2021-04-05T10:33:44-05:00 2020-06-30 260793942 MARTIN SMITH & COMPANY CPAS PA 1212 HAYWOOD ROAD BLDG 100 GREENVILLE SC 296152200 990 2019-07-01 570425826 MIRACLE HILL MINISTRIES INC MIRA 8642684357 PO BOX 2546 GREENVILLE SC 29602 RICHARD INGRAM CFO 8642684357 2021-04-05 1 DAVID A SMITH P00045703 8642321040 2019 2022-09-23 18:48:47Z RICHARD INGRAM PO BOX 2546 GREENVILLE SC 29602 28846338 0 X WWW.MIRACLEHILL.ORG X 1955 SC MIRACLE HILL EXISTS SO THAT PERSONS MOST IN NEED RECEIVE FOOD, SHELTER, AND COMPASSION, WHILE HEARING THE GOSPEL OF JESUS CHRIST AND BECOMING PRODUCTIVE MEMBERS OF SOCIETY. 11 11 456 4898 0 0 17764989 16596524 437584 456061 723133 454843 220909 -98544 19146615 17408884 392756 498483 0 0 10968805 10643379 0 0 1192110 6828927 6416391 18190488 17558253 956127 -149369 30758358 32205380 7766890 9531285 22991468 22674095 X TO PROVIDE SHELTER, FOOD, SPIRITUAL COUNSELING AND HOPE TO HOMELESS INDIVIDUALS AND FAMILIES IN THE UPSTATE OF SC VICTIMIZED BY POVERTY, ADDICTION, BROKEN HOMES OR OTHER PROBLEMS. 0 0 6163210 68206 7263916 THRIFT OPERATIONS - A PROGRAM WHICH OPERATES THRIFT STORES TO SUPPORT OTHER PROGRAMS OF THE MINISTRIES AND WHICH PROVIDES SHELTERED EMPLOYMENT TO TRAIN AND EQUIP MISSION CLIENTS TO RETURN TO THE JOB MARKET. 1618763 86351 798216 MIRACLE HILL'S CHILDREN'S HOME PROVIDES A SAFE ENVIRONMENT TO CARE FOR CHILDREN OF DYSFUNCTIONAL HOMES WHILE SEEKING TO REUNITE THESE FAMILES. 110 CHILDREN WERE ADMITTED THIS YEAR AND 32 WERE REUNITED WITH THEIR FAMILES. THE HOME PROVIDED CARE TO AN AVERAGE OF 41 CHILDREN EACH MONTH. 1267103 34678 573020 MIRACLE HILL'S FOSTER CARE IS A PROGRAM WHICH PROVIDES CARE FOR CHILDREN AND TEENS FROM FOUR UPSTATE SOUTH CAROLINA COUNTIES WHO ARE IN NEED OF A LOVING FAMILY ENVIRONMENT. 641658 97526 SHEPHERD'S GATE - A PROGRAM FOR HOMELESS WOMEN AND CHILDREN WHICH PROVIDES EMERGENCY HOUSING, MEALS AND CLOTHING, PERSONAL COUNSELING, A PERSONAL GROWTH PROGRAM, GED TRAINING, AND GOSPEL SERVICES. 669955 29315 473864 BOYS SHELTER - A PROGRAM WHICH PROVIDES EMERGENCY SHELTER FOR YOUNG MEN, AGES 11-18, WHO HAVE BEEN REMOVED FROM THEIR HOMES BECAUSE OF ABUSE, NEGLECT OR ABANDONMENT. 351223 2166 RESCUE MISSION (CHEROKEE COUNTY) - A PROGRAM FOR HOMELESS MEN, WOMEN, AND FAMILIES IN CHEROKEE COUNTY WHICH PROVIDES EMERGENCY HOUSING, MEALS AND CLOTHING, PERSONAL COUNSELING, GOSPEL SERVICES AND GED TRAINING. 801836 7002 RESCUE MISSION (SPARTANBURG) - A PROGRAM FOR HOMELESS MEN, WOMEN AND FAMILIES IN SPARTANBURG COUNTY WHICH PROVIDES EMERGENCY HOUSING, MEALS AND CLOTHING, PERSONAL COUNSELING, GOSPEL SERVICES AND GED TRAINING. 548013 30944 RENEWAL - A 6 MONTH PROGRAM FOR WOMEN IN NEED OF A STRUCTURED, LONG-TERM APPROACH TO DEALING WITH ADDICTION AND OTHER LIFE-DOMINATING PROBLEMS. 964992 22192 OVERCOMERS - THIS PROGRAM PROVIDES A SEVEN-MONTH RESIDENTIAL PROGRAM FOR MEN IN NEED OF A MORE STRUCTURED, LONGER-TERM APPROACH TO DEALING WITH LIFE-DOMINATING ADDICTIONS. 115029 1091 HOMES FOR LIFE - A PROGRAM PROVIDING SHELTER AND SUPPORT TO HOMELESS YOUNG MEN AGES 17-21. 