2013-04-02T15:26:56-05:00 2012-05-31 381357951 PLANTE & MORAN PLLC 511 RENAISSANCE DRIVE SUITE 120 ST JOSEPH MI 49085 990 2011-06-01 382157686 LIFE ACTION MINISTRIES LIFE 2696978600 PO BOX 31 BUCHANAN MI 491070031 BYRON K PAULUS 2696978600 2013-04-02 1 KENLEY G PENNER CPA P00740260 2699828000 2011 2016-02-25 16:41:14Z LIFE ACTION REVIVAL MINISTRIES BYRON K PAULUS PO BOX 31 BUCHANAN MI 491070031 14642827 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. 8 6 297 340 0 0 10397868 12564838 1548359 678378 28032 22580 934735 746985 12908994 14012781 242801 147958 0 0 5472594 6122775 127260 123620 750516 6567976 5645132 12410631 12039485 498363 1973296 8885728 11449961 1132469 1725372 7753259 9724589 TO IGNITE CHRIST-CENTERED MOVEMENTS OF REVIVAL AMONG GOD'S PEOPLE THAT DISPLAY HIS GLORY AND ADVANCE HIS KINGDOM THROUGHOUT THE WORLD. 0 0 2960143 73200 520105 WOMEN'S BIBLE TEACHING MINISTRY 2625955 2412 664370 MANAGING AND TRAINING EVANGELISTIC TEAMS TO HOLD RETREATS AND CONFERENCES 4271633 72346 74067 RESOURCES AND OTHER MINISTRY 9857731 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 1 1 0 0 0 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 1 83 0 1 297 1 0 0 0 0 1 1 1 1 1 2 0 0 1 0 X 8 6 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 PO BOX 31 BUCHANAN MI 49107 BYRON PAULUS 40.00 X X 42007 0 31145 CHARLES R 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 1344 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 X 0 0 0 WALTER PRICE 1.00 X 0 0 0 DAVID CHENEY 1.00 X 9768 0 2052 BG ALLEN 40.00 X 57621 0 9629 DEL FEHSENFELD III 40.00 X 56810 0 21759 ALLEN MAZELIN 40.00 X 73541 0 27769 NANCY L DEMOSS 40.00 X 2042 0 0 243133 0 92354 0 0 0 0 AMBASSADOR ADVERTISING AGENCY 1641 LANGLEY IRVINE CA 92614 MEDIA PROGRAM SYNDICATION 841395 5Q COMMUNICATIONS PO BOX 346 ATLANTIC IA 50022 INTERNET DESIGN & SERVICE 368923 DOUGLAS SHAW & ASSOCIATES INC 490 E ROOSEVELT RD STE 101 WEST CHICAGO IL 60185 FUNDRAISING/DIRECT MAIL SERVICE PROVIDER 302232 HARMONY MARKETING GROUP INC 115 N MAIN ST BOURBON IN 46504 PRINTING SERVICES 139323 BILLY GRAHAM TRAINING CENTER AT THE COVE PO BOX 19223 ASHEVILLE NC 28815 CONFERENCE FACILITIES 109516 5 12564838 545699 12564838 RETREAT, CAMP, AND CON 900099 678378 678378 678378 17365 17365 166821 166821 181526 27209 181254 22266 272 4943 5215 5215 889457 426526 462931 462931 117233 117233 117233 14012781 1258542 0 189401 119164 119164 11988 11988 16806 16806 407518 171651 163182 72685 5002031 4061395 650038 290598 15650 7227 8041 382 383517 270483 96243 16791 314059 258340 40301 15418 3280 3280 35050 35050 123620 123620 864533 793862 19822 50849 39794 39794 777256 611996 85942 79318 19630 19630 247631 185483 62148 905788 812258 42519 51011 28326 27267 1059 27 19 8 421816 366872 54944 99487 92207 7238 42 RADIO PRODUCTION 795945 772082 0 23863 SUPPLIES 762150 670757 80407 10986 REPAIRS AND MAINTENANCE 212196 189356 22840 0 INTERNET 175589 148124 25168 2297 256634 210970 34067 11597 12039485 9857731 1431238 750516 5156 3691 1284143 1419803 70089 87239 65351 37768 357641 333026 211227 226750 12232392 5223223 6161990 7009169 730131 2332515 8885728 11449961 881380 941541 243377 780079 7712 3752 1132469 1725372 X 7605078 9531960 148181 192629 7753259 9724589 8885728 11449961 X 1973296 -1966 X X 0 1 1 X 0 X 8814929 9446317 9105580 10397868 12564838 50329532 8814929 9446317 9105580 10397868 12564838 50329532 2497627 47831905 70855 30804 18061 9631 184186 313537 193258 287403 211907 215772 117233 1025573 51668642 10794940 0.92570 0.92200 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 990901 990901 6573857 2130240 4443617 3309489 2888401 421088 1358145 204582 1153563 7009169 14012781 12039485 1973296 -1966 -1966 1971330 14437341 -1966 -1966 14439307 -426526 -426526 14012781 12466011 426526 426526 12039485 0 12039485 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: 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 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, 2012 AND 2011, 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 2009. PART XII, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -426,526. PART XIII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 426,526. 