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        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>BEAMS IS A MISSISSIPPI NOT-FOR-PROFIT CORPORATION THAT QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND THEREFORE, HAS NO PROVISION FOR FEDERAL INCOME TAXES. BEAMS FILES INTERNAL REVENUE SERVICE (IRS) FORM 990 IN THE U.S. FEDERAL JURISDICTION AND IS SUBJECT TO EXAMINATION BY THE IRS GENERALLY FOR THREE YEARS AFTER THE RETURN IS FILED. BEAMS HAS IMPLEMENTED THE ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISION OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSITION. AS OF DECEMBER 31, 2023, BEAMS HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS.</ExplanationTxt>
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        <Desc>SHIPPING OF BIBLES - BY BOX</Desc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PRESIDENT OF THE BOARD OF DIRECTORS/EXECUTIVE DIRECTOR, DR. ARTHUR LOCKARD, IS MARRIED TO SECRETARY/TREASURER MRS. RHONDA LOCKARD. BOARD MEMBER DR. RENE FRERET IS MARRIED TO BOARD MEMBER MRS. FREDA FRERET.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>BEAMS PROCESS TO REVIEW FORM 990: THE PRESIDENT AND SECRETARY REVIEW THE FORM 990 WITH THE PREPARER, ASKING QUESTIONS AS NECESSARY. ONCE REVIEWED, THE PRESIDENT SENDS A COPY TO EACH DIRECTOR FOR THEIR REVIEW AND QUESTIONS. THE FORM 990 IS THEN FILED AFTER ALLOWING FOR ANY QUESTIONS FROM DIRECTORS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>IN ADDITION TO FINANCIAL INFORMATION REPORTED ON THE MS SECRETARY OF STATE'S WEBSITE, THE ORGANIZATION PROVIDES INFORMATION TO THE PUBLIC UPON REQUEST. THEIR WEBSITE PROVIDES A CONTACT FORM FOR A REQUEST TO BE MADE.</ExplanationTxt>
      </SupplementalInformationDetail>
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</Return>
