Civic Intelligence

Mastering Life Ministries Inc.

990 • Fiscal year 2019 • EIN 62-1542382

Jan 01, 2019 to Dec 31, 2019 • Filed on May 15, 2020

2608 Mesa DriveNashville, TN 37217

(615) 507-4166

Siviq Scores

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

Liabilities / Assets

75th percentile

0.06x

Higher debt load relative to assets than 75% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

71st percentile

0.02x

Higher debt load relative to revenue than 71% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

31st percentile

-4.2%

Higher net margin than 31% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

26th percentile

-13%

Faster asset growth than 26% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

22nd percentile

-23%

Faster revenue growth than 22% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$26,257

Down $4,048 (-13%) from 2018

Net Assets

Down

$24,792

Down $2,715 (-9.9%) from 2018

Liabilities

Down

$1,465

Down $1,333 (-48%) from 2018

Revenue

Down

$66,329

Down $19,477 (-23%) from 2018

Expenses

Down

$69,098

Down $23,977 (-26%) from 2018

Net Income

Up

-$2,769

Up $4,500 (+62%) from 2018

Historical Trend

Balance Sheet Trend

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

$80K$60K$40K$20K$0Assets 2010: $57,118Liabilities 2010: $1,774Net Assets 2010: $55,3442010Assets 2011: $33,123Liabilities 2011: $2,545Net Assets 2011: $30,5782011Assets 2012: $51,789Liabilities 2012: $1,320Net Assets 2012: $50,4692012Assets 2013: $60,924Liabilities 2013: $4,444Net Assets 2013: $56,4802013Assets 2014: $59,540Liabilities 2014: $6,464Net Assets 2014: $53,0762014Assets 2015: $53,068Liabilities 2015: $4,609Net Assets 2015: $48,4592015Assets 2016: $40,539Liabilities 2016: $1,991Net Assets 2016: $38,5482016Assets 2017: $34,307Liabilities 2017: $1,619Net Assets 2017: $32,6882017Assets 2018: $30,305Liabilities 2018: $2,798Net Assets 2018: $27,5072018Assets 2019: $26,257Liabilities 2019: $1,465Net Assets 2019: $24,7922019Assets 2020: $21,297Liabilities 2020: $1,378Net Assets 2020: $19,9192020Assets 2021: $37,405Liabilities 2021: $1,426Net Assets 2021: $35,9792021Assets 2022: $31,889Liabilities 2022: $1,449Net Assets 2022: $30,4402022Assets 2023: $0Liabilities 2023: $0Net Assets 2023: $02023

Highlighted filing

2019

Assets$26,257
Liabilities$1,465
Net Assets$24,792

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2010: $209,3712010Expenses 2011: $237,1742011Expenses 2012: $257,7672012Revenue 2013: $332,641Expenses 2013: $335,074Net Income 2013: -$2,4332013Revenue 2014: $311,481Expenses 2014: $315,510Net Income 2014: -$4,0292014Revenue 2015: $288,446Expenses 2015: $293,063Net Income 2015: -$4,6172015Revenue 2016: $300,315Expenses 2016: $315,902Net Income 2016: -$15,5872016Revenue 2017: $177,592Expenses 2017: $183,085Net Income 2017: -$5,4932017Revenue 2018: $85,806Expenses 2018: $93,075Net Income 2018: -$7,2692018Revenue 2019: $66,329Expenses 2019: $69,098Net Income 2019: -$2,7692019Revenue 2020: $51,280Expenses 2020: $56,438Net Income 2020: -$5,1582020Revenue 2021: $61,877Expenses 2021: $43,851Net Income 2021: $18,0262021Revenue 2022: $52,262Expenses 2022: $56,527Net Income 2022: -$4,2652022Revenue 2023: $41,768Expenses 2023: $69,464Net Income 2023: -$27,6962023

Highlighted filing

2019

Revenue$66,329
Expenses$69,098
Net Income-$2,769
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
May 15, 2020
Return Version
2019v5.0
Gross Receipts
$66,553
Mission and Program Overview

Mission

Introduce healing through ministry to the lives of individuals who suffer from sexual brokenness of every kind, through tv outreach programs and social media.

Introduce healing through ministry to the lives of individuals who suffer from sexual brokenness of every kind, through television, documentaries, and social media platforms.

