Higher Calling Ministries of Sc

990EZ • Fiscal year 2016 • EIN 27-0602848

Jan 01, 2016 to Dec 31, 2016 • Filed on Jun 06, 2017

Organization Profile HIGHERCALLINGMINISTRIESINTL.COM

Post Office Box 292335Columbia, SC 29229-0335

(803) 661-7728

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

-5.6%

Higher net margin than 29% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

-3.6%

Faster asset growth than 38% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

-13%

Faster revenue growth than 30% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Balance Sheet

Liabilities / Assets56th percentile

Assets

Down

$79,178

Down $2,976 (-3.6%) from 2015

Net Assets

Down

$79,178

Down $2,976 (-3.6%) from 2015

Liabilities

Flat

Flat from 2015

Revenue And Expenses

Liabilities / Revenue55th percentile Net Margin29th percentile

Revenue

Down

$53,041

Down $8,212 (-13%) from 2015

Expenses

$56,017

Up $2,169 (+4.0%) from 2015

Net Income

Down

-$2,976

Down $10,381 (-140%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth38th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

Highlighted filing

2016

Assets$79,178

Liabilities$0

Net Assets$79,178

Open 2016 Filing

Operations Trend

Revenue Growth30th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

Highlighted filing

2016

Revenue$53,041

Expenses$56,017

Net Income-$2,976

Open 2016 Filing

Jump To

Filing Snapshot

Filing Period: Jan 1, 2016 to Dec 31, 2016
Signed: Jun 6, 2017
Return Version: 2016v3.0
Gross Receipts: $53,041

Mission and Program Overview

Mission

To provide counseling, have conferences, and provide training, teaching and mission work.

Program Services

Description	Grants	Expenses
PROVIDED MINISTRY SERVICES	$0	$36,853

Compensation and Service Providers

Top Officer Pay75th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
MICHELLE C DURHAM	Director	-	$0	-	-
JAMES LAMB SR	Director	-	$0	-	-
MI SO YUN	Director	-	$0	-	-
CAROLYN LAMB	Secretary	-	$0	-	-
JAMES DURHAM	President	PT	$0	-	-
HYON M NOLEN	Vice President	-	$0	-	-
SUK C DURHAM	Assistant Treasurer	PT	$0	-	-
ELAINE ANNE NEFF	Treasurer	-	$0	-	-

Filing and Contact Details

Filer

Filer Name: Higher Calling Ministries
EIN: 27-0602848
Phone: 8036617728
Address: POST OFFICE BOX 292335, COLUMBIA, SC 29229-0335

Signing Officer

Name: James Durham
Title: President
Phone: 8036617728
Signed: 2017-06-06
Discuss with paid preparer: Yes

Preparer

Firm: Bauknight Pietras & Stormer Pa
Address: 1517 GERVAIS STREET, COLUMBIA, SC 29201
Preparer: Shellie S Johnson
Phone: 8037718943

Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: telephone. Amount: 1,516. Description: website expenses. Amount: 1,953. Description: office supplies. Amount: 1,615. Description: storage. Amount: 1,692. Description: travel. Amount: 16,900. Description: donations to charities. Amount: 17,540. Description: miscellaneous expenses. Amount: 8. Description: book purchases. Amount: 6,408. Description: paypal and stripe fees. Amount: 1,085. Description: internet fees. Amount: 1,531. Description: advertising. Amount: 4,465. Total to form 990-ez, line 16: 54,713.”

