Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
EIN 55-0749017 • 501(c)3 • Martinsburg, WV
Profile
To spread the Gospel of Jesus Christ and low cost housing
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
94th percentile
Higher net margin than 94% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
14th percentile
Faster asset growth than 14% of similar nonprofits.
Revenue Growth
59th percentile
Faster revenue growth than 59% of similar nonprofits.
Assets
Down$17,864
Down $293,832 (-94%) from 2021
Liabilities
Down$0
Down $7,330 (-100%) from 2021
Net Assets
-
No earlier filing loaded for comparison.
Revenue
Up$24,590
Up $2,290 (+10%) from 2021
Expenses
Down$6,726
Down $25,298 (-79%) from 2021
Net Income
Up$17,864
Up $27,588 (+284%) from 2021
Most recent year
2023 • Form 990EZSummary only. Only limited summary data is available for this year.
The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2020 below.
To spread the Gospel of Jesus Christ and low cost housing
| Description | Grants | Expenses |
|---|---|---|
| Make available 4 low cost housing units. | $0 | $38,687 |
| To spread the Gospel of Jesus Christ, our Lord and Savior,through teaching, preaching and evangelizing using anymedia available. | $0 | $300 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| John Shepherd Sr | President | PT | $0 | - | - |
| Wade Glover III | Vice President | PT | $0 | - | - |
“All meetings are memorialized with minutes.”
“There are no separate committees. All decisions are made by the board.”
“A copy of the completed IRS form 990 is given to each director for review prior to signing and submission.”
“All matters brought before the board are reviewed and considered for possible conflicts before any approvals.”
“The completed IRS form 990 is available on: www.guidestar.org”
“All public documents are available for review at the office of the organization during normal business hours, by appointment.”
“Form 990-T, Part II, Line 18 - Interest paid on mortgage.”
“There are no paid employees”
“During 2016 the organization sold its main sanctuary building to the Salvation Army.”
“Rental Income 19650.”
“Property Taxes 3415.”
“Rental - Repairs and Maintenance 14557.”
“Misc. Expenses 800.”
“Contributions 2750.”
“Depreciation 11255.”
“Mortgage Payable to Unrelated Party 11662. 7330.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | John Shepherd |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 3046761431 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 431 Anderson Road |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Martinsburg |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | WV |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 25404 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 68906 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 109253 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 2750 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -16287 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 342039 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 321420 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | 0 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 22400 |
| IRS990EZ/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InitiationFeesAndCapContriAmt | 0 | 0 |
| IRS990EZ/InvestmentIncomeAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 273133 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 138466 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 0 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 330377 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 314090 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 330377 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 314090 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 5910 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | John Shepherd Sr |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Wade Glover III |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Vice President |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationFiled990TInd | 0 | true |
| IRS990EZ/OrganizationHadUBIInd | 0 | true |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 73701 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 32777 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 19650 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | To spread the Gospel of Jesus Christ and low cost housing |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | To spread the Gospel of Jesus Christ, our Lord and Savior,through teaching, preaching and evangelizing using anymedia available. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | Make available 4 low cost housing units. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 1 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 300 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 38687 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 11662 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 7330 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 38687 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 38987 |
| IRS990EZ/TotalRevenueAmt | 0 | 22400 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 300 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 300 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 23620 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 400 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 44704 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 69324 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.61980 |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.75650 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 69324 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 300 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 300 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 23620 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 400 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 44704 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 69324 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 111854 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt | 0 | 21550 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 20980 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 42530 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | All meetings are memorialized with minutes. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | There are no separate committees. All decisions are made by the board. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | A copy of the completed IRS form 990 is given to each director for review prior to signing and submission. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | All matters brought before the board are reviewed and considered for possible conflicts before any approvals. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The completed IRS form 990 is available on: www.guidestar.org |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | All public documents are available for review at the office of the organization during normal business hours, by appointment. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Form 990-T, Part II, Line 18 - Interest paid on mortgage. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | There are no paid employees |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | During 2016 the organization sold its main sanctuary building to the Salvation Army. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Rental Income 19650. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | Property Taxes 3415. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | Rental - Repairs and Maintenance 14557. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | Misc. Expenses 800. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | Contributions 2750. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 14 | Depreciation 11255. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 15 | Mortgage Payable to Unrelated Party 11662. 7330. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Pt VI, Line 8a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Pt VI, Line 8b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Pt VI, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Pt VI, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Pt VI, Line 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Pt VI, Line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Pt VI, Line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Pt VI, Line 5 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Form 990EZ, Part I, Line 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 14 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 15 | Form 990EZ, Part II, Line 26 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd | 0 | FAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 3 |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | John Shepherd Sr |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3046761431 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2021-05-11 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SHEPHERD MINISTRIES INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SHEP |
| ReturnHeader/Filer/EIN | 0 | 550749017 |
| ReturnHeader/Filer/PhoneNum | 0 | 3046761431 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 431 ANDERSON ROAD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | MARTINSBURG |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | WV |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 25404 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Chitwood & Chitwood |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 5746 Marlin Road Suite 500 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Chattanooga |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | TN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 37411 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4238924882 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2021-07-01 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | H MICHAEL CHITWOOD |
| ReturnHeader/ReturnTs | 0 | 2021-07-01T11:34:10-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | John |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | Shepherd Sr |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2020-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2020-12-31 |
| ReturnHeader/TaxYr | 0 | 2020 |
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