LIFESTEPS WORLD MINISTRIES INC: Form 990EZ, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: LIFESTEPS WORLD MINISTRIES INC (EIN 46-3290228)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-11-15
IRS object ID: 202433209349204088
Schema version: 2023v5.1
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
Form 990-EZ
Schedule A
Schedule B
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-11-15T12:05:46-05:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	933368082	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	The Accounting Nook PLLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	6119 E 91st Street Suite 200	AddressLine1Txt
City	Tulsa	CityNm
State Abbreviation	OK	StateAbbreviationCd
ZIP	74137	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990EZ	ReturnTypeCd
Tax Period Begin	2023-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	463290228	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	LIFESTEPS WORLD MINISTRIES INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	LIFE	BusinessNameControlTxt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	9526 S 85TH E AVE	AddressLine1Txt
City	TULSA	CityNm
State Abbreviation	OK	StateAbbreviationCd
ZIP	74133	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JERRY LEDFORD JR	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	9182943485	PhoneNum
Signature	2024-11-15	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Ekaterina Horn CPA	PreparerPersonNm
PTIN	P03133648	PTIN
Phone	9184916063	PhoneNum

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2024-10-15 13:58:12Z	BuildTS

Form 990-EZ IRS990EZ

Field	Value	IRS element (for citing)
Address Change	Yes (X)	AddressChangeInd
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Website Address	WWW.LIFESTEPS.TV	WebsiteAddressTxt
Organization501c3	Yes (X)	Organization501c3Ind
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Gross Receipts	$110,002	GrossReceiptsAmt
Info In Schedule O Part I	Yes (X)	InfoInScheduleOPartIInd
Contributions Gifts Grants Etc	$110,002	ContributionsGiftsGrantsEtcAmt
Total Revenue	$110,002	TotalRevenueAmt
Benefits Paid To Or For Members	$1,074	BenefitsPaidToOrForMembersAmt
Salaries Other Comp Empl Bnft	$66,500	SalariesOtherCompEmplBnftAmt
Fees And Other Pymt To Ind Cntrct	$2,200	FeesAndOtherPymtToIndCntrctAmt
Occupancy Rent Utlts And Maint	$8,615	OccupancyRentUtltsAndMaintAmt
Printing Publications Postage	$233	PrintingPublicationsPostageAmt
Other Expenses Total	$34,437	OtherExpensesTotalAmt
Total Expenses	$113,059	TotalExpensesAmt
Excess Or Deficit For Year	-$3,057	ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY	$19,364	NetAssetsOrFundBalancesBOYAmt
Other Changes In Net Assets	-$376	OtherChangesInNetAssetsAmt
Net Assets Or Fund Balances EOY	$15,931	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part II	Yes (X)	InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

Field	Value	IRS element (for citing)
BOY	$19,364	BOYAmt
EOY	$17,832	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	$0	BOYAmt
EOY	$0	EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$19,364	BOYAmt
EOY	$17,832	EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$1,901	EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

Field	Value	IRS element (for citing)
BOY	$19,364	BOYAmt
EOY	$15,931	EOYAmt

Field	Value	IRS element (for citing)
Primary Exempt Purpose	TRAINING OF PASTORS AND LEADERS	PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp

Field	Value	IRS element (for citing)
Description Program Srvc Accom	PROVIDED BIBLICAL TRAINING TO PASTORS AND RELIGIOUS LEADERS-IN SOME OF THE POOREST AND DANGEROUS AREAS OF COLOMBIA.	DescriptionProgramSrvcAccomTxt
Program Service Expenses	$113,059	ProgramServiceExpensesAmt

Field	Value	IRS element (for citing)
Total Program Service Expenses	$113,059	TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (4 entries)

TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt	Employee Benefit ProgramEmployeeBenefitProgramAmt	Expense Account Other AllwncExpenseAccountOtherAllwncAmt
JERRY LEDFORD JR
PRESIDENTTREASURER	40.00	$66,500	$0	$0
PATTI LEDFORD
SECRETARY	20.00	$0	$0	$0
COY HAYS
TRUSTEE	2.00	$0	$0	$0
DONNY HALL
TRUSTEE	2.00	$0	$0	$0

Field	Value	IRS element (for citing)
Activities Not Previously Rpt	false	ActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not Rpt	false	ChgMadeToOrgnzngDocNotRptInd
Organization Had UBI	false	OrganizationHadUBIInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Organization Dissolved Etc	false	OrganizationDissolvedEtcInd
Form1120 Pol Filed	false	Form1120PolFiledInd
Made Loans To From Officers	false	MadeLoansToFromOfficersInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
States Where Copy Of Return Is Fld	OK	StatesWhereCopyOfReturnIsFldCd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	JERRY LEDFORD JR	PersonNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	11110 S 82ND E PL SUITE D	AddressLine1Txt
City	BIXBY	CityNm
State Abbreviation	OK	StateAbbreviationCd
ZIP	74008	ZIPCd