Balance Sheet Detail
LineBeginningEndChange
Assets
Inventories for Sale or Use$14,870$13,934▼ $936
Cash and Non-Interest-Bearing Accounts$12,858$7,446▼ $5,412
Pledges and Grants Receivable$2,577$2,577→ $0
Land, Buildings, and Equipment, Net-$2,300-
Total Assets$30,305$26,257▼ $4,048
Liabilities
Accounts Payable and Accrued Expenses$1,072$1,072→ $0
Other Liabilities$1,726$393▼ $1,333
Total Liabilities$2,798$1,465▼ $1,333
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$27,507$24,792▼ $2,715
Total Net Assets Fund Balance$27,507$24,792▼ $2,715
Total Liabilities and Net Assets / Fund Balance$30,305$26,257▼ $4,048

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,300$90,488$92,788
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dr David FosterExec Director & F
Rev Jerry BryantSecretary &
Joe AllenVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$48,145
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$18,184
All Other Contributions
$48,145
Change in Net Assets
$-2,769
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$36,682
Salaries, Compensation, and Employee Benefits$32,416
Total Fundraising Expense$16,380
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Employee Benefits$11,200$5,600$5,600$22,400
Other Salaries and Wages$5,008$2,504$2,504$10,016
Information Technology$8,795$71$71$8,937
Advertising$2,852-$2,853$5,705
Insurance$2,323$1,162$1,162$4,647
Fees for Services Other$2,684-$854$3,538
Office Expenses$1,699$849$849$3,397
Fees for Services Management$855$427$427$1,709
Fees for Services Accounting$786$394$394$1,574
Occupancy$451$226$226$903
Depreciation Depletion$516--$516
Travel$187$94$94$375
Interest$76$38$38$152
Payment Travel Entrtnmnt Publicly Ofcl$63$31$31$125
Other Expenses$62$31$31$124
All Other Expenses$27$14$14$55
Conferences and Meetings$19$10$10$39
Total Functional Expenses$40,045$12,673$16,380$69,098
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liabilities$393
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Form 990 is prepared by an independent cpa and reviewed by the organization's top management. The reviewed form 990 is then reviewed and approved by the board of directors prior to filing.

Form 990, Page 6, Part VI, Line 15A

Compensation for the executive at mastering life ministries is determined by the independent board of directors and periodically adjusted. The executive may make requests but does not have a vote in the final decision of the independent board. A comparison with executive compensation in the marketplace based on comparable levels of education, experience, accomplishments, responsibility, performance, and results, subject to a reduction due to the ministry's inability to afford such compensation. Executive compensation is reviewed annually by the independent board and the compensation is reviewed annually for reasonableness using charity navigator to ensure executive compensation is comparable with other similar size organizations.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Mastering Life Ministries
EIN
62-1542382
Phone
6155074166
Address
2608 MESA DRIVE, NASHVILLE, TN 37217
Doing Business As
Pure Passion Media

Signing Officer

Name
Dr David Foster
Title
Exec Director & Founder
Phone
6155074166
Signed
2020-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr David Foster
Formed
1993
Legal Domicile
Tn
Voting Board Members
3
Independent Board Members
2
Employees
1
Volunteers
5

Preparer

Firm
Hargis and Stevens Pa
Address
100 PLAZA CARMONA PL, HOT SPRINGS VILLAGE, AR 71909-3000
Preparer
Billy S Bellomy Ea CPA
Phone
5019846300
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Prior period adjustment 54 prior period adjustment 0 total 54

