2025-11-17T11:36:19-08:00 2024-12-31 990 2024-01-01 201836543 IPC NATIONAL CHARITABLE FOUNDATION IPCN 9725031040 5005 LYNDON B JOHNSON FREEWAY 1700 DALLAS TX 75244 DONALD B HARRIS President 2025-11-17 true 2024 2025-03-06 01:10:19Z DONALD B HARRIS 5005 LBJ FREEWAY 1700 DALLAS TX 75244 2314281 false X N/A X 2003 TX SEE SCHEDULE O. 3 2 0 0 2463529 609738 0 174659 365784 -35104 27199 2603084 1002721 597000 696461 0 0 0 0 8746 58922 605746 755383 1997338 247338 9060403 9761798 300000 300000 8760403 9461798 TO PROVIDE SUPPORT TO ORGANIZATIONS AND/OR ACTIVITIES THAT ARE NOT ANTITHETICAL TO THE CHRISTIAN FAITH. WITHIN THAT CONTEXT, THE PRIMARY AREA OF FOCUS IS TO PROVIDE SUPPORT TO ORGANIZATIONS AND/OR ACTIVITIES THAT PROMOTE JUSTICE AND RIGHTEOUSNESS THROUGHOUT THE WORLD. AMONG OTHER THINGS, THIS FOCUS ON JUSTICE/RIGHTEOUSNESS WOULD INCLUDE, BUT NOT BE LIMITED TO, FEEDING AND/OR CARING FOR THE POOR, WIDOWS, AND/OR ORPHANS; AND/OR MEETING THE LIVING AND/OR EDUCATIONAL NEEDS OF THOSE WHO OTHERWISE HAVE INSUFFICIENT MEANS TO PROVIDE ADEQUATELY FOR THEMSELVES. WE ACCOMPLISH THE FOREGOING PRIMARILY BY: 1) ESTABLISHING AND OVERSEEING THE ACTIVITIES OF DONOR ADVISED FUNDS FOR INDIVIDUALS WHOSE GIVING INTERESTS ARE CONSISTENT WITH OUR MISSION STATEMENT; 2) ESTABLISHING AND OVERSEEING THE ACTIVITIES OF SINGLE MEMBER LLC'S (I.E. SUBSIDIARY ORGANIZATIONS) TO FOCUS ON MEETING THE NEEDS OF SPECIFIC JUSTICE/RIGHTEOUSNESS ISSUES WHICH ARE CONSISTENT WITH OUR MISSION STATEMENT; AND 3) ESTABLISHING AND OVE false false 742355 679750 GRANTS WERE MADE PRIMARILY TO VARIOUS DOMESTIC ORGANIZATIONS WHOSE PURPOSES WERE DEEMED TO BE CONSISTENT WITH THE ORGANIZATION'S MISSION STATEMENT. 742355 true true false false false true false false false false true false false false true false false false false false true false true false false false false true false false false false false false false false false false true false false false true false false false false true 1 0 true 0 false false false false false false false 0 false false false false false false false false false false X 3 2 true false false false false false false true false true false false false false false false false false X DONALD B HARRIS CPA 9725031040 5005 LBJ FREEWAY SUITE 1700 DALLAS TX 75244 X DONALD B HARRIS PRES/DIRECTOR 5.00 0.00 X X 0 0 0 CARL W FORSYTHE SEC/DIRECTOR 0.00 0.00 X X 0 0 0 RANDALL S GODFREY Director 0.00 0.00 X 0 0 0 0 false false false 0 609738 301738 609738 0 191674 191674 0 0 0 1453443 32227 1311560 141883 32227 174110 174110 0 0 0 FAMILY ARC LLC 541900 -1133 -1133 FAMILY ARC LLC 541900 -2056 -2056 RENO LAND INCOME 111000 30388 30388 27199 1002721 27199 365784 678750 678750 1000 1000 16711 16711 0 0 0 0 0 0 0 0 0 0 0 0 0 13000 13000 0 130 130 0 0 0 32894 32894 0 0 29 29 0 0 0 DAF EXPENSES 12219 12219 FILING FEES 324 324 portfolio deductions 167 167 FOREIGN TAX EXPENSE 124 124 35 35 755383 742355 13028 0 0 860763 553061 0 0 0 0 1289451 1452451 0 0 702000 702000 702000 6124219 6974067 0 0 0 83970 80219 9060403 9761798 300000 300000 300000 300000 X 8760403 9461798 8760403 9461798 9060403 9761798 247338 454057 X false false false X 158655 122519 32979 127971 201568 643692 0 0 158655 122519 32979 127971 201568 643692 495141 148551 98882 85916 113081 144641 365784 808304 -27733 -70636 -11205 -35104 27199 -117479 0 1334517 14 0.11130 0.15270 X Current Year Facts and Circumstances: The organization meets the facts-and circumstances test set forth in Regulations section 1.170A-9(f)(3) as follows:1.The organization maintains a continuous and bona fide effort for the solicitation of funds from individuals within the public and/or public charities that the organization believes are a good fit with its mission. Because the organization is targeting specific types of individuals and public charities that it believes would be a good fit with the organization, much of the organizations efforts are confined to ongoing discussions with individuals and/or public charities rather than broad-based advertising used by other organizations. 