2025-03-20T20:17:44-07:00 2024-12-31 990EZ 2024-01-01 911275574 COMMUNITY BIBLE SCHOOL DBA The Homestead/Meadow Lake Community Church COMM 4253464363 19028 Meadow Lake Rd Snohomish WA 982907273 Greg Miller President 4253464363 2025-03-20 1 2024 2025-03-06 01:10:19Z X X X 88218 X 41743 0 0 2 31723 2297 29426 0 0 0 0 0 0 0 14750 85921 23178 0 0 0 44920 0 62914 131012 -45091 365877 -674 320112 X 293040 291057 0 0 77237 29055 370277 320112 4400 0 365877 320112 Propogating the gospel of Jesus Christ Sunday Evening Church Services with an emphasis on expository Bible teaching, so men and women can grow in their understanding of who Jesus Christ is. 25 people were involved. Offerings from our Sunday Evening Services totaled $29,374. in 2024. 0 90720 Missionary work in Nepal. We help the poor, take destitute young women and send them through a 4 month residential training program in Nepal, teaching them how to sew and run a business. We had 20 students attend our residential program in 2024 with a refresher course for past students also. 21109 X 21109 In 2022 we began reaching out to help refugees from the war in Ukraine. We have helped these war refugees who have arrived in the state of Washington with living costs, vehicle purchases, startup business costs, and helped them find employment. We have been able to help 4 different families in 2024. 2070 2070 113899 X Greg Miller President/Director/Treasurer/Volunteer 20 0 0 0 Teresa Miller Secretary/Director/Volunteer 20 0 0 0 Mark Barrett Vice President/Director/Volunteer 20 0 0 0 See Note on Schedule O See Note on Schedule O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 WA Greg Miller 19028 Meadow Lake Rd Snohomish WA 982907273 4253464363 0 0 0 0 0 0 0 0 0 0 0 NONE NONE 1 X 103330 53850 56714 71194 41743 326831 103330 53850 56714 71194 41743 326831 128498 198333 41031 74056 71907 81101 14751 282846 609677 0.32531 0.3183 X Page 2 Part II Section C Line 17a - 10% Facts and Circumstances Test - 2024 Up until 2020 our PUBLIC SUPPORT percentage was consistently in the 60% range for the previous 25 years and so we never had any problems meeting the 33 1/3% PUBLIC SUPPORT threshold requirement to be considered a PUBLIC SUPPORTED ministry. But beginning in 2020 three major factors occurred that eventually resulted in our PUBLIC SUPPORT PERCENTAGE falling below the 33 1/3% threshold requirement in 2023 and 2024. These three factors were as follows: 1)When the Covid19 pandemic hit the United States in 2020 we were locked into a lease which was not going to expire until September 2027. This lease included a conference building, 45 acres, 2 residences, and 3 dormitory style buildings that we used to house our overnight Bible conference guests in. We had leased this property for nearly 25 years and this property is where we had held all of our Sunday Evening Church Services and Bible conferences during those 25 years. It was shortly after the pandemic hit that the State of Washington passed regulations that no longer allowed us to have our Sunday Evening Church Services and Bible Conferences. Those two areas of our ministry provided a large portion of our PUBLIC SUPPORT as well as a large portion of our TOTAL SUPPORT. Not being able to have these public meetings resulted in the PUBLIC SUPPORT we were receiving to shrink substantially, also reducing our PUBLIC SUPPORT PERCENTAGE. Additionally, we soon realized that we would need to find a temporary source of NEW income if we were to survive the pandemic financially. This led us to make the changes to our ministry mentioned in #2 below which also negatively affected our PUBLIC SUPPORT PERCENTAGE. 2) In order to pay our lease and other operating expenses during the Covid19 pandemic, we decided to temporarily convert the three dormitory buildings that we were leasing into personal family residences and rent them out to individual families until we could once again have our Sunday Evening Church Services and Bible conferences. We began renting out those residences in late 2020 and we continued doing this until the end of February 2024. The rents we were receiving made it possible for us to pay our lease and operating expenses during the time we were not able to hold our Sunday Evening Church Services and Bible conferences. However the GROSS rents we received ended up having to be reported as part of our TOTAL SUPPORT on Schedule A Part II Section B Line 8 rather than PUBLIC SUPPORT on Schedule A Part II Section A Line 1. This ended up skewing our PUBLIC SUPPORT PERCENTAGE for the years of 2020 through 2024. The amount of income from gross rents we had to report in 2020 as part of TOTAL SUPPORT (Not public support) was $11,100., in 2021 it was $46,098., in 2022 it was $50,425., in 2023 it was $58,500., and in 2024 it was $10,900. With our PUBLIC SUPPORT having decreased due to not being able to hold our Church Services and Bible conferences in 2020 - 2023 and our gross rents having to reported as TOTAL SUPPORT for that same period, our PUBLIC SUPPORT PERCENTAGE (Public Support divided by Total Support) fell below the 33 1/3% in 2023 to 31.83% and fell to 32.54% in 2024. See Schedule A Page 2 Part II Section C Line 14 and 13. 