2026-04-24T08:44:15-05:00 2025-06-30 332621854 CRI CAPIN CROUSE ADVISORS LLC 345 MASSACHUSETTS AVE STE 300 INDIANAPOLIS IN 46204 990 2024-07-01 311782614 BELIEVERS STEWARDSHIP SERVICES INC BELI 5635824818 2250 CHANEY ROAD DUBUQUE IA 52001 ROBERT C SULLIVAN PRESIDENT & CEO 5635824818 2026-04-24 1 1 SARA TIBBOTT P01486965 5055022746 2026-04-24 2024 2025-03-06 01:10:19Z LEGACY MINISTRY SERVICES ROBERT C SULLIVAN 2250 CHANEY ROAD DUBUQUE IA 52001 11061739 0 X WWW.LEGACYMINISTRYSERVICES.COM X 2001 IN ASSISTING CHRISTIANS BELIEVERS TO GLORIFY GOD THROUGH BIBLICAL STEWARDSHIP 7 6 5 6 0 0 3610180 3553854 0 0 1135990 983215 29832 7917 4776002 4544986 3669299 4127238 0 0 549967 583517 0 0 19194 364225 395363 4583491 5106118 192511 -561132 23409163 24228747 3779916 4278252 19629247 19950495 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. 0 0 4551390 4127238 RENDERING DONOR ADVISED FUND AND OTHER FUND MANAGEMENT SERVICES TO INDIVIDIUALS, 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. 31400 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 IS OFFERED TO CLIENTS AT NO CHARGE, BECAUSE WE COVER THE COST. 11151 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. 4593941 1 1 0 0 0 1 0 0 0 1 1 1 1 0 1 0 1 0 0 0 1 1 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0 1 1 0 0 0 1 X 35 0 1 5 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 AK AL AR AZ CA CO CT FL GA HI IL KS KY LA MA MD ME MI MN MO MS NC ND NH NJ NM NV NY OH OK OR PA RI SC TN TX UT VA WA WI WV X GLEN DELIGDISCH 5635824818 2250 CHANEY ROAD DUBUQUE IA 52001 ROBERT SULLIVAN PRESIDENT & CEO 40.00 X X 121658 0 19279 WILLIAM COYLE CHAIRMAN 2.00 X X 0 0 0 SAMUEL THORPE JR VICE CHAIRMAN 0.20 X X 0 0 0 WALTER SKIP ELLIOTT TREASURER 1.00 X X 0 0 0 MARK KELLER RISK OFFICER 1.00 X X 0 0 0 PAUL BONNER SECRETARY 0.20 X X 0 0 0 JOHN PEASLAND DIRECTOR 0.50 X 0 0 0 121658 0 19279 1 0 0 0 0 3553854 1497630 3553854 599213 599213 7917 7917 6446449 454306 6036753 480000 409696 -25694 384002 384002 4544986 0 0 991132 4027413 4027413 99825 99825 153044 60442 92519 83 274473 108398 165925 150 87468 34544 52876 48 38665 15270 23374 21 29867 10515 16648 2704 27811 27811 37153 35045 2108 85656 85656 23979 22618 1361 8071 8071 12628 7651 3780 1197 41666 8090 32303 1273 39090 25352 2041 11697 2365 2365 175 175 5248 1837 2939 472 7865 7865 SUBSCRIPTION EXPENSE 77721 2790 74058 873 25935 20509 4750 676 5106118 4593941 492983 19194 591204 1524759 705 14451 34241 30965 104346 95986 9758 8360 14002172 15289329 5110171 3580506 3660912 3780377 23409163 24228747 25155 461 536593 587853 20000 0 3198168 3689938 3779916 4278252 