2013-11-14T12:24:51-06:00 2012-12-31 411525877 JEFFREY B MANGAS LTD 11260 86TH AVENUE NO MAPLE GROVE MN 55369 990 2012-01-01 411430767 REIGN MINISTRIES REIG 7635359555 5401 WEST BROADWAY CRYSTAL MN 55428 LOUIS INKS 7635359555 2013-10-29 1 JEFFREY MANGAS P00270399 7634945042 2013-10-29 X 2012 2016-02-24 21:20:13Z LOUIS INKS 5401 WEST BROADWAY AVENUE MINNEAPOLIS MN 55428 2470515 0 X REIGNMINISTRIES.ORG X 1982 MN EDUCATE AND TRAIN YOUTH IN EVANGELISM, DISCIPLESHIP, AND LEADERSHIP FOR FURTHERANCE OF THE GOSPEL OF JESUS CHRIST. 5 4 44 0 0 0 2926235 2467603 0 0 -1726 2912 0 0 2924509 2470515 0 0 0 0 1289129 1256618 0 0 7289 1538594 1290782 2827723 2547400 96786 -76885 1177528 1202762 186798 288917 990730 913845 X BUILDING AND ADVANCING THE KINGDOM OF GOD BY DEVELOPING YOUTH AND YOUTH LEADERS WHO HAVE GREAT COMMANDMENT HEARTS AND LIVE GREAT COMMISSION LIFESTYLES. 0 0 1657477 2156546 TRAINING AND EDUCATING YOUTH IN EVANGELISM AND DISCIPLESHIP FOR THE FURTHERANCE OF THE GOSPEL (ROYAL SERVANTS). TEAM MEMBERS WITNESS TO THE COMMUNITY THROUGH STREET AND FRIENDSHIP EVANGELISM,PUTTING ON CROWD-GATHERING PERFORMANCES, AND BOLDLY SHARE THEIR FAITH USING MINISTRY TRACTS. 138172 154480 TRAINING AND EDUCATING YOUTH IN LEADERSHIP, DISCIPLESHIP, AND EVANGELISM (KAIROS). TRAINING INCLUDES SERVING AS AN INTERN IN THE MINISTRIES OF A LOCAL CHURCH, TRAVELING TO SCHOOLS AND YOUTH GROUPS TO PRESENT MISSIONS OPPORTUNITIES, AND DEVELOPMENT OF RELEVANT LEADERS WHO ARE PREPARED TO SERVE THEIR LOCAL CHURCH AND COMMUNITY. 156577 156577 DISCIPLESHIP MINISTRY IN UNITED KINGDOM (REIGN UK). TRAINING STUDENTS IN JESUS' STRATEGY FOR MAKING DISCIPLES. TRAINING INCLUDES SERVING LOCALLY AS MINISTERS TO IMPLEMENT DISCIPLESHIP MINISTRIES AMONG TEENAGERS, TRAINING FUTURE YOUTH PASTORS, AND MISSIONS EXPERIENCES FOR YOUTH. 2912 NET INVESTMENT INCOME/(LOSS) USED FOR EXEMPT PURPOSES. 2912 1952226 1 0 0 0 0 0 0 0 1 0 1 0 0 0 1 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 4 0 1 44 1 0 1 CA UK 0 0 1 1 0 0 0 0 0 X 5 4 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 0 1 1 1 0 MN X MICHELE STEVENS 7635359555 5401 WEST BROADWAY CRYSTAL MN 55428 LOUIS INKS 40.00 X X 24766 0 35000 DENNIS MILLER 1.00 X 0 0 0 MARK JOHNSON 1.00 X 0 0 0 CHUCK SIDES 1.00 X 0 0 0 DAWNETTE SCOTT 1.00 X 0 0 0 TOM IVES 40.00 X 2374 0 50000 MARK HOOBER 40.00 X 13701 0 30000 STEVE MCHARGUE 40.00 X 22185 0 30000 ERIKA BREIBY 40.00 X 19795 0 6400 MICHELE STEVENS 40.00 X 45676 0 0 KRISTEN MCHARGUE 10.00 X 9139 0 0 KYLE MCKINNON 10.00 X 11289 0 0 148925 0 151400 0 0 0 0 0 2467603 5757 2467603 2012 2012 900 0 900 900 900 2470515 2912 0 0 X 300325 128880 164890 6555 913109 753380 159729 36105 26854 9251 7079 7079 15236 15236 20871 5558 15313 730152 687933 42219 5857 5857 22295 11728 10567 STUDENT SPENDING 97477 