3) In addition to not being able to hold our Church Services and Bible Conference during 2020 - 2023 due to Covid19 regulations as mentioned above, our President and primary Bible Teacher also became very ill in the latter part of 2023 (metastatic cancer) and so we were not able to start up our Bible conferences in 2023 and 2024 even after the Covid19 regulations were lifted. This also ended up affecting our PUBLIC SUPPORT for the years of 2023 and 2024. For the year 2025 and thereafter we expect our PUBLIC SUPPORT PERCENT to rise above the 33 1/3% threshold once again, due to the following reasons. 1) In late 2023 we once again began to have our Sunday Evening Church Services and expect contributions from the services to slowly increase, helping our PUBLIC SUPPORT amount to increase over time. 2) In early 2024 we were able to renegotiate our lease so that all of the dormitory buildings that we were renting out as family residences are no longer included in the buildings we are leasing. These buildings reverted back to the Landlord and we are no longer receiving gross rents from these buildings and not having gross rents to report as TOTAL SUPPORT. Because of this, our TOTAL SUPPORT in 2025 will have decreased substantially and at the same time our PUBLIC SUPPORT will have increased in 2025. This will result in our PUBLIC SUPPORT PERCENTAGE increasing above the 33 1/3% threshold once again. Those gross rents that we had to report as part of TOTAL SUPPORT in 2020, 2021, 2022, 2023, and 2024 are what caused our PUBLIC SUPPORT PERCENTAGE to fall below the 33 1/3% threshold in the first place. 3)The other parts of our ministry continue to generate PUBLIC SUPPORT and we expect them to continue to do so. These include our ministry to the poor and destitute in Nepal and helping Ukrainian war refugees. The donations we receive from these parts of our ministry increase the PUBLIC SUPPORT that we receive and increase the PUBLIC SUPPORT PERCENTAGE also. With these 3 factors just mentioned, we expect the PUBLIC SUPPORT to rise above the 33 1/3% in 2025 and the following years. Even without these changes we are making, we were well over 10% in 2023 and 2024 and nearly over the 33 1/3% at 32% for 2024. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED Form 990-EZ, Part I, Line 8 Gross Rents $14,750. In 2020 Covid19 shut down all of our Bible Conferences and retreats and we ended up temporarily renting out some of our dormitory facilities we lease as personal residences for 2020, 2021, 2022, 2023 and two months in 2024. This was done in order to be able to pay our lease and other operating expenses while Covid19 shut down our Sunday Evening Church Services and our Bible Conferences. In February 2024 we renegotiated our lease to lower our monthly lease amount and after February 2024 we are no longer involved in renting out any residences. Form 990-EZ, Part I, Line 10 Rescue Training and Design Center - Kathmandu, Nepal - $21,109. We accept 10 young destitute women at a time in Nepal and teach them how to sew and run a small sewing business, along with sharing the gospel of Jesus Christ with them. This is a 4 month residential training program in Kathmandu, Nepal owned and operated by Nepali Nationals. We provide the funds for these 10 women to attend this program and we have been doing this for about 16 years now. The program includes room, board, tuition, and medical care. We had two groups of 10 students each in 2024. Form 990-EZ, Part I, Line 16 Description;Amount^Rental Depreciation;492|Rental Repairs;3532|Rental Property Taxes;2373|Rental Telephone and Utilities;1641|Rental Office Supples;90|Rental Insurance;192|Rental Lease;8794|Total Rental Expenses 17114;0|Program Service Depreciation;2460|Program Leasehold Improvements Abandoned;42863|Program Office Supplies;447|Program Supplies;10|Program Licenses;20|Total Program Expenses 45800;0^Total;62914^ Form 990-EZ, Part I, Line 20 Prior Period Adjustment - error in calculating depreciation in prior 10 years. Form 990-EZ, Part II, Line 24 Description;EOY Amount^Inventory;0|Equipment;52535|Less Accumulated Depreciation;-51277|Leasehold Improvement;63352|Less Accumulated Depreciation;-35555^Total;29055^ Form 990-EZ, Part II, Line 26 Description;EOY Amount^Rental Deposits;0^Total;0^ Form 990-EZ, Part IV Community Bible School (CBS) previously leased from Greg and Teresa Miller 45 acres, which included a conference center building, two homes, four apartments, a commercial kitchen and dining area. This is where CBS held all of its Bible Conferences, Retreats, and Sunday Evening Church services for the past 25 years.When Covid19 health regulations closed down our Sunday Evening Church services and Bible conferences, CBS realized that the pandemic may last a while and in order to survive financially CBS converted some of the dormitory like buildings to personal residences and rented them out. In 2023 CBS decided to not start up Bible Conferences once again due to health problems (Metastatic Cancer) of the director who is CBS's primary Bible Teacher. The lease was renegotiated in 2024 with Greg and Teresa Miller and changed to only include the one conference building. The lease amount was reduced from $7167. per month plus real estate taxes, bldg repairs, and insurance to $2000.00 per month and no cost for any repairs, real estate taxes, and insurance effective March 1, 2024. The lease was for a one year period only and renewable on a month to month basis. . CBS however had to pay $18,500.00 of past due rent that had accumulated over the past 25 years. Total rent paid in 2024 to Greg and Teresa Miller was $52,754,99 which included the past due rent of $18,500.00. A form 1099 - Misc. was filed reporting this amount.