Liabilities / Assets
60th percentile
Tied with the lowest-debt nonprofits in its peer group.
EIN 42-1170828 • 501(c)3 • Milo, IA
Profile
Our primary mission is to provide bible-based teachings for free via our websites and social media channels.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
60th percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
62nd percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
90th percentile
Higher net margin than 90% of similar nonprofits.
Top Officer Pay
95th percentile
Higher top officer pay than 95% of similar nonprofits.
Top officer pay equals 21.9% of source-year revenue.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Assets
Down$151,358
Down $17,104 (-10%) from 2017
Liabilities
Flat$0
Flat from 2017
Net Assets
$151,358
No earlier filing loaded for comparison.
Revenue
Up$286,106
Up $228,700 (+398%) from 2017
Expenses
Up$134,909
Up $104,565 (+345%) from 2017
Net Income
Up$151,197
Up $124,135 (+459%) from 2017
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
Our primary mission is to provide bible-based teachings for free via our websites and social media channels.
Shepherd Ministries, Inc. exists to provide an online library of Christian teachings. This includes articles, books, bible teachings, 2 websites, and digitizing a library of over 8000 sermons to be made available for free streaming or download.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $161 | $151,358 | ▲ $151,197 |
| Total Assets | $161 | $151,358 | ▲ $151,197 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $161 | $151,358 | ▲ $151,197 |
| Net Assets With Donor Restrictions | $0 | $0 | → $0 |
| Total Net Assets Fund Balance | $161 | $151,358 | ▲ $151,197 |
| Total Liabilities and Net Assets / Fund Balance | $161 | $151,358 | ▲ $151,197 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Michael Leach | Treasurer | FT | $62,791 | $62,791 |
| Name | Title |
|---|---|
| Rev Matt W Leach | President |
| Helen Leach | Vice President |
| Adele Leach | Secretary |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $67,594 |
| Other Expenses | $35,889 |
| Grants and Similar Amounts Paid | $31,426 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $62,791 | - | - | $62,791 |
| Grants to Domestic Orgs | $30,765 | - | - | $30,765 |
| Payroll Taxes | $4,803 | - | - | $4,803 |
| All Other Expenses | $3,200 | - | - | $3,200 |
| Information Technology | $2,984 | - | - | $2,984 |
| Occupancy | $714 | - | - | $714 |
| Grants to Domestic Individuals | $661 | - | - | $661 |
| Fees for Services Accounting | $430 | - | - | $430 |
| Office Expenses | $412 | - | - | $412 |
| Other Expenses | $306 | - | - | $306 |
| Fees for Services Legal | $45 | - | - | $45 |
| Total Functional Expenses | $134,909 | $0 | $0 | $134,909 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| - | Son-In-Law of President | Moving Offices | No | $712 |
| - | Son-In-Law of President | Sermon Scanning and Transcription | No | $644 |
| - | Son-In-Law of President | Sermon Scanning and Transcription | No | $630 |
| - | Son-In-Law of President | Sermon Editing and Transcription | No | $624 |
| - | Son-In-Law of President | Sermon Scanning and Transcription | No | $558 |
| - | Son-In-Law of President | 1/2 of fee for Planning and Building a New Editing PC | No | $500 |
| - | Son-In-Law of President | 2nd 1/2 fee for Planning and Building a New Editing PC | No | $500 |
| - | Son-In-Law of President | Updating the Office | No | $462 |
| - | Son-In-Law of President | Updating New Office | No | $356 |
| - | Son-In-Law of President | Purchase of New Desk | No | $50 |
“PDF of form was emailed to board members.”
“All employees and Contractors that are on the board or family members are required to be under a signed and board-approved contract. All employees are required to have board permission for expenses over $500 and all receipts must be provided and a listing of expenditures sent to all board members.”
“Michael Leach was employed as a web developer and audio/vidoe editor. We looked at the average pay for a web developer and audio/video editor in the state of Oklahoma, according to several online sources (zip recruiter, indeed, local hiring ads, etc). Michael, with 20 years of experience, is paid approximately 12k below that average.”
“Our tax filings are all on the IRS tax-exempt search. We have our governing documents and financial statements in an online storage that can be shared upon request.”
“Family Relationship”
“Bylaws were updated to provide a line of succession as the president and founder is now in his 90s.”