1006702 119012 RESCUE MISSION (GREENVILLE) - A PROGRAM FOR HOMELESS MEN, WOMEN AND FAMILIES IN GREENVILLE COUNTY WHICH PROVIDES EMERGENCY HOUSING, MEALS AND CLOTHING, PERSONAL COUNSELING, GOSPEL SERVICES AND GED TRAINING. 5099408 309248 473864 14148484 1 0 0 0 0 0 0 0 0 1 1 1 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 1 62 0 456 1 0 0 0 0 0 0 0 0 0 0 X 11 11 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 SC GA NC X X X LAURA HUGHEY 8642684357 490 S PLEASANTBURG DR GREENVILLE SC 29607 KEITH GIDDENS DIRECTOR 0.50 X 0 0 0 JON CHILTON DIRECTOR 0.50 X 0 0 0 DAVID DORMAN DIRECTOR 0.50 X 0 0 0 TIM GUIN DIRECTOR 0.50 X 0 0 0 PEG HUDSON DIRECTOR 0.50 X 0 0 0 C E LAWTON DIRECTOR 0.50 X 0 0 0 KIP MILLER DIRECTOR 0.50 X 0 0 0 BEN WORLEY DIRECTOR 0.50 X 0 0 0 AL HARRIS DIRECTOR 0.50 X 0 0 0 LEE DANIELS DIRECTOR 0.50 X 0 0 0 MIKE MILLER DIRECTOR 0.50 X 0 0 0 DIXON CUNNINGHAM DIRECTOR EMERITUS 0.50 X 0 0 0 LANG LIGON DIRECTOR EMERITUS 0.50 X 0 0 0 TOWERS RICE DIRECTOR EMERITUS 0.50 X 0 0 0 REID LEHMAN PAST CEO/MINISTRY CON. 40.00 X 102794 0 0 KEN KRUITHOF COO 40.00 X 106948 0 0 RICK INGRAM CFO/TREAS 40.00 X 86209 0 0 JACOB EDMISTEN VP OF DEVELOPMENT 40.00 X 63193 0 0 RYAN DUERK FORMER VP OF ADULT MIN./CEO 40.00 X 69494 0 0 KAREN BUSHA VP OF CHILDRENS MINISTRIES 40.00 X 75721 0 0 GEORGE ALLWES VP OF THRIFT OPERATIONS 40.00 X 66054 0 0 ANNETTE GONZALES CORPORATE SECRETARY 40.00 X 50106 0 0 TIM SMITH VP OF HUMAN RESOURCES 40.00 X 64435 0 0 TIM BROWN FORMER DIR. OVERCOMER CNTR./ VP OF ADULT MIN. 40.00 X 50758 0 0 735712 0 0 2 0 0 0 SILT FENCE INSTALLATION PO BOX 498 PIEDMONT SC 29673 TRANSISION HOUSING SITEWORK 246877 PRESORT PLUS 401 E WAREHOUSE CT TAYLORS SC 29687 MAILING SERVICES FOR DEVELOPMENT 179013 INGLES MARKETS PO BOX 6676 ASHEVILLE NC 28816 BUILDING RENT 163390 GREENVILLE GROCERY 7200 WISCONSIN AVE SUITE 1104 BETHESDA MD 20814 BUILDING RENT 162107 AT&T PO BOX 5019 CAROL STREAM IL 60197 PHONE & NETWORK FOR ALL LOCATIONS 148143 10 536974 1811351 14248199 7384163 16596524 ROOM AND BOARD FEES 721310 429967 429967 MISCELLANEOUS RECEIPTS 900099 26094 26094 456061 180845 180845 3922826 4571 3653399 0 269427 4571 273998 273998 6730 536974 41064 -34334 -34334 7678781 7742991 -64210 -64210 17408884 665849 0 146511 X 498483 498483 735711 308136 291191 136384 7991205 7035328 636442 319435 96243 61738 27895 6610 1180113 928264 195437 56412 640107 493861 107714 38532 305019 133330 133693 37996 160656 42345 2509 115802 715414 568723 113529 33162 260920 102699 74706 83515 2115880 1993309 104627 17944 347905 312851 29605 5449 205526 94637 110889 1581387 1259131 250624 71632 225970 194790 22395 8785 OTHER FUNDRAISING EXPEN 264318 13757 3295 247266 OTHER EXPENDITURES 151077 66072 80142 4863 TRAINING 61002 29630 25542 5830 DUES AND SUBSCRIPTIONS 21317 11400 7424 2493 17558253 14148484 2217659 1192110 2501326 4500768 405726 496506 900107 916587 228412 155131 37166183 18704064 18833020 18462119 7881767 7584204 8000 90065 30758358 32205380 1038379 1001985 6476281 8289775 252230 239525 7766890 9531285 X 14651711 15176876 8339757 7497219 22991468 22674095 30758358 32205380 X -149369 -180845 