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Come and Reason Ministries

Tax-deductible

Ooltewah, TN501(c)(3)Since 2010Human ServicesEIN 27-3194321Revenue $2.4M in FY2025

On file with the IRScomeandreason.com4922 La Collina Way, 37363-1406 · Ooltewah, TNTax-exempt since Sep 2010Publicly supported charity — 170(b)(1)(A)(vi)

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The corporation actively seeks to present an integrated understanding of nature and scripture for the purpose of helping people develop their full potential and experience healing of mind, character, and relationships. This is accomplished through weekly bible study classes, public lectures, seminars, supporting a weekly radio program called simple solutions, producing written and recorded materials which are given away by the tens of thousands, and maintaining a website teaching god's methods, principles and character, and by supporting missions projects consistent with the corporation's mission statement.

501(c)(3) charity; gifts are tax-deductible.
96¢ of each $1 spent went to programs.
Run by 24 volunteers and 1 employee.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
6 of 6
filings with a surplus
Average surplus $750K a year · 42% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
96%
of spending
Looks good: 96% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$164K
to officers and key staff · 9% of spending
Top officer’s pay lower than 67% of similar orgs
Looks good: pay to officers and key staff is 9% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
20 mo
of spending, in cash
Looks good: 19.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
4
named funders · $97K
Looks good: 4 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$29K
0.5% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.4M
+14% vs prior year
Spent
$1.9M
To programs
96%
Net assets
$6.0M
By yearFY2020–FY2025
Revenue
$2.4M
FY2025▲ +14%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.2M
FY2021$1.6M
FY2022$1.4M
FY2023$1.9M
FY2024$2.1M
FY2025$2.4M
Expenses
$1.9M
FY2025▲ +64%
Tap a bar for its year
Expenses by fiscal year
FY2020$799K
FY2021$772K
FY2022$658K
FY2023$952K
FY2024$1.1M
FY2025$1.9M
Net assets
$6.0M
FY2025▲ +10%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.9M
FY2021$2.7M
FY2022$3.4M
FY2023$4.4M
FY2024$5.4M
FY2025$6.0M

From the FY2025 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Sep 2010.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

96 cents of each dollar spent went to programs.

Program services 96% · $1.8M Management & general 4% · $68K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

9 people listed on the 990; $164K paid to officers and key staff.

Part VII, Section A · reportable compensation
$97,916Pt VII · Sec A
Dean Scott
Trustee
$52,485Pt VII · Sec A
$13,596Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Linda Ojala
Secretary
$0Pt VII · Sec A
Karin Covi
Trustee
$0Pt VII · Sec A

Timothy R Jennings’s $98K as President is at the 33rd percentile of top reported officer pay among 3868 $1–10M human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 4 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Timothy R Jennings$97,916$104,977————
Tim Jennings——$102,065$81,600$96,600$93,000
Dean Scott$52,485$53,220$50,956$50,200$40,200—
Stephanie Land$13,596$7,700————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Come and Reason Ministries is a religious organization based in Ooltewah, TN, formed in 2010.

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Provided by the organization

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2 programs · $1.8M · in their own filed words · FY2025
01

Mission of the company is to present an integrated understanding of nature and scripture for the purpose of helping people develop their full potential. Mission expenses were used to support a self sustaining industry on the campus of a christian school overseas.

$1.0Mprogram expense
02

Media expense is incurred to facilitate the weekly informational webpages, to facilitate the weekly bible study class resources and produce materials for the mental health lectures. Tens of thousands of DVDS, books and study guides given away.

$754Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Raymond James Charitable Endowment FundFY2024$41K
Fidelity Investments Charitable Gift FundFY2024$40K
The Community Foundation for Greater Atlanta INCFY2024$10K
Donor Advised Charitable Giving INCFY2024$6K
Total grants receivedfrom 4 funders$97K
See all 4 funders →

