HEART MINISTRIES INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: HEART MINISTRIES INC (EIN 48-0794854)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-04-11
IRS object ID: 201331019349300703
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 E
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-04-11T22:34:36-05:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Field	Value	IRS element (for citing)
EIN	480964663	EIN

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Engle Accounting Services Inc	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	6745 Interurban	AddressLine1
City	Wichita	City
State	KS	State
ZIP Code	672041323	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	480794854	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	Heart Ministries Inc	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	HEAR	NameControl

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 2068	AddressLine1
City	Hutchinson	City
State	KS	State
ZIP Code	67504	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	Bill Cowell	Name
Title	president	Title
Phone	6204636112	Phone
Date Signed	2013-03-04	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	Wilma E Engle	Name
PTIN	P01238136	PTIN
Phone	3168383065	Phone
Date Prepared	2013-04-11	DatePrepared

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

Form 990 IRS990

Doing Business As DoingBusinessAs

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

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	Bill Cowell	NameOfPrincipalOfficerPerson
Gross Receipts	508499	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1969	YearFormation
State Legal Domicile	KS	StateLegalDomicile
Activity Or Mission Description	To provide a loving, Christian home environment for troubled girls so that they can develop socially and emotionally while getting an excellent education.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	9	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	9	NbrIndependentVotingMembers
Total Nbr Employees	40	TotalNbrEmployees
Total Nbr Volunteers	15	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	438343	ContributionsGrantsPriorYear
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue CY	508499	ProgramServiceRevenueCY
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	438343	TotalRevenuePriorYear
Total Revenue Current Year	508499	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	226306	SalariesEtcPriorYear
Salaries Etc Current Year	287471	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	21664	TotalFundrsngExpCurrentYear
Other Expense Prior Year	188022	OtherExpensePriorYear
Other Expenses Current Year	231314	OtherExpensesCurrentYear
Total Expenses Prior Year	414328	TotalExpensesPriorYear
Total Expenses Current Year	518785	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	24015	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-10286	RevenuesLessExpensesCY
Total Assets BOY	1685272	TotalAssetsBOY
Total Assets EOY	1683055	TotalAssetsEOY
Total Liabilities BOY	167911	TotalLiabilitiesBOY
Total Liabilities EOY	175980	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	1517361	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	1507075	NetAssetsOrFundBalancesEOY
Mission Description	To provide a loving, Christian home environment for troubled girls so that they can develop socially and emotionally while getting an excellent education.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	471931	Expense
Revenue	508499	Revenue
Description	Services are all combined. Heart Ministries provides a structural family lifestyle demonstrating Christian principles. The girls participate in community events but attend our private school where each is encouraged to excell at her own individual level. A home environment is provided where they study, eat, sleep and help with chores associated with family living. They are also given the opportunity to help grow their own food and care for pets. All the girls have had problems social, educational or emotional. Boys are allowed to attend school but do not live on the premises.	Description
Total Program Service Expense	471931	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
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	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	true	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	true	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
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	40	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
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	9	NbrVotingGoverningBodyMembers
Number Independent Voting Members	9	NumberIndependentVotingMembers
Family Or Business Relationship	true	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	false	ConflictOfInterestPolicy
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
States Where Copy Of Return Is Filed	KS	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	Heart Ministries	NamePerson
Telephone Number	6204636112	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	PO Box 2068	AddressLine1
City	Hutchinson	City
State	KS	State
ZIP Code	67504	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (9 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
Becky Goering
director	0.00	X	0	0	0
Gordon Goering
director	0.00	X	0	0	0
Larry Chapman
director	0.00	X	0	0	0
Lyndal Penner
director	0.00	X	0	0	0
Rev John Williams
director	0.00	X	0	0	0
Rev Todd Britt
director	0.00	X	0	0	0
Roger Stauter
director	0.00	X	0	0	0
Bill Cowell
president	40.00		12800	0	0	X
Carole Cowell
secretary	40.00		9600	0	0	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	22400	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	0	TotalOtherCompensation
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	All programs of school	Description
Business Code	900099	BusinessCode
Total Revenue Column	508499	TotalRevenueColumn
Related Or Exempt Function Income	508499	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	508499	TotalProgramServiceRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	508499	TotalRevenueColumn
Related Or Exempt Function Income	508499	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	22400	Total
Program Services	12800	ProgramServices
Fundraising	9600	Fundraising

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	244547	Total
Program Services	221147	ProgramServices
Management And General	23400	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	20524	Total
Program Services	18000	ProgramServices
Management And General	1790	ManagementAndGeneral
Fundraising	734	Fundraising

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	50	Total
Program Services	50	ProgramServices

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	1800	Total
Program Services	1800	ProgramServices

