Nonprofit · EIN 92-1166845
LESSER MINISTRIES INC
Also known as LMI
Tax-exempt · PINK HILL, NC 28572
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $204,281 | $143,723 | $60,558 | $124,305 | $0 | $124,305 |
| December 31, 2023 | 990-EZ | $120,742 | $56,995 | $63,747 | $63,780 | $33 | $63,747 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $189,235
- Program service revenue
- $15,046
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $23,616
- Compensation of officers, directors and key employees
- $56,029
- Salaries, compensation and benefits (total)
- $56,373
- Professional fundraising fees
- $0
- Accounting fees
- $2,880
- Travel
- $29,288
- Program services (functional)
- $129,670
- Management and general (functional)
- $11,866
- Fundraising (functional)
- $591
Balance sheet and other
- Total assets, start of year
- $63,780
- Total assets, end of year
- $124,305
- Total liabilities, end of year
- $0
- Net assets, end of year
- $124,305
- Gross receipts
- $204,281
- Employees
- 2
- Volunteers
- 10
- Year formed
- 2022
- State of legal domicile
- NC
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JONATHAN D SMITH | President Director Trustee or director, Officer | 40 | $35,416 | $15,600 |
| MELISSA D SMITH | Treasurer Director Trustee or director, Officer | 18 | $4,500 | $0 |
| SHANE KENNEDY | Director Trustee or director | 5 | $0 | $0 |
| PAUL DEAN | Director Trustee or director | 5 | $0 | $0 |
| RICHARD HALL | Director Trustee or director | 5 | $0 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JONATHAN D SMITH | President Director | 40 | $17,642 |
| CRANDALL FOUNTAIN | Treasurer Director | 0 | $0 |
| MELISSA D SMITH | Treasurer Director | 25 | $0 |
| SHANE KENNEDY | Director | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 164 BAKER RD, PINK HILL, NC 28572-7500
- In care of
- % JONATHAN D SMITH
- Mailing address (990-N for 2022)
- 164 Baker Rd, Pink Hill NC 28572
- Principal officer (990 for 2024)
- Jonathan D Smith, 164 Baker Rd, Pink Hill, NC 28572
- Principal officer (990-N for 2022)
- David Smith, 164 Baker Rd, Pink Hill NC 28572
- Signed the 990
- JONATHAN D SMITH, President & Director
- Phone
- (910) 271-0039
- Return prepared by
- Justin S McMahon CPA PC
Mission
Lesser Ministries supports pastors and church leaders and provides mission opportunities for those serving the less fortunate, meeting both physical and spiritual needs.
Program accomplishments
- Domestic Ministry: Supported pastors and congregations in the U.S. Offered service opportunities to help individuals and families in need Partnered with ministries to provide supplies and volunteer support. Led a supply drive for Hurricane Helene victims in Western NC. Served as chaplains with the Billy Graham Rapid Response Team. Worked with local churches, schools, and groups in relief efforts. Supported leadership retreat and Kids For Jesus programs. Provided benevolence assistance to families in need. Estimated more than 1,000 families served through activities. Program furthered domestic outreach and community support. See Schedule O for full description.Expenses $34,162 · grants $5,000
- Central & South America Missions: Supported pastors and churches. Conducted short-term mission activities with local congregations. Preached in churches and held leadership teaching sessions. Participated in planning meetings for future mission outreach. In 2024, conducted mission work in Uberlandia, Brazil. Forty-three volunteers served an estimated 1,000 individuals. Provided VBS programs in schools and community settings. Engaged in evangelism throughout local communities. Continued partnerships with churches and ministry leaders. Program advanced regional ministry and outreach efforts. See Schedule O for full description.Expenses $23,303 · grants $4,223 · revenue $15,046
- Africa Missions: Supported pastors, leaders, and communities. Conducted short-term mission trips focused on spiritual care. Assisted individuals facing poverty through ministry outreach. Preached weekly in local congregations to support pastors. Held a womens retreat with about 20 participants. Conducted a leadership conference serving about 500 daily. Provided meals during leadership training sessions. Held open-air village meetings with 1,500 nightly attendees. Strengthened local churches through teaching and support. Program expanded outreach across multiple communities. See Schedule O for full description.Expenses $17,264 · grants $9,543
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 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 92-1166845
- 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
- 2023
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Religion-related (X20)
- Assets (IRS master file)
- $124,305
- Income (IRS master file)
- $204,281
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $204,281 | $143,723 | $124,305 | XML |
| 990-EZ | December 2023 | $120,742 | $56,995 | $63,780 | XML |
| 990-N for 2022 Officer: David Smith | December 31, 2022 | ≤ $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 92-1166845).
Questions about LESSER MINISTRIES INC
- What is the EIN of LESSER MINISTRIES INC?
- The employer identification number (EIN) of LESSER MINISTRIES INC is 92-1166845.
- Is LESSER MINISTRIES INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to LESSER MINISTRIES INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LESSER MINISTRIES INC 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 LESSER MINISTRIES INC due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LESSER MINISTRIES INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of LESSER MINISTRIES INC?
- The 990 for the year ended December 31, 2024 names Jonathan D Smith.
- Who are the officers and directors of LESSER MINISTRIES INC?
- The 990 for the year ended December 31, 2024 lists 5 people; 2 received compensation from the organization, the highest $35,416 (JONATHAN D SMITH, President Director).
- How much revenue does LESSER MINISTRIES INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $204,281, expenses of $143,723 and total assets of $124,305 at year end.
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