2014-04-09T17:53:18-05:00 2013-05-31 381357951 PLANTE & MORAN PLLC 511 RENAISSANCE DRIVE SUITE 120 ST JOSEPH MI 49085 990 2012-06-01 382157686 LIFE ACTION MINISTRIES LIFE 2696978600 PO BOX 31 BUCHANAN MI 491070031 ALLEN MAZELIN 2696978600 2014-04-05 1 KENLEY G PENNER CPA P00740260 2699828000 2012 2015-11-30 17:44:51Z LIFE ACTION REVIVAL MINISTRIES BYRON K PAULUS PO BOX 31 BUCHANAN MI 491070031 16135313 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 8 298 790 0 0 12564838 11647826 678378 1546577 22580 22861 746985 896164 14012781 14113428 147958 176159 0 0 6122775 6892998 123620 72900 737041 5645132 6722623 12039485 13864680 1973296 248748 11449961 11348615 1725372 1385935 9724589 9962680 TO IGNITE CHRIST-CENTERED MOVEMENTS OF REVIVAL AMONG GOD'S PEOPLE THAT DISPLAY HIS GLORY AND ADVANCE HIS KINGDOM THROUGHOUT THE WORLD. 0 0 4568548 64156 1423610 WOMEN'S BIBLE TEACHING MINISTRY 5665561 5593 795943 MANAGING AND TRAINING EVANGELISTIC TEAMS TO HOLD RETREATS AND CONFERENCES 1461215 106410 49148 RESOURCES AND OTHER MINISTRY 11695324 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 90 0 1 298 1 0 0 0 0 1 1 1 1 0 0 0 1 0 X 10 8 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 40.00 X X 27065 0 25200 CHARLES HALFORD 1.00 X 0 0 0 DAVID COOKE 1.00 X 0 0 0 PAUL REDMON 1.00 X 0 0 0 MARK VROEGOP 1.00 X 0 0 0 WALTER PRICE 1.00 X 0 0 0 JACK TOMPKINS 1.00 X 0 0 0 LARRY WILSON 1.00 X 0 0 0 RICHARD MAGNUSSEN 1.00 X 0 0 0 JOHN SHELFORD 1.00 X 0 0 0 DEL FEHSENFELD III 40.00 X 66043 0 15000 ALLEN MAZELIN 40.00 X 68368 0 28080 MARTIN JONES 40.00 X 85784 0 0 BG ALLEN 40.00 X 70056 0 0 317316 0 68280 0 0 0 0 AMBASSADOR ADVERTISING AGENCY 1641 LANGLEY IRVINE CA 92614 MEDIA PROGRAM SYNDICATION 747060 ENCORE PRODUCTIONS 2810 TOWERVIEW RD HERNDON VA 20171 CONFERENCE SOUND VIDEO PRODUCTION 585215 DOUGLAS SHAW & ASSOCIATES INC 490 E ROOSEVELT RD STE 101 WEST CHICAGO IL 60185 FUNDRAISING/DIRECT MAIL SERVICE PROVIDER 339606 5Q COMMUNICATIONS PO BOX 346 ATLANTIC IA 50022 INTERNET DESIGN SERVICE 303427 HARMONY MARKETING GROUP INC 115 N MAIN ST BOURBON IN 46504 PRINTING SERVICES 145538 8 11647826 300149 11647826 RETREAT, CAMP, AND CONFERENCE MIN 900099 1546577 1546577 1546577 25215 25215 174040 174040 1532970 1700 1536586 438 -3616 1262 -2354 -2354 1154978 484861 670117 670117 52007 52007 52007 14113428 2268701 0 196901 X 138433 138433 8415 8415 29311 29311 340073 161633 93222 85218 5847598 4800122 679000 368476 66160 34760 25068 6332 281150 217430 48460 15260 358017 287134 44658 26225 20534 5988 14546 40600 40600 72900 72900 1540575 1524785 15790 94473 94315 158 868345 725025 71317 72003 7990 7990 313139 260538 52601 986186 875938 58321 51927 11589 8866 753 1970 579 544 35 441222 383937 57285 102135 90460 8450 3225 SUPPLIES 822985 732710 74310 15965 RADIO PRODUCTION 800702 794607 6095 REPAIRS AND MAINTENANCE 212802 195118 17684 INTERNET 177012 144897 32115 281755 172368 98100 11287 13864680 11695324 1432315 737041 3691 2994 1419803 1422626 87239 353813 37768 0 333026 301493 226750 287198 12510672 5543818 7009169 6966854 2332515 2013637 11449961 11348615 941541 1084993 780079 289166 3752 11776 1725372 1385935 X 9531960 9756723 192629 205957 9724589 9962680 11449961 11348615 248748 -10657 0 X X 0 1 X 1 0 X 9446317 9105580 10397868 12564838 11647826 53162429 9446317 9105580 10397868 12564838 11647826 53162429 2535226 50627203 30804 18061 9631 184186 199255 441937 287403 211907 215772 117233 52007 884322 54488688 11417775 0.92910 0.94790 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 990901 990901 6898130 2349038 4549092 852795 224102 628693 3411748 2970678 441070 357098 357098 6966854 X 14587632 -10657 -10657 14598289 -484861 -484861 14113428 14349541 484861 484861 13864680 0 13864680 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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, 2013 AND 2012, 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 2010. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -484,861. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 484,861. 1 CENTRAL AMERICA AND THE CARIBBEAN 1 5 PROGRAM SERVICE WOMEN'S DISCIPLESHIP 74000 NORTH AMERICA 0 0 PROGRAM SERVICE DISCIPLESHIP/EVANGELISTIC 13000 NORTH AMERICA 0 0 GRANT MAKING GENERAL SUPPORT 27000 1 5 0 0 1 5 114000 0 114000 NORTH AMERICA EVANGELISM DICIPLESHIP OUTREACH 27000 CASH/CHECK PAYMENTS 1 0 0 0 0 0 0 PROCEDURE FOR MONITORING GRANTS OUTSIDE THE U.S.: SCHEDULE F, 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 746397 60000 686397 HERE-4-YOU CONSULTING 109 E 6TH STREET FRONT ROYAL VA 22630 GRANT WRITING CONSULTING 0 0 12900 0 746397 72900 686397 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 M140 BERRIEN CENTER MI 49102 386095438 501(C)(3) 9000 EVANGELISM/DISCIPLESHIP MINISTRY SUPPORT CITY OF BUCHANAN 302 N REDBUD TRAIL BUCHANAN MI 49107 386004527 GOVERNMENTAL 5000 COMMUNITY OUTREACH FAMILYLIFE 5800 RANCH DR LITTLE ROCK AR 72223 205340940 501(C)(3) 10000 DISCIPLESHIP MINISTRY SUPPORT HELPING HANDS MINISTRIES PO BOX 337 TALLULAH FALLS GA 30573 582266139 501(C)(3) 11100 MERCY MINISTRY SUPPORT PREGNANCY CARE CENTER 527 E MAIN ST NILES MI 49120 382586309 501(C)(3) 6000 PREGNANCY/FAMILY SUPPORT COMPASSIONATE HOPE FOUNDATION 111 GLORYLAND LANE ANTIOCH TN 37013 274431021 501(C)(3) 6000 DISCIPLESHIP MINISTRY SUPPORT CBMW 2825 LEXINGTON RD LOUISVILLE KY 40280 363635678 501(C)(3) 6000 DISCIPLESHIP MINISTRY SUPPORT 6 1 BENEVOLENCE FOR THOSE IN FINANCIAL NEED 20 8415 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: PART II: 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. LAUREN M ALLEN DAUGHTER OF OFFICER, BG ALLEN 19569 EMPLOYMENT, HUMAN RESOURCES STAFF 0 AARON J PAULUS SON OF OFFICER, BYRON PAULUS 66632 EMPLOYMENT, IMEDIA/COMMUNICATIONS DIRECTOR 0 CAROLYN S PAULUS WIFE OF OFFICER, BYRON PAULUS 17415 EMPLOYMENT, ADMINISTRATIVE ASST 0 NATHAN W PAULUS SON OF OFFICER, BYRON PAULUS 51349 EMPLOYMENT, LAC ADVANCEMENT MANAGER 0 BARRON G TOMPKINS SON OF DIRECTOR, JACK TOMPKINS 16878 EMPLOYMENT, HUMAN RESOURCES STAFF 0 X 5168 SALES PRICE/COMPARABLES X 1 3710 SALES PRICE/COMPARABLES X 7 128078 SALES PRICE X 1 95250 OPINION OF EXPERT X 1 560 SALES PRICE X BUILDING IMPROVEMENTS/SUPPLIES 3 56193 OPINIONS OF EXPERTS X MISCELLANEOUS SUPPLIES 3 11190 SALES PRICE COMPARABLES 1 0 1 0 METHOD FOR DETERMINING NUMBER OF CONTRIBUTIONS: PART I, COLUMN (B): ORGANIZATION REPORTS NUMBER OF CONTRIBUTIONS RECEIVED DOING BUSINESS AS 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 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 2013 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. OTHER FEES FORM 990, PART IX, LINE 11G MAILING SERVICES: PROGRAM SERVICE EXPENSES 39,716. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 39,716. TRANSCRIPTION: PROGRAM SERVICE EXPENSES 2,958. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,958. HONORARIUM EXPENSE: PROGRAM SERVICE EXPENSES 87,745. MANAGEMENT AND GENERAL EXPENSES 905. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 88,650. PROFESSIONAL FEES AND CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 1,394,366. MANAGEMENT AND GENERAL EXPENSES 14,885. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,409,251. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE ITS AUDIT OVERSIGHT OR SELECTION PROCESS DURING THE TAX YEAR.