12841 X X 0 1 X 0 0 X 8793145 9946383 9337181 9357962 9212361 46647032 8793145 9946383 9337181 9357962 9212361 46647032 46647032 394724 526398 709463 726766 454843 2812194 49459226 38847219 0.94310 0.93560 X 8162573 206920 320343 575496 8114340 8775189 181555 305150 1099321 8162573 8416958 254345 554837 596916 8775189 7315178 622003 971847 492070 8416958 7766351 155048 -223694 382527 7315178 0.22450 0.72360 0.05190 0 0 2317674 2317674 27457810 15236323 12221487 1074980 610489 464491 5112535 2857252 2255283 1203184 1203184 18462119 EQUITIES 4854238 F MUTUAL FUNDS 1050458 F BONDS 1679508 F 7584204 ANNUITY LIABILITY 239525 239525 X 27205307 -102870 9858228 9755358 17449949 -41065 -41065 17408884 27522680 9964427 9964427 17558253 0 17558253 PART V, LINE 4: DONOR-RESTRICTED AMOUNTS ARE DESIGNATED FOR ENDOWMENT, ANNUITIES, AND CAPITAL PROJECTS. PART X, LINE 2: MIRACLE HILL MINISTRIES IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE MINISTRIES HAS ADOPTED THE PROVISIONS OF THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES TOPIC OF FASB ASC. THIS GUIDANCE ADDRESSES THE ACCOUNTING UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS AND PRESCRIBES A THRESHOLD OF MORE-LIKELY-THAN-NOT FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. IT ALSO PROVIDES RELATED GUIDANCE ON MEASUREMENT CLASSIFICATION, INTEREST AND PENALTIES, AND DISCLOSURE. AS A RESULT OF THE IMPLEMENTATION OF THIS GUIDANCE, THE MINISTRIES HAS DETERMINED THAT IT HAS NO UNCERTAIN TAX POSITIONS REQUIRING ACCRUAL AND DISCLOSURE. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD INCLUDED IN EXPENSES FOR AUDITED FINANCIAL STATEMENTS 7,742,991. REVENUE FROM WHOLLY OWNED FOR-PROFIT ENTITY NOT INCLUDED IN THE 990 2,135,537. CHANGE IN VALUE OF ANNUITIES -20,300. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES NETTED AGAINST REVENUE -41,065. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD INCLUDED IN EXPENSES FOR AUDITED FINANCIAL STATEMENTS 7,742,991. EXPENSES OF WHOLLY OWNED FOR-PROFIT ENTITY NOT INCLUDED IN THE 990 2,180,371. FUNDRAISING EXPENSES NETTED AGAINST REVENUE 41,065. BANQUET 435644 435644 497 25971 TURKEY FRY 97433 97433 195 13830 1 10627 3897 6730 571 543704 536974 6730 692 40372 41064 -34334 1 SCHOLARSHIPS 11 14000 TRANSPORATION, CLIENT CARE/REHABILITATION, MEDICAL COSTS 3654 484483 PART I, LINE 2: A SCHOLARSHIP COMMITTEE MEETS TWICE YEARLY TO EVALUATE NEEDS, ELIGIBILITY AND FUNDS AVAILABLE. SCHOLARSHIP FUNDS ARE SENT DIRECTLY TO THE COLLEGE OR UNIVERSITY. RECORDS ARE REVIEWED REGULARLY BY THE CONTROLLER. X 7062453 THRIFT-SHOP VALUE X 169 321710 FAIR MARKET VALUE 0 1 0 FORM 990, PART VI, SECTION A, LINE 2 REID LEHMAN AND ANNETTE LEHMAN (EMPLOYEE) ARE COUSINS FORM 990, PART VI, SECTION B, LINE 11B THE CONTROLLER AND THE CFO REVIEW THE 990. THE CEO, COO AND MEMBERS OF THE FINANCE COMMITTEE OF THE BOARD HAVE AN OPPORTUNITY TO REVIEW THE 990 AND MAKE COMMENTS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD MEMBERS, EXECUTIVE STAFF AND DEPARTMENT HEADS FILL OUT A QUESTIONNAIRE EACH YEAR THAT ASKS A SERIES OF QUESTIONS ABOUT POTENTIAL CONFLICTS OF INTEREST WITH REGARD TO THEMSELVES OR ANY OTHER BOARD MEMBER OF STAFF MEMBER. THE EXECUTIVE AND DEPARTMENT HEAD QUESTIONNAIRES ARE REVIEWED BY THE CFO AND THEN SENT TO THE CHAIRMAN OF THE BOARD. THE CHAIRMAN REVIEWS ALL QUESTIONNAIRES FROM BOTH STAFF AND BOARD MEMBERS AND REPORTS TO THE FULL BOARD WHETHER ANY QUESTIONNAIRES REFLECT AN EVENT THAT DOES NOT CONFORM TO BOARD POLICY FOR CONFLICT OF INTEREST (BOARD POLICY 4.6.2). THE CFO REVIEWS THE QUESTIONNAIRES TO DETERMINE IF THERE ARE ANY SITUATIONS THAT SHOULD BE DISCLOSED IN THE FOOTNOTES OF THE FINANCIAL STATEMENTS. IN ADDITION, THE ANNUAL REVIEW AND FIELD AUDITS OF THE ECFA (EVANGELICAL COUNCIL FOR FINANCIAL ACCOUNTABILITY) REVIEWS ANY INSTANCES OF POSSIBLE CONFICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15A THE ENTIRE BOARD, CONSISTING ENTIRELY OF INDEPENDENT DIRECTORS, REVIEWS THE PERFORMANCE OF THE CEO AGAINST SPECIFIC STANDARDS AT EACH OF THE SIX BOARD MEETINGS EACH YEAR. THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS THE SALARY AND PERFORMANCE OF THE CEO EACH YEAR USING THE SIX PERFORMANCE REVIEWS OF THE BOARD AND INDUSTRY SALARY DATA THAT INCLUDES, BUT IS NOT LIMITED TO: A.) SALARIES OF OTHER CEOS IN SIMILAR ORGANIZATIONS BASED ON DATA FROM THE ECFA (EVANGELICAL COUNCIL FOR FINANCIAL ACCOUNTABILITY) WHICH USUALLY HAS 80-100 COMPARABLE DATA POINTS, B.) SALARIES OF SIMILAR NON-PROFIT CEOS FROM THE LOCAL AREA BASED ON IRS FORM 990 DATA, AND C.) SALARY DATA FROM THE ANNUAL SALARY SURVEY (APPROXIMATELY 150 CHRISTIAN FAITH-BASED ORGANIZATIONS) OF THE CHRISTIAN LEADERSHIP ALLIANCE. THE COMMITTEE REVIEWS ITS PROCESS WITH AND RECOMMENDS TO THE ENTIRE BOARD, WHO THEN DISCUSSES AND DETERMINES A SALARY FOR THE CEO FOR THE NEXT FISCAL YEAR. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE AVAILABLE FOR INSPECTION AT ITS CORPORATE OFFICES. FORM 990, PART IX, LINE 11G OTHER FEES: PROGRAM SERVICE EXPENSES 133,330. MANAGEMENT AND GENERAL EXPENSES 133,693. FUNDRAISING EXPENSES 37,996. TOTAL EXPENSES 305,019. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF ANNUITIES -20,300. INVESTMENT IN SUBSIDIARY 33,141. FORM 990, PART XII, LINE 2C A COMMITTEE OF THE ORGANIZATION'S BOARD ASSUMES RESPONSIBILITY FOR OVERSIGHT THE AUDIT OF ITS FINANCIAL STATEMENTS AND THE SELECTION OF ITS INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR. FRONT OFFICE LLC 492 S PLEASANTBURG DR GREENVILLE SC 29607 824116036 STAFFING SC 1 18037 MIRACLE HILL ENTERPRISES INC BRIDGEWORKS LLC 492 S PLEASANTBURG DR GREENVILLE SC 29607 824003099 MANAGEMENT SC 1882954 330482 MIRACLE HILL ENTERPRISES INC CREATIONWORKS LANDSCAPING LLC 492 S PLEASANTBURG DR GREENVILLE SC 29607 843557089 LANDSCAPING SC 252582 134434 MIRACLE HILL ENTERPRISES INC MIRACLE HILL ENTERPRISES INC 492 S PLEASANTBURG GREENVILLE SC 29607 823993891 HOLDING COMPANY SC C 2135537 482953 1.00000 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 BRIDGEWORKS LLC J 13440 ACTUAL CASH FRONT OFFICE LLC J 0 ACTUAL CASH CREATIONWORKS LANDSCAPING LLC J 5760 ACTUAL CASH MIRACLE HILL ENTERPRISES INC R 255268 ACTUAL CASH