Civic Intelligence

Lion of Judah Ministries Inc.

990 • Fiscal year 2013 • EIN 32-0089738

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 16, 2014

12523 SE Old Cypress Drive33455

(772) 245-8693

Siviq Scores

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

Liabilities / Assets

55th percentile

0.00x

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

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

56th percentile

0.00x

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

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

71st percentile

14%

Higher net margin than 71% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

88th percentile

70%

Faster asset growth than 88% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Up

$55,134

Up $22,619 (+70%) from 2012

Net Assets

Up

$55,134

Up $22,719 (+70%) from 2012

Liabilities

Down

$0

Down $100 (-100%) from 2012

Revenue

$152,163

No earlier filing loaded for comparison.

Expenses

Down

$130,171

Down $8,207 (-5.9%) from 2012

Net Income

$21,992

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2010: $67,891Liabilities 2010: $0Net Assets 2010: $67,8912010Assets 2011: $57,979Liabilities 2011: $0Net Assets 2011: $57,9792011Assets 2012: $32,515Liabilities 2012: $100Net Assets 2012: $32,4152012Assets 2013: $55,134Liabilities 2013: $0Net Assets 2013: $55,1342013Assets 2014: $67,114Liabilities 2014: $406Net Assets 2014: $66,7082014Assets 2015: $68,935Liabilities 2015: $0Net Assets 2015: $68,9352015Assets 2016: $67,585Liabilities 2016: $0Net Assets 2016: $67,5852016Assets 2017: $84,862Liabilities 2017: $0Net Assets 2017: $84,8622017Assets 2018: $85,353Liabilities 2018: $0Net Assets 2018: $85,3532018Assets 2019: $108,592Liabilities 2019: $0Net Assets 2019: $108,5922019Assets 2020: $133,708Liabilities 2020: $0Net Assets 2020: $133,7082020Assets 2021: $143,674Liabilities 2021: $0Net Assets 2021: $143,6742021Assets 2022: $152,702Liabilities 2022: $0Net Assets 2022: $152,7022022Assets 2023: $180,003Liabilities 2023: $0Net Assets 2023: $180,0032023Assets 2024: $242,741Liabilities 2024: $0Net Assets 2024: $242,7412024

Highlighted filing

2013

Assets$55,134
Liabilities$0
Net Assets$55,134

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2010: $139,6532010Expenses 2011: $127,6982011Expenses 2012: $138,3782012Revenue 2013: $152,163Expenses 2013: $130,171Net Income 2013: $21,9922013Revenue 2014: $137,991Expenses 2014: $125,690Net Income 2014: $12,3012014Revenue 2015: $137,713Expenses 2015: $136,222Net Income 2015: $1,4912015Revenue 2016: $156,562Expenses 2016: $157,376Net Income 2016: -$8142016Revenue 2017: $168,373Expenses 2017: $150,896Net Income 2017: $17,4772017Revenue 2018: $190,048Expenses 2018: $189,557Net Income 2018: $4912018Revenue 2019: $140,940Expenses 2019: $117,701Net Income 2019: $23,2392019Revenue 2020: $206,663Expenses 2020: $181,547Net Income 2020: $25,1162020Revenue 2021: $209,129Expenses 2021: $199,163Net Income 2021: $9,9662021Revenue 2022: $242,442Expenses 2022: $233,414Net Income 2022: $9,0282022Revenue 2023: $334,428Expenses 2023: $307,127Net Income 2023: $27,3012023Revenue 2024: $379,937Expenses 2024: $317,199Net Income 2024: $62,7382024

Highlighted filing

2013

Revenue$152,163
Expenses$130,171
Net Income$21,992
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 16, 2014
Return Version
2013v3.0
Gross Receipts
$152,163
Mission and Program Overview

Mission

The Lion of Judah Ministries supports educational work among disadvantaged children in Tanzania, East Affrica; especially the children of poor Tanzanian pastors, and AIDS orphans. We primarily work through The Lion of Judah Academy, providing grants and mission work-teams.

The Lion of Judah Ministries supports educational work among disadvantaged children in Tanzania; especially the children of poor pastors, and AIDS orphans, who are in school at The Lion of Judah Academy in Tanzania.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$22,319$43,135▲ $20,816
Savings and Temporary Cash Investments$10,196$11,999▲ $1,803
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$32,515$55,134▲ $22,619
Other Assets Total$0$0→ $0
Liabilities
Other Liabilities$100$0▼ $100
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$100$0▼ $100
Net Assets / Fund Balance
Unrestricted Net Assets$32,415$55,134▲ $22,719
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$32,415$55,134▲ $22,719
Total Liabilities and Net Assets / Fund Balance$32,515$55,134▲ $22,619
Compensation and Service Providers

Board Members and Trustees

NameTitle
Lynn InlowPresident
Allan SmithDirector
Janelle RhodesDirector
Julie AstburyDirector
Hartford InlowSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$151,941
Program Service Revenue
$0
Investment Income
$222
Other Revenue
$0
All Other Contributions
$137,881
Change in Net Assets
$21,992