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$2.4M
Ln 12
Gifts and grantsLn 1h$2.3M
Investment incomeLn 3$115K
Other incomeLn 4–11$26K
Money outPt IX
$1.9M
Ln 25
Programscol B$1.8M
Managementcol C$68K
Owns and owesPt X
$6.0M
net assets · Ln 32
Cash and savingsLn 1–2$3.1M
Total assetsLn 16$6.0M
LiabilitiesLn 26$29K
PeoplePt VI, VII
9
listed · VII A
PaidVII A3
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.3M
Noncash giftsLn 1g$2K
Fees for servicesLn 2g$17K
Investment incomeLn 3$115K
Other incomeLn 4–11$26K
Total revenueLn 12$2.4M
Assets in detailPt X, end of year
CashLn 1$1.1M
SavingsLn 2$1.9M
Cash and savings togetherLn 1–2$3.1M
InvestmentsLn 11–13$8K
Land, buildings, equipmentLn 10c$2.9M
Other assetsLn 15$4K
Total assetsLn 16$6.0M
LiabilitiesLn 26$29K
Net assetsLn 32$6.0M
OperationsPt I, VI
EmployeesI 51
VolunteersI 624
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$3.6M$3.1M
InvestmentsLn 11–13$6K$8K
Land, buildings, equipmentLn 10c$3.0M$2.9M
Total assetsLn 16$6.6M$6.0M
LiabilitiesLn 26$1.2M$29K
Net assetsLn 32$5.4M$6.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$62K$46K$15K
Payroll taxesLn 10$5K$4K$1K
Management feesLn 11a$88K$88K
Accounting feesLn 11c$25K$25K
Other fees for servicesLn 11g$150$150
Advertising and promotionLn 12$182K$182K
Office expensesLn 13$71K$60K$12K
RoyaltiesLn 15$10K$10K
OccupancyLn 16$29K$24K$5K
TravelLn 17$4K$4K
Conferences, conventions and meetingsLn 19$227K$227K
InterestLn 20$16K$16K
Depreciation, depletion and amortizationLn 22$76K$76K
InsuranceLn 23$4K$4K
Other expenses (24a–d)Ln 24$795K$795K
All other expensesLn 24e$262K$253K$9K
Total functional expensesLn 25$1.9M$1.8M$68K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $2.4M$1.9M$564K$6.0M 990 PDF
FY2024 $2.1M$1.1M$993K$5.4M 990 PDF
FY2023 $1.9M$952K$987K$4.4M 990 PDF
FY2022 $1.4M$658K$753K$3.4M 990 PDF
FY2021 $1.6M$772K$811K$2.7M 990 PDF
FY2020 $1.2M$799K$390K$1.9M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $2,420,581 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,933,563$2,262,931
I-9 Program service revenuePrior year $31,529$17,212
I-10 Investment incomePrior year $131,154$114,729
I-11 Other revenuePrior year $27,872$25,709
I-12 Total revenuePrior year $2,124,118$2,420,581
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $64,432$66,366
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,066,986$1,789,828
I-18 Total expensesPrior year $1,131,418$1,856,194
I-19 Revenue less expensesPrior year $992,700$564,387
Part VI · Governance 9 of 9 board members independent, 5 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
Part VIII · Statement of revenue $2,420,581 across 7 lines filed
VIII-1f All other contributions, gifts and grants$2,262,931
VIII-1g Noncash contributions (included above)$1,813
VIII-1h Total contributions, gifts and grants$2,262,931
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $17,212$17,212
VIII-3 Investment incomeExcluded from tax $114,729$114,729
VIII-6 Net rental income or lossUnrelated business $9,396 · Excluded from tax $16,313$25,709
VIII-12 Total revenueRelated to mission $17,212 · Unrelated business $9,396 · Excluded from tax $131,042$2,420,581
Part IX · Statement of functional expenses $1,856,194 across 16 lines filed
IX-7 Other salaries and wagesPrograms $46,238 · Management $15,412$61,650
IX-10 Payroll taxesPrograms $3,537 · Management $1,179$4,716
IX-11a Management feesPrograms $87,524$87,524
IX-11c Accounting feesManagement $25,425$25,425
IX-11g Other fees for servicesPrograms $150$150
IX-12 Advertising and promotionPrograms $181,755$181,755
IX-13 Office expensesPrograms $59,697 · Management $11,752$71,449
IX-15 RoyaltiesPrograms $10,392$10,392
IX-16 OccupancyPrograms $23,801 · Management $4,800$28,601
IX-17 TravelPrograms $4,006$4,006
IX-19 Conferences, conventions and meetingsPrograms $227,111$227,111
IX-20 InterestPrograms $16,046$16,046
IX-22 Depreciation, depletion and amortizationPrograms $76,397$76,397
IX-23 InsurancePrograms $3,968$3,968
IX-24 Other expenses (24a–d)Programs $794,828$794,828
IX-24e All other expensesPrograms $252,796 · Management $9,380$262,176
IX-25 Total functional expensesPrograms $1,788,246 · Management $67,948 · Fundraising $0$1,856,194
Part X · Balance sheet $5,999,631 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $1,250,513$1,131,467
X-2 Savings and temporary cash investmentsStart of year $2,375,821$1,921,496
X-10c Land, buildings and equipment, netStart of year $3,004,697$2,934,466
X-11 Publicly traded securitiesStart of year $6,146$8,202
X-15 Other assetsStart of year $4,000$4,000
X-16 Total assetsStart of year $6,641,177$5,999,631
X-17 Accounts payable and accrued expensesStart of year $110,088$28,745
X-19 Deferred revenueStart of year $6,152$0
X-26 Total liabilitiesStart of year $1,237,604$28,745
X-27 Net assets without donor restrictionsStart of year $5,403,573$5,970,886
X-32 Total net assets or fund balancesStart of year $5,403,573$5,970,886
X-33 Total liabilities and net assetsStart of year $6,641,177$5,999,631
Part XI · Reconciliation of net assets $5,970,886 net assets at year end
XI-1 Total revenue$2,420,581
XI-2 Total expenses$1,856,194
XI-3 Revenue less expenses$564,387
XI-4 Net assets at start of year$5,403,573
XI-5 Net unrealized gains (losses) on investments$247
XI-9 Other changes in net assets$2,679
XI-10 Net assets at end of year$5,970,886

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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