Biblical Discipleship Ministries Inc

“Jobe R. Martin, President is married to Jenna D. Martin, who is the Organization'sSecretary-Treasurer. Steve P. Sullivan is not related tothe Martins. Mr. Sullivan, Vice-President, only renders services on apart-time basis and does not receive any compensation. The Martins havetwo adult children, Taryn A. Martin and Mirren M. Martin, who providefull time service to the Organization. Their compensation is reportedon Schedule L, Part IV.”

“Steve P. Sullivan11800 Wrexham CourtOklahoma City, Oklahoma 73162”

“The Form 990 is presented to the President for his review. After he is satisfied with the review, he signs FORM 8879-EO for electronic transmittalof FORM 990 to the Internal Revenue Service.”

“Financial statements are available to donors upon request.”

“On December 16, 1993, Jobe R. Martin purchased a residence in Rockwall, Texas.On this property there is a separate building that measures 35 feet by 24.5 feet.Acquisition costs and subsiquent improvements total 118,029.10, which have been paid by the Organization. This separate structure is used for guest quarters ofvisiting pastors and missionaries. Although the separate building and improvementsare owned by the Organization, the land is owned by Martin. No ground rents werecharged to the Organization by Martin.”

“Two worn-out pieces of equipment were discarded that were fully depreciated. A Casio Projector was discarded with an original cost of 1,014.98. Also, a DellPrinter with an original cost of 284.39 was discarded. These items were discardedin the previous year, but the CPA failed to indicate these discards on thedepreciation schedule on FORM 990 for the year ended 09/30/2022. Since bothitems were fuly depreciated, it did not affect the overall net assetsDuring the current year a mic and digital recorder at an original cost of 1,173.20was discarded. This item was also fully depreciated.”

“On the 09/30/2022 FORM 990, donars who made contributions to the Organization werelisted as disqualified person by the CPA who prepared the FORM 990; however, these donors were not disqualified persons. These five donors were required to be listed on Schedule B, but were not required to be classified as disqualified persons. These contributions from these five individuals did not affect the publice supportpercentage, as the public support percentage was well over the required 33 1/3percent. The correct contributions from disqualified persons will be listed onthis current FORM 990.”

“From time to time the Organization does make grants to other charitableorganizations, who have similar interests in discipleship and evangelism. Only four organizations received more than 5,000. The other 29 organizationsreceived less than 5,000.During the current year cash assitance of 2,800 was given to one individual. This individual is not related to any of the officers or directors of theOrganization.”

“The Organization received registration fees of $3,745 from participants in retreatsfor the Organization.”

“The Organization has publised a book and produced several videos related toChristian discipleship. The contents are related to the subject matter that theOrganization teaches at its lectures and seminars. Not all books and videos aresold, but are given away as part of its ministry. The donated costs of 16,804 havebeen deducted from the cost of inventory sales and are listed on Part IX, Line 24aas "Books & videos given away".”

“A 2021 Nissan Van was purchased on 04/27/2021 at a cost of $45,638.89. Mileage for the current year was 45,251. This ministry-owned vehicle is used for travel tovarious parts of the country for seminars, retreats, lectures, Bible studies andother related ministry activities. When not in use, the vehicle is left on thepremises. The Martins use their own personal vehicle for personal use.”