1 NORTH AMERICA 0 0 DISCIPLESHIP/EVANGELISTIC GRANTMAKING 16420 CENTRAL AMERICA & CARIBBEAN 0 0 DISCIPLESHIP/EVANGELISTIC PROGRAM SERVICES 10021 0 0 0 0 0 0 26441 0 26441 X NORTH AMERICA EVANGELISM DISCIPLESHIP OUTREACH 13670 CHECK 0 1 0 0 0 0 0 0 PROCEDURE FOR MONITORING GRANTS OUTSIDE THE U.S.: SCHEDULE F, PART I, LINE 2: DIRECT STAFF EXPENDITURES FOR CONFERENCE EVENTS IN REGION; RECEIPTS RETAINED FOR DOCUMENTATION; NEWSLETTERS, ORAL REPORTS, AND EXPENSE STATEMENT REVIEW X X X X X 1 DOUGLAS SHAW & ASSOCIATES 1717 PARK STREET SUITE 300 NAPERVILLE IL 60563 DEVELOPMENT OF MARKETING MATERIALS 0 509984 60000 449984 MINISTRY TO MINISTRIES INC PO BOX 700023 DALLAS TX 75370 DONOR DEVELOPMENT CONSULTING 0 262206 55020 207186 HERE-4-YOU CONSULTING PO BOX 2361 FRONT ROYAL VA 22630 GRANT WRITING CONSULTING 0 0 8600 0 772190 123620 657170 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 1 BERRIEN CENTER BIBLE CHURCH 8830 M140 BERRIEN CENTER MI 49102 386095438 501(C )(3) 9800 EVANGELISM/DISCIPLESHIP MINISTRY 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 CORNERSTONE CHURCH 56829 HWY 30 AMES IA 50010 421425755 501(C )(3) 5750 FOREIGN EVANGELISTIC OUTREACH SAMARITAN'S PURSE PO BOX 3000 BOONE NC 28607 581437002 501(C )(3) 5000 FOREIGN EVANGELISTIC OUTREACH 5 BENEVOLENCE FOR THOSE IN FINANCIAL NEED 25 11890 98 FMV HOUSEHOLD GOODS 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 THAT CAN BUILD ON WHAT WE ARE TRYING TO ACCOMPLISH. USE OF FUNDS IS SUBSTANTIATED THROUGH CONFIRMATION OF THEIR ONGOING STATED MISSION THROUGH OBSERVING DOCUMENTATION AND PROGRAMS. PART III: BENEVOLENCE GIVEN AS A DEMONSTRATION OF ONE OF OUR KEY TENANTS, THAT OF THE COMMAND TO GIVE TO WIDOWS, ORPHANS, AND THE NEEDY. THIS IS A CORE TEACHING PRINCIPLE AND ONE WE BELIEVE NEEDS TO BE LIVED, EVEN BY THE ORGANIZATION, AS WE GIVE A PORTION OF UNDESIGNATED FUNDS. JOY TANNER SISTER OF OFFICER, DEL FEHSENFELD, III 386 BENEVOLENCE SUPPORT KEELEY ALLEN DAUGHTER OF OFFICER, BG ALLEN 94 EMPLOYMENT, EVENT CHILD CARE 0 LAUREN ALLEN DAUGHTER OF OFFICER, BG ALLEN 15233 EMPLOYMENT, HUMAN RESOURCES STAFF 0 JOSH COOKE SON OF DIRECTOR, DAVID COOKE 1097 VOLUNTEER, ROAD TEAM MISSIONARY STIPEND RECIPIENT 0 JESSICA FEHSENFELD SISTER OF OFFICER, DEL FEHSENFELD, III 1197 EMPLOYMENT, ROH ADMINISTRATIVE ASST 0 ASHLEY MAZELIN DAUGHTER OF OFFICER, ALLEN MAZELIN 116 EMPLOYMENT, ADMINISTRATIVE ASST 0 AARON PAULUS SON OF OFFICER, BYRON PAULUS 59207 EMPLOYMENT, IMEDIA/COMMUNICATIONS DIRECTOR 0 NATHAN PAULUS SON OF OFFICER, BYRON PAULUS 42558 EMPLOYMENT, LAC ADVANCEMENT MANAGER 0 CAROLYN S PAULUS WIFE OF OFFICER, BYRON PAULUS 17439 EMPLOYMENT, ADMINISTRATIVE ASST 0 REBECCA SHELFORD RIGGENBACH DAUGHTER OF OFFICER, JOHN SHELFORD 1061 EMPLOYMENT, HOUSEKEEPING 0 X 3363 OPINIONS OF EXPERTS X 4 11820 OPINIONS OF EXPERTS X 5 30066 SELLING PRICE X 1 450000 OPINIONS OF EXPERTS X 2 233 OPINIONS OF EXPERTS X SMALL EQUIPMENT 7 39805 OPINIONS OF EXPERTS X PRODUCT INVENTORY 3 10412 COMPARABLE COST 6 0 1 0 DOING BUSINESS AS FORM 990, PART I, ITEM C DBA: REVIVE OUR HEARTS DBA: COLLEGIATE IMPACT DBA: LIFE ACTION CAMP DBA: ONECRY DBA: TRUE WOMAN DBA: COLLEGIATE DAY OF PRAYER FORM 990, PART VI, SECTION B, LINE 11 DRAFT 990 TO BE REVIEWED BY BRYON PAULUS, CEP, BG ALLEN, CAO, ALLEN MAZELIN, CFO, AND FINANCE COMMITTEE BOARD MEMBERS BEFORE FINALIZATION. ELECTRONIC VERSION OF FORM 990 SENT TO COMPLETE BOARD OF DIRECTORS FOR REVIEW. 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. THERE ARE BOARD MINUTES TO SUPPORT DELIBERATION, FINAL DECISION AND APPROVAL BY THE BOARD. THIS WAS LAST COMPLETED DURING THE 2012 MID YEAR BOARD MEETING. 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -1,966. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE ITS AUDIT OVERSIGHT PROCESS DURING THE YEAR.