2026-08-14T04:14:15-00:00 2025-12-31 921737650 PARSONS & COMPANY CPAS PLLC 1092 DUVAL ST UNIT 120 LEXINGTON KY 40515 990 2025-01-01 461597757 By the Spirit Ministries Inc BYTH 8592291909 1080 Wellington Way Lexington KY 40513 Miles L Phelps Executive Director 8592291909 2026-08-14 true JOHN L DUNDON P01706097 8593533373 2026-08-14 2025 2025-03-06 01:10:19Z X City for the Nations Miles L Phelps 136 West Gate Dr Lexington KY 40504 1475547 false X www.cityforthenations.com X 2013 KY Spread the Gospel of Jesus Christ around the world 8 7 7 50 0 1475547 1464771 0 0 0 1464771 1475547 0 0 366310 356740 0 26964 1001448 1124111 1367758 1480851 97013 -5304 225916 221283 10617 11288 215299 209995 X Spread the Gospel of Jesus Christ around the world with an emphasis on three geographic locations East Asia and Pacific South Asia and Sub-Saharan Africa. false false 181952 East Asia and Pacific Ministry Program - The organization develops relationships with indigenous churches and Christian leaders to mobilize, train, deploy, and support local disciple makers serving unreached people groups within their own communities. The organization helps local churches identify men and women called to serve as engagers, indigenous disciple-makers and church planters. Engagers receive training in evangelism, Bible study, discipleship, leadership development, and the establishment of churches. The organization provides ongoing training, oversight, and financial support to advance sustainable, locally led ministry. During the year, the East Asia and Pacific Ministry Program supported 225 engagers, planted 704 new churches, established 958 Bible study groups, and received 3,493 first-time professions of faith in Jesus Christ. 704353 South Asia Ministry Program - The organization develops relationships with indigenous churches and Christian leaders to mobilize, train, deploy, and support local disciple makers serving unreached people groups within their own communities. The organization helps local churches identify men and women called to serve as engagers, indigenous disciple-makers and church planters. Engagers receive training in evangelism, Bible study, discipleship, leadership development, and the establishment of churches. The organization provides ongoing training, oversight, and financial support to advance sustainable, locally led ministry. During the year, the South Asia Ministry Program supported 57 engagers, planted 3 new churches, established 57 Bible study groups, and received 1,798 first-time professions of faith in Jesus Christ. 374621 Sub-Saharan Africa Ministry Program - The organization develops relationships with indigenous churches and Christian leaders to mobilize, train, deploy, and support local disciple makers serving unreached people groups within their own communities. The organization helps local churches identify men and women called to serve as engagers, indigenous disciple-makers and church planters. Engagers receive training in evangelism, Bible study, discipleship, leadership development, and the establishment of churches. The organization provides ongoing training, oversight, and financial support to advance sustainable, locally led ministry. During the year, the Sub-Saharan Africa Ministry Program supported 45 engagers, planted 54 new churches, established 241 Bible study groups, and received 1,837 first-time professions of faith in Jesus Christ. 1260926 true true false false false false false false false false false false false false false false false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false true 1 0 true 7 true false false false false false false false false false false false false X 8 7 false false false false false false false true true false true true true true true true false false true true false X Anthony Humphress 8592291909 136 Westgate Dr Lexington KY 40504 Miles L Phelps Executive Director 060.00 X X X X 62550 0 26200 Anthony Humphress Board Chair 010.00 X X 0 0 0 Brad Easley Board Member 010.00 X 0 0 0 Jimmy McKinney Treasurer 010.00 X X 0 0 0 Jason Holland Vice Chair 010.00 X X 0 0 0 Jeff Rogers Board Member 010.00 X 0 0 0 Daniel Brummett Board Member 010.00 X 0 0 0 Gerald Robison Board Member 010.00 X 0 0 0 Joey Svec Board Member 010.00 X 0 0 0 62550 26200 false false false 1475547 1500 1475547 1475547 0 0 0 0 88750 60279 28471 0 220410 149748 70662 0 22735 304 22431 24845 20870 3975 7327 7327 3350 3350 0 0 0 0 1886 1393 493 14133 4047 10086 0 0 15180 92 15088 46439 38476 7963 0 3322 3322 0 0 0 2786 2786 Ministry Projects 973905 973905 Website 16859 7249 9610 Training 11960 4563 7397 Fundraising 26964 26964 0 1480851 1260926 192961 26964 X 225916 221283 225916 221283 10617 11288 10617 11288 X 215299 209995 215299 209995 225916 221283 -5304 X true X false X 547299 757987 1121404 1464771 1474048 5365509 547299 757987 1121404 1464771 1474048 5365509 5365509 0 0 0 0 547299 757987 1121404 1464771 1474048 5365509 1.00000 1.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED East Asia and the Pacific Program services delivered to recipients in the region. Training, oversight, financial support, establishmen to Bible study groups or churches. 181952 South Asia Program services delivered to recipients in the region. Training, oversight, financial support, establishmen to Bible study groups or churches. 704353 Sub-Saharan Africa Program services delivered to recipients in the region. Training, oversight, financial support, establishmen to Bible study groups or churches. 374621 1260926 1260926 Form 990, Part X, Line 27 and 31 FASB ASC 958 Reporting - During the current year, the organization reviewed the presentation of its net assets for purposes of Form 990, Part X. The organizations accounting records and financial statements classify net assets as net assets without donor restrictions and net assets with donor restrictuions in accordance with FASB ASC 958. Accordingly, the organization has indicated on the current-year return that it follows FASB ASC 958 and has reported its net assets using the applicable classifications in Part X. Prior-year returns indicated that the organization did not follow FASB ASC 958 that presentation was incorrect. This correction affects only the classification and presentation of net assets on Form 990 and does not change the organizations net assets. Form 990, Part III, Line 4 Form 990, Part III - Program Service Reporting and Schedule F Classification - During the current year, the organization reviewed the presentation of its domestic and international ministry activities on Form 990 and Schedule F. In prior years, the organization described its activities as a songle consolidated program service and reported certain expenditures associated with its international ministry activities as grants or other assistance. The organization determined that the amounts previously characterized as grants primarily represented expenses incurred in conducting and supporting the organizations own ministry programs rather than grants made to independent organizations or individuals. Accordingly, the current-year return reports these amounts as program-service expenses and identifies the organizations foreign activities on Schedule F, Part I, as program services conducted in East Asia and the Pacific, South Asia, and Sub-Saharan Africa, as applicable. The organization has also revised its Part III presentation to provide clearer descriptions of its principal program services and accomplishments. To the extent these geographic ministry programs represent the organizations three largest program services as measured by expenses, they are reported separately in Part III, line 4a through 4c. This revised presentation reflects a correction and clarification of the organizations reporting and does not represent a cessation of, or material change in, the underlying ministry activities conducted by the organization. Form 990, Part VI, Line 11b A copy of Form 990 is proviced to all board members for discussion at the organizations annual meeting. Form 990, Part VI, Line 12c On the agenda for the annual meeting. Form 990, Part VI, Line 15 a, b All salaries are discussed and voted on by the board. Form 990, Part I, Section B, Line B Amended Return The organization did not authorize the filing of the previously submitted 2025 Form 990. This amended return is being filed by the organization to provide its complete and accurate return for the tax year ended December 31, 2025.