X 19435631 19591153 193616 359342 19629247 19950495 23409163 24228747 X -561132 859703 22677 X 0 1 X 1 0 X 3122157 4429019 9859946 3610180 3553854 24575156 3122157 4429019 9859946 3610180 3553854 24575156 1560259 23014897 348353 447661 469034 570637 607130 2442815 33126 6052 39178 27057149 5843 0.85060 0.82120 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISC INCOME - 2022 AMOUNT: $ 33,126. 2023 AMOUNT: $ 6,052. SCHEDULE A, PART II, LINE 1: UNUSUAL GRANT RECEIVED IN 2022-2023 (SAME TRUST AS 2012-2013'S): $30,503 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 94 3223525 3523602 14736715 1 1 75000 75000 75000 75000 75000 75000 75000 75000 75000 75000 0.00000 1.00000 0.00000 0 0 45322 36962 8360 59024 59024 0 8360 MINERAL RIGHTS 135000 C U.S. TREASURY NOTES 2229206 C REAL ESTATE 1216300 C 3580506 CHARITABLE TRUST & AGENCY 3780377 F 3780377 CHARITABLE TRUST OBLIGATIONS AND AGENCY FUNDS 3073524 LIABILITY UNDER CHARITABLE REMAINDER TRUSTS 616414 3689938 5445366 859703 18000 22677 900380 4544986 0 4544986 5124118 18000 18000 5106118 0 5106118 PART V, LINE 4: 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. PART XI, LINE 2D - OTHER ADJUSTMENTS: ACTUARIAL GAIN 22,677. 1 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 51725 SUB-SAHARAN AFRICA 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 26100 NORTH AMERICA (CANADA & MEXICO ONLY) 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 22000 0 0 0 0 0 0 99825 0 99825 EUROPE (INCLUDING ICELAND & GREENLAND) GENERAL SUPPORT 48725 WIRE TRANSFER 0 SUB-SAHARAN AFRICA GENERAL SUPPORT 26100 WIRE TRANSFER 0 NORTH AMERICA (CANADA & MEXICO ONLY) GENERAL SUPPORT 17000 WIRE TRANSFER 0 3 0 0 0 0 0 0 0 PART I, LINE 2: BELIEVERS STEWARDSHIP SERVICES, INC. D/B/A LEGACY MINISTRY SERVICES (LMS) DISTRIBUTES FUNDS TO FOREIGN ORGANIZATIONS UPON THE SUGGESTION OF TRUSTED DONORS. LMS CONFIRMS THE RECIPIENT ORGANIZATION'S NONPROFIT STATUS IN ITS RESPECTIVE COUNTRY BEFORE INITIAL TRANSFER OF FUNDS. NONPROFIT STATUS IS FURTHER CONFIRMED ANNUALLY. SINCE LMS SENDS DONATIONS FOR GENERAL SUPPORT WITH SUGGESTED USE, IT USUALLY ONLY REQUIRES GENERAL ACCOUNTING FOR THE AMOUNTS GIVEN. ADDITIONALLY, LMS ADJUSTS ITS MONITORING PROCEDURES BASED ON THE PERCEIVED RISK. FOR THE CANADIAN ORGANIZATIONS, LMS 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. PART I, LINE 3: THE ORGANIZATION TRACKED EXPENDITURES IN ACCORDANCE WITH ACCRUAL BASIS OF ACCOUNTING. 