Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year
(or fiscal year beginning in)
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(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 276,035 | 393,696 | 308,065 | 392,421 | 540,247 | 1,910,464 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | 0 | 0 | 0 | 0 | 0 | 0 |
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | 0 | 0 | 0 | 0 | 0 |
| 4 | Total. Add lines 1 through 3 | 276,035 | 393,696 | 308,065 | 392,421 | 540,247 | 1,910,464 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | 423,605 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 1,486,859 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 276,035 | 393,696 | 308,065 | 392,421 | 540,247 | 1,910,464 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 0 | 0 | 0 | 178 | 578 | 756 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 0 | 0 | 0 | 0 | 737 | 737 |
| 11 | Total support. Add lines 7 through 10 | 1,911,957 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2022 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2022 |
(iii) Distributable Amount for 2022 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2022 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2022 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2022: | ||||
| a From 2017....... | ||||
| b From 2018....... | ||||
| c From 2019....... | ||||
| d From 2020....... | ||||
| e From 2021....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2022 distributable amount | ||||
|
i
Carryover from 2017 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2022 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2022 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2022, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2022. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2023. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2018..... | ||||
| b Excess from 2019..... | ||||
| c Excess from 2020..... | ||||
| d Excess from 2021..... | ||||
| e Excess from 2022..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| Schedule A, Part II, Line 10 | The 2022 independent accountant's financials list the $737 as "other income." No additional information is available at this time. |
| Software ID: | 22015720 |
| Software Version: | v1.00 |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| Form 990, Part III, Line 4a | The expense figure of $161,098 for this line of activity is an estimate. OSMM's first two lines of activity (Line 4a and Line 4b) are closely related. They use the same OSMM physical assets incurring the same expenses. Thus, it is reasonable to split the program services expense "50/50" between these first two lines of activity. Prior to splitting the program service expense, OSMM's shipping expense of $32720 is subtracted. (The shipping expense relates to OSMM's third line of activity (Line 4c)). OSMM's total program service expense figure is $354916, minus $32720, equals $322,196, divided by 2 equals $161,098. |
| Form 990, Part III, Line 4b | The expense figure of $161,098 for this line of activity is an estimate. OSMM's first two lines of activity (Line 4a and Line 4b) are closely related. They use the same OSMM physical assets incurring the same expenses. Thus, it is reasonable to split the program services expense "50/50" between these first two lines of activity. Prior to splitting the program service expense, OSMM's shipping expense of $32720 is subtracted. (The shipping expense relates to OSMM's third line of activity (Line 4c)). OSMM's total program service expense figure is $354916, minus $32720, equals $322,196, divided by 2 equals $161,098. |
| Form 990, Part III, Line 4c | The expense figure of $32720 is an estimate. OSMM's shipping expenses relate to OSMM's third line of activity (Line 4c), the sale of religious articles and books at its conferences, retreats, and online. The cost of the goods sold is already subtracted to provide a "net revenue" figure in Part VIII, Revenue. (See Part VIII, Revenue, Line 10, net income or loss from sales of inventory.) Thus, the only remaining significant expense for this third line of activity (Line 4c) is shipping. |
| Form 990, Part VI, Section A, Line 2 | Debbie Pryor and Donald Pryor are husband and wife. Debbie is a director/trustee and serves as President. Donald is a director/trustee. Also, Anna Aden and Christian Aden are husband and wife. Both serve as directors/trustees. |
| Form 990, Part VI, Section A, Line 6 | Members Provisions: OSMM's Articles of Incorporation and Bylaws have always provided for two bodies for governance: the Members and the Board of Directors/Trustees. It is the Members who appoint/replace any Director/Trustee on the Board of Directors/Trustees. Also, any major change in mission or philosophy, merger, consolidation, or dissolution, requires approval of both the Board of Directors/Trustees and the Members. |
| Form 990, Part VI, Section A, Line 7a | Members Provisions: OSMM's Articles of Incorporation and Bylaws have always provided for two bodies for governance: the Members and the Board of Directors/Trustees. It is the Members who appoint/replace any Director/Trustee on the Board of Directors/Trustees. Also, any major change in mission or philosophy, merger, consolidation, or dissolution, requires approval of both the Board of Directors/Trustees and the Members. |
| Form 990, Part VI, Section A, Line 7b | Please see the explanation to Form 990, Part VI, Section A, Line 6, or Line 7a, above. |
| Form 990, Part VI, Section B, Line 11b | OSMM's financial information is compiled during the fiscal year by an independent CPA accountant. The accountant creates an income and expense statement and a balance sheet. A specialist familiar with 501(c) organizations then creates the Form 990 Informational Returns using the information from the income statements and balance sheets, as well as information provided at the OSMM website, or by one of the officers. |
| Form 990, Part VI, Section C, Line 17 | In June of 2011, OSMM submitted a registration exemption application with the IL Attorney General Office, Charitable Trusts Bureau. By letter dated Nov. 18, 2011, the Bureau approved OSMM's application finding that as a religious organization OSMM is exempt from filing annual financial reports under the IL Charitable Trust and Solicitations Acts. |
| Form 990, Part VI, Section C, Line 19 | OSMM makes its governing documents available to the public upon request. Also, OSMM Articles of incorporation are available to the public at the IL Sec. of State website, Corporations Search. OSMM 990 Informational Returns are available to the public at the IRS Tax Exempt Organization Search website. Upon request, OSMM will provide a copy of any of the above or any other public document (such as the IRS 501(c)(3) determination letter and IRS Application for Recognition of 501(c)(3) Exempt Status) by mail or email. |
| Form 990, Part XI, Line 9 | According to the instructions at Part XI, Reconciliation of Net Assets, Line 10 of Part XI, must be the same as the figure entered into Part X, Balance Sheet, Line 32, Column B. According to the 2022 balance sheet, the "equity" figure at the end of 2022 is $766,624 (prior to adding 2022 net income ($395,501). (The $395,501 figure is already added at Part XI, Line 3.) The balance sheet for 2021 shows $628,553 for "total equity" as of Dec. 31, 2021, which should be the opening "total equity" for 2022. The difference between the end of 2022 "equity" figure and beginning of 2022 "total equity" figure is $138, 070. In other words, the corporation's equity increased by this dollar figure during 2022. When $138,070 is added here Part XI, Line 10, matches Part X, Line 32 (Column B) as required. |
| Software ID: | 22015720 |
| Software Version: | v1.00 |