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)
![]() |
(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.") .. | ||||||
| 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 | ||||||
| 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) .. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 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 | ||||||
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.") . | 365,910 | 285,005 | 361,433 | 700,682 | 414,428 | 2,127,458 |
| 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 | 71,734 | 105,153 | 138,228 | 171,196 | 122,292 | 608,603 |
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | 0 | 0 | 0 | 0 | 0 | 0 |
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | 0 | 0 | 0 | 0 | 0 | 0 |
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | 0 | 0 | 0 | 0 | 0 | 0 |
| 6 | Total. Add lines 1 through 5 | 437,644 | 390,158 | 499,661 | 871,878 | 536,720 | 2,736,061 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 24,845 | 22,915 | 21,568 | 25,345 | 63,256 | 157,929 |
| 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. | 187,605 | 101,129 | 224,442 | 448,884 | 228,075 | 1,190,135 |
| c | Add lines 7a and 7b.. | 212,450 | 124,044 | 246,010 | 474,229 | 291,331 | 1,348,064 |
| 8 | Public support. (Subtract line 7c from line 6.) | 1,387,997 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 437,644 | 390,158 | 499,661 | 871,878 | 536,720 | 2,736,061 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 0 | 0 | 0 | 0 | 0 | 0 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | 0 | 0 | 0 | 0 | 0 | 0 |
| c | Add lines 10a and 10b. | 0 | 0 | 0 | 0 | 0 | 0 |
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | 0 | 0 | 0 | 0 | 0 | |
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | 0 | 0 | 0 | 0 | 0 | 0 |
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 437,644 | 390,158 | 499,661 | 871,878 | 536,720 | 2,736,061 |
| 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 |
|---|
| Return Reference | Explanation |
|---|
| Software ID: | 24021167 |
| Software Version: | v1.00 |
| Return Reference | Explanation |
|---|---|
| Form 990, Part III, Line 3 | RelationalWisdom360 (RW360") engaged Rankin and Morgen Wilbourne in as employees to expand its ministry in 2023 by conducting activities consistent with the charitable purposes of RW360 by offering content and support for struggling leaders in the church through a diverse range of thought-provoking articles and essays. At the time that RW360 engaged Rankin and Morgen Wilbourne to expand its ministry, the parties intended that eventually the activities of Rankin and Morgen Wilbourne might be conducted by a separate entity that would seek its own exemption from tax under IRC 501 (c)(3). In 2023, Rankin and Morgen Wilbourne organized Broom Tree Media Inc. [EIN 93-2963643], an Indiana nonprofit religious corporation, which the IRS determined on March 13, 2024, to be exempt from tax under section 501(c)(3) of the Internal Revenue Code effective September 1, 2023. Effective May 1, 2024, Broom Tree Media Inc began to employ Rankin and Morgen Wilbourne to continue the activities that they previously performed for RW360, and RW360 transferred $141,166.85 to Broom Tree Media Inc., which was the approximate amount of net funds that donors previously donated to RW360 in support of the Broom Tree Media ministry while being conducted at RW360 after taking into consideration the salary and other compensation-related expenses incurred by RW360 to employ Rankin and Morgen Wilbourne. RW360 continues to operate its many other nonprofit activities. Please see the application of Broom Tree Media Inc. for its tax-exempt status. The proposed "spin off" of the activities of Rankin and Morgen Wilbourne from RW360 to Broom Tree Media Inc. was described in detail in the application for tax exempt status of Broom Tree Media Inc. Form 990, Part XI, Line 9. Please see the disclosure set forth under "Form 990, Part III, Line 3" regarding the transfer of funds to Broom Tree Media Inc. In 2024, RW360 paid reportable compensation to Rankin and Morgen Wilbourne and paid expenses related to their ministry, which are reflected on the appropriate lines of Form 990. |
| Form 990, Part VI, Section A, Line 2 | Corlette Sande, a member of the Board of Directors, is the wife of Ken Sande, who serves as president of the organization and is also a director on the Board |
| Form 990, Part VI, Section B, Line 11b | A copy of form 990 was provided to each member of the Board of Directors and they were given the opportunity to suggest changes or corrections before it was submitted to the IRS |
| Form 990, Part VI, Section B, Line 12c | o A current copy of the conflict of interest policy is emailed to each Board Member and staff member annually and results are discussed at a subsequent Board meeting. |
| Form 990, Part VI, Section B, Line 15 | o Compensation for the president of Relational Wisdom 360 is determined by the Board of Directors on an annual basis. The Board gathers information on how comparable non-profits compensate their chief executive officers. This information, along with an overall understanding of the ministry's finances, is taken into consideration when determining the compensation for the president. Changes in the president's salary must be documented by office board minutes. Relational Wisdom 360' Board of Directors is not compensated. Compensation for other executive level staff is based on compensation data that is gathered on an annual basis. This data is used to help determine if the overall pay structure at Relational Wisdom 360 is an appropriate range. Staff salaries are compared to salaries of employees at other regional businesses, as well as to other non-profit corporations. While all positions do not have reliable comparison data, many do, and this enables us to develop a compensation structure for the organization. |
| Form 990, Part VI, Section C, Line 19 | Our governing documents, conflict of interest policy, and financial statements are contained in a binder in our corporate office and are available upon request for personal examination. |
| Form 990, Part XI, Line 9 | RelationalWisdom360 (RW360") engaged Rankin and Morgen Wilbourne in as employees to expand its ministry in 2023 by conducting activities consistent with the charitable purposes of RW360 by offering content and support for struggling leaders in the church through a diverse range of thought-provoking articles and essays. At the time that RW360 engaged Rankin and Morgen Wilbourne to expand its ministry, the parties intended that eventually the activities of Rankin and Morgen Wilbourne might be conducted by a separate entity that would seek its own exemption from tax under IRC 501 (c)(3). In 2023, Rankin and Morgen Wilbourne organized Broom Tree Media Inc. [EIN 93-2963643], an Indiana nonprofit religious corporation, which the IRS determined on March 13, 2024, to be exempt from tax under section 501(c)(3) of the Internal Revenue Code effective September 1, 2023. Effective May 1, 2024, Broom Tree Media Inc began to employ Rankin and Morgen Wilbourne to continue the activities that they previously performed for RW360, and RW360 transferred $141,166.85 to Broom Tree Media Inc., which was the approximate amount of net funds that donors previously donated to RW360 in support of the Broom Tree Media ministry while being conducted at RW360 after taking into consideration the salary and other compensation-related expenses incurred by RW360 to employ Rankin and Morgen Wilbourne. RW360 continues to operate its many other nonprofit activities. Please see the application of Broom Tree Media Inc. for its tax-exempt status. The proposed "spin off" of the activities of Rankin and Morgen Wilbourne from RW360 to Broom Tree Media Inc. was described in detail in the application for tax exempt status of Broom Tree Media Inc. Form 990, Part XI, Line 9. Please see the disclosure set forth under "Form 990, Part III, Line 3" regarding the transfer of funds to Broom Tree Media Inc. In 2024, RW360 paid reportable compensation to Rankin and Morgen Wilbourne and paid expenses related to their ministry, which are reflected on the appropriate lines of Form 990. |
| Software ID: | 24021167 |
| Software Version: | v1.00 |