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    <ReturnTs>2026-03-24T14:20:27-05:00</ReturnTs>
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      <BusinessName>
        <BusinessNameLine1Txt>Institute of Theology and Christian Ministry Foundation</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% Zach Nieland</InCareOfNm>
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      <PhoneNum>2549391816</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO Box 3263</AddressLine1Txt>
        <CityNm>Brentwood</CityNm>
        <StateAbbreviationCd>TN</StateAbbreviationCd>
        <ZIPCd>37024</ZIPCd>
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      <PersonNm>ZACH NIELAND</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>2549391816</PhoneNum>
      <SignatureDt>2026-03-24</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <PrimaryExemptPurposeTxt>See Schedule O.</PrimaryExemptPurposeTxt>
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        <PersonNm>CHARLES CAMPBELL</PersonNm>
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        <PersonNm>JOE RITCHIE</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TOM GATES</PersonNm>
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        <PersonNm>ZACH NIELAND</PersonNm>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JERRY ATKINSON</PersonNm>
        <TitleTxt>Assistant Treasurer</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
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        <PersonNm>ZACH NIELAND</PersonNm>
        <USAddress>
          <AddressLine1Txt>3003 N Main St</AddressLine1Txt>
          <CityNm>Belton</CityNm>
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        <FormAndLineReferenceDesc>Part I Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Grants and other assistance to foreign organizations, governments, and individuals $162000.00</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Website $406.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Banking Fees $140.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Zoom License $120.00</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>I Line 1</FormAndLineReferenceDesc>
        <ExplanationTxt>CRC Russia, Address: Ligovsky Atr. 29-16th St.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>I Line 1</FormAndLineReferenceDesc>
        <ExplanationTxt>St. Petersburg, Russia, Funds given: $162,000.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>III</FormAndLineReferenceDesc>
        <ExplanationTxt>Primary Exempt Purpose:</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>III</FormAndLineReferenceDesc>
        <ExplanationTxt>of scripture and the training of teachers in congregations</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>III</FormAndLineReferenceDesc>
        <ExplanationTxt>in the love of God in Christ. ITCMF works directly with the</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>III</FormAndLineReferenceDesc>
        <ExplanationTxt>Christian Resource Center (CRC) in St. Petersburg, Russia which</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>III</FormAndLineReferenceDesc>
        <ExplanationTxt>supports and promotes this mission with Russian speaking believers.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>III</FormAndLineReferenceDesc>
        <ExplanationTxt>CRC Russia manages this mission through leadership training (ITCM)</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>III</FormAndLineReferenceDesc>
        <ExplanationTxt>teaching students (RBS) and encouraging congregations.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>V</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization did not, during the year, receive any funds,</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>V</FormAndLineReferenceDesc>
        <ExplanationTxt>directly or indirectly, to pay premiums on a personal benefit</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>V</FormAndLineReferenceDesc>
        <ExplanationTxt>contract. The organization did not, during the year, pay any</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>V</FormAndLineReferenceDesc>
        <ExplanationTxt>premiums, directly or indirectly, on a personal benefit contract.</ExplanationTxt>
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