“Michael Leach and Adele Leach live in Oklahoma at: 1737 South Pine Place Broken Arrow, OK 74012 918-606-0394”
“We created a 2nd teaching website rockwellbreakabean.com that serves as a more story-centric way of sharing truths from the bible. We also started a YouTube channel where we post 2 sermons a day as well as a free podcast. Our President, Rev. Matt W. Leach, has written 3 bible teaching books. We will be transferring the copyright to Shepherd Ministries and republishing the books. All proceeds will directly fund the cost of the websites.”
“We no longer operate as a lending library with cassettes available through the mail and are online only due to very low demand for physical media. We also abandoned our plans to develop a retreat center in New York and instead sold the land to fund the transfer of our library of over 8000 sermons on cassette and reel-to-reel to digital and develop our website and social channels to make all these available for free. Funds from this sale were also allocated to develop a 2nd teaching website as well as republish 3 books previously written by Rev. Matt W. Leach.”
“We purchased 2 copyrights from Rev. Matt W. Leach for bible teaching books he has written. We intend to republish these books and give them digitally or as cheap as Amazon will let us sell them once we have sold enough to cover the cost of the copyright.”
“$2500 - CFO International $2500 - Iowa CFO $5000 - Elijah List Ministries $5000 - ACFO $5000 - United Prayer Tower $5765 - Kenneth Hagin Ministries $5000 - Kenneth Copeland Ministries TOTAL: $30765 for Part IX Line 1 $500 - School Fundraiser $139 - Bought groceries for someone $22 - Purchased teaching books and mailed them to someone who contacted us TOTAL: $661 for Part IX Line 2 $3200 - Copyright Purchase for 2 books TOTAL: $3200 for Part IX Line 24e”
“Generally we operate on a very small budget. The only exception was this year with the land sale. After 2024 we will be back to the e-postcard filing.”
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 | Shepherd Ministries, Inc. exists to provide an online library of Christian teachings. This includes articles, books, bible teachings, 2 websites, and digitizing a library of over 8000 sermons to be made available for free streaming or download. |
| IRS990/AllOtherContributionsAmt | 0 | 550 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 3200 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 3200 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | false |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Michael Leach |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9186060394 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1737 South Pine Place |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Broken Arrow |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OK |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 74012 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | true |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 161 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 151358 |
| IRS990/ChangeToOrgDocumentsInd | 0 | true |
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| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 62791 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 62791 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
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| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 31426 |
| IRS990/CYInvestmentIncomeAmt | 0 | 285556 |
| IRS990/CYOtherExpensesAmt | 0 | 35889 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 151197 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 67594 |
| IRS990/CYTotalExpensesAmt | 0 | 134909 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 286106 |
| IRS990/DAFExcessBusinessHoldingsInd | 0 | false |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | In 2024, we transferred 1,890 sermons from analog to digital, rebuilt our website to handle the new messages, and edited 855 of these messages. We also replaced an outdated computer with 1 that is powerful enough for the audio/video editing needs we now have. We purchased new audio equipment and furnishings, including a new reel-to-reel deck, 2 cassette decks, a digital audio recorder, 3 audio interfaces, new desks, shelves, tables, and other equipment and software that was needed. We pay for a climate-controlled storage unit to house all the un-transfered cassettes and reel-to-reels until it is no longer needed. Our long-term goal is to have all of the 1500 reel-to-reel tapes and 8000 cassettes we have in storage transferred to digital and uploaded by June of 2026. We hired Michael Leach (he has 20 years of Website Development and Audio/Video editing experience) as an employee for these 2-2 1/2 years in order to get this job done. After the job is complete, we plan to sell any equipment no longer needed to provide funding to maintain the library, in addition to donations. |
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| IRS990/DisregardedEntityInd | 0 | false |
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| IRS990/DoingBusinessAsName/BusinessNameLine1Txt | 0 | The CFO Classics Library |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 1 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 13128 |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 430 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 430 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 45 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 45 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.00 |
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| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Michael Leach |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Rev Matt W Leach |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Adele Leach |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Helen Leach |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 62791 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Vice President |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1981 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
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| IRS990/GainOrLossGrp/OtherAmt | 0 | 285556 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 4 |
| IRS990/GrantAmt | 0 | 0 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 661 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 661 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 30765 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 30765 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 307500 |
| IRS990/GrossReceiptsAmt | 0 | 308050 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
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| IRS990/IndoorTanningServicesInd | 0 | false |
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| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 2984 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 2984 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | IA |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 21944 |
| 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 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | Our primary mission is to provide bible-based teachings for free via our websites and social media channels. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 161 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 151358 |
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| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 285556 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
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| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 151358 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 714 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 714 |