Advertising Advertising

Field	Value	IRS element (for citing)
Total	6225	Total
Program Services	6225	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	30532	Total
Program Services	19202	ProgramServices
Fundraising	11330	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	5225	Total
Program Services	5225	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	11961	Total
Program Services	11961	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	18584	Total
Program Services	18584	ProgramServices

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
Student activ & school exp	15190	15190
Utilities & telephone	39888	39888
Maint -grounds dorm school	37683	37683
Food and educ. materials	53105	53105

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	11071	Total
Program Services	11071	ProgramServices

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	518785	Total
Program Services	471931	ProgramServices
Management And General	25190	ManagementAndGeneral
Fundraising	21664	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	3098	BOY
EOY	3558	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	1896267	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	216770	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	1682174	BOY
EOY	1679497	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	1685272	BOY
EOY	1683055	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	167911	BOY
EOY	175980	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	167911	BOY
EOY	175980	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	1517361	BOY
EOY	1507075	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1517361	BOY
EOY	1507075	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1685272	BOY
EOY	1683055	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-10286	ReconcilationRevenueExpenses
Reconcilation Other Changes	0	ReconcilationOtherChanges
Method Of Accounting Cash	X	MethodOfAccountingCash
Accountant Compile Or Review	true	AccountantCompileOrReview

Accountant Compile Or Review Basis AccountantCompileOrReviewBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
FS Audited	false	FSAudited
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School170b1 Aii	X	School170b1Aii

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

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	214000	OtherCostOrOtherBasis
Book Value	214000	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1625641	OtherCostOrOtherBasis
Depreciation	199394	Depreciation
Book Value	1426247	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	56626	OtherCostOrOtherBasis
Depreciation	17376	Depreciation
Book Value	39250	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	1679497	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities (4 entries)

DescriptionDescription	AmountAmount
building loans	$94,223
payroll taxes for Dec12	$1,275
unpaid wages to Bill & Carole	$67,500
credit card for supplies	$12,982

Field	Value	IRS element (for citing)
Total Of Amounts	175980	TotalOfAmounts

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	true	NondiscriminatoryPolicyStmt
Policy Statement In Brochures Etc	true	PolicyStatementInBrochuresEtc
Policy Publ Via Broadcast Media	false	PolicyPublViaBroadcastMedia
Maint Racial Composition Records	true	MaintRacialCompositionRecords
Maint Scholarships Records	true	MaintScholarshipsRecords
Maint Copies Of Brochures Etc	true	MaintCopiesOfBrochuresEtc
Maint Copies Of All Solicitations	true	MaintCopiesOfAllSolicitations
Discriminate Race Students Rights	false	DiscriminateRaceStudentsRights
Discriminate Race Admiss Policies	false	DiscriminateRaceAdmissPolicies
Discriminate Race Emplmn Faculty	false	DiscriminateRaceEmplmnFaculty
Discriminate Race Scholarships	false	DiscriminateRaceScholarships
Discriminate Race Educ Policies	false	DiscriminateRaceEducPolicies
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFclts
Discriminate Race Athletic Prog	false	DiscriminateRaceAthleticProg
Discriminate Race Other Acty	false	DiscriminateRaceOtherActy
Government Financial Aid Received	false	GovernmentFinancialAidReceived
Government Financial Aid Revoked	false	GovernmentFinancialAidRevoked
Compliance With Rev Proc7550	true	ComplianceWithRevProc7550

Form990 Schedule E Part II Form990ScheduleEPartII

Field	Value	IRS element (for citing)
Identifier	E5	Identifier
Return Reference	Description of nondiscriminatory policy Question 3	ReturnReference
Explanation	Word of mouth is our best advertising and new students apply because someone has recommended us. There is absolutely no discrimination because of race or social status.	Explanation

Schedule L IRS990ScheduleL

Loan Table LoanTable (2 entries)

Purpose Of LoanPurposeOfLoan	Original PrincipalOriginalPrincipalAmount	DefaultDefault	Approved By BoardApprovedByBoard	Written AgreementWrittenAgreement
Bill Cowell
unpaid back wages	$33,600	false	true	false
Carole Cowell
unpaid back wages	$33,900	false	true	false

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (3 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
O01	Officer directors etc family relationship Part VI line 2	Bill Cowell, who is the president/director is married to Carole Cowell who is also a director and works in a supervisory and promotional capacity. Becky Goering, who is a director, is an adult daughter of Bill & Carole Cowell.
O02	Form 990 governing body review Part VI line 11	Because all of the directors do not live in the immediate area, the Form 990 is not necessarily reviewed by all of them prior to it being mailed. However, it is available by mail to anyone who wishes to review it prior to a regular board meeting where they have the opportunity to puruse it in detail.
O03	Governing documents etc available to public Part VI line 19	Governing documents, conflict of interest policy and financial statements are available to the general public, upon request, at our office. However, an appointment is necessary with a specific request for documents to be viewed.