Liabilities / Assets
96th percentile
Higher debt load relative to assets than 96% of similar nonprofits.
EIN 26-0399954 • 501(c)3 • Charlotte, NC
Profile
Church of worhip and religious ministry
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
96th percentile
Higher debt load relative to assets than 96% of similar nonprofits.
Liabilities / Revenue
94th percentile
Higher debt load relative to revenue than 94% of similar nonprofits.
Net Margin
73rd percentile
Higher net margin than 73% of similar nonprofits.
Top Officer Pay
63rd percentile
Higher top officer pay than 63% of similar nonprofits.
Top officer pay equals 8.4% of source-year revenue.
Asset Growth
68th percentile
Faster asset growth than 68% of similar nonprofits.
Revenue Growth
80th percentile
Faster revenue growth than 80% of similar nonprofits.
Assets
Up$1,517,937
Up $126,127 (+9.1%) from 2022
Liabilities
Up$1,430,107
Up $346,590 (+32%) from 2022
Net Assets
Down$87,830
Down $220,463 (-72%) from 2022
Revenue
Up$384,060
Up $136,624 (+55%) from 2022
Expenses
Up$261,771
Up $55,488 (+27%) from 2022
Net Income
Up$122,289
Up $81,136 (+197%) from 2022
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
Church of worhip and religious ministry
Church of worship and religion
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $1,327,937 | $1,467,937 | ▲ $140,000 |
| Cash and Non-Interest-Bearing Accounts | $35,000 | $50,000 | ▲ $15,000 |
| Total Assets | $1,362,937 | $1,517,937 | ▲ $155,000 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $1,430,107 | $1,430,107 | → $0 |
| Total Liabilities | $1,430,107 | $1,430,107 | → $0 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $-67,170 | $87,830 | ▲ $155,000 |
| Total Net Assets Fund Balance | $-67,170 | $87,830 | ▲ $155,000 |
| Total Liabilities and Net Assets / Fund Balance | $1,362,937 | $1,517,937 | ▲ $155,000 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $1,327,937 | - | - |
| Land | $140,000 | - | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Elmer Sameron | Pastor | FT | $32,400 | $32,400 |
| Name | Title |
|---|---|
| Na | - |
| Line Item | Amount |
|---|---|
| Other Expenses | $259,292 |
| Salaries, Compensation, and Employee Benefits | $2,479 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Interest | $61,845 | - | - | $61,845 |
| Depreciation Depletion | - | - | - | $52,307 |
| Other Expenses | $25,700 | - | - | $25,700 |
| All Other Expenses | $24,581 | - | - | $24,581 |
| Insurance | $18,480 | - | - | $18,480 |
| Fees for Services Accounting | $4,000 | - | - | $4,000 |
| Payroll Taxes | $2,479 | - | - | $2,479 |
| Total Functional Expenses | $209,464 | $0 | $0 | $261,771 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“NA”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | Church of worship and religion |
| IRS990/AllOtherContributionsAmt | 0 | 383600 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 24581 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 24581 |
| IRS990/BackupWthldComplianceInd | 0 | false |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | ELMER SALMERON PASTOR |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7044419683 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2325 CARVED TRE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | CHARLOTTE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NC |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 28262 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 35000 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 50000 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 383600 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 460 |
| IRS990/CYOtherExpensesAmt | 0 | 259292 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 122289 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 2479 |
| IRS990/CYTotalExpensesAmt | 0 | 261771 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 384060 |
| IRS990/DAFExcessBusinessHoldingsInd | 0 | false |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 52307 |
| IRS990/Desc | 0 | Church of worhip and religious ministry |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DistributionToDonorInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExcsTaxSect4951Or4952Or4953Ind | 0 | false |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 4000 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 4000 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 60 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | ELMER SAMERON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | NA |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 32400 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PASTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 384060 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 18480 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 18480 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 61845 |
| IRS990/InterestGrp/TotalAmt | 0 | 61845 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 460 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 460 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1327937 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1467937 |
| IRS990/LegalDomicileStateCd | 0 | NC |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | false |
| IRS990/MinutesOfGoverningBodyInd | 0 | false |
| IRS990/MissionDesc | 0 | Church of worhip and religious ministry |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 1430107 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 1430107 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -67170 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 87830 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | -67170 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 87830 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherExpensesGrp/Desc | 0 | DONATIONS |
| IRS990/OtherExpensesGrp/Desc | 1 | FOOD ACTIVITIES |
| IRS990/OtherExpensesGrp/Desc | 2 | INTERNET |
| IRS990/OtherExpensesGrp/Desc | 3 | MISSIONARY EXPENSES |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 40501 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 30690 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 1188 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 25700 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 40501 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 30690 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 1188 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 25700 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 2479 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 2479 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | ELMER SALMERON |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | Church of worhip and religious ministry |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | Church of worhip and religious ministry |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 274439 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYOtherExpensesAmt | 0 | 247450 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -4014 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 31003 |
| IRS990/PYTotalExpensesAmt | 0 | 278453 |
| IRS990/PYTotalRevenueAmt | 0 | 274439 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 122289 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990ScheduleA/ChurchInd | 0 | X |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/SupportSumAmt | 0 | 0 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 1327937 |
| IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 1327937 |
| IRS990ScheduleD/InclEscrowCustodialAcctLiabInd | 0 | false |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 140000 |
| IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt | 0 | 140000 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1467937 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | false |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | NA |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | NA |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxableDistributionsInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 1362937 |
| IRS990/TotalAssetsEOYAmt | 0 | 1517937 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1362937 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1517937 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 383600 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 209464 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 261771 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 1430107 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 1430107 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 1430107 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 1430107 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | -67170 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 87830 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 32400 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 460 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 384060 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1362937 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1517937 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/USAddress/AddressLine1Txt | 0 | 2325 CARVED TREE LANE |
| IRS990/USAddress/CityNm | 0 | CHARLOTTE |
| IRS990/USAddress/StateAbbreviationCd | 0 | NC |
| IRS990/USAddress/ZIPCd | 0 | 28262 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 0 |
| IRS990/VotingMembersIndependentCnt | 0 | 0 |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ELMER SALMERON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PASTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7044419683 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-27 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | IGLESIA de DIOS PENIEL |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | IGLE |
| ReturnHeader/Filer/EIN | 0 | 260399954 |
| ReturnHeader/Filer/PhoneNum | 0 | 7044419683 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 2325 CARVED TREE LANE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | CHARLOTTE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NC |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 28262 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 462603076 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | ALLIED TAX & ACCOUNTING CONS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 10801 JOHNSTON RD STE 230 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | CHARLOTTE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 28226 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7046761882 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-05-27 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | GODWIN OBIMAH EA |
| ReturnHeader/ReturnTs | 0 | 2025-06-02T13:05:14-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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