2025-02-17T13:19:55+00:00 2024-06-30 332621854 CRI Capin Crouse Advisors LLC 345 Massachusetts Ave Suite 300 Indianapolis IN 46204 990 2023-07-01 311782614 Believers Stewardship Services Inc BELI 5635824818 2250 Chaney Road Dubuque IA 52001 Robert C Sullivan President & CEO 5635824818 2025-02-17 true Sara Tibbott P01486965 5055022746 2025-02-17 2023 2025-03-06 01:10:19Z Legacy Ministry Services Robert C Sullivan 2250 Chaney Road Dubuque IA 52001 8961678 false X www.legacyministryservices.com X 2001 IN Assisting Christian believers to glorify God through biblical stewardship 7 6 5 6 0 0 9859946 3610180 0 0 1762149 1135990 95489 29832 11717584 4776002 3420842 3669299 0 0 586537 549967 0 29032 453953 364225 4461332 4583491 7256252 192511 22648425 23409163 3999237 3779916 18649188 19629247 The ministry is designed to glorify God in fulfilling biblical stewardship by assisting Christians to accomplish their financial & estate planning goals & by supporting local New Testament churches & associated ministries with financial and governance related matters. false false 4099822 3669299 Rendering donor advised fund and other fund management services to individuals, trusts/estates, and active or dissolved churches/ministries, providing churches and other ministries with corporate governance, and assisting churches with asset dissolution during the year. 30000 Rendering estate planning services (e.g., assistance in the preparation of wills, revocable living trusts, powers of attorney, estate and trust tax returns) and planned giving (e.g., administration of charitable gift annuities and charitable remainder trusts) to clients as well as other ministries' clients during the fiscal year, benefiting many charities besides LMS. Providing donor education through seminars in areas of estate planning and planned giving. We entered into a subscription agreement with Freewill in order for us to have an effective tool to assist most individuals to prepare wills, trusts, etc. This subscription tool if offered to clients at no charge, because we cover the cost. 5948 6052 Rendering or paying other vendors to render tax preparation services to individuals (including missionaries, and ministers of the gospel), trusts and estates, and a few charitable organizations. 4135770 true true false false true false false false true true true true false true false true false false false true true false false false false false true false false false false false false false false false false true false false false false true true false false false true X 39 0 true 5 true false false false false false false false false false false false false false false false X 7 6 false false false false false false false true true false false true true true true true true true false false CA CO CT FL GA AL HI IL KS KY LA ME AK MD MA MI MN MS MO NV NH NJ NM NY NC ND OH OK OR PA AZ RI SC TN TX UT VA AR WA WV WI X Glen Deligdisch 5635824818 2250 Chaney Rd Dubuque IA 52001 Mark Keller Risk Officer 1.0 X X 0 0 0 Robert Sullivan President & CEO 40.0 X X 115507 0 19005 Samuel Thorpe Jr Vice Chairman 0.2 X X 0 0 0 Walkter Skip Elliott Treasurer 1.0 X X 0 0 0 William Coyle Chairman & Assistant Secretary 2.0 X X 0 0 0 John Peasland Director 0.5 X 0 0 0 Paul Bonner Director 0.2 X 0 0 0 115507 0 19005 1 false false false 0 3610180 744990 3610180 0 0 0 0 0 546857 546857 7041 7041 16739 16739 0 16739 16739 4774809 4185676 589133 0 589133 589133 6052 6052 0 0 6052 4776002 6052 0 1159770 3611069 3611069 58230 58230 0 0 141757 56202 85482 73 59697 23668 35998 31 194729 77203 117426 100 57705 22878 34797 30 68329 27090 41204 35 27750 9886 15337 2527 41911 35911 6000 34706 31514 3164 28 83284 83284 19146 17386 1745 15 8245 360 0 7885 7867 4584 1082 2201 18570 6081 9885 2604 43481 32688 181 10612 1590 1590 700 700 14736 5158 8252 1326 7775 7775 Subscription expense 43709 1563 41138 1008 38505 30315 7633 557 4583491 4135770 418689 29032 857822 591204 3720 705 0 0 0 0 18194 34241 840496 90738 1049895 749758 12954813 14002172 3876551 4370171 3887430 3660912 0 0 22648425 23409163 20675 25155 495644 536593 0 0 20000 20000 3462918 3198168 3999237 3779916 X 18428357 19435631 220831 193616 18649188 19629247 22648425 23409163 X 192511 762495 25053 X false true X true false X 2606705 3122157 4429019 9859946 3610180 23628007 0 0 2606705 3122157 4429019 9859946 3610180 23628007 2420591 21207416 323443 348353 447661 469034 570637 2159128 0 0 0 0 33126 6052 39178 25826313 171750 0.8212 0.8137 X Schedule A, Part II, Line 1 Unusual grant received in 2022-2023 (same trust as 2012-2013's): $30,503 Schedule A, Part II, Line 10 Other Income DESCRIPTION - MISC. INCOME, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - 33126.0, COLUMN E - 6052.0, COLUMN F - 39178.