2024-05-15T17:57:57-04:00 2023-12-31 351622660 JOHN FRIEND AND COMPANY PC 2916 E MORGAN AVE EVANSVILLE IN 477114426 990 2023-01-01 823169515 NEW GENEVA ACADEMY INC NEWG 8126792036 2401 S ENDWRIGHT RD BLOOMINGTON IN 47403 BENJAMIN SULSER DIREC. OF MENTORING 8126792036 2024-05-15 true BENJAMIN SULSER XXX-XX-XXXX true SCOTT FURBEE P00813851 8124733388 2024-05-15 2023 2023-04-26 12:10:37Z ANDREW DIONNE 929 SAINT ELMOS CT DUNCAN SC 29334 247725 false X HTTPS://WWW.NEWGENEVAACADEMY.COM/ X 2017 IN ORGANIZATION PARTNERS WITH THE LOCAL CHURCH TO EQUIP MEN THAT ARE CALLED TO THE PASTORATE AND ELDERSHIP, AND TO HELP LOCAL CHURCH LEADERSHIP IMPLEMENT A FAITHFUL VISION FOR CHURCH GROWTH. BY MEANS OF DISTANCE EDUCATION, LOCAL MENTORING, AND TAILORED IN-PERSON TRAINING, THE ORGANIZATION IS TRAINING THE NEXT GENERATION OF PASTORS FOR HISTORICALLY REFORMED CHURCHES. 7 7 15 40 0 133086 112566 54885 73208 -992 48 -555010 718 -368031 186540 1388 0 0 80368 93970 0 2522 32283 37907 114039 131877 -482070 54663 97842 153155 650 97842 152505 X ORGANIZATION PARTNERS WITH THE LOCAL CHURCH TO EQUIP MEN THAT ARE CALLED TO THE PASTORATE AND ELDERSHIP, AND TO HELP LOCAL CHURCH LEADERSHIP IMPLEMENT A FAITHFUL VISION FOR CHURCH GROWTH. BY MEANS OF DISTANCE EDUCATION, LOCAL MENTORING, AND TAILORED IN-PERSON TRAINING, THE ORGANIZATION IS TRAINING THE NEXT GENERATION OF PASTORS FOR HISTORICALLY REFORMED CHURCHES. false false 69871 62073 THE ORGANIZATION'S NEWLY REVISED 3-YEAR PROGRAM FOR TRAINING PASTORS. 19238 11135 ORGANIZATION HOSTED CONFERENCE(S) FOR PASTORS. 89109 true true false false false false false false false false true true false false false false false false true false false false false false false false false false false false false false false false false false false false true false false false false false false false false true 0 0 15 true false false false false false false false false X 7 7 true false false false true true true true true false false false false false false false false false IN X BENJAMIN SULSER 8126792036 2066 BAYARD PARK DR EVANSVILLE IN 47714 BENJAMIN SULSER DIREC. OF ME 20.00 X 21500 0 0 TIMOTHY BAYLY VICE-PRESIDE X 11350 0 0 ANDREW DIONNE PRESIDENT X 8950 0 0 DAVID ABU-SARA CHAIR X 0 0 0 BEN BURLINGHAM SECRETARY/VI X X 0 0 0 NATHAN HARLAN TREASURER X X 0 0 0 41800 false false false 112566 62184 112566 TUITION - PASTORAL TRAINING 52473 52473 CONFERENCE REGISTRATIONS 11135 11135 TUITION - GROUNDWORK 9600 9600 73208 112 112 61121 61185 -64 -64 -64 OTHER INCOME 718 718 718 186540 73862 112 84293 50833 