Nonprofit · EIN 46-1597757
BY THE SPIRIT MINISTRIES
Tax-exempt · LEXINGTON, KY 40513
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 (amended) | $1,475,547 | $1,480,851 | -$5,304 | $221,283 | $11,288 | $209,995 |
| December 31, 2024 | 990 | $1,464,771 | $1,367,758 | $97,013 | $225,916 | $10,617 | $215,299 |
| December 31, 2023 | 990 | $1,121,404 | $1,121,071 | $333 | $0 | $0 | $0 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,475,547
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $88,750
- Other salaries and wages
- $220,410
- Salaries, compensation and benefits (total)
- $356,740
- Professional fundraising fees
- $0
- Legal fees
- $3,350
- Occupancy
- $15,180
- Travel
- $46,439
- Program services (functional)
- $1,260,926
- Management and general (functional)
- $192,961
- Fundraising (functional)
- $26,964
Balance sheet and other
- Total assets, start of year
- $225,916
- Total assets, end of year
- $221,283
- Total liabilities, end of year
- $11,288
- Net assets, end of year
- $209,995
- Net assets without donor restrictions
- $209,995
- Gross receipts
- $1,475,547
- Employees
- 7
- Volunteers
- 50
- Year formed
- 2013
- State of legal domicile
- KY
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 | Other / benefits |
|---|---|---|---|---|
| Miles L Phelps | Executive Director Trustee or director, Officer, Key employee, Highest-paid employee | 60 | $62,550 | $26,200 |
| Anthony Humphress | Board Chair Trustee or director, Officer | 10 | $0 | $0 |
| Brad Easley | Board Member Trustee or director | 10 | $0 | $0 |
| Jimmy McKinney | Treasurer Trustee or director, Officer | 10 | $0 | $0 |
| Jason Holland | Vice Chair Trustee or director, Officer | 10 | $0 | $0 |
| Jeff Rogers | Board Member Trustee or director | 10 | $0 | $0 |
| Daniel Brummett | Board Member Trustee or director | 10 | $0 | $0 |
| Gerald Robison | Board Member Trustee or director | 10 | $0 | $0 |
| Joey Svec | Board Member Trustee or director | 10 | $0 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Miles L Phelps | Executive Director Trustee or director, Officer, Key employee, Highest-paid employee | 60 | $62,550 | $25,000 |
| Anthony Humphress | Board Chairman Officer | 10 | $0 | $0 |
| Brad Easley | Board Member Trustee or director, Officer | 10 | $0 | $0 |
| Jimmy McKinney | Treasurer Officer | 10 | $0 | $0 |
| Jason Holland | Vice Chairman Trustee or director | 10 | $0 | $0 |
| Jeff Rogers | Board Member Trustee or director | 10 | $0 | $0 |
| Daniel Brummett | Board Member Trustee or director, Officer | 10 | $0 | $0 |
| Gerald Robison | Board Member Trustee or director | 10 | $0 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Miles L Phelps | Executive Director Trustee or director, Officer, Key employee, Highest-paid employee | 80 | $55,000 | $30,000 |
| Anthony Humphress | President/Director Officer | 20 | $0 | $0 |
| James Atherton | Vice President/Director Trustee or director, Officer | 20 | $0 | $0 |
| Jimmy McKinney | Treasurer Officer | 20 | $0 | $0 |
| Jason Holland | Director Trustee or director | 20 | $0 | $0 |
| Jeff Rogers | Director Trustee or director | 20 | $0 | $0 |
| Josh Pedigo | Secretary/Director Trustee or director, Officer | 20 | $0 | $0 |
| David Cozart | Director Trustee or director | 20 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1080 WELLINGTON WAY, LEXINGTON, KY 40513-1200
- In care of
- % MILES L PHELPS
- Mailing address (990-N for 2016)
- 136 Westgate Drive, Lexingtion KY 40504
- Principal officer (990 for 2025)
- Miles L Phelps, 136 West Gate Dr, Lexington, KY 40504
- Principal officer (990-N for 2016)
- Miles L Phelps, 136 Westgate Drive, Lexington KY 40504
- Signed the 990
- Miles L Phelps, Executive Director
- Phone
- (859) 229-1909
- Website
- www.cityforthenations.com
- Return prepared by
- PARSONS & COMPANY CPAS PLLC
Mission
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.
Program accomplishments
- 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.Expenses $181,952
- 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.Expenses $704,353
- 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.Expenses $374,621
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
- 46-1597757
- 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
- 2013
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Religion-related (X99)
- Assets (IRS master file)
- $208,496
- Income (IRS master file)
- $1,474,048
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,475,547 | $1,480,851 | $221,283 | XML |
| 990 | December 2024 | $1,464,771 | $1,367,758 | $225,916 | XML |
| 990 | December 2023 | $1,121,404 | $1,121,071 | $0 | XML |
| 990 | December 2022 | $757,987 | $759,897 | $0 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990-N for 2016 Officer: Miles L Phelps | December 31, 2016 | ≤ $50,000 receipts | – | – | e-Postcard |
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 46-1597757).
Questions about BY THE SPIRIT MINISTRIES
- What is the EIN of BY THE SPIRIT MINISTRIES?
- The employer identification number (EIN) of BY THE SPIRIT MINISTRIES is 46-1597757.
- Is BY THE SPIRIT MINISTRIES tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2013.
- Are donations to BY THE SPIRIT MINISTRIES tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does BY THE SPIRIT 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 BY THE SPIRIT 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 BY THE SPIRIT 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 BY THE SPIRIT MINISTRIES?
- The 990 for the year ended December 31, 2025 names Miles L Phelps.
- Who are the officers and directors of BY THE SPIRIT MINISTRIES?
- The 990 for the year ended December 31, 2025 lists 9 people; 1 received compensation from the organization, the highest $62,550 (Miles L Phelps, Executive Director).
- How much revenue does BY THE SPIRIT MINISTRIES have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,475,547, expenses of $1,480,851 and total assets of $221,283 at year end.
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