1 CHRISTIAN MISSIONS IN MANY LANDS INC PO BOX 13 SPRING LAKE NJ 07762 132688413 501(C)(3) 984991 0 GENERAL SUPPORT RENAISSANCE CHARITABLE FOUNDATION INC 8888 KEYSTONE CROSSING INDIANAPOLIS IN 46240 352129262 501(C)(3) 683555 0 GENERAL SUPPORT MOUNTAIN TOP YOUTH CAMP 1460 MACKAY LANE PINNACLE NC 27043 566061681 501(C)(3) 210147 0 GENERAL SUPPORT EMMAUS UNIVERSITY 2570 ASBURY ROAD DUBUQUE IA 52002 362270695 501(C)(3) 167623 0 GENERAL SUPPORT LAND O'LAKES BIBLE CHAPEL 1209 LIVINGSTON ROAD LUTZ FL 33549 311698180 501(C)(3) 125000 0 GENERAL SUPPORT CHRISTIAN WORKERS FELLOWSHIP FUND INC PO BOX 12347 KANSAS CITY KS 66112 426073219 501(C)(3) 121084 0 GENERAL SUPPORT REST HAVEN HOMES INC 1424 UNION AVE NE GRAND RAPIDS MI 49505 381598954 501(C)(3) 106800 0 GENERAL SUPPORT BELIEVERS' CHAPEL 1820 SOUTH RUTHERFORD BOULEVARD MURFREESBORO TN 37130 621137341 501(C)(3) 102653 0 GENERAL SUPPORT RENEWED LIFE MINISTRIES OUTREACH PO BOX 330007 MURFREESBORO TN 37133 621668374 501(C)(3) 100000 0 GENERAL SUPPORT CUMBERLAND WILDERNESS RETREAT INC 843 EVERETT SPRINGS ROAD NE ALTAMONT TN 37301 461592997 501(C)(3) 100000 0 GENERAL SUPPORT IMMANUEL MISSION CARRIZO CHRISTIAN ACADEMY TEEC NOS POS AZ 865142000 860178476 501(C)(3) 96002 0 GENERAL SUPPORT CAMP BEREA 68 BEREA RD HEBRON NH 03241 222736224 501(C)(3) 88850 0 GENERAL SUPPORT EMMAUS WORLDWIDE PO BOX 1028 DUBUQUE IA 52004 010555559 501(C)(3) 79400 0 GENERAL SUPPORT SCHOOL MINISTRIES INC 101 RICE BENT WAY 6 COLUMBIA SC 29229 570942086 501(C)(3) 65000 0 GENERAL SUPPORT ARBOR OAKS BIBLE CHAPEL 2843 JFK ROAD DUBUQUE IA 52002 421231207 501(C)(3) 62400 0 GENERAL SUPPORT BOULEVARD BIBLE CHAPEL 8201 SW 27TH PLACE DAVIE FL 33328 770713790 501(C)(3) 56000 0 GENERAL SUPPORT NEW HEIGHTS CHAPEL 2650 STREET ANDREWS DRIVE MURFREESBORO TN 37128 626072883 501(C)(3) 46261 0 GENERAL SUPPORT SHILOH BIBLE CAMP 2812 NORTH RIVER ROAD COSMOPOLIS WA 98537 911224225 501(C)(3) 41000 0 GENERAL SUPPORT HORTON HAVEN CHRISTIAN CAMP PO BOX 276 CHAPEL HILL TN 37034 237445262 501(C)(3) 41000 0 GENERAL SUPPORT FRIENDS OF ISRAEL PO BOX 908 BELLMAWR NJ 080990908 231365331 501(C)(3) 28150 0 GENERAL SUPPORT CROSSPOINT COMMUNITY CHURCH 1301 12TH STREET MODESTO CA 95352 941394027 501(C)(3) 28000 0 GENERAL SUPPORT PINE BUSH BIBLE CAMP PO BOX 764 NEW PROVIDENCE NJ 079740764 226083894 501(C)(3) 21130 0 GENERAL SUPPORT CHRISTIAN CHIROPRACTORS ASSOCIATION 2550 STOVER ST UNIT B102 FORT COLLINS CO 80525 846027795 501(C)(3) 21000 0 GENERAL SUPPORT CROSSROADS CHRISTIAN YOUTH CENTER 49W294 US HWY 30 BIG ROCK IL 60511 362767413 501(C)(3) 20500 0 GENERAL SUPPORT CRU PO BOX 628222 ORLANDO FL 328628222 956006173 501(C)(3) 20050 0 GENERAL SUPPORT MOSAIC RECOVERY CENTER INC 1958 ST ROUTE 50 PELHAM TN 37366 863112903 501(C)(3) 20000 0 GENERAL SUPPORT CROSSROADS BIBLE CHAPEL 334 CROSS ROAD DARTMOUTH MA 02747 900638454 501(C)(3) 20000 0 GENERAL SUPPORT WAUWATOSA BIBLE CHAPEL 2200 N 67TH ST WAUWATOSA WI 53213 237199376 501(C)(3) 19500 0 GENERAL SUPPORT WRITE-WAY PRISON MINISTRIES PO BOX 461582 GARLAND TX 75046 751848459 501(C)(3) 18867 0 GENERAL SUPPORT LIFE'S KEY PO BOX 98100 PITTSBURGH PA 15227 251373020 501(C)(3) 18800 0 GENERAL SUPPORT WORD FOR WORD MINISTRIES INC PO BOX 20941 BAKERSFIELD CA 93390 454632947 501(C)(3) 18000 0 GENERAL SUPPORT FORT LAUDERDALE HOPE BIBLE CHAPEL 141 NW 38TH STREET FORT LAUDERDALE FL 33309 237375996 501(C)(3) 18000 0 GENERAL SUPPORT VILLAGE CHURCH 574 RIMER POND ROAD BLYTHEWOOD SC 29016 571130583 501(C)(3) 15200 0 GENERAL SUPPORT ALLOW THE CHILDREN 20883 TIMBERLAKE ROAD LYNCHBURG VA 24502 582673475 501(C)(3) 14320 0 GENERAL SUPPORT PIONEERS 10123 WILLIAM CAREY DRIVE ORLANDO FL 32832 521206938 501(C)(3) 13500 0 GENERAL SUPPORT CAMP LI-LO-LI 8811 SUNFISH RUN ROAD RANDOLPH NY 14772 160867058 501(C)(3) 13500 0 GENERAL SUPPORT WYCLIFFE BIBLE TRANSLATORS INC PO BOX 628200 ORLANDO FL 32771 396024926 501(C)(3) 13175 0 GENERAL SUPPORT TRI-STATE CHRISTIAN SCHOOL 5025 SARATOGA ROAD DUBUQUE IA 52002 363824316 501(C)(3) 12849 0 GENERAL SUPPORT CAMP IROQUOINA 2341 CAMP ROAD HALLSTEAD PA 18822 232924581 501(C)(3) 12500 0 GENERAL SUPPORT HUTCHINSON GOSPEL CHAPEL 2005 NORTH HENDRICKS HUTCHINSON KS 67502 501(C)(3) 10638 0 GENERAL SUPPORT VOICE OF CHRIST MEDIA MINISTRIES PO BOX 7145 BEAVERTON OR 97007 330078914 501(C)(3) 10600 0 GENERAL SUPPORT SAMARITAN'S PURSE PO BOX 3000 BOONE NC 286073000 581437002 501(C)(3) 10100 0 GENERAL SUPPORT AUGUSTA COUNSELING MINISTRY INC 3563 PEACH ORCHARD ROAD AUGUSTA GA 309068939 874170178 501(C)(3) 10000 0 GENERAL SUPPORT INNER LIGHT FAMILY THEATRE PO BOX 12305 MURFREESBORO TN 37129 922738014 501(C)(3) 10000 0 GENERAL SUPPORT NAVIGATORS PO BOX 6079 ALBERT LEA MN 560076679 846007896 501(C)(3) 9800 0 GENERAL SUPPORT TITLEVEST AGENCY LLC 110 E 42ND STREET NEW YORK NY 10017 322495781 501(C)(3) 9752 0 GENERAL SUPPORT HOPE HAVEN CHARITABLE TRUST 2417 N PERRY PARK ROAD SEDALIA CO 80135 453066179 501(C)(3) 8500 0 GENERAL SUPPORT ASSOCIATES FOR BIBLICAL RESEARCH PO BOX 144 AKRON PA 17501 420947695 501(C)(3) 8300 0 GENERAL SUPPORT NORTHERN HILLS BIBLE CHAPEL 740 JOHNS HILL ROAD WILDER KY 41076 237198955 501(C)(3) 7200 0 GENERAL SUPPORT CALVARY CHAPEL SE PORTLAND 13520 SE PHEASANT COURT MILWAUKIE OR 97222 931081040 501(C)(3) 7200 0 GENERAL SUPPORT GREAT COMMISSION ASSOCIATION 17705 HALE AVENUE BLDG H MORGAN HILL CA 95037 942240642 501(C)(3) 7000 0 GENERAL SUPPORT MODESTO GOSPEL MISSION PO BOX 1203 MODESTO CA 95353 946102833 501(C)(3) 7000 0 GENERAL SUPPORT PLANO BIBLE CHAPEL 1900 SHILOH ROAD PLANO TX 75074 751802873 501(C)(3) 7000 0 GENERAL SUPPORT GREATER EUROPE MISSIONS PO BOX 1669 MONUMENT CO 80132 362345199 501(C)(3) 6750 0 GENERAL SUPPORT CAMP HOPE 7011 PONY LAKE ROAD DAHLONEGA GA 30533 576025488 501(C)(3) 6500 0 GENERAL SUPPORT MOUNTAIN RIDGE BIBLE CHAPEL 1958 ST ROUTE 50 BERKELEY HEIGHTS NJ 07922 226080739 501(C)(3) 6000 0 GENERAL SUPPORT WOODSIDE BIBLE CHAPEL C/O T WILSON 6817 LYONS ST MORTON GROVE IL 60053 237198170 501(C)(3) 6000 0 GENERAL SUPPORT VOICE OF THE MARTYRS PO BOX 443 BARTLESVILLE OK 74005 731395057 501(C)(3) 5450 0 GENERAL SUPPORT 58 0 PART I, LINE 2: PRIOR TO INITIAL DISBURSEMENT OF FUNDS TO A DOMESTIC ORGANIZATION, LMS 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 LMS HAS NOT GRANTED FUNDS FOR A PROLONGED TIME, LMS 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. LMS PROVIDES SUGGESTIONS FOR USE OF THE CONTRIBUTIONS, BUT SPECIFICALLY STATES THAT THE SUGGESTIONS ARE SUBJECT TO THE RECIPIENT ORGANIZATION'S CONTROL. STEWARDS ADVISORY SERVICES 35% CONTROLLED ENTITY OF ROBERT SULLIVAN, PRESIDENT 85656 ADVISORY FEES 0 DAVID ALLISON FOUNDER OF THE ORGANIZATION 59697 COMPENSATION 0 X 39 1017630 MARKET VALUE X 1 280000 MARKET VALUE X 1 200000 MARKET VALUE 1 0 1 1 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTIONS REPRESENT THE NUMBER OF CONTRIBUTIONS RECEIVED, NOT THE NUMBER OF ITEMS DONATED. PART I, LINE 32B: THE ORGANIZATION USES REAL ESTATE PROFESSIONALS AND OTHER EXPERTS TO SELL REAL PROPERTY WHEN CONTRIBUTED TO THE ORGANIZATION. FORM 990, PART V, LINE 2A: BELIEVERS STEWARDSHIP SERVICES, INC. D/B/A LEGACY MINISTRY SERVICES (LMS)' EMPLOYEES ARE OUTSOURCED FROM A PROFESSIONAL EMPLOYMENT ORGANIZATION. LMS 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, SECTION A, 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, SECTION B, LINE 11B FORM 990 IS PREPARED BY AN INDEPENDENT TAX PREPARER 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, SECTION B, LINE 12C 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. THE PRESIDENT & CEO AND CHAIRMAN REVIEW THE SIGNED CONFLICT OF INTEREST STATEMENTS. 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, SECTION B, LINE 15A 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, SECTION B, 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, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: ACTUARIAL GAIN 22,677. CHARITABLE REMAINDER TRUST (3) TRUST IA BELIEVERS STEWARDSHIP SERVICES INC T 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0