Audited Revenue Reconciliation

Revenue per Audited Statements
$152,163
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$152,163
Total Revenue per Form 990
$152,163
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$124,021
Other Expenses$6,150
Total Fundraising Expense$1,367
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$124,021--$124,021
Advertising$1,614$0$1,076$2,690
Fees for Services Accounting$0$2,250$0$2,250
Office Expenses$171$84$239$494
Information Technology$79$0$52$131
Other Expenses$88$0$0$88
Total Functional Expenses$126,093$2,711$1,367$130,171

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$130,171
Total Expenses per Audited Statements$130,171
Total Expenses per Form 990$130,171
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Other Expense Adjustments$0
International Activity

International Summary

Offices
0
Employees
0
Spending
$124,021

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Sub-Saharan AfricaGrantmakinggrants to school and orphanage00$124,021
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Hartford Inlow and Lynn Inlow are husband and wife

Form 990, Part VI, Section B, Line 11B

Draft return is sent to each board member for review and approval

Form 990, Part VI, Section B, Line 12C

Members are regularly queried, at the beginning of each year, for possible conflicts of interest

Form 990, Part VI, Section C, Line 19

They are available by request and on the organization's website

Filing and Contact Details

Filer

EIN
32-0089738
Phone
7722458693

Signing Officer

Name
Hartford Inlow
Title
Secretary
Phone
7722458693
Signed
2014-11-16

Organization Details

Principal Officer
Lynn Inlow
Formed
2003
Legal Domicile
Ct
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
35
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

$727 grant was payable to Faraha Orphans Rescue Mission (FORM), and needed to be reflected in the total fund balance. However, we could not get software to allow us to enter it in what we thought should be the correct place so we are making the fund balance change here to properly reflect the fund balance.

Raw XML AppendixShowing 400 of 631 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.

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IRS990/Form990PartVIISectionAGrp/PersonNm2Hartford Inlow
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IRS990/OccupancyGrp/ProgramServicesAmt00
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/FundraisingAmt0239
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt084
IRS990/OfficeExpensesGrp/ProgramServicesAmt0171
IRS990/OfficeExpensesGrp/TotalAmt0494
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt0727
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Banking fees - wire transfers and others
IRS990/OtherExpensesGrp/Desc1Miscellaneous
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0377
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ProgramServicesAmt0120
IRS990/OtherExpensesGrp/ProgramServicesAmt188
IRS990/OtherExpensesGrp/TotalAmt0497
IRS990/OtherExpensesGrp/TotalAmt188
IRS990/OtherLiabilitiesGrp/BOYAmt0100
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt00
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Lynn Inlow
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0Construction Projects: school water system; teachers housing
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt043000
IRS990/ProgSrvcAccomActy2Grp/GrantAmt043000
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt00
IRS990/ProgSrvcAccomActy3Grp/Desc0Missionaries and mission work teams
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt010021
IRS990/ProgSrvcAccomActy3Grp/GrantAmt010021
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt00
IRS990/ProgSrvcAccomActyOtherGrp/Desc0Website for information about the school, advertising to recruit short and long term missionaries, telephone and other expenses to support the school
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt02072
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt00
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0112620
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0131999
IRS990/PYInvestmentIncomeAmt0194
IRS990/PymtTravelEntrtnmntPubOfclGrp/FundraisingAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ManagementAndGeneralAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt06379
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-25564
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0138378
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0112814
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt021992
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt00
IRS990/RoyaltiesGrp/FundraisingAmt00
IRS990/RoyaltiesGrp/ManagementAndGeneralAmt00
IRS990/RoyaltiesGrp/ProgramServicesAmt00
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt010196
IRS990/SavingsAndTempCashInvstGrp/EOYAmt011999
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt029200
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt053872
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt030000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt038875
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt017169
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0169116
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0151941
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0112620
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0117786
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0134806
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0116704
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0633857
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0222
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0194
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt011

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.43$0.00$2.43$3.80$3.17$0.63
2023Detailed filing. Detailed filing data is available for this year.$1.80$0.00$1.80$3.34$3.07$0.27
2022Detailed filing. Detailed filing data is available for this year.$1.53$0.00$1.53$2.42$2.33$0.09
2021Detailed filing. Detailed filing data is available for this year.$1.44$0.00$1.44$2.09$1.99$0.10
2020Detailed filing. Detailed filing data is available for this year.$1.34$0.00$1.34$2.07$1.82$0.25
2019Detailed filing. Detailed filing data is available for this year.$1.09$0.00$1.09$1.41$1.18$0.23
2018Detailed filing. Detailed filing data is available for this year.$0.85$0.00$0.85$1.90$1.90$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.85$0.00$0.85$1.68$1.51$0.17
2016Detailed filing. Detailed filing data is available for this year.$0.68$0.00$0.68$1.57$1.57$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.69$0.00$0.69$1.38$1.36$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.67$0.00$0.67$1.38$1.26$0.12
2013Detailed filing. Detailed filing data is available for this year.$0.55$0.00$0.55$1.52$1.30$0.22
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.33$0.00$0.32$1.38
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$0.00$0.58$1.28
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.68$0.00$0.68$1.40