SALT LEADERSHIP INC: Form 990EZ, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- SALT LEADERSHIP INC (EIN 20-5337663)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-03-28
- IRS object ID
- 202440899349201109
- Schema version
- 2023v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-03-28T07:00:58-07:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 205337663 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SALT LEADERSHIP INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SALT | BusinessNameControlTxt |
| Phone | 2674747999 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7 Mount Lebanon Road | AddressLine1Txt |
| City | Wilmington | CityNm |
| State Abbreviation | DE | StateAbbreviationCd |
| ZIP | 19803 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Karen Hard | PersonNm |
| Person Title | Finance Director | PersonTitleTxt |
| Phone | 2674747999 | PhoneNum |
| Signature | 2024-04-01 | SignatureDt |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Karen | PersonFirstNm |
| Person Last | Hard | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 1 | TrustedCustomerCd |
| OOB Security Verification | 11 | OOBSecurityVerificationCd |
| Last Submission Rqr OOB | 0 | LastSubmissionRqrOOBCd |
| Authentication Assurance Level | AAL2 | AuthenticationAssuranceLevelCd |
| Profile Email Address Change | Yes (X) | ProfileEmailAddressChangeInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Website Address | www.saltleadership.org | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $66,304 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $63,954 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $80 | ProgramServiceRevenueAmt |
| Membership Dues | $0 | MembershipDuesAmt |
| Investment Income | $10 | InvestmentIncomeAmt |
| Sale Of Assets Gross | $0 | SaleOfAssetsGrossAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Gain Or Loss From Sale Of Assets | $0 | GainOrLossFromSaleOfAssetsAmt |
| Gaming Gross Income | $0 | GamingGrossIncomeAmt |
| Fundraising Gross Income | $1,884 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $1,395 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $489 | SpecialEventsNetIncomeLossAmt |
| Gross Sales Of Inventory | $376 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $1,061 | CostOfGoodsSoldAmt |
| Gross Profit Loss Sls Of Invntry | -$685 | GrossProfitLossSlsOfInvntryAmt |
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
| Total Revenue | $63,848 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $0 | GrantsAndSimilarAmountsPaidAmt |
| Benefits Paid To Or For Members | $0 | BenefitsPaidToOrForMembersAmt |
| Salaries Other Comp Empl Bnft | $0 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $6,000 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $12,263 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $1,352 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $39,852 | OtherExpensesTotalAmt |
| Total Expenses | $59,467 | TotalExpensesAmt |
| Excess Or Deficit For Year | $4,381 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $49,867 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | -$8 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $54,240 | NetAssetsOrFundBalancesEOYAmt |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,026 | BOYAmt |
| EOY | $54,240 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $841 | BOYAmt |
| EOY | $0 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,867 | BOYAmt |
| EOY | $54,240 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,867 | BOYAmt |
| EOY | $54,240 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | The purpose of the SALT (Support and Leadership Training) ministry is to develop an effective theological education program for leaders and pastors who are unable to attend Bible schools and seminaries. SALT Leadership's mission is to develop, train, and support church leaders in underserved regions of the world to handle Scripture competently, be effective leaders, and equip others to be dedicated followers of Jesus Christ. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (2 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Grants And AllocationsGrantsAndAllocationsAmt | Program Service ExpensesProgramServiceExpensesAmt |
|---|---|---|
| SALT supports and trains over 1000 leaders, pastors, and students in theological studies and counseling in Peru, Chile, Argentina and Spain on an on-going basis. Students in other geographical areas are trained via on-line/remote learning opportunities. | $0 | $22,004 |
| SALT Leadership supports 10-20 teachers and program coordinators on an ongoing basis. Additional church leaders, pastors & students in theological studies & ministry are supported as needed. Support is provided in Peru, Chile, Argentina, and Spain. | $0 | $14,633 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $36,637 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (8 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|
| Edward Stuart Jr | |||
| Executive Director | 25 | $6,000 | $12,263 |
| Richard F Lawyer | |||
| Chairman, Board of Directors | 5 | $0 | |
| James Blosser | |||
| Secretary, Board of Directors | 2 | $0 | |
| Marc Wooten | |||
| Board of Directors | 2 | $0 | |
| Ronald Newman | |||
| Board of Directors | 3 | $0 | |
| Alicia Glassock | |||
| Board of Directors | 2 | $0 | |
| David C Hard | |||
| Academic Dean | 30.00 | $0 | |
| Karen Hard | |||
| Finance Director | 12 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | 0 | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | 0 | OrganizationHadUBIInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Direct Indirect Pltcl Expend | $0 | DirectIndirectPltclExpendAmt |
| Form1120 Pol Filed | 0 | Form1120PolFiledInd |
| Made Loans To From Officers | 0 | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Karen Hard | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 369 Pierce Run | AddressLine1Txt |
| City | Newark | CityNm |
| State Abbreviation | DE | StateAbbreviationCd |
| ZIP | 19702 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2674747999 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Donor Advised Fnds | 0 | DonorAdvisedFndsInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Tanning Services Provided | 0 | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| School Operating | 0 | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (1) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $101,956 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $57,271 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $71,301 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $88,477 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $63,954 | CurrentTaxYearAmt |
| Total | $382,959 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $101,956 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $57,271 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $71,301 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $88,477 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $63,954 | CurrentTaxYearAmt |
| Total | $382,959 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $50,093 | SubstantialContributorsTotAmt |
| Public Support Total170 | $332,866 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $79 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $74 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $15 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $11 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $10 | CurrentTaxYearAmt |
| Total | $189 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $9,872 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | -$423 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | -$130 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $71 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | -$296 | CurrentTaxYearAmt |
| Total | $9,094 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $392,242 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $0 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.84862 | PublicSupportCY170Pct |
| Public Support PY170 | 0.82061 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule A, Part II, Line 10 | FormAndLineReferenceDesc |
| Explanation | Book sales for theological books for students for related course of study and Student Registration fees | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990-EZ, Part I, Line 16 | Description;Amount^Mission Teaching;22004|Mission Support;14633|Business Expenses;1752|Promotional Costs;925|Administration;538^Total;39852^ |
| Form 990-EZ, Part I, Line 20 | Uncategorized expense |