Nonprofit · EIN 27-3194321
COME AND REASON MINISTRIES
Tax-exempt · OOLTEWAH, TN 37363
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $2,420,581 | $1,856,194 | $564,387 | $5,999,631 | $28,745 | $5,970,886 |
| December 31, 2024 | 990 | $2,124,118 | $1,131,418 | $992,700 | $6,641,177 | $1,237,604 | $5,403,573 |
| December 31, 2023 | 990 | $1,938,763 | $951,969 | $986,794 | $5,773,822 | $1,361,597 | $4,412,225 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $2,262,931
- Program service revenue
- $17,212
- Investment income
- $114,729
- Net rental income
- $25,709
- Other revenue
- $25,709
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $61,650
- Salaries, compensation and benefits (total)
- $66,366
- Professional fundraising fees
- $0
- Accounting fees
- $25,425
- Occupancy
- $28,601
- Travel
- $4,006
- Depreciation
- $76,397
- Program services (functional)
- $1,788,246
- Management and general (functional)
- $67,948
Balance sheet and other
- Total assets, start of year
- $6,641,177
- Total assets, end of year
- $5,999,631
- Total liabilities, end of year
- $28,745
- Net assets, end of year
- $5,970,886
- Land, buildings and equipment
- $2,934,466
- Publicly traded securities
- $8,202
- Net assets without donor restrictions
- $5,970,886
- Gross unrelated business income
- $9,396
- Gross receipts
- $2,498,751
- Employees
- 1
- Volunteers
- 24
- Year formed
- 2010
- State of legal domicile
- TN
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TIMOTHY R JENNINGS | PRESIDENT Officer | 20 | $97,916 |
| DEAN SCOTT | TRUSTEE Trustee or director | 5 | $52,485 |
| STEPHANIE LAND | TREASURER Officer | 3 | $13,596 |
| CHRISTIE JENNINGS | TRUSTEE Trustee or director | 7 | $0 |
| KARIN COVI | TRUSTEE Trustee or director | 2 | $0 |
| CHIP LILES | TRUSTEE Trustee or director | 3 | $0 |
| RUSSELL ATKINS | TRUSTEE Trustee or director | 2 | $0 |
| LORI ATKINS | TRUSTEE Trustee or director | 2 | $0 |
| LINDA OJALA | SECRETARY Officer | 1 | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TIMOTHY R JENNINGS | PRESIDENT Officer | 20 | $104,977 |
| DEAN SCOTT | TRUSTEE Trustee or director | 5 | $53,220 |
| STEPHANIE LAND | TREASURER Officer | 3 | $7,700 |
| CHRISTIE JENNINGS | TRUSTEE Trustee or director | 7 | $0 |
| KARIN COVI | TRUSTEE Trustee or director | 2 | $0 |
| CHIP LILES | TRUSTEE Trustee or director | 3 | $0 |
| RUSSELL ATKINS | TRUSTEE Trustee or director | 2 | $0 |
| LORI ATKINS | TRUSTEE Trustee or director | 2 | $0 |
| LINDA OJALA | SECRETARY Officer | 1 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TIM JENNINGS | PRESIDENT Officer | 20 | $102,065 |
| DEAN SCOTT | TRUSTEE Trustee or director | 5 | $50,956 |
| CHRISTIE JENNINGS | TRUSTEE Trustee or director | 7 | $0 |
| KAREN KOVI | TRUSTEE Trustee or director | 2 | $0 |
| CHIP LILES | TRUSTEE Trustee or director | 3 | $0 |
| RUSSELL ATKINS | TRUSTEE Trustee or director | 2 | $0 |
| LORI ATKINS | TRUSTEE Trustee or director | 2 | $0 |
| STEPHANIE LAND | TREASURER Officer | 3 | $0 |
| LINDA OJALA | SECRETARY Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 4922 LA COLLINA WAY, OOLTEWAH, TN 37363-1406
- In care of
- % TIM JENNINGS
- Principal officer (990 for 2025)
- TIM JENNINGS, 4922 LA COLLINA WAY, OOLTEWAH, TN 37363
- Signed the 990
- TIM JENNINGS, PRESIDENT
- Phone
- (423) 661-4734
- Website
- COMEANDREASON.COM
- Return prepared by
- NICHOLS CAULEY ADVISORY GROUP LLC
Mission
THE CORPORATION ACTIVELY SEEKS TO PRESENT AN INTEGRATED UNDERSTANDING OF NATURE AND SCRIPTURE FOR THE PURPOSE OF HELPING PEOPLE DEVELOP THEIR FULL POTENTIAL AND EXPERIENCE HEALING OF MIND, CHARACTER, AND RELATIONSHIPS. THIS IS ACCOMPLISHED THROUGH WEEKLY BIBLE STUDY CLASSES, PUBLIC LECTURES, SEMINARS, SUPPORTING A WEEKLY RADIO PROGRAM CALLED SIMPLE SOLUTIONS, PRODUCING WRITTEN AND RECORDED MATERIALS WHICH ARE GIVEN AWAY BY THE TENS OF THOUSANDS, AND MAINTAINING A WEBSITE TEACHING GOD'S METHODS, PRINCIPLES AND CHARACTER, AND BY SUPPORTING MISSIONS PROJECTS CONSISTENT WITH THE CORPORATION'S MISSION STATEMENT.
