SON OF BYRON K PAULUS, CEO/DIRECTOR 44146 EMPLOYMENT AS LAC ADVANCEMENT MANAGER 0 0 X 3940 REPLACEMENT COST X 3610 REPLACEMENT COST X 3 11930 OPINIONS OF EXPERTS X 13 107097 SALES PRICE X 1 1450 SALES PRICE X OFFICE SUPPLI 12 22844 REPLACEMENT COST 1 0 1 0 PART I, COLUMN (B): ORGANIZATION REPORTS NUMBER OF CONTRIBUTIONS RECEIVED 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 FORM 990, PART I, LINE 1 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. 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. LAST UNDERTAKEN AT MARCH 2014 MID YEAR BOARD MEETING. MINUTES WERE TAKEN. 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.