Luke 923 Ministries

“Form 990, Part III, Line 1 Mission Luke 9:23 Ministries exists to provide supportive care and administrative services to churches and faith-based ministries that do not have denominational support. We support our partners with financial oversight, training, and spiritual encouragement.”

“1.) Independent Review: The decision was made by individuals without a conflict of interest. 2.) Comparability Data: Compensation was compared to data from similar organizations (e.g., salary surveys, GuideStar, ministry networks). 3.) Contemporaneous Documentation: Meeting minutes or other written records were kept at the time the decision was made.”

“Form 990, Part VI, Line 19 Public Disclosure The organization did not make its governing documents, conflict of interest policy, or financial statements available to the public during the tax year, beyond the publicly accessible Form 990 as required by law. They are available upon request.”

“At the end of the tax year, the organization had 5 voting members on the governing body. All board members have equal voting rights, and no authority was delegated to an executive or similar committee.”

“Matthew and Andrea Harris, married, but comply with adopted conflict of interest policy. Marc and Amy Rump, married, but comply with adopted conflict of interest policy. Matt Harris, works part-time for Luke 923 Ministries and is his salary is based on a comp and is on the low end of the comp approved by the Board. Andrea Harris works full-time and is paid on a comp and it is on the low end of the comp approved by the Board.”

“Luke 923 Ministries did not conduct an independent financial audit for the year ending December 31, 2024. The organization is not required to undergo an audit under Indiana state law because it did not meet the threshold for mandatory audit based on public fund disbursements. Specifically, Luke 923 Ministries did not expend $200,000 or more in public funds, nor did public funds represent 50% or more of total disbursements. Additionally, the organization did not meet the federal Single Audit threshold of $750,000 in federal expenditures. Internal financial oversight is maintained through regular board review of financial reports, a conflict of interest policy, and annual reconciliation of accounts.”