Supporting pastorschurch leaders by providing mission opportunities to assist the less fortunate practically with the love of Christ

501(c)(3) charity; gifts are tax-deductible.
90¢ of each $1 spent went to programs.
Run by 10 volunteers and 2 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Spent on programs
90%
of spending
Looks good: 90% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$40K
to officers and key staff · 28% of spending
Worth a look: pay to officers and key staff is 28% of spending; over 20%.
Pt VII · Sec A
10 mo
of spending, in cash
Looks good: 10.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 5 voting members
Looks good: 3 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$204K
+69% vs prior year
Spent
$144K
To programs
90%
Net assets
$124K
By yearFY2023–FY2024
Revenue
$204K
FY2024▲ +69%
Tap a bar for its year
Revenue by fiscal year
FY2023$121K
FY2024$204K
Net assets
$124K
FY2024▲ +95%
Tap a bar for its year
Net assets by fiscal year
FY2023$64K
FY2024$124K

From the FY2024 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in May 2023.

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

Where the money goes

90 cents of each dollar spent went to programs.

Program services 90% · $130K Management & general 8% · $12K Fundraising 0% · $591

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

5 people listed on the 990; $40K paid to officers and key staff.

Part VII, Section A · reportable compensation
President Director
$35,416Pt VII · Sec A
Treasurer Director
$4,500Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Jonathan D Smith’s $35K as President Director is at the 34th percentile of top reported officer pay among 2133 $100K–1M religion 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 · 2 named individuals · Part VII

NameFY2024FY2023
Jonathan D Smith$35,416$17,642
Melissa D Smith$4,500—

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.

See Lesser Ministries INC executive salaries →

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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 15aYes

Programs and updates

Provide mission opportunities for church leaders to help the less fortunate with Christ's love.

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Provided by the organization

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3 programs · $75K · in their own filed words · FY2024
01

Domestic Ministry

Supported pastors and congregations in the U.S. Offered service opportunities to help individuals and families in need Partnered with ministries to provide supplies and volunteer support. Led a supply drive for Hurricane Helene victims in Western NC. Served as chaplains with the Billy Graham Rapid Response Team.

$34Kprogram expense
02

Central & South America Missions

Supported pastors and churches. Conducted short-term mission activities with local congregations. Preached in churches and held leadership teaching sessions. Participated in planning meetings for future mission outreach. In 2024, conducted mission work in Uberlandia, Brazil. Forty-three volunteers served an estimated 1,000 individuals.

$23Kprogram expense
03

Africa Missions

Supported pastors, leaders, and communities. Conducted short-term mission trips focused on spiritual care. Assisted individuals facing poverty through ministry outreach. Preached weekly in local congregations to support pastors. Held a womens retreat with about 20 participants. Conducted a leadership conference serving about 500 daily.

$17Kprogram expense

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$204K
Ln 12
Gifts and grantsLn 1h$189K
Fees for servicesLn 2g$15K
Money outPt IX
$144K
Ln 25
Programscol B$130K
Managementcol C$12K
Fundraisingcol D$591
Owns and owesPt X
$124K
net assets · Ln 32
Cash and savingsLn 1–2$124K
Total assetsLn 16$124K
LiabilitiesLn 26$0
PeoplePt VI, VII
5
listed · VII A
PaidVII A2
Voting boardVI 1a5
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$189K
Fees for servicesLn 2g$15K
Total revenueLn 12$204K
Assets in detailPt X, end of year
CashLn 1$124K
Cash and savings togetherLn 1–2$124K
Total assetsLn 16$124K
LiabilitiesLn 26$0
Net assetsLn 32$124K
OperationsPt I, VI
EmployeesI 52
VolunteersI 610
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$63K$124K
Total assetsLn 16$64K$124K
LiabilitiesLn 26$33$0
Net assetsLn 32$64K$124K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$19K$19K
Grants to domestic individualsLn 2$600$600
Grants and assistance to foreign recipientsLn 3$4K$4K
Pay of current officers, directors and key staffLn 5$56K$48K$8K$560
Payroll taxesLn 10$344$293$48$3
Accounting feesLn 11c$3K$3K
Office expensesLn 13$3K$2K$391$28
TravelLn 17$29K$29K
Conferences, conventions and meetingsLn 19$2K
Other expenses (24a–d)Ln 24$26K$26K
All other expensesLn 24e$1K$782$703
Total functional expensesLn 25$144K$130K$12K$591

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $204K$144K$61K$124K 990 PDF
FY2023 $121K$64K 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 FY2024 990 (6 parts)
Part I · Summary $204,281 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $120,742$189,235
I-9 Program service revenue$15,046
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $120,742$204,281
I-13 Grants and similar amounts paid$23,616
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $28,042$56,373
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $28,953$63,734
I-18 Total expensesPrior year $56,995$143,723
I-19 Revenue less expensesPrior year $63,747$60,558
Part VI · Governance 3 of 5 board members independent, 3 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members3
VI-2 Family or business relationship among officers or directorsYes
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $204,281 across 5 lines filed
VIII-1f All other contributions, gifts and grants$189,235
VIII-1h Total contributions, gifts and grants$189,235
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $15,046$15,046
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $15,046 · Unrelated business $0 · Excluded from tax $0$204,281
Part IX · Statement of functional expenses $143,723 across 11 lines filed
IX-1 Grants to domestic organizationsPrograms $18,779$18,779
IX-2 Grants to domestic individualsPrograms $600$600
IX-3 Grants and assistance to foreign recipientsPrograms $4,237$4,237
IX-5 Pay of current officers, directors and key staffPrograms $47,625 · Management $7,844 · Fundraising $560$56,029
IX-10 Payroll taxesPrograms $293 · Management $48 · Fundraising $3$344
IX-11c Accounting feesManagement $2,880$2,880
IX-13 Office expensesPrograms $2,378 · Management $391 · Fundraising $28$2,797
IX-17 TravelPrograms $29,288$29,288
IX-19 Conferences, conventions and meetings$1,596
IX-24 Other expenses (24a–d)Programs $25,688$25,688
IX-24e All other expensesPrograms $782 · Management $703$1,485
IX-25 Total functional expensesPrograms $129,670 · Management $11,866 · Fundraising $591$143,723
Part X · Balance sheet $124,305 assets, 5 lines filed
X-1 Cash, non-interest-bearingStart of year $63,430$124,305
X-16 Total assetsStart of year $63,780$124,305
X-26 Total liabilitiesStart of year $33$0
X-32 Total net assets or fund balancesStart of year $63,747$124,305
X-33 Total liabilities and net assetsStart of year $63,780$124,305
Part XI · Reconciliation of net assets $124,305 net assets at year end
XI-1 Total revenue$204,281
XI-2 Total expenses$143,723
XI-3 Revenue less expenses$60,558
XI-4 Net assets at start of year$63,747
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$124,305

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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