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 92 3241012 3454632 14662412 true true 75000 75000 75000 75000 75000 75000 75000 75000 75000 75000 0.0 1.0 0.0 false false 740000 740000 41472 32558 8914 59024 58180 844 749758 Mineral Rights 135000 U.S. Treasury Notes 4235171 4370171 Charitable Trust & Agency 3660912 F Note Receivable - EBC Loan 3660912 Charitable Trust Obligations and agency funds 2585355 Liability under charitable remainder trusts 612813 3198168 5581550 762495 18000 25053 805548 4776002 0 0 4776002 4601491 18000 0 18000 4583491 0 0 4583491 Schedule D, Part V, Line 4 Intended uses of endowment funds The $75,000 is to be held in perpetuity with any earnings benefiting the organization. The funds are pooled with other operational reserves and therefore earnings are not separately identified for the permanently restricted endowment fund. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Actuarial gain - 25053 true Europe (Including Iceland and Greenland) 0 0 Grantmaking 22400 North America (Canada & Mexico only) 0 0 Grantmaking 21830 Sub-Saharan Africa 0 0 Grantmaking 14000 0 0 0 0 0 0 58230 0 58230 Europe (Including Iceland and Greenland) General Support 19400 Wire Transfer Sub-Saharan Africa General Support 14000 Wire Transfer North America (Canada & Mexico only) General Support 13980 Wire Transfer North America (Canada & Mexico only) General Support 7850 Wire Transfer 4 0 false false false false false false Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds BSS distributes funds to foreign organizations upon the suggestion of trusted donors. BSS confirms the recipient organization's nonprofit status in its respective country before initial transfer of funds. Nonprofit status is further confirmed annually. Since BSS sends donations for general support with suggested use, it usually only requires general accounting for the amounts given. Additionally, BSS adjusts its monitoring procedures based on the perceived risk. For the Canadian organizations, BSS merely confirms the organizations are still registered charities. For the European organizations, an initial affidavit or monthly general accounting and annual financial statements are also required. For the African organization, internal accountings are also reviewed. Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual; SUB-SAHARAN AFRICA-Accrual Schedule F, Part II, Line 1 Method used to account for expenditures on org's financial statements EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual; SUB-SAHARAN AFRICA-Accrual true Christian Missions in Many Lands Inc PO Box 13 Spring Lake NJ 07762 132688413 501(c)(3) 924101 General Support Emmaus Bible College 2570 Asbury Road Dubuque IA 52002 362270695 501(c)(3) 584363 General Support Veritas Church of Cedar Rapids 509 3rd Street SE Cedar Rapids IA 52401 473996760 501(c)(3) 200000 General Support Christian Workers Fellowship Fund Inc PO Box 12347 Kansas City KS 66112 426073219 501(c)(3) 181262 General Support Immanuel Mission Carrizo Christian Academy Teec Nos Pos AZ 865142000 860178476 501(c)(3) 146151 General Support School Ministries Inc 101 Rice Bent Way 6 Columbia SC 29229 570942086 501(c)(3) 134158 General Support Believers Gospel Chapel - GA PO Box 5866 Augusta GA 309165866 237289811 501(c)(3) 102800 General Support Arbor Oaks Bible Chapel 2843 JFK Road Dubuque IA 52002 421231207 501(c)(3) 56446 General Support Believers' Chapel 1820 South Rutherford Boulevard Murfreesboro TN 37130 621137341 501(c)(3) 54200 General Support Crossroads Bible Chapel 334 Cross Road Dartmouth MA 02747 900638454 501(c)(3) 50000 General Support Gospel Missions of India Inc PO Box 1043 Warren MI 54490 382517938 501(c)(3) 49950 General Support Emmaus Worldwide PO Box 1028 Dubuque IA 52004 010555559 501(c)(3) 43176 General Support Red