LIVING PROOF MINISTRIES INC: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- LIVING PROOF MINISTRIES INC (EIN 63-1256244)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-11-15
- IRS object ID
- 201343199349311134
- Schema version
- 2012v2.3
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-11-15T18:25:03-06:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PYRON & SHIREY CPA CONSULTING GROUP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 206 4TH ST SW | AddressLine1 |
| City | FORT PAYNE | City |
| State | AL | State |
| ZIP Code | 359671851 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 631256244 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LIVING PROOF MINISTRIES INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | LIVI | NameControl |
| Phone | 2564517777 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O BOX 190 | AddressLine1 |
| City | PISGAH | City |
| State | AL | State |
| ZIP Code | 35986 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | ROY NELSON | Name |
| Title | DIRECTOR | Title |
| Phone | 2564517777 | Phone |
| Date Signed | 2013-11-15 | DateSigned |
| Authorize Third Party | false | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JOHN S PYRON CPA | Name |
| Phone | 2568453212 | Phone |
| Date Prepared | 2013-11-15 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 361906 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Activity Or Mission Description | OPERATION OF SPIRITUAL CAMPS AND RETREATS; CHRISTIAN MISSION PROGRAMS. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 7 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 6 | NbrIndependentVotingMembers |
| Total Nbr Employees | 15 | TotalNbrEmployees |
| Total Nbr Volunteers | 2 | TotalNbrVolunteers |
| Total Gross UBI | 1014 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 14 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 91448 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 34805 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 187437 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 326087 | ProgramServiceRevenueCY |
| Investment Income Current Year | 0 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 612326 | OtherRevenuePriorYear |
| Other Revenue Current Year | 1014 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 891211 | TotalRevenuePriorYear |
| Total Revenue Current Year | 361906 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 96199 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 159379 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 272914 | OtherExpensePriorYear |
| Other Expenses Current Year | 306433 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 369113 | TotalExpensesPriorYear |
| Total Expenses Current Year | 465812 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 522098 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -103906 | RevenuesLessExpensesCY |
| Total Assets BOY | 1936837 | TotalAssetsBOY |
| Total Assets EOY | 1812588 | TotalAssetsEOY |
| Total Liabilities BOY | 196650 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 176307 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 1740187 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 1636281 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | OPERATION OF SPIRITUAL CAMPS AND RETREATS; CHRISTIAN MISSION PROGRAMS. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 256890 | Expense |
| Revenue | 361906 | Revenue |
| Description | CONSTRUCTION AND OPERATION OF CAMPING FACILITIES FOR SPIRITUAL AND MORAL INSTRUCTION AND SOCIAL AND EDUCATIONAL INTERACTION OF YOUTH AND YOUNG ADULTS; PROVISION OF FACILITIES FOR SIMILIAR WEEKEND RETREATS FOR ALL AGES. | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 194611 | Expense |
| Description | SEE FIRST EXEMPT PURPOSE | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 194611 | TotalOfOtherProgramServiceExp |
| Total Program Service Expense | 451501 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | false | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | false | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | false | ReportOtherLiabilities |
| Report Fin48 Footnote | false | ReportFin48Footnote |
| Independent Audit Financial Stmt | false | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | false | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | false | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 3 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 15 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | true | UnrelatedBusinessIncome |
| Form990-T Filed | true | Form990-TFiled |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Indoor Tanning Services | false | IndoorTanningServices |
| Nbr Voting Governing Body Members | 7 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 6 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | false | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | false | ConflictOfInterestPolicy |
| Whistleblower Policy | false | WhistleblowerPolicy |
| Document Retention Policy | false | DocumentRetentionPolicy |
| Compensation Process CEO | false | CompensationProcessCEO |
| Compensation Process Other | false | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | GINNY NELSON | NamePerson |
| Telephone Number | 2564517433 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O BOX 190 | AddressLine1 |
| City | PISGAH | City |
| State | AL | State |
| ZIP Code | 35965 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | X | NoListedPersonsCompensated |
Form990 Part VII Section A Form990PartVIISectionA (7 entries)
| TitleTitle | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|
| ROBERT K MANN | ||||
| DIRECTOR | X | 0 | 0 | 0 |
| ROY T NELSON | ||||
| PRESIDENT | X | 0 | 0 | 0 |
| GORDON OLIPHANT | ||||
