THE SOWERS MINISTRY: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: THE SOWERS MINISTRY (EIN 94-3149727)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-03-20
IRS object ID: 201320799349300532
Schema version: 2012v2.1
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
Schedule A
Schedule B
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-03-20T15:30:54-05:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	L G HARRISON LLC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	1416A STONEHOLLOW DRIVE	AddressLine1
City	KINGWOOD	City
State	TX	State
ZIP Code	773392492	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	943149727	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	THE SOWERS MINISTRY	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	SOWE	NameControl
Phone	2813543035	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 5148	AddressLine1
City	KINGWOOD	City
State	TX	State
ZIP Code	77325	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	NEIL ANDERSON	Name
Title	PRESIDENT	Title
Phone	2813543035	Phone
Date Signed	2013-03-20	DateSigned
Authorize Third Party	false	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	LYNDA G HARRISON CPA	Name
Phone	2815481040	Phone
Date Prepared	2013-03-20	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-25 16:41:14Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	312012	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.SOWERS.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Activity Or Mission Description	TO SPREAD THE GOSPEL OF JESUS CHRIST.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	5	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	5	NbrIndependentVotingMembers
Total Nbr Employees	1	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	244217	ContributionsGrantsPriorYear
Contributions Grants Current Year	312012	ContributionsGrantsCurrentYear
Program Service Revenue CY	0	ProgramServiceRevenueCY
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	244217	TotalRevenuePriorYear
Total Revenue Current Year	312012	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	78178	SalariesEtcPriorYear
Salaries Etc Current Year	82800	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	195855	OtherExpensePriorYear
Other Expenses Current Year	211296	OtherExpensesCurrentYear
Total Expenses Prior Year	274033	TotalExpensesPriorYear
Total Expenses Current Year	294096	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-29816	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	17916	RevenuesLessExpensesCY
Total Assets BOY	48014	TotalAssetsBOY
Total Assets EOY	58665	TotalAssetsEOY
Total Liabilities BOY	22027	TotalLiabilitiesBOY
Total Liabilities EOY	14762	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	25987	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	43903	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	TO SPREAD THE GOSPEL OF JESUS CHRIST.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	261204	Expense
Description	THE SOWERS MINSTRY, INC. WAS ABLE TO SUPPORT MANY FULL TIME MISSIONARIES AND THEIR FAMILIES ON A MONTHLY BASIS IN INDIA, NEPAL, CHINA, UKRAINE AND THE USA. MANY CRUSADES AND TRAINING SEMINARS WERE CONDUCTED TO BRING PEOPLE TO CHRIST. SEVERAL THOUSAND MEN AND WOMEN WERE TRAINED TO WALK IN DEEPER RELATIONSHIP WITH CHRIST. SEVERAL HUNDRED YOUNG PEOPLE WERE TRAINED ON HOW TO BRING THE GOSPEL TO PEOPLE IN OUR GENERATION. THOUSANDS OF CHILDREN IN ASIA WERE PROVIDED WITH FOOD, SHELTER, CLOTHES AND EDUCATION. THE SOWERS MINISTRY PURCHASED COMPUTER EQUIPMENT AND BOOKS FOR THE PURPOSE OF EDUCATING AND ADVANCING THE PREACHING OF THE GOSPEL. THOUSANDS OF PIECES OF LITERATURE, BIBLES AND OTHER TEACHING MATERIALS WERE BOUGHT, PRINTED AND DISTRIBUTED TO THE PEOPLE FREE OF CHARGE. OTHER TEACHING MATERIALS SUCH AS VIDEOTAPES AND TEACHING BOOKS WERE PROVIDED TO ALL OF THE TRAINEES.	Description

