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        <ExplanationTxt>This income corresponds to contributions from the Amazon Smile program.</ExplanationTxt>
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          <State>RESTRICTED</State>
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          <PersonNm>Dawn Phelan</PersonNm>
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        <RelationshipDescriptionTxt>Sec to Board; Volunteer Ministry Executive</RelationshipDescriptionTxt>
        <TransactionAmt>30900</TransactionAmt>
        <TransactionDesc>Financial and Admin Services</TransactionDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Line 4a</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization has a conviction against charging a fee for any of its program services. Consequently, clients are NEVER billed for any program services. We do request that our clients prayerfully consider making a gift to the organization, but we explicitly tell them PRIOR to working together that our decision to serve them is INDEPENDENT of either their ability or their willingness to provide a gift to the organization. Therefore, the Program Services Revenue listed in Part III, Line 4 and in Part VIII, Line 2 are not revenues generated via fees for services, but instead are gifts from clients received subsequent to serving them.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Line 4d</FormAndLineReferenceDesc>
        <ExplanationTxt>The other program service provided by organization is 1-on-1 leadership coaching for ministry leaders.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>Dawn Phelan, Secretary to the Board, is married to David Phelan, the President and Board Member.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 4</FormAndLineReferenceDesc>
        <ExplanationTxt>In 2023, IBL, which was originally incorporated in Ohio, reincorporated as a North Carolina nonprofit corporation having the same name. Pursuant to Rev. Proc. 2018-15, the new North Carolina corporation is using the same EIN as the Ohio corporation, and did not file a new application for exemption under Section 501(c)(3).</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 8b</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization currently does not have any standing committees. Financial and personnel matters are reviewed by the entire Board. On occasion, ad hoc committees have been established for various purposes. Presently, two such committees exist: Executive Compensation Committee and Investment Committee. Records of these committees' deliberations are electronically communicated to the entire Board, along with any work product and recommendations.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The 990 Form was completed by the President with the help of the Assistant Treasurer. The completed form was then electronically conveyed to each Board Member for their review prior to submitting it to the IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Compliance to the Conflict of Interest policy is verified on an annual basis by having each person fill out a conflict of interest form, which are then reviewed by the President and Board Secretary.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15</FormAndLineReferenceDesc>
        <ExplanationTxt>The Executive Compensation Cmte of the Board is an ongoing sub-committee of the Board. They meet as conditions warrant to discuss and determine the appropriate maximum level of compensation for the President and other key employees. They review a number of different factors: mean salary for geographic location level of education, years of experience, position being filled, and so on. Their recommendation is made to the Board for their approval.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization's Conflict of Interest Policy is made available to individuals upon request. The organization's financial statements, as submitted to the IRS, are made available via Guidestar.org. In addition, on the rare occasions when it has been requested, the organization has made financial statements available to the individuals making the request.</ExplanationTxt>
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</Return>