2.The governing body of the organization consists of three individuals who have broad-based experience working with various public charities and/or individuals who fit the profile of what the organization is seeking. These experiences include, but are not limited to, serving on the boards of various public charities and/or consulting with the types of individuals who might be attracted to the mission of the organization. All three individuals are considered leaders in their fields as well as Christian ministries and have served in multiple geographic areas over the past twenty plus years.3.The organization does not provide facilities or services directly for the benefit of the general public. The organization does, however, provide various services (primarily consulting and/or training) to other public charities and/or individuals who would be attracted to the mission of the organization.4.For the past five years, the organization has received support primarily from individuals although over the course of the history of the organization, it has received substantial support (millions of dollars) from other public charities.5.The support of various individuals has come from individuals and/or families that are unrelated to one another and even unknown by one another but who were known by, or referred to the organization by, one or more board members or individuals known by one or more board members.6.The organization also oversees the activities of two supporting organizations whose activities are not included in the support test but who have substantial public activities with broad public support. For example, one of those supporting organizations maintains ranch facilities in East Texas that are generally open to the public at large at no charge. The primary use of the ranch facilities is for the benefit of individuals for the purpose of hunting, fishing, and horseback riding who would generally be unable to pay for such activities due to their personal financial circumstances. This particular supporting organization also does substantial outreach among the poor children in Mexico among other places. 7.In the 22-year history of the organization, the organization has only fallen below the 33 1/3% support test the past two years. The primary reason that the percentage support test has not been met the past two years is due to two primary factors: a) The receipt of substantial unusual donations during the past five years coupled with b) the corresponding substantial investment income that has occurred primarily from endowment funds overseen by the organization.8.Although the organization barely falls short of the general rule outlining the aggregate support test over the current and previous four year period as outlined in the Regulations as prima facia evidence that the organization meets the publicly supported test (30% vs 33 1/3%), it does meet such test for 2023 (35.5% vs 33 1/3%). According to such rule, the organization is deemed to have met the test for both 2023 as well as the subsequent year (2024; the current year).9.As further evidence that the organization is broadly supported by the general public, over the past ten years (excluding 2023 and 2024), the organizations support has ranged from 34.56% to 78.16%. Only during 2023 and 2024 did the public support test fall below the 33 1/3% support threshold.In summary, the facts and circumstances test as outlined in the Regulations is met by the organization for both 2023 and 2024 as outlined above. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8 639750 9263563 true true 702000 702000 702000 A/P - LINDA BATES TRUST 300000 300000 true INDIA 0 0 PROGRAM SERVICES CHRISTIAN-BASED TRAINING 16711 16711 16711 CHRISTIAN-BASED TRAINING INDIA 500 16711 WIRE TRANSFER false false false false false false true BILLY GRAHAM EVANGELISTIC ASS PO BOX 1270 CHARLOTTE NC 28201 8000 0 TRAINING CENTER BUCKNER INTERNATIONAL 700 N PEARL ST STE 1200 DALLAS TX 75201 10000 0 GENERAL, CHRISTMAS CARD MAILING CENTER FOR CHURCH RENEWAL 241 LEGACY DR PLANO TX 75023 30000 0 CHRISTIAN MEDIA SUPPORT CENTRAL TEXAS FOOD BANK 6500 METROPOLIS DR AUSTIN TX 78744 8000 0 FOOD BANK DALLAS BAPTIST UNIVERSITY 3000 MOUNTAIN CREEK PARKWAY DALLAS TX 75211 15500 0 GENERAL, SCHOLARSHIP FUNDS FEEDING AMERICA PO BOX 96749 WASHINGTON DC 20090 40000 0 FOOD BANK HIGH ADVENTURE GOSPEL COMM MI PO BOX 249 BROWNSBURG IN 46112 85500 0 CHRISTIAN RADIO IN AFRICA HOPE CLINIC OF GARLAND 800 S 6TH ST GARLAND TX 75040 20250 0 GENERAL FUNDS ISRAEL FIRSTFRUITS PO BOX 3785 GRAPEVINE TX 76099 6000 0 CHRISTIAN BUSINESS DEVELOPMENT LEGACY COALITION PO BOX 77160 CORONA CA 92877 24000 0 GENERAL FUND LIFESAVERS FOUNDATION 561 W CAMPBELL RD 101 RICHARDSON TX 75080 25000 0 MEDICAL CARE MERCY SHIPS PO BOX 1930 LINDALE TX 75771 10000 0 SURGERY SHIPS MUSEUM OF THE BIBLE 400 4TH ST SW WASHINGTON DC 20024 15000 0 MUSEUM SUPPORT PARK CITIES BAPTIST CHURCH PO BOX 12068 DALLAS TX 75225 68000 0 GENERAL FUND, MISSIONS, FLOWERS SALVATION ARMY PO BOX 970219 DALLAS TX 75397 12500 0 GENERAL FUNDS SELAH LIFE CHOICES PO BOX 9306 TYLER TX 75711 10000 0 STOP HUMAN TRAFFICKING SHARON BOLAN MINISTRIES PO BOX 202347 ARLINGTON TX 76006 6000 0 MINISTRY SUPPORT THE HEIGHTS CHURCH 201 W RENNER RD RICHARDSON TX 75080 30000 0 GENERAL FUNDS UNITED NATIONS WORLD FOOD PRO 1725 EYE STREET NW SUITE 510 WASHINGTON DC 20006 80000 0 FOOD BANK VENTURES FOR CHRIST INC PO BOX 9474 FAYETTEVILLE AR 72703 30000 0 MINISTRY SUPPORT WORSHIP HYMN MINISTRIES 13801 LOOKOUT DR KANSAS CITY MO 64139 10000 0 MUSIC MINISTRY SUPPORT YOUNG LIFE DACH REGION 14611 ROLLOVER PASS LANE FRISCO TX 75035 15000 0 YOUTH MINISTRY SUPPORT 22 0 Additional Supplemental Information GRANTS MADE TO ORGANIZATIONS ARE GENERALLY ONLY MADE TO THE GENERAL FUNDS OF ESTABLISHED 501(C)(3) ORGANIZATIONS. ACCORDINGLY, NO SPECIFIC EFFORT IS MADE TO DETERMINE HOW THE ORGANIZATIONAL GRANT RECIPIENT EXPENDS THE GRANT MONIES RECEIVED.GRANTS MADE TO INDIVIDUALS ARE GENERALLY ONLY MADE ON BEHALF OF INDIVIDUALS WHO ARE IN NEED OF FINANCIAL ASSISTANCE AND WHO THE DIRECTORS BELIEVE ARE WORTHY RECIPIENTS. WHEN GRANTS ARE MADE, FUNDS MAY BE PROVIDED TO MEET SOME SPECIFIC FINANCIAL NEED SUCH AS HOUSING OR FOOD ASSISTANCE; SCHOOL TUITION; ETC. OR FUNDS MAY BE PROVIDED FOR GENERAL POVERTY ASSISTANCE. FUNDS MAY BE DISBURSED DIRECTLY OR TO THIRD PARTY PROVIDERS. X 2 301738 TRADE VALUE false false false Form 990, Part VI, Section A, Line 2 DONALD B. HARRIS OWNS A MINORITY INTEREST OF BEAIRD HARRIS, PLLC, WHICH PERFORMS SERVICES FOR THE ORGANIZATION AS WELL AS FOR RANDY GODFREY, A DIRECTOR OF THE ORGANIZATION. DONALD B. HARRIS OWNS A MINORITY INTEREST AND IS A MANAGER OF FAMILY ARC LLC, OF WHICH THE ORGANIZATION ALSO OWNS A MINORITY INTEREST. Form 990, Part VI, Section A, Line 9 RANDY GODFREY10615 MONTCLAIR WAYJOHNS CREEK, GA 30097CARL W. FORSYTHE3729 GRANADA AVEDALLAS, TX 75205 Form 990, Part VI, Section B, Line 11b DONALD B. HARRIS, CPA (DIRECTOR) REVIEWS THE 990 PRIOR TO APPROVING IT FOR FILING WITH THE IRS. Form 990, Part VI, Section C, Line 19 NO DOCUMENTS AVAILABLE TO THE PUBLIC. 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