| DIRECTOR | X | 0 | 0 | 0 |
| BUD ABT | ||||
| DIRECTOR | X | 0 | 0 | 0 |
| DAVE BOROUSKI | ||||
| DIRECTOR | X | 0 | 0 | 0 |
| SAM PRATT | ||||
| DIRECTOR | X | 0 | 0 | 0 |
| NICK DEAL | ||||
| DIRECTOR | X | 0 | 0 | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | false | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
| All Other Contributions | 34805 | AllOtherContributions |
| Total Contributions | 34805 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | FACILITIES RENTAL | Description |
| Total Revenue Column | 326087 | TotalRevenueColumn |
| Related Or Exempt Function Income | 326087 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 326087 | TotalProgramServiceRevenue |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | GIFT ITEMS/CANTEEN ITEMS | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 1014 | TotalRevenueColumn |
| Unrelated Business Revenue | 1014 | UnrelatedBusinessRevenue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 1014 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 361906 | TotalRevenueColumn |
| Related Or Exempt Function Income | 326087 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 1014 | UnrelatedBusinessRevenue |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 159379 | Total |
| Program Services | 159379 | ProgramServices |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14311 | Total |
| Management And General | 14311 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 334 | Total |
| Program Services | 334 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2082 | Total |
| Program Services | 2082 | ProgramServices |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 100680 | Total |
| Program Services | 100680 | ProgramServices |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 825 | Total |
| Program Services | 825 | ProgramServices |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 36510 | Total |
| Program Services | 36510 | ProgramServices |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 44568 | Total |
| Program Services | 44568 | ProgramServices |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices |
|---|---|---|
| EQUIPMENT RENTAL - PROGRA | 56637 | 56637 |
| SUPPLIES - PROGRAMS | 32469 | 32469 |
| OTHER EXPENSES-PROGSERV-9 | 9612 | 9612 |
| TELEPHONE - PROGRAMS | 6035 | 6035 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2370 | Total |
| Program Services | 2370 | ProgramServices |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 465812 | Total |
| Program Services | 451501 | ProgramServices |
| Management And General | 14311 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 518726 | BOY |
| EOY | 191123 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 1785512 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 164047 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1418111 | BOY |
| EOY | 1621465 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1936837 | BOY |
| EOY | 1812588 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8055 | BOY |
| EOY | 8055 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 188595 | BOY |
| EOY | 168252 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 196650 | BOY |
| EOY | 176307 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1740187 | BOY |
| EOY | 1636281 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1740187 | BOY |
| EOY | 1636281 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1936837 | BOY |
| EOY | 1812588 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -103906 | ReconcilationRevenueExpenses |
| Method Of Accounting Other | X | MethodOfAccountingOther |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | false | FSAudited |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org170b1 Avi | X | PubliclySupportedOrg170b1Avi |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 238902 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 284937 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 368556 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 278885 | CurrentTaxYearMinus1Year |
| Current Tax Year | 34805 | CurrentTaxYear |
| Total | 1206085 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 238902 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 284937 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 368556 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 278885 | CurrentTaxYearMinus1Year |
| Current Tax Year | 34805 | CurrentTaxYear |
| Total | 1206085 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amounts Subst Contributors Total | 21040 | AmountsSubstContributorsTotal |
| Public Support Total170 | 1185045 | PublicSupportTotal170 |
Net UBI NetUBI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | 14 | CurrentTaxYear |
| Total | 14 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 1206099 | TotalSupport |
| Gross Receipts From Admissions Etc | 326087 | GrossReceiptsFromAdmissionsEtc |
| Public Support Pertcentage170 | 0.98250 | PublicSupportPertcentage170 |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 44852 | OtherCostOrOtherBasis |
| Book Value | 44852 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1541270 | OtherCostOrOtherBasis |
| Depreciation | 164047 | Depreciation |
| Book Value | 1377223 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 1422075 | TotalOfBookValueLandBuildings |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| ALL OTHER ACCOMPLISHMENT DESCRIPTION | FORM 990, PAGE 2, PART III, LINE 4D | SEE FIRST EXEMPT PURPOSE |
| ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 | FORM 990, PAGE 6, PART VI, LINE 11B | NO REVIEW WAS OR WILL BE CONDUCTED. |
| GOVERNING DOCUMENTS DISCLOSURE EXPLANATION | FORM 990, PAGE 6, PART VI, LINE 19 | NO DOCUMENTS AVAILABLE TO THE PUBLIC |
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