Raw XML Appendix395 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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IRS990ScheduleA/PublicSupportPY509Pct00.77460
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt0161000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0167000
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt066553
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt090162
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0180589
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0303266
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0314892
IRS990ScheduleA/Total509Grp/TotalAmt0955462
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt066553
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt090162
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0180589
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0303266
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0314892
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0955462
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt02300
IRS990ScheduleD/EquipmentGrp/DepreciationAmt090488
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt092788
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0393
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02300
IRS990ScheduleD/TotalLiabilityAmt0393
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS PREPARED BY AN INDEPENDENT CPA AND REVIEWED BY THE ORGANIZATION'S TOP MANAGEMENT. THE REVIEWED FORM 990 IS THEN REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COMPENSATION FOR THE EXECUTIVE AT MASTERING LIFE MINISTRIES IS DETERMINED BY THE INDEPENDENT BOARD OF DIRECTORS AND PERIODICALLY ADJUSTED. THE EXECUTIVE MAY MAKE REQUESTS BUT DOES NOT HAVE A VOTE IN THE FINAL DECISION OF THE INDEPENDENT BOARD. A COMPARISON WITH EXECUTIVE COMPENSATION IN THE MARKETPLACE BASED ON COMPARABLE LEVELS OF EDUCATION, EXPERIENCE, ACCOMPLISHMENTS, RESPONSIBILITY, PERFORMANCE, AND RESULTS, SUBJECT TO A REDUCTION DUE TO THE MINISTRY'S INABILITY TO AFFORD SUCH COMPENSATION. EXECUTIVE COMPENSATION IS REVIEWED ANNUALLY BY THE INDEPENDENT BOARD AND THE COMPENSATION IS REVIEWED ANNUALLY FOR REASONABLENESS USING CHARITY NAVIGATOR TO ENSURE EXECUTIVE COMPENSATION IS COMPARABLE WITH OTHER SIMILAR SIZE ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PRIOR PERIOD ADJUSTMENT 54 PRIOR PERIOD ADJUSTMENT 0 TOTAL 54
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt030305
IRS990/TotalAssetsEOYAmt026257
IRS990/TotalAssetsGrp/BOYAmt030305
IRS990/TotalAssetsGrp/EOYAmt026257
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt048145
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt016380
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt012673
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt040045
IRS990/TotalFunctionalExpensesGrp/TotalAmt069098
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02798
IRS990/TotalLiabilitiesEOYAmt01465
IRS990/TotalLiabilitiesGrp/BOYAmt02798
IRS990/TotalLiabilitiesGrp/EOYAmt01465
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt024792
IRS990/TotalProgramServiceExpensesAmt040045
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt018184
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt066329
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt030305
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt026257
IRS990/TravelGrp/FundraisingAmt094
IRS990/TravelGrp/ManagementAndGeneralAmt094
IRS990/TravelGrp/ProgramServicesAmt0187
IRS990/TravelGrp/TotalAmt0375
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt021 PINON LANE
IRS990/USAddress/CityNm0FLORISSANT
IRS990/USAddress/StateAbbreviationCd0CO
IRS990/USAddress/ZIPCd080816
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0WWW.MASTERINGLIFE.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-11-06 18:47:13Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DR DAVID FOSTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXEC DIR & FOUNDER
ReturnHeader/BusinessOfficerGrp/PhoneNum06155074166
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MASTERING LIFE MINISTRIES
ReturnHeader/Filer/BusinessNameControlTxt0MAST
ReturnHeader/Filer/EIN0621542382
ReturnHeader/Filer/PhoneNum06155074166
ReturnHeader/Filer/USAddress/AddressLine1Txt02608 MESA DRIVE
ReturnHeader/Filer/USAddress/CityNm0NASHVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd037217
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0977CFCB9C685DC8DED6EB91A22541EBE6B77B20C
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0EFB6301CE37F7022BDFB2024CE2FD7175B33AA01
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0167.68.16.49
ReturnHeader/FilingSecurityInformation/IPDt02020-05-18
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm013:51:27
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0710711753
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HARGIS AND STEVENS PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0100 PLAZA CARMONA PL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HOT SPRINGS VILLAGE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0719093000
ReturnHeader/PreparerPersonGrp/PhoneNum05019846300
ReturnHeader/PreparerPersonGrp/PreparationDt02020-05-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BILLY S BELLOMY EA CPA
ReturnHeader/ReturnTs02020-05-18T13:51:27-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.42$0.69$0.28
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.32$0.01$0.30$0.52$0.57$0.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.37$0.01$0.36$0.62$0.44$0.18
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$0.01$0.20$0.51$0.56$0.05
2019Detailed filing. Detailed filing data is available for this year.$0.26$0.01$0.25$0.66$0.69$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.30$0.03$0.28$0.86$0.93$0.07
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.34$0.02$0.33$1.78$1.83$0.05
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.41$0.02$0.39$3.00$3.16$0.16
2015Detailed filing. Detailed filing data is available for this year.$0.53$0.05$0.48$2.88$2.93$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.60$0.06$0.53$3.11$3.16$0.04
2013Detailed filing. Detailed filing data is available for this year.$0.61$0.04$0.56$3.33$3.35$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$0.01$0.50$2.58
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.33$0.03$0.31$2.37
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$0.02$0.55$2.09