Bench Bible Church 4706 E 14th Avenue Spokane Valley WA 99212 300491803 501(c)(3) 40000 General Support Boulevard Bible Chapel 8201 SW 27th Place Davie FL 33328 770713790 501(c)(3) 36000 General Support Horton Haven Christian Camp PO Box 276 Chapel Hill TN 37034 237445262 501(c)(3) 36000 General Support Shiloh Bible Camp 2812 North River Road Cosmopolis WA 98537 911224225 501(c)(3) 34100 General Support Pioneers 10123 William Carey Drive Orlando FL 32832 521206938 501(c)(3) 29200 General Support CAF 1040 PO Box 110 Alpharetta GA 30009 582619416 501(c)(3) 26676 General Support Moody Bible Institute Attn Stewardship Department Chicago IL 60610 362167792 501(c)(3) 26000 General Support North Boulevard Church of Christ 1112 N Rutherford Blvd Murfreesboro TN 37130 626011027 501(c)(3) 25000 General Support The Hill 989 Hardin Wadesboro Road Hardin KY 42048 311023842 501(c)(3) 25000 General Support Friends of Israel PO Box 908 Bellmawr NJ 080990908 231365331 501(c)(3) 24650 General Support Maplewood Bible Chapel c/o Roy Areeckal Treasurer Bergenfield NJ 07621 132688413 501(c)(3) 24000 General Support Voice of Christ Media Ministries PO Box 7145 Beaverton OR 97007 330078914 501(c)(3) 20600 General Support Mountain Top Youth Camp 1460 Mackay Lane Pinnacle NC 27043 566061681 501(c)(3) 20549 General Support New Heights Chapel 2650 Street Andrews Drive Murfreesboro TN 37128 626072883 501(c)(3) 20200 General Support Northgate Gospel Chapel 23442 23rd Avenue S Des Moines WA 98198 237287239 501(c)(3) 20000 General Support Camp Li-Lo-Li 8811 Sunfish Run Road Randolph NY 14772 160867058 501(c)(3) 18900 General Support Artists in Christian Testimony International PO Box 1649 Brentwood TN 370241649 953660821 501(c)(3) 18000 General Support Fort Lauderdale Hope Bible Chapel 141 NW 38th Street Fort Lauderdale FL 33309 237375996 501(c)(3) 18000 General Support Cru PO Box 628222 Orlando FL 328628222 956006173 501(c)(3) 17050 General Support Deeper Walk International 13295 Illinois Street Carmel IN 46032 421315492 501(c)(3) 16750 General Support Village Church 574 Rimer Pond Road Blythewood SC 29016 571130583 501(c)(3) 16500 General Support Wauwatosa Bible Chapel 2200 N 67th St Wauwatosa WI 53213 237199376 501(c)(3) 16200 General Support Eurasia Partners Network 12472 Lake Underhill Road Orlando FL 328287144 462783813 501(c)(3) 15000 General Support 5 Loaves Food Pantry 4401 Williford Road Sachse TX 75048 814676309 501(c)(3) 13000 General Support Ethnos360 312 West First Street Sanford FL 327711231 396024926 501(c)(3) 12800 General Support National Consultants Group Inc 103 Locust Ridge Road Banner Elk NC 28604 582590069 501(c)(3) 12630 General Support Woodside Bible Chapel c/o T Wilson 6817 Lyons St Morton Grove IL 60053 237198170 501(c)(3) 12000 General Support Life's Key PO Box 98100 Pittsburgh PA 15227 251373020 501(c)(3) 11800 General Support Navigators PO Box 6079 Albert Lea MN 560076679 846007896 501(c)(3) 11100 General Support Voice of the Martyrs PO Box 443 Bartlesville OK 74005 731395057 501(c)(3) 10500 General Support Wycliffe Bible Translators Inc PO Box 628200 Orlando FL 32771 396024926 501(c)(3) 10450 General Support Allow the Children 20883 Timberlake Road Lynchburg VA 24502 582673475 501(c)(3) 9940 General Support Nashville Gospel Chapel 7305 Sonya Drive Nashville TN 37209 620961865 501(c)(3) 9870 General Support Samaritan's Purse PO Box 3000 Boone NC 286073000 581437002 501(c)(3) 7800 General Support Independent Faith Mission PO Box 7791 Greensboro NC 27417 251302920 501(c)(3) 7500 General Support The Father's Ranch Ministries PO Box 1352 Tonasket WA 98855 912077375 501(c)(3) 7500 General Support Calvary Chapel SE Portland 13520 SE Pheasant Court Milwaukie OR 97222 931081040 501(c)(3) 7200 General Support HBI Global Partners PO Box 3037 Broken Arrow OK 74013 951996703 501(c)(3) 6000 General Support Northern Hills Bible Chapel 740 Johns Hill Road Wilder KY 41076 237198955 501(c)(3) 5800 General Support 51 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Prior to initial disbursement of funds to a domestic organization, BSS obtains each organization's 501(c)(3) letter and confirms the organization's current status in Publication 76 or obtains reasonable support that the organization is a church (170(b)(A)(1)(i). For