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 | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
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(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 103,330 | 53,850 | 56,714 | 71,194 | 41,743 | 326,831 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 103,330 | 53,850 | 56,714 | 71,194 | 41,743 | 326,831 |
| 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) .. | 128,498 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 198,333 | |||||
Calendar year
(or fiscal year beginning in)
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(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 103,330 | 53,850 | 56,714 | 71,194 | 41,743 | 326,831 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 41,031 | 74,056 | 71,907 | 81,101 | 14,751 | 282,846 |
| 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.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | 609,677 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (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) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (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 2024 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-2024 |
(iii) Distributable Amount for 2024 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2024 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2024: | ||||
| a From 2019....... | ||||
| b From 2020....... | ||||
| c From 2021....... | ||||
| d From 2022....... | ||||
| e From 2023....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2024 distributable amount | ||||
|
i
Carryover from 2019 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2024 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2024 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2024, 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 2024. 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 2025. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2020..... | ||||
| b Excess from 2021..... | ||||
| c Excess from 2022..... | ||||
| d Excess from 2023..... | ||||
| e Excess from 2024..... | ||||
| Facts And Circumstances Test |
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| Page 2 Part II Section C Line 17a - 10% Facts and Circumstances Test - 2024 Up until 2020 our PUBLIC SUPPORT percentage was consistently in the 60% range for the previous 25 years and so we never had any problems meeting the 33 1/3% PUBLIC SUPPORT threshold requirement to be considered a PUBLIC SUPPORTED ministry. But beginning in 2020 three major factors occurred that eventually resulted in our PUBLIC SUPPORT PERCENTAGE falling below the 33 1/3% threshold requirement in 2023 and 2024. These three factors were as follows: 1)When the Covid19 pandemic hit the United States in 2020 we were locked into a lease which was not going to expire until September 2027. This lease included a conference building, 45 acres, 2 residences, and 3 dormitory style buildings that we used to house our overnight Bible conference guests in. We had leased this property for nearly 25 years and this property is where we had held all of our Sunday Evening Church Services and Bible conferences during those 25 years. It was shortly after the pandemic hit that the State of Washington passed regulations that no longer allowed us to have our Sunday Evening Church Services and Bible Conferences. Those two areas of our ministry provided a large portion of our PUBLIC SUPPORT as well as a large portion of our TOTAL SUPPORT. Not being able to have these public meetings resulted in the PUBLIC SUPPORT we were receiving to shrink substantially, also reducing our PUBLIC SUPPORT PERCENTAGE. Additionally, we soon realized that we would need to find a temporary source of NEW income if we were to survive the pandemic financially. This led us to make the changes to our ministry mentioned in #2 below which also negatively affected our PUBLIC SUPPORT PERCENTAGE. 2) In order to pay our lease and other operating expenses during the Covid19 pandemic, we decided to temporarily convert the three dormitory buildings that we were leasing into personal family residences and rent them out to individual families until we could once again have our Sunday Evening Church Services and Bible conferences. We began renting out those residences in late 2020 and we continued doing this until the end of February 2024. The rents we were receiving made it possible for us to pay our lease and operating expenses during the time we were not able to hold our Sunday Evening Church Services and Bible conferences. However the GROSS rents we received ended up having to be reported as part of our TOTAL SUPPORT on Schedule A Part II Section B Line 8 rather than PUBLIC SUPPORT on Schedule A Part II Section A Line 1. This ended up skewing our PUBLIC SUPPORT PERCENTAGE for the years of 2020 through 2024. The amount of income from gross rents we had to report in 2020 as part of TOTAL SUPPORT (Not public support) was $11,100., in 2021 it was $46,098., in 2022 it was $50,425., in 2023 it was $58,500., and in 2024 it was $10,900. With our PUBLIC SUPPORT having decreased due to not being able to hold our Church Services and Bible conferences in 2020 - 2023 and our gross rents having to reported as TOTAL SUPPORT for that same period, our PUBLIC SUPPORT PERCENTAGE (Public Support divided by Total Support) fell below the 33 1/3% in 2023 to 31.83% and fell to 32.54% in 2024. See Schedule A Page 2 Part II Section C Line 14 and 13. 