97477 PROGRAM FOOD SUPPLIES 47956 47956 VEHICLE GAS, REPAIRS AN 33823 28704 5119 BANK CHARGES 28489 532 27957 288626 156145 131747 734 2547400 1952226 587885 7289 X 93639 104363 45994 948 26750 70140 14650 9550 81138 50675 1237898 272844 914580 965054 777 2032 1177528 1202762 2077 9517 3685 9165 80000 170302 101036 99933 186798 288917 X 844626 770341 146104 143504 990730 913845 1177528 1202762 -76885 0 X 0 1 X 1 0 X 2397528 2898893 2674481 2926235 2467603 13364740 2397528 2898893 2674481 2926235 2467603 13364740 503888 408702 912590 0 503888 408702 912590 12452150 1804 7725 190 -1726 2912 10905 1804 7725 190 -1726 2912 10905 2399332 2906618 2674671 2924509 2470515 13375645 0.93100 0.93140 0.00080 0.00060 X 0 3685 306830 301350 9165 1 X 371000 371000 737995 149869 588126 128903 122975 5928 965054 ACCRUED COMPENSATION 46490 PAYROLL LIABILITIES 53443 99933 2470515 0 2470515 0 2470515 2547400 0 2547400 0 2547400 PART IV, LINE 2B: CASH DONATIONS RECEIVED ON BEHALF OF REIGN YOUTH MINISTRIES (UK), A LEGALLY SEPARATE ENTITY ORGANIZED IN THE UK, ARE TREATED AS PASS-THROUGH FUNDS HELD FOR ANOTHER ENTITY (A LIABILITY) AND EXCLUDED FROM REVENUE. LIKEWISE, THE REMITTANCE OF THOSE FUNDS TO THE FOREIGN ENTITY ARE REPORTED AS A REDUCTION OF THE LIABILITY AND ARE NOT REPORTED AS AN ORGANIZATION EXPENSE. 0 NORTH AMERICA 0 1 PROMOTION OF ROYAL SERVANTS PROGRAM IN CANADA. EDUCATE AND TRAIN YOUTH TO SPREAD THE GOSPEL OF JESUS CHRIST 1080 EUROPE 0 10 SALARIES PAID TO TRAIN AND EDUCATE YOUTH IN LEADERSHIP, DISCIPLESHIP AND EVANGELISM IN THE UK. EDUCATE AND TRAIN YOUTH IN LEADERSHIP, DISCIPLESHIP AND EVANGELISM. 156577 EUROPE 0 0 TRAVEL EXPENSE FOR MINISTRY OPERATIONS EDUCATE AND TRAIN YOUTH IN LEADERSHIP, DISCIPLESHIP AND EVANGELISM. 2424 0 11 0 0 0 11 160081 0 160081 NORTH AMERICA PROMOTION OF ROYAL SERVANTS INTERNATIONAL AND MINISTRY PARTICIPANTS; EXPENDITURES REIMBURSED BY REIGN, CANADA. 1080 BANK TRANSFER NONE BOOK EUROPE CASH FOR EMPLOYEE SALARY PAYMENTS 156577 BANK TRANSFER NONE BOOK EUROPE TRAVEL FOR MINISTRY CONFERENCE EXPENSES 2424 CHECKS WRITTEN NONE BOOK 2 0 0 0 0 0 0 0 PROCEDURE FOR MONITORING GRANTS OUTSIDE THE U.S.: SCHEDULE F, PART I, LINE 2: TELECONFERENCE AND OBTAIN ACCOUNTING FROM ORGANIZATION AS TO USE OF FUNDS. SALARY PAYMENTS ARE ALSO TRACED TO VALID EMPLOYEES. METHOD USED TO ACCCOUNT FOR EXPENDITURES: SCHEDULE F, PART I, LINE 3: ORGANIZATION OFFICERS VISIT THE TRAINING SITES AND OBSERVE TRAINING. X 1 1 X 0 0 0 1 0 0 0 0 0 PART I, LINE 1A HOUSING ALLOWANCE IS PROVIDED TO QUALIFIED MISSIONARY AND MINISTRY EMPLOYEES. PART I, LINE 5 MINISTRY EMPLOYEES ARE REQUIRED TO RAISE THEIR OWN INDIVIDUAL SUPPORT, WHICH IS PAID TO THE ORGANIZATION TO BE USED FOR COMPENSATION PAYMENTS TO THE MINISTRY EMPLOYEES. MICHELE STEVENS EMPLOYEE ASSISTANCE X 70602 70140 