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| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 412 |
| IRS990/OfficerMailingAddressInd | 0 | true |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherExpensesGrp/Desc | 0 | Audio Editing Equipment, Furnishings, and Software |
| IRS990/OtherExpensesGrp/Desc | 1 | Main Office Move, Furnishings, and Computer |
| IRS990/OtherExpensesGrp/Desc | 2 | Sermon Transcriptions |
| IRS990/OtherExpensesGrp/Desc | 3 | Data Entry Services |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 12822 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 9174 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 5802 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 306 |
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| IRS990/OtherExpensesGrp/TotalAmt | 2 | 5802 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 306 |
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| IRS990/PartialLiquidationInd | 0 | true |
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| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 4803 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 4803 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | Matt Weaver Leach |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | We developed a 2nd teaching website and published several articles to this site. We transcribed over 181 of our President's sermons and had them edited to be used on this website and our main website as blog articles. Our President, in order to keep working on writing more of these teachings, needed the Shepherd Ministries office to be moved to the first floor of his home, as he is no longer able to navigate the stairs to the old office. This required new shelves, a new desk, a new office chair, and some minor electrical work in the new office space. We also replaced his 10+ year old computer, keyboard, and monitor. He is currently in the process of writing a new book and new articles for the library. We also recorded several hours of interviews with him and published those on our podcast and social media channels. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 14976 |
| IRS990/ProgSrvcAccomActy2Grp/GrantAmt | 0 | 0 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 0 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | We helped other non-profits with website technical support and rebuilt one of their sites. We did this at no charge to those nonprofits. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 94 |
| IRS990/ProgSrvcAccomActy3Grp/GrantAmt | 0 | 0 |
| IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | 0 | 0 |
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| IRS990/QuidProQuoContributionsInd | 0 | false |
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| IRS990/ReconcilationRevenueExpnssAmt | 0 | 151197 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
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| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 550 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 330 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 600 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1400 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 600 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 3480 |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 3480 |
| IRS990ScheduleA/SupportedOrganizationsCnt | 0 | 0 |
| IRS990ScheduleA/SupportedOrganizationsTotalCnt | 0 | 0 |
| IRS990ScheduleA/SupportSumAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 550 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 330 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 600 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1400 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 600 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 3480 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 3480 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt | 0 | Jack Starr |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt | 1 | Jack Starr |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt | 2 | Jack Starr |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt | 3 | Jack Starr |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt | 4 | Jack Starr |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt | 5 | Jack Starr |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt | 6 | Jack Starr |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt | 7 | Jack Starr |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt | 8 | Jack Starr |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt | 9 | Jack Starr |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | Son-In-Law of President |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 1 | Son-In-Law of President |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 2 | Son-In-Law of President |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 3 | Son-In-Law of President |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 4 | Son-In-Law of President |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 5 | Son-In-Law of President |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 6 | Son-In-Law of President |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 7 | Son-In-Law of President |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 8 | Son-In-Law of President |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 9 | Son-In-Law of President |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 1 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 2 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 3 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 4 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 5 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 6 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 7 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 8 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 9 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 712 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 1 | 500 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 2 | 500 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 3 | 50 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 4 | 624 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 5 | 462 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 6 | 644 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 7 | 356 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 8 | 558 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 9 | 630 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | Moving Offices |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 1 | 1/2 of fee for Planning and Building a New Editing PC |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 2 | 2nd 1/2 fee for Planning and Building a New Editing PC |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 3 | Purchase of New Desk |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 4 | Sermon Editing and Transcription |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 5 | Updating the Office |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 6 | Sermon Scanning and Transcription |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 7 | Updating New Office |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 8 | Sermon Scanning and Transcription |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 9 | Sermon Scanning and Transcription |
| IRS990ScheduleN/DirectorOfSuccessor2Ind | 0 | false |
| IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 0 | Land in New York that was to be used for a retreat center was sold to fund a different project |
| IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt | 0 | 2024-04-03 |
| IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt | 0 | 307500 |
| IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt | 0 | Our Realtor priced the land according to similar recent property sales in the area. |
| IRS990ScheduleN/DispositionOfAssetsDetail/PersonNm | 0 | Michael Dunn dba New York Woodlands |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine1Txt | 0 | 3 W Main St PO Box 2753 W Main |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/CityNm | 0 | Angelica |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCd | 0 | 14709 |
| IRS990ScheduleN/EmployeeOfSuccessor2Ind | 0 | false |
| IRS990ScheduleN/OwnerOfSuccessor2Ind | 0 | false |
| IRS990ScheduleN/ReceiveCompensation2Ind | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | We created a 2nd teaching website rockwellbreakabean.com that serves as a more story-centric way of sharing truths from the bible. We also started a YouTube channel where we post 2 sermons a day as well as a free podcast. Our President, Rev. Matt W. Leach, has written 3 bible teaching books. We will be transferring the copyright to Shepherd Ministries and republishing the books. All proceeds will directly fund the cost of the websites. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | We no longer operate as a lending library with cassettes available through the mail and are online only due to very low demand for physical media. We also abandoned our plans to develop a retreat center in New York and instead sold the land to fund the transfer of our library of over 8000 sermons on cassette and reel-to-reel to digital and develop our website and social channels to make all these available for free. Funds from this sale were also allocated to develop a 2nd teaching website as well as republish 3 books previously written by Rev. Matt W. Leach. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | We purchased 2 copyrights from Rev. Matt W. Leach for bible teaching books he has written. We intend to republish these books and give them digitally or as cheap as Amazon will let us sell them once we have sold enough to cover the cost of the copyright. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | $2500 - CFO International $2500 - Iowa CFO $5000 - Elijah List Ministries $5000 - ACFO $5000 - United Prayer Tower $5765 - Kenneth Hagin Ministries $5000 - Kenneth Copeland Ministries TOTAL: $30765 for Part IX Line 1 $500 - School Fundraiser $139 - Bought groceries for someone $22 - Purchased teaching books and mailed them to someone who contacted us TOTAL: $661 for Part IX Line 2 $3200 - Copyright Purchase for 2 books TOTAL: $3200 for Part IX Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | PDF of form was emailed to board members. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | All employees and Contractors that are on the board or family members are required to be under a signed and board-approved contract. All employees are required to have board permission for expenses over $500 and all receipts must be provided and a listing of expenditures sent to all board members. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Michael Leach was employed as a web developer and audio/vidoe editor. We looked at the average pay for a web developer and audio/video editor in the state of Oklahoma, according to several online sources (zip recruiter, indeed, local hiring ads, etc). Michael, with 20 years of experience, is paid approximately 12k below that average. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Our tax filings are all on the IRS tax-exempt search. We have our governing documents and financial statements in an online storage that can be shared upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Family Relationship |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Bylaws were updated to provide a line of succession as the president and founder is now in his 90s. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | Michael Leach and Adele Leach live in Oklahoma at: 1737 South Pine Place Broken Arrow, OK 74012 918-606-0394 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | Generally we operate on a very small budget. The only exception was this year with the land sale. After 2024 we will be back to the e-postcard filing. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part III, Line 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part III, Line 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Part III, Line 4d |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Part IX, Line 11g |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Part VI, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Part VI, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Part VI, Line 15b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Part VI, Line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Part VI, Line 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Part VI, Line 4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Part VI, Line 9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Part XII, Line 2c |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | true |
| IRS990/SignificantNewProgramSrvcInd | 0 | true |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 161 |
| IRS990/TotalAssetsEOYAmt | 0 | 151358 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 161 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 151358 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 550 |
| IRS990/TotalEmployeeCnt | 0 | 1 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 134909 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 134909 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 161 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 151358 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalOtherProgSrvcExpenseAmt | 0 | 3200 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 31398 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 62791 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 285556 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 286106 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 161 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 151358 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TransactionWithControlEntInd | 0 | false |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 221 N 2nd St |
| IRS990/USAddress/CityNm | 0 | Milo |
| IRS990/USAddress/StateAbbreviationCd | 0 | IA |
| IRS990/USAddress/ZIPCd | 0 | 50166 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 4 |
| IRS990/VotingMembersIndependentCnt | 0 | 0 |
| IRS990/WebsiteAddressTxt | 0 | https://www.cfoclassicslibrary.org |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReasonableCauseExplanation/ExplanationTxt | 0 | Our Accountant retired and we had trouble finding one that would handle and Iowa-based 501c3 with an employee that lives out of state. |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Michael John Leach |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6419427118 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-23 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SHEPHERD MINISTRIES INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SHEP |
| ReturnHeader/Filer/EIN | 0 | 421170828 |
| ReturnHeader/Filer/PhoneNum | 0 | 6419427118 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 221 N 2ND ST |
| ReturnHeader/Filer/USAddress/CityNm | 0 | MILO |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | IA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 50166 |
| ReturnHeader/ReturnTs | 0 | 2025-10-24T18:28:10Z |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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