Activity Other ActivityOther

Field	Value	IRS element (for citing)
Expense	7735	Expense
Description	THE SOWERS MINSTRY, INC. WAS ABLE TO SUPPORT MANY FULL TIME MISSIONARIES AND THEIR FAMILIES ON A MONTHLY BASIS IN INDIA, NEPAL, CHINA, UKRAINE AND THE USA. MANY CRUSADES AND TRAINING SEMINARS WERE CONDUCTED TO BRING PEOPLE TO CHRIST. SEVERAL THOUSAND MEN AND WOMEN WERE TRAINED TO WALK IN DEEPER RELATIONSHIP WITH CHRIST. SEVERAL HUNDRED YOUNG PEOPLE WERE TRAINED ON HOW TO BRING THE GOSPEL TO PEOPLE IN OUR GENERATION. THOUSANDS OF CHILDREN IN ASIA WERE PROVIDED WITH FOOD, SHELTER, CLOTHES AND EDUCATION. THE SOWERS MINISTRY PURCHASED COMPUTER EQUIPMENT AND BOOKS FOR THE PURPOSE OF EDUCATING AND ADVANCING THE PREACHING OF THE GOSPEL. THOUSANDS OF PIECES OF LITERATURE, BIBLES AND OTHER TEACHING MATERIALS WERE BOUGHT, PRINTED AND DISTRIBUTED TO THE PEOPLE FREE OF CHARGE. OTHER TEACHING MATERIALS SUCH AS VIDEOTAPES AND TEACHING BOOKS WERE PROVIDED TO ALL OF THE TRAINEES.	Description

Field	Value	IRS element (for citing)
Total Of Other Program Service Exp	7735	TotalOfOtherProgramServiceExp
Total Program Service Expense	268939	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	true	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	1	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	1	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	5	NbrVotingGoverningBodyMembers
Number Independent Voting Members	5	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	false	RegularMonitoringEnforcement
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	NEIL ANDERSON	NamePerson
Telephone Number	2813588097	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	PO BOX 5148	AddressLine1
City	KINGWOOD	City
State	TX	State
ZIP Code	77325	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	X	NoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (5 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
R GOODRICH
FINANCES	2.00	X	X	0	0	0
NEIL ANDERSON
PRES./DIR.	40.00	X	X	0	0	0
TERRY CHESBROUGH
VICE PRES	2.00	X	X	0	0	0
DR ROGER ABEL
DIRECTOR	1.00	X		0	0	0
R FELDMAN
DIRECTOR	1.00	X		0	0	0

Field	Value	IRS element (for citing)
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
All Other Contributions	312012	AllOtherContributions
Total Contributions	312012	TotalContributions

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	312012	TotalRevenueColumn

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	58200	Total
Program Services	52200	ProgramServices
Management And General	6000	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	15000	Total
Program Services	10050	ProgramServices
Management And General	4950	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	9600	Total
Program Services	6432	ProgramServices
Management And General	3168	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	3913	Total
Program Services	2622	ProgramServices
Management And General	1291	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	6572	Total
Program Services	4403	ProgramServices
Management And General	2169	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	34220	Total
Program Services	34220	ProgramServices

Interest Interest

Field	Value	IRS element (for citing)
Total	3080	Total
Management And General	3080	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	8035	Total
Program Services	8035	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	6285	Total
Program Services	4701	ProgramServices
Management And General	1584	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
MISSION EXPENSES	130098	130098
TELEPHONE	6518	4367	2151
AUTO	6360	6360
ENTERTAINMENT	2640	2640

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	3575	Total
Program Services	2811	ProgramServices
Management And General	764	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	294096	Total
Program Services	268939	ProgramServices
Management And General	25157	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	16947	BOY
EOY	18636	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
EOY	24	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	52481	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	29449	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	30767	BOY
EOY	23032	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
BOY	300	BOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
EOY	16973	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	48014	BOY
EOY	58665	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	20046	BOY
EOY	13761	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	1981	BOY
EOY	1001	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	22027	BOY
EOY	14762	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	25987	BOY
EOY	43903	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	25987	BOY
EOY	43903	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	48014	BOY
EOY	58665	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	17916	ReconcilationRevenueExpenses
Method Of Accounting Cash	X	MethodOfAccountingCash
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	false	FSAudited

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	262667	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	232133	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	289983	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	244217	CurrentTaxYearMinus1Year
Current Tax Year	312012	CurrentTaxYear
Total	1341012	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	262667	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	232133	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	289983	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	244217	CurrentTaxYearMinus1Year
Current Tax Year	312012	CurrentTaxYear
Total	1341012	Total

Field	Value	IRS element (for citing)
Public Support Total170	1341012	PublicSupportTotal170
Total Support	1341012	TotalSupport
Public Support Pertcentage170	1.00000	PublicSupportPertcentage170
Public Support Pertcent Prior Year	1.00000	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

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)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	52481	OtherCostOrOtherBasis
Depreciation	29449	Depreciation
Book Value	23032	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	23032	TotalOfBookValueLandBuildings

Other Assets OtherAssets

Field	Value	IRS element (for citing)
Description	PREPAID EXPENSES	Description
Book Value	16973	BookValue

Field	Value	IRS element (for citing)
Total Book Value Other Assets	16973	TotalBookValueOtherAssets

Other Liabilities OtherLiabilities (2 entries)

DescriptionDescription	AmountAmount
PAYROLL TAXES	$750
CREDIT CARD PAYABLE	$251

Field	Value	IRS element (for citing)
Total Of Amounts	1001	TotalOfAmounts

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
FIRST ACCOMPLISHMENT DESCRIPTION	FORM 990, PAGE 2, PART III, LINE 4A	OF EDUCATING AND ADVANCING THE PREACHING OF THE GOSPEL. THOUSANDS OF PIECES OF LITERATURE, BIBLES AND OTHER TEACHING MATERIALS WERE BOUGHT, PRINTED AND DISTRIBUTED TO THE PEOPLE FREE OF CHARGE. OTHER TEACHING MATERIALS SUCH AS VIDEOTAPES AND TEACHING BOOKS WERE PROVIDED TO ALL OF THE TRAINEES.
ALL OTHER ACCOMPLISHMENT DESCRIPTION	FORM 990, PAGE 2, PART III, LINE 4D	THE SOWERS MINSTRY, INC. WAS ABLE TO SUPPORT MANY FULL TIME MISSIONARIES AND THEIR FAMILIES ON A MONTHLY BASIS IN INDIA, NEPAL, CHINA, UKRAINE AND THE USA. MANY CRUSADES AND TRAINING SEMINARS WERE CONDUCTED TO BRING PEOPLE TO CHRIST. SEVERAL THOUSAND MEN AND WOMEN WERE TRAINED TO WALK IN DEEPER RELATIONSHIP WITH CHRIST. SEVERAL HUNDRED YOUNG PEOPLE WERE TRAINED ON HOW TO BRING THE GOSPEL TO PEOPLE IN OUR GENERATION. THOUSANDS OF CHILDREN IN ASIA WERE PROVIDED WITH FOOD, SHELTER, CLOTHES AND EDUCATION. THE SOWERS MINISTRY PURCHASED COMPUTER EQUIPMENT AND BOOKS FOR THE PURPOSE OF EDUCATING AND ADVANCING THE PREACHING OF THE GOSPEL. THOUSANDS OF PIECES OF LITERATURE, BIBLES AND OTHER TEACHING MATERIALS WERE BOUGHT, PRINTED AND DISTRIBUTED TO THE PEOPLE FREE OF CHARGE. OTHER TEACHING MATERIALS SUCH AS VIDEOTAPES AND TEACHING BOOKS WERE PROVIDED TO ALL OF THE TRAINEES.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	ONCE THE BALANCE SHEET AND INCOME STATEMENTS ARE COMPILED BY OUR CPA, THE MANAGING DIRECTOR REVIEWS AND APPROVES THE STATEMENTS. ONCE THE 990 TAX RETURN IS COMPLETED BY THE CPA, IT IS SENT TO ALL BOARD MEMBERS FOR REVIEW PRIOR TO ITS FILING.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	A REQUEST NEEDS TO BE MADE TO THE SOWERS MINISTRY AND SOWERS WILL MAKE THE REQUESTED DOCUMENTS AVAILABLE TO THE INDIVIDUAL.