organizations to which BSS has not granted funds for a prolonged time, BSS reconfirms 501(c)(3) status in Publication 76. In addition, BSS receives news updates on projects and financial reports when requested. Contributions to 501(c)(3)'s are given as unrestricted general support. BSS provides suggestions for use of the contributions, but specifically states that the suggestions are subject to the recipient organization's control. X 29 744990 Market value 0 false true true Schedule M, Part I, Line 32b Third parties used to solicit, process, or sell noncash contributions The organization uses real estate professionals and other experts to sell real property when contributed to the organization. Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - The number of contributions represent the number of contributions received, not the number of items donated. Form 990, Part V, Line 2a Believers Stewardship Services, Inc.'s employees are outsourced from a professional employment organization. Believers Stewardship Services, Inc. reimburses the professional employment organization for the employees' compensation and the reimbursements are reported on 990 Part VII, Section A and 990 Part IX, Lines 5-10. Form 990, Part VI, Line 1a The Executive Committee shall consist of at least three (3) Directors of the Corporation, two of which shall be the Chairman of the Board, as specified in Article 4, section 15, and the President, as specified in Article 6, section 4, respectively, who shall serve as members of the Executive Committee with the right to vote, and one of which shall be appointed by the Board and shall serve at the pleasure of the Board. Subject to the limitations set forth in Section 2 of this Article 5, the Executive Committee shall have and exercise the full authority of the Board of Directors between meetings of the Board. Per Section 2 of Article 5, the Executive Committee may not: (1) adopt a plan for the distribution of the assets of the Corporation, or for dissolution: (2) fill vacancies on the Board or on any committees; (3) elect, appoint or remove any office or Director or member of any committee, or fix the compensation of any member of a committee; (4) adopt, amend or repeal the bylaws of the Articles of Incorporation of the Corporation; (5) adopt a plan of merger or adopt a plan of consolidation with another Corporation, or authorize the sale, lease, exchange or mortgage of all or substantially all of the property or assets of the Corporation; or (6) amend, alter, repeal or take action inconsistent with any resolution or action of the Board when the resolution or action of the Board provides by its terms that it shall not be amended, altered or repealed by action of a committee. Form 990, Part VI, Line 15b The organization does not compensate any other officers or key employees. Therefore, this line was answered no in accordance with the instructions. Form 990, Part VI, Line 11b Review of form 990 by governing body Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy The conflict of interest policy is reviewed at the Annual Meeting. Directors and officers are required to document and disclose any potential conflicts of interest. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. Form 990, Part VI, Line 15a Process to establish compensation of top management official The Board of Directors established the Executive Compensation Committee, composed of the Chairman, Treasurer, and Risk Officer who review the President's salary and benefits on an annual basis and provide a recommendation for the Board. The Committee reviews comparability data on a periodic basis and documents its deliberations in annual meeting minutes. Form 990, Part VI, Line 19 Required documents available to the public The governing documents, conflict of interest policy and financial statements are available upon request. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue Misc revenue - Total Revenue: 6052, Related or Exempt Function Revenue: 6052, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Actuarial gain - 25053; Charitable Remainder Trust (3) Trust IA Believers Stewardship Services Inc Trust true false false false false false false false false false false false false false false false false false false false