0 1 1 LOUIS INKS CASH FLOW X 80000 0 0 1 1 70140 FUNDS AND ASSISTANCE PROVIDED TO A FOREIGN MINISTRY FORM 990, PART IV, LINE 15 THE FOLLOWING ASSISTANCE AS DESCRIBED BELOW IS NOT REPORTED ON FORM 990 PART IX, COLUMN (A), LINE 3, AS IT IS CONSIDERED PROPER TO REPORT COMPENSATION EXPENSE FOR MINISTRY ASSISTANCE PROVIDED TO AN ORGANIZATION OUTSIDE THE US (REIGN YOUTH MINISTRIES UK) ON PART IX LINES 5 THROUGH 7, AND TO REPORT FUNDS HELD AS A CUSTODIAN SPECIFICALLY FOR REIGN YOUTH MINISTRIES UK AS A PASS-THROUGH LIABILITY ON THE BALANCE SHEET. WAGE COMPENSATION IS ALSO PAID TO REIGN MINISTRIES EMPLOYEES (THE TAXPAYER) WHO PROVIDE MINISTRY ASSISTANCE ON SITE TO REIGN UK. THESE EXPENSES ARE REPORTED AS A REIGN MINISTRIES EXPENSE WITHIN THIS RETURN AND ARE INCLUDED ON SCHEDULE F, PART I, LINE 3. CASH DONATIONS RECEIVED ON BEHALF OF REIGN YOUTH MINISTRIES (UK), A LEGALLY SEPARATE ENTITY ORGANIZED IN THE UK, ARE TREATED AS PASS-THROUGH FUNDS HELD FOR ANOTHER ENTITY (A LIABILITY) AND EXCLUDED FROM REVENUE. LIKEWISE, THE REMITTANCE OF THOSE FUNDS TO THE FOREIGN ENTITY ARE REPORTED AS A REDUCTION OF THE LIABILITY AND ARE NOT REPORTED AS AN ORGANIZATION EXPENSE. SEE SCHEDULE D, PART IV. FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP CONSISTS OF THE BOARD OF DIRECTORS AND SUCH OTHER MEMBERS AS MAY BE APPROVED BY THE BOARD OF DIRECTORS. MEMBERSHIP IS PERSONAL AND NOT TRANSFERABLE OR ASSIGNABLE. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS VOTE AND APPROVE THE BOARD OF DIRECTORS. EACH MEMBER HAS ONE VOTE. FORM 990, PART VI, SECTION B, LINE 11 DISTRIBTUION OF FORM 990 TO ALL BOARD MEMBERS FOR REVIEW AND COMMENT PRIOR TO SUBMITTING THE RETURN TO IRS. FORM 990, PART VI, SECTION B, LINE 12C OFFICER REVIEW AND APPROVAL OF ALL VENDORS AND EXPENDITURE PAYMENTS. FORM 990, PART VI, SECTION B, LINE 15 BOARD DETERMINES COMPENSATION WITH THE PARTICULAR BOARD MEMBER OR OFFICER ABSTAINING FROM ALL DISCUSSION AND VOTING. FORM 990, PART VI, SECTION C, LINE 18 UPON WRITTEN REQUEST THE ORGANIZATION WILL MAKE ITS FORM 1023 AND FORM 990 AVAILABLE. FORM 990, PART VI, SECTION C, LINE 19 UPON WRITTEN REQUEST THE ORGANIZATION MAKES ITS CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE. ALL OTHER FUNCTIONAL EXPENSES FORM 990, PART IX, LINE 24E SUPPLIES: PROGRAM SERVICE EXPENSES 16,599. MANAGEMENT AND GENERAL EXPENSES 10,729. FUNDRAISING EXPENSES 14. TOTAL EXPENSES 27,342. POSTAGE AND SHIPPING: PROGRAM SERVICE EXPENSES 1,311. MANAGEMENT AND GENERAL EXPENSES 25,036. FUNDRAISING EXPENSES 27. TOTAL EXPENSES 26,374. RELEASE OF RESTRICTED DONATIONS: PROGRAM SERVICE EXPENSES 21,838. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 21,838. HOST FAMILY EXPENSE: PROGRAM SERVICE EXPENSES 21,714. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 21,714. IT MISCELLANEOUS: PROGRAM SERVICE EXPENSES 172. MANAGEMENT AND GENERAL EXPENSES 20,455. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,627. UTILITIES: PROGRAM SERVICE EXPENSES 7,089. MANAGEMENT AND GENERAL EXPENSES 10,241. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 17,330. BOOKS, RESOURCES AND SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 4,485. MANAGEMENT AND GENERAL EXPENSES 12,340. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,825. COMMUNICATIONS: PROGRAM SERVICE EXPENSES 6,612. MANAGEMENT AND GENERAL EXPENSES 9,758. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,370. PRINTING: PROGRAM SERVICE EXPENSES 9,815. MANAGEMENT AND GENERAL EXPENSES 5,545. FUNDRAISING EXPENSES 693. TOTAL EXPENSES 16,053. OVERNIGHT MEALS: PROGRAM SERVICE EXPENSES 8,786. MANAGEMENT AND GENERAL EXPENSES 6,318. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,104. BUILDING AND EQUIPMENT REPAIRS AND MAINTENANCE: PROGRAM SERVICE EXPENSES 357. MANAGEMENT AND GENERAL EXPENSES 11,942. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,299. PROPERTY, LIABILITY AND WORK COMP INSURANCE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 10,757. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,757. SMALL EQUIPMENT AND EQUIP RENTAL: PROGRAM SERVICE EXPENSES 6,075. MANAGEMENT AND GENERAL EXPENSES 3,660. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,735. ENTERTAINMENT: PROGRAM SERVICE EXPENSES 6,026. MANAGEMENT AND GENERAL EXPENSES 3,606. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,632. D GROUP AND DEBRIEF AND ORIENTATION: PROGRAM SERVICE EXPENSES 9,608. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,608. CULTURE: PROGRAM SERVICE EXPENSES 9,481. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,481. VISAS AND EXIT TAXES: PROGRAM SERVICE EXPENSES 8,276. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,276. SPEAKERS: PROGRAM SERVICE EXPENSES 7,248. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,248. UNIFORMS: PROGRAM SERVICE EXPENSES 3,671. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,671. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 2,589. MANAGEMENT AND GENERAL EXPENSES -356. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,233. AUTO RENTAL: PROGRAM SERVICE EXPENSES 2,125. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,125. PROPERTY TAX: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,271. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,271. REFUNDS: PROGRAM SERVICE EXPENSES 1,173. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,173. RESEARCH: PROGRAM SERVICE EXPENSES 1,095. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,095. AMORTIZATION EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 445. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 445.