31223 2237 9080 9080 597 597 5928 5928 1161 1161 832 523 263 46 4200 4200 316 275 41 4000 4000 4665 4665 8733 8733 898 898 1611 1000 528 83 DUES & SUBSCRIPTIONS 1924 1261 639 24 OTHER EXPENSES 1609 1153 456 TRANSACTION FEES 818 679 7 132 FOOD FOR ORIENTATION 438 438 774 774 131877 89109 40246 2522 X 32756 15922 20091 22853 20044 25110 20455 20030 995 7918 5064 2213 3501 2851 58471 97842 153155 650 0 650 X 97842 152505 97842 152505 97842 153155 54663 X false false false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5064 2213 2851 2851 US TREASURY BONDS 58471 C 58471 true false false true true true true false false false false false false false false false false true SCHEDULE E, LINE 3 ORGANIZATION DOES NOT HAVE A NEED TO BROADCAST THE POLICY THROUGH NEWSPAPER OR OTHER MEDIA. ALSO, NO MEMBER OF THE POPULATION, THAT THE ORGANIZATION SERVES, HAS REQUESTED ACCESS TO THE POLICY. X 3 61184 X 1 1000 false false false FORM 990 - ORGANIZATION'S MISSION ORGANIZATION PARTNERS WITH THE LOCAL CHURCH TO EQUIP MEN THAT ARE CALLED TO THE PASTORATE AND ELDERSHIP, AND TO HELP LOCAL CHURCH LEADERSHIP IMPLEMENT A FAITHFUL VISION FOR CHURCH GROWTH. BY MEANS OF DISTANCE EDUCATION, LOCAL MENTORING, AND TAILORED IN-PERSON TRAINING, THE ORGANIZATION IS TRAINING THE NEXT GENERATION OF PASTORS FOR HISTORICALLY REFORMED CHURCHES. FORM 990, PAGE 6, PART VI, LINE 2 TIMOTHY BAYLY JOSEPH BAYLY VICE-PRES. DIRECTOR FATHER/SON FORM 990, PAGE 6, PART VI, LINE 6 PER SECTION 1.1, ARTICLE 1 OF THE ORGANIZATION BYLAWS STATES- THE ORGANIZATION MEMBERS ARE THE ACTIVE AND VOTING MEMBERS OF THE SESSION OF TRINITY REFORMED CHURCH OF BLOOMINGTON, INDIANA, INC. FORM 990, PAGE 6, PART VI, LINE 7A PER SECTION 3.1, ARTICLE III, OF THE ORGANIZATION BYLAWS, THE MEMBERS APPOINT A CHAIRMAN WHO PRESIDES OVER MEETINGS OF THE MEMBERS AND MEETINGS OF THE BOARD OF DIRECTORS. PER THE SAME, THE MEMBERS ALSO APPOINT A VICE- CHAIRMAN TO PRESIDE OVER MEETINGS IN THE CHAIRMAN'S ABSENCE. FORM 990, PAGE 6, PART VI, LINE 7B PER SECTION 3.2, ARTICLE III, OF THE ORGANIZATION BYLAWS, THE MEMBERS SPECIFY THE NUMBER OF DIRECTORS THAT SHALL SERVE. PER ARTICLE VII, THE MEMBERS HAVE THE POWER TO VOTE UPON ANY CHANGES, IN THE BYLAWS OF THE ARTICLES OF INCORPORATION, THAT WOULD AFFECT THEIR MEMBERSHIP RIGHTS OR AUTHORITY. FORM 990, PAGE 6, PART VI, LINE 11B FINANCIAL INFORMATION WAS REVIEWED AND ENTERED BY THE ORGANIZATION ADMINISTRATOR. FORM 990, PAGE 6, PART VI, LINE 19 THERE WERE NO REQUESTS FROM THE PUBLIC TO SEE THE ORGANIZATION GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL DOCUMENTS/STATEMENTS. FORM 990, PART X STATEMENT - PART X LINE 8: TAXPAYER WOULD NOTE THAT IT WROTE DOWN THE BOOK VALUE OF ITS INVENTORY IN THE AMOUNT OF 20,000 TO MORE ACCURATELY REFLECT THE VALUE OF THE INVENTORY. THE INVENTORY CONSISTS PRIMARILY OF USED MUSIC COLLECTIONS (MOSTLY VINYL RECORDS AND CDS) CONTRIBUTED TO TAXPAYER BY VARIOUS DONORS. TAXPAYER BOOKED THE MUSIC COLLECTIONS AS INVENTORY WHEN RECEIVED AT THE VALUE STATED ON THE FORM 8283 THAT WAS COMPLETED BY THE DONOR. TAXPAYER WOULD THEN SELL THE VINYL RECORDS AND CDS SEPARATELY AND NOT AS A COLLECTION, BUT GENERALLY ONLY RECEIVED A FRACTION OF THE BOOK VALUE OF THE COLLECTIONS FROM WHICH A PARTICULAR RECORD OR CD WAS SOLD ON AN INDIVIDUAL BASIS. FOR EXAMPLE, THE GROSS REVENUES RECEIVED BY TAXPAYER DURING THIS PAST FISCAL YEAR FROM THE SALE OF RECORDS AND CDS WAS LESS THAN 4,000. TAXPAYER WOULD FURTHER NOTE THAT IT DID NOT FILE FORM 8282 WHEN IT SOLD A DONATED VINYL RECORD OR CD BECAUSE IT WAS NOT AWARE OF THE FILING OBLIGATION. IN ADDITION, UPON BECOMING AWARE OF THE FILING OBLIGATION, TAXPAYER ENDEAVORED TO COMPLETE FORMS 8282 FOR THE CURRENT YEAR AND PRIOR YEARS BUT FOUND THAT ITS INVENTORY RECORDS WERE NOT SUFFICIENT TO ENABLE TAXPAYER TO PROPERLY COMPLETE FORM 8282. THE REASON FOR THIS IS THAT TAXPAYER ACCEPTED ENTIRE COLLECTIONS, BUT DID NOT KEEP TRACK OF WHICH DONORS CONTRIBUTED EACH PARTICULAR VINYL RECORD OR CD WHEN IT WAS SOLD. INSTEAD, WHEN TAXPAYER RECEIVED A DONATED MUSIC COLLECTION (WHICH GENERALLY CONSISTED OF MANY RECORDS AND CDS), IT BOOKED THE ENTIRE COLLECTION AS INVENTORY PURSUANT TO A SINGLE ACCOUNTING ENTRY AND STORED THE DONATED COLLECTION IN A ROOM THAT CONTAINED ALL RECORDS AND CDS PREVIOUSLY DONATED TO TAXPAYER FROM ALL DONORS. THE ROOM CONSISTS OF HUNDREDS OF VINYL RECORDS AND CDS THAT ARE LARGELY UNORGANIZED EXCEPT FOR GROUPINGS BASED ON GENRE. IN OTHER WORDS, ONCE THE RECORDS AND CDS WERE COMINGLED AS PART OF TAXPAYER'S INVENTORY, TAXPAYER LOST THE ABILITY TO IDENTIFY WHICH DONOR CONTRIBUTED A PARTICULAR RECORD OR CD. TAXPAYER WOULD NOTE THAT IT HAS DISCONTINUED ACCEPTING DONATIONS OF MUSIC COLLECTIONS DUE TO ITS INABILITY TO TRACK WHICH DONORS CONTRIBUTED WHICH RECORDS AND CDS AND THE DE MINIMIS SALES PROCEEDS THAT TAXPAYER RECEIVED UPON DISPOSITION OF THE RECORDS AND CDS. TAXPAYER CONCLUDED THAT THE ADDITIONAL WORK AND RECORD KEEPING REQUIRED TO PROPERLY TRACK ITS INVENTORY OF DONATED MUSIC COLLECTIONS OUTWEIGHS THE CHARITABLE BENEFIT THAT TAXPAYER RECEIVES FROM INDIVIDUAL SALES OF THE RECORDS AND CDS.