Field	Value	IRS element (for citing)
Phone	9182943485	PhoneNum

Field	Value	IRS element (for citing)
Foreign Financial Account	false	ForeignFinancialAccountInd
Foreign Office	false	ForeignOfficeInd
Donor Advised Fnds	false	DonorAdvisedFndsInd
Operate Hospital	false	OperateHospitalInd
Tanning Services Provided	false	TanningServicesProvidedInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	false	TransactionWithControlEntInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
School Operating	false	SchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Part VI Of Comp Of Hghst Pd Empl	NONE	PartVIOfCompOfHghstPdEmplTxt
Part VI Hghst Pd Cntrct Prof Srvc	NONE	PartVIHghstPdCntrctProfSrvcTxt
Filed Schedule A	Yes (true)	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	$134,638	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$156,345	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$149,592	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$119,911	CurrentTaxYearMinus1YearAmt
Current Tax Year	$110,002	CurrentTaxYearAmt
Total	$670,488	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$134,638	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$156,345	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$149,592	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$119,911	CurrentTaxYearMinus1YearAmt
Current Tax Year	$110,002	CurrentTaxYearAmt
Total	$670,488	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$77,774	SubstantialContributorsTotAmt
Public Support Total170	$592,714	PublicSupportTotal170Amt
Total Support	$670,488	TotalSupportAmt
Public Support CY170	0.88400	PublicSupportCY170Pct
Public Support PY170	0.91320	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

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 (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Description of other expenses Part I line 16	DESCRIPTION AMOUNTADVERTISING 140BANK CHARGES 838DUES & SUBSCRIPTIONS 1,208INSURANCE 3,291LICENSE & FEES 28MEALS 28DONOR CULTIVATION 377PAYROLL TAXES 5,162SEMINARS & TRAINING 2,000SUPPLIES 1,078TELEPHONE 3,045TRAVEL 1,045PROGRAM EXPENSES 14,891BENEVOLENCE 1,306
Other changes in net assets or fund balances Part I line 20	DESCRIPTION AMOUNTPRIOR YEAR ADJUSTMENT (376)
Description of total liabilities Part II line 26	CATEGORY BEGINNING OF YEAR END OF YEARACCOUNTS PAYABLE 0 1,901
Other program services Part III line 31	THE MINISTRIES DISCIPLE-MAKING TRAINING PROGRAM IN COLOMBIA DURING 2023 ENGAGED OVER 500 PASTORS AND LEADERS FROM MORE THAN 75 CHURCHES. A SIGNIFICANT FOCUS OF THE MINISTRY IS THE WAYUU TRIBAL GROUP, WHERE ONGOING EFFORTS HAVE RESULTED IN THE BAPTISM OF OVER 3,000 NEW BELIEVERS, THE PLANTING OF 25 CHURCHES, AND THE ACTIVE INVOLVEMENT OF MORE THAN 400 LEADERS IN DISCIPLESHIP INITIATIVES. TO FURTHER SUPPORT THE WAYUU COMMUNITY, OVER 200 GOATS HAVE BEEN PROVIDED THROUGH A SUSTAINABLE MULTIPLICATION PROGRAM TO ASSIST PASTORS AND LEADERS. ADDITIONALLY, MORE THAN 300 WATER FILTER SYSTEMS HAVE BEEN SUPPLIED AND INSTALLED TO ENSURE ACCESS TO CLEAN DRINKING WATER, ALONGSIDE THE REPAIR OF WINDMILLS AND WELLS IN THE REGION. IN PALENQUE, A NEW DISCIPLE-MAKING TRAINING INITIATIVE HAS COMMENCED, WITH 25 LEADERS CURRENTLY PARTICIPATING IN THE ONGOING DEVELOPMENT OF LEADERSHIP AND THE ESTABLISHMENT OF A CHURCH-PLANTING MOVEMENT.LIFESTEPS ALSO SERVES THE EMANUEL ASSOCIATION, WHICH REPRESENTS 40 CHURCHES ACROSS COLOMBIA. ANNUALLY, PASTORS, LEADERS, AND THEIR SPOUSES RECEIVE COMPREHENSIVE DISCIPLE-MAKING AND BIBLICAL TRAINING. THESE LEADERS RETURN TO THEIR CONGREGATIONS AND COMMUNITIES, WHICH COLLECTIVELY SERVE OVER 5,000 PEOPLE, TO MAKE DISCIPLES AND PLANT NEW CHURCHES. THROUGH THESE EFFORTS, LIFESTEPS CONTINUES TO SUPPORT THE GROWTH AND IMPACT OF CHURCHES IN COLOMBIA.