Raw XML Appendix172 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path	#	Value
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IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt	0	JAMES DURHAM
IRS990EZ/BooksInCareOfDetail/PhoneNum	0	8036617728
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt	0	1109 ASHLAND DRIVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm	0	COLUMBIA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd	0	SC
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd	0	29229
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt	0	82154
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt	0	79178
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd	0	0
IRS990EZ/ContributionsGiftsGrantsEtcAmt	0	53041
IRS990EZ/DirectIndirectPltclExpendAmt	0	0
IRS990EZ/DonorAdvisedFndsInd	0	0
IRS990EZ/EngagedInExcessBenefitTransInd	0	0
IRS990EZ/ExcessOrDeficitForYearAmt	0	-2976
IRS990EZ/FiledScheduleAInd	0	1
IRS990EZ/ForeignFinancialAccountInd	0	0
IRS990EZ/ForeignOfficeInd	0	0
IRS990EZ/Form990TotalAssetsGrp/BOYAmt	0	82154
IRS990EZ/Form990TotalAssetsGrp/EOYAmt	0	79178
IRS990EZ/GrossReceiptsAmt	0	53041
IRS990EZ/InfoInScheduleOPartIIIInd	0	X
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/InfoInScheduleOPartVInd	0	X
IRS990EZ/LobbyingActivitiesInd	0	0
IRS990EZ/MadeLoansToFromOfficersInd	0	0
IRS990EZ/MethodOfAccountingCashInd	0	X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt	0	82154
IRS990EZ/NetAssetsOrFundBalancesEOYAmt	0	79178
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt	0	82154
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt	0	79178
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	0	1.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	1	1.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	2	1.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	3	1.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	4	20.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	5	1.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	6	20.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	7	1.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	3	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	4	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	5	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	6	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	7	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	3	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	4	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	5	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	6	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	7	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	3	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	4	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	5	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	6	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	7	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	0	MICHELLE C DURHAM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	1	JAMES LAMB SR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	2	MI SO YUN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	3	CAROLYN LAMB
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	4	JAMES DURHAM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	5	HYON M NOLEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	6	SUK C DURHAM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	7	ELAINE ANNE NEFF
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	0	DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	1	DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	2	DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	3	SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	4	PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	5	VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	6	ASSISTANT TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	7	TREASURER
IRS990EZ/OperateHospitalInd	0	0
IRS990EZ/Organization501c3Ind	0	X
IRS990EZ/OrganizationDissolvedEtcInd	0	0
IRS990EZ/OrganizationHadUBIInd	0	0
IRS990EZ/OtherChangesInNetAssetsAmt	0	0
IRS990EZ/OtherExpensesTotalAmt	0	54713
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt	0	NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt	0	NONE
IRS990EZ/PoliticalCampaignActyInd	0	0
IRS990EZ/PrimaryExemptPurposeTxt	0	TO PROVIDE COUNSELING, HAVE CONFERENCES, AND PROVIDE TRAINING, TEACHING AND MISSION WORK.
IRS990EZ/PrintingPublicationsPostageAmt	0	1304
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	0	PROVIDED MINISTRY SERVICES
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt	0	0
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt	0	36853
IRS990EZ/ProhibitedTaxShelterTransInd	0	0
IRS990EZ/RelatedOrganizationCtrlEntInd	0	0
IRS990EZ/SchoolOperatingInd	0	0
IRS990EZ/SubjectToProxyTaxInd	0	0
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt	0	0
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt	0	0
IRS990EZ/TanningServicesProvidedInd	0	0
IRS990EZ/TaxImposedOnOrganizationMgrAmt	0	0
IRS990EZ/TaxImposedUnderIRC4911Amt	0	0
IRS990EZ/TaxImposedUnderIRC4912Amt	0	0
IRS990EZ/TaxImposedUnderIRC4955Amt	0	0
IRS990EZ/TaxReimbursedByOrganizationAmt	0	0
IRS990EZ/TotalExpensesAmt	0	56017
IRS990EZ/TotalProgramServiceExpensesAmt	0	36853
IRS990EZ/TotalRevenueAmt	0	53041
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd	0	0
IRS990EZ/TypeOfOrganizationCorpInd	0	X
IRS990EZ/WebsiteAddressTxt	0	HIGHERCALLINGMINISTRIESINTL.COM
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt	0	53041
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt	0	61253
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt	0	42408
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt	0	59698
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt	0	216400
IRS990ScheduleA/PublicOrganization170Ind	0	X
IRS990ScheduleA/PublicSupportCY170Pct	0	1.00000
IRS990ScheduleA/PublicSupportTotal170Amt	0	216400
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind	0	X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt	0	53041
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt	0	61253
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt	0	42408
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt	0	59698
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt	0	216400
IRS990ScheduleA/TotalSupportAmt	0	216400
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt	0	RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	DESCRIPTION: TELEPHONE. AMOUNT: 1,516. DESCRIPTION: WEBSITE EXPENSES. AMOUNT: 1,953. DESCRIPTION: OFFICE SUPPLIES. AMOUNT: 1,615. DESCRIPTION: STORAGE. AMOUNT: 1,692. DESCRIPTION: TRAVEL. AMOUNT: 16,900. DESCRIPTION: DONATIONS TO CHARITIES. AMOUNT: 17,540. DESCRIPTION: MISCELLANEOUS EXPENSES. AMOUNT: 8. DESCRIPTION: BOOK PURCHASES. AMOUNT: 6,408. DESCRIPTION: PAYPAL AND STRIPE FEES. AMOUNT: 1,085. DESCRIPTION: INTERNET FEES. AMOUNT: 1,531. DESCRIPTION: ADVERTISING. AMOUNT: 4,465. TOTAL TO FORM 990-EZ, LINE 16: 54,713.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
TransferPrsnlBnftContractsDecl/DeclarationDesc	0	THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS	0	2017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	1
ReturnHeader/BusinessOfficerGrp/PersonNm	0	JAMES DURHAM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	8036617728
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2017-06-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	HIGHER CALLING MINISTRIES
ReturnHeader/Filer/BusinessNameControlTxt	0	HIGH
ReturnHeader/Filer/EIN	0	270602848
ReturnHeader/Filer/PhoneNum	0	8036617728
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	POST OFFICE BOX 292335
ReturnHeader/Filer/USAddress/CityNm	0	COLUMBIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	SC
ReturnHeader/Filer/USAddress/ZIPCd	0	292290335
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId	0	D7EFD5C49E4CEE77423AC2105B98E0F13283C7CE
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId	0	D7EFD5C49E4CEE77423AC2105B98E0F13283C7CE
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd	0	P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt	0	165.166.110.50
ReturnHeader/FilingSecurityInformation/IPDt	0	2017-06-06
ReturnHeader/FilingSecurityInformation/IPTimezoneCd	0	ED
ReturnHeader/FilingSecurityInformation/IPTm	0	09:33:37
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN	0	570940019
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	BAUKNIGHT PIETRAS & STORMER PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	1517 GERVAIS STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	COLUMBIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	29201
ReturnHeader/PreparerPersonGrp/PhoneNum	0	8037718943
ReturnHeader/PreparerPersonGrp/PreparationDt	0	2017-06-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	SHELLIE S JOHNSON
ReturnHeader/ReturnTs	0	2017-06-07T08:54:51-05:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/TaxPeriodBeginDt	0	2016-01-01
ReturnHeader/TaxPeriodEndDt	0	2016-12-31
ReturnHeader/TaxYr	0	2016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $79,178
Liabilities: $0
Net assets: $79,178
Revenue: $53,041
Expenses: $56,017
Net income: -$2,976

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2016Detailed filing. Detailed filing data is available for this year.	$79.2	$0.00	$79.2	$53.0	$56.0	$2.98
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$82.2	$0.00	$82.2	$61.3	$53.8	$7.41