3) In addition to not being able to hold our Church Services and Bible Conference during 2020 - 2023 due to Covid19 regulations as mentioned above, our President and primary Bible Teacher also became very ill in the latter part of 2023 (metastatic cancer) and so we were not able to start up our Bible conferences in 2023 and 2024 even after the Covid19 regulations were lifted. This also ended up affecting our PUBLIC SUPPORT for the years of 2023 and 2024. For the year 2025 and thereafter we expect our PUBLIC SUPPORT PERCENT to rise above the 33 1/3% threshold once again, due to the following reasons. 1) In late 2023 we once again began to have our Sunday Evening Church Services and expect contributions from the services to slowly increase, helping our PUBLIC SUPPORT amount to increase over time. 2) In early 2024 we were able to renegotiate our lease so that all of the dormitory buildings that we were renting out as family residences are no longer included in the buildings we are leasing. These buildings reverted back to the Landlord and we are no longer receiving gross rents from these buildings and not having gross rents to report as TOTAL SUPPORT. Because of this, our TOTAL SUPPORT in 2025 will have decreased substantially and at the same time our PUBLIC SUPPORT will have increased in 2025. This will result in our PUBLIC SUPPORT PERCENTAGE increasing above the 33 1/3% threshold once again. Those gross rents that we had to report as part of TOTAL SUPPORT in 2020, 2021, 2022, 2023, and 2024 are what caused our PUBLIC SUPPORT PERCENTAGE to fall below the 33 1/3% threshold in the first place. 3)The other parts of our ministry continue to generate PUBLIC SUPPORT and we expect them to continue to do so. These include our ministry to the poor and destitute in Nepal and helping Ukrainian war refugees. The donations we receive from these parts of our ministry increase the PUBLIC SUPPORT that we receive and increase the PUBLIC SUPPORT PERCENTAGE also. With these 3 factors just mentioned, we expect the PUBLIC SUPPORT to rise above the 33 1/3% in 2025 and the following years. Even without these changes we are making, we were well over 10% in 2023 and 2024 and nearly over the 33 1/3% at 32% for 2024. |
| Return Reference | Explanation |
|---|
| Software ID: | 24021167 |
| Software Version: | v1.00 |
| Return Reference | Explanation |
|---|---|
| Form 990-EZ, Part I, Line 8 | Gross Rents $14,750. In 2020 Covid19 shut down all of our Bible Conferences and retreats and we ended up temporarily renting out some of our dormitory facilities we lease as personal residences for 2020, 2021, 2022, 2023 and two months in 2024. This was done in order to be able to pay our lease and other operating expenses while Covid19 shut down our Sunday Evening Church Services and our Bible Conferences. In February 2024 we renegotiated our lease to lower our monthly lease amount and after February 2024 we are no longer involved in renting out any residences. |
| Form 990-EZ, Part I, Line 10 | Rescue Training and Design Center - Kathmandu, Nepal - $21,109. We accept 10 young destitute women at a time in Nepal and teach them how to sew and run a small sewing business, along with sharing the gospel of Jesus Christ with them. This is a 4 month residential training program in Kathmandu, Nepal owned and operated by Nepali Nationals. We provide the funds for these 10 women to attend this program and we have been doing this for about 16 years now. The program includes room, board, tuition, and medical care. We had two groups of 10 students each in 2024. |
| Form 990-EZ, Part I, Line 16 | Description;Amount^Rental Depreciation;492|Rental Repairs;3532|Rental Property Taxes;2373|Rental Telephone and Utilities;1641|Rental Office Supples;90|Rental Insurance;192|Rental Lease;8794|Total Rental Expenses 17114;0|Program Service Depreciation;2460|Program Leasehold Improvements Abandoned;42863|Program Office Supplies;447|Program Supplies;10|Program Licenses;20|Total Program Expenses 45800;0^Total;62914^ |
| Form 990-EZ, Part I, Line 20 | Prior Period Adjustment - error in calculating depreciation in prior 10 years. |
| Form 990-EZ, Part II, Line 24 | Description;EOY Amount^Inventory;0|Equipment;52535|Less Accumulated Depreciation;-51277|Leasehold Improvement;63352|Less Accumulated Depreciation;-35555^Total;29055^ |
| Form 990-EZ, Part II, Line 26 | Description;EOY Amount^Rental Deposits;0^Total;0^ |
| Form 990-EZ, Part IV | Community Bible School (CBS) previously leased from Greg and Teresa Miller 45 acres, which included a conference center building, two homes, four apartments, a commercial kitchen and dining area. This is where CBS held all of its Bible Conferences, Retreats, and Sunday Evening Church services for the past 25 years.When Covid19 health regulations closed down our Sunday Evening Church services and Bible conferences, CBS realized that the pandemic may last a while and in order to survive financially CBS converted some of the dormitory like buildings to personal residences and rented them out. In 2023 CBS decided to not start up Bible Conferences once again due to health problems (Metastatic Cancer) of the director who is CBS's primary Bible Teacher. The lease was renegotiated in 2024 with Greg and Teresa Miller and changed to only include the one conference building. The lease amount was reduced from $7167. per month plus real estate taxes, bldg repairs, and insurance to $2000.00 per month and no cost for any repairs, real estate taxes, and insurance effective March 1, 2024. The lease was for a one year period only and renewable on a month to month basis. . CBS however had to pay $18,500.00 of past due rent that had accumulated over the past 25 years. Total rent paid in 2024 to Greg and Teresa Miller was $52,754,99 which included the past due rent of $18,500.00. A form 1099 - Misc. was filed reporting this amount. |
| Software ID: | 24021167 |
| Software Version: | v1.00 |