2025-02-07T08:26:01-06:00 2024-09-30 621199757 LBMC PC PO BOX 1869 BRENTWOOD TN 370241869 990 2023-10-01 366913023 LIFEWAY CHRISTIAN RESOURCES POST- RETIREMENT BENEFITS TRUST LIFE 6152512000 200 POWELL PLACE 100 BRENTWOOD TN 37027 CHRISTOPHER S KNIGHT SVP, CLO & CORPORATE SECRETARY 6152512000 2025-02-03 1 0 ABIGAIL CAMPBELL P01296738 6153774600 2025-02-03 2023 2025-03-06 01:10:19Z X CHRISTOPHER S KNIGHT 200 POWELL PLACE 100 BRENTWOOD TN 37027 5471856 0 X N/A X 1989 TN PROVIDING HEALTH & WELFARE BENEFITS TO THE SPONSORING ORGANIZATION'S RETIREES AND THEIR BENEFICIARIES. 7 4 0 0 0 0 0 0 0 0 -623840 249026 0 0 -623840 249026 0 0 6036000 3381000 0 0 0 0 0 156000 153000 6192000 3534000 -6815840 -3284974 17507000 16149000 35000 45000 17472000 16104000 PROVIDING HEALTH AND WELFARE BENEFITS FOR MEMBERS 0 0 THE ORGANIZATION PROVIDED HEALTH AND WELFARE BENEFITS TO THE SPONSORING ORGANIZATION'S RETIREES AND THEIR BENEFICIARIES. 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 X 7 4 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X THE ORGANIZATION 6152512000 ONE LIFEWAY PLAZA NASHVILLE TN 37234 X LUTHER MCDANIEL TