Nonprofit · EIN 56-2460700
BIBLE EDUCATION & MISSIONARY SERVICE
Also known as BEAMS
Tax-exempt · GULFPORT, MS 39503
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,663,441 | $1,561,415 | $102,026 | $1,859,973 | $5,451 | $1,854,522 |
| December 31, 2024 | 990 | $1,685,408 | $1,927,656 | -$242,248 | $1,759,263 | $8,436 | $1,750,827 |
| December 31, 2023 | 990 | $1,638,174 | $1,461,059 | $177,115 | $2,009,780 | $16,705 | $1,993,075 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,644,644
- Program service revenue
- $0
- Investment income
- $18,797
- Net gain from sales of assets
- $18,621
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $98,124
- Other salaries and wages
- $168,109
- Salaries, compensation and benefits (total)
- $286,032
- Professional fundraising fees
- $0
- Accounting fees
- $11,100
- Depreciation
- $32,629
- Program services (functional)
- $1,420,511
- Management and general (functional)
- $140,904
Balance sheet and other
- Total assets, start of year
- $1,759,263
- Total assets, end of year
- $1,859,973
- Total liabilities, end of year
- $5,451
- Net assets, end of year
- $1,854,522
- Land, buildings and equipment
- $655,773
- Net assets without donor restrictions
- $1,854,522
- Gross receipts
- $1,663,441
- Employees
- 6
- Volunteers
- 125
- Year formed
- 2005
- State of legal domicile
- MS
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 |
|---|---|---|---|---|
| DR ARTHUR LOCKARD | EXECUTIVE DIRECTOR Officer | 40 | $98,774 | $0 |
| DR RENE J FRERET | BOARD MEMBER Trustee or director | 1 | $31,266 | $50,000 |
| BRO DELMAS KNIGHT | BOARD MEMBER Trustee or director | 1 | $9,000 | $15,000 |
| DR JOHNNY POPE | VICE PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| MRS FREDA FRERET | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| DR DAN CARR SR | PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| BRO CALEB MARTIN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| BRO JD WEIDO | SECRETARY/TREASURER Trustee or director | 2 | $0 | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DR ARTHUR LOCKARD | EXECUTIVE DIRECTOR Officer | 50 | $95,951 | $0 |
| DR RENE J FRERET | BOARD MEMBER Trustee or director | 5 | $44,300 | $50,000 |
| BRO DELMAS KNIGHT | BOARD MEMBER Trustee or director | 5 | $10,665 | $15,000 |
| RHONDA LOCKARD | FORMER SECRETARY/TREASURER Officer | 20 | $13,411 | $0 |
| DR JOHNNY POPE | VICE PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| MRS FREDA FRERET | BOARD MEMBER Trustee or director | 5 | $0 | $0 |
| DR DAN CARR SR | PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| BRO CALEB MARTIN | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| BRO JD WEIDO | SECRETARY/TREASURER Trustee or director | 2 | $0 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DR ARTHUR LOCKARD | PRESIDENT/EXECUTIVE DIRECTOR Officer | 50 | $95,505 | $0 |
| DR RENE J FRERET | BOARD MEMBER Trustee or director | 1 | $68,176 | $23,844 |
| BRO DELMAS KNIGHT | BOARD MEMBER Trustee or director | 1 | $13,935 | $15,000 |
| RHONDA LOCKARD | SECRETARY/TREASURER Officer | 1 | $13,431 | $0 |
| MRS FREDA FRERET | BOARD MEMBER Trustee or director | 1 | $0 | $1,244 |
| DR DAN CARR SR | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| DR LYNN MARTIN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| BRO JD WEIDO | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| DR JOHNNY POPE | VICE PRESIDENT Officer | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 15444 DUCKWORTH RD, GULFPORT, MS 39503-2308
- In care of
- % RENE J FRERET
- Principal officer (990 for 2025)
- DR ARTHUR LOCKARD, 15444 DUCKWORTH ROAD, GULFPORT, MS 39505
- Signed the 990
- DR ARTHUR LOCKARD, EXECUTIVE DIRECTOR
- Phone
- (228) 832-1096
- Website
- WWW.BEAMSBIBLES.COM
- Return prepared by
- ALEXANDER VAN LOON SLOAN LEVENS & FAVRE
Mission
BEAMS PROVIDES FULL HARD BACKED BIBLES TO MISSIONARIES IN FOREIGN COUNTRIES AT NO CHARGE TO THE MISSIONARY.
Program accomplishments
- OVER 108,000 BIBLES WERE PROVIDED TO OVER 750 MISSIONARIES IN OVER 100 COUNTRIES.Expenses $1,420,511
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
- 56-2460700
- 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
- 2005
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Religion-related (X20)
- Assets (IRS master file)
- $1,859,973
- Income (IRS master file)
- $1,663,441
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,663,441 | $1,561,415 | $1,859,973 | IRS |
| 990 | December 2024 | $1,685,408 | $1,927,656 | $1,759,263 | IRS |
| 990 | December 2023 | $1,638,174 | $1,461,059 | $2,009,780 | XML |
| 990 | December 2022 | $1,677,351 | $1,717,894 | $1,828,862 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 56-2460700).
Questions about BIBLE EDUCATION & MISSIONARY SERVICE
- What is the EIN of BIBLE EDUCATION & MISSIONARY SERVICE?
- The employer identification number (EIN) of BIBLE EDUCATION & MISSIONARY SERVICE is 56-2460700.
- Is BIBLE EDUCATION & MISSIONARY SERVICE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2005.
- Are donations to BIBLE EDUCATION & MISSIONARY SERVICE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does BIBLE EDUCATION & MISSIONARY SERVICE 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 BIBLE EDUCATION & MISSIONARY SERVICE 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 BIBLE EDUCATION & MISSIONARY SERVICE 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 BIBLE EDUCATION & MISSIONARY SERVICE?
- The 990 for the year ended December 31, 2025 names DR ARTHUR LOCKARD.
- Who are the officers and directors of BIBLE EDUCATION & MISSIONARY SERVICE?
- The 990 for the year ended December 31, 2025 lists 8 people; 3 received compensation from the organization, the highest $98,774 (DR ARTHUR LOCKARD, EXECUTIVE DIRECTOR).
- How much revenue does BIBLE EDUCATION & MISSIONARY SERVICE have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,663,441, expenses of $1,561,415 and total assets of $1,859,973 at year end.
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