Program accomplishments
- MISSION OF THE COMPANY IS TO PRESENT AN INTEGRATED UNDERSTANDING OF NATURE AND SCRIPTURE FOR THE PURPOSE OF HELPING PEOPLE DEVELOP THEIR FULL POTENTIAL. MISSION EXPENSES WERE USED TO SUPPORT A SELF SUSTAINING INDUSTRY ON THE CAMPUS OF A CHRISTIAN SCHOOL OVERSEAS. CHILDREN WHO CANNOT AFFORD TO ATTEND THE SCHOOL MAY PARTICIPATE IN THE SELF SUSTAINING INDUSTRY AND PAY FOR THEIR WAY THROUGH SCHOOL.Expenses $1,033,996 · revenue $17,212
- MEDIA EXPENSE IS INCURRED TO FACILITATE THE WEEKLY INFORMATIONAL WEBPAGES, TO FACILITATE THE WEEKLY BIBLE STUDY CLASS RESOURCES AND PRODUCE MATERIALS FOR THE MENTAL HEALTH LECTURES. TENS OF THOUSANDS OF DVDS, BOOKS AND STUDY GUIDES GIVEN AWAY.Expenses $754,250
- THE ORGANIZATION ACHIEVED ITS EXEMPT PURPOSE THROUGH CONDUCTING 52 WEEKLY BIBLE STUDY CLASSES, 44 WEEKLY INFORMATIONAL WEBPAGES, STARTED A HEALTHY COOKING RECIPE WEB SECTION, PROVIDED WEEKLY BIBLE STUDY CLASS RESOURCES AT NO CHARGE TO GROUPS AROUND THE COUNTRY, DEVELOPED MENTAL HEALTH LECTURES AND PRESENTED THEM IN THE LOCAL COMMUNITY TO CHURCHES AND COMMUNITY GROUPS.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 27-3194321
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2010
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P20)
- Assets (IRS master file)
- $5,999,631
- Income (IRS master file)
- $2,498,751
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $2,420,581 | $1,856,194 | $5,999,631 | IRS |
| 990-T | December 2025 | – | – | – | IRS |
| 990 | December 2024 | $2,124,118 | $1,131,418 | $6,641,177 | XML |
| 990-T | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $1,938,763 | $951,969 | $5,773,822 | XML |
| 990-T | December 2023 | – | – | – | IRS |
| 990 | December 2022 | $1,411,581 | $658,407 | $4,891,093 | IRS |
| 990-T | December 2022 | – | – | – | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-T | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 27-3194321).
Questions about COME AND REASON MINISTRIES
- What is the EIN of COME AND REASON MINISTRIES?
- The employer identification number (EIN) of COME AND REASON MINISTRIES is 27-3194321.
- Is COME AND REASON MINISTRIES tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2010.
- Are donations to COME AND REASON MINISTRIES tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does COME AND REASON MINISTRIES file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of COME AND REASON MINISTRIES due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did COME AND REASON MINISTRIES last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of COME AND REASON MINISTRIES?
- The 990 for the year ended December 31, 2025 names TIM JENNINGS.
- Who are the officers and directors of COME AND REASON MINISTRIES?
- The 990 for the year ended December 31, 2025 lists 9 people; 3 received compensation from the organization, the highest $97,916 (TIMOTHY R JENNINGS, PRESIDENT).
- How much revenue does COME AND REASON MINISTRIES have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $2,420,581, expenses of $1,856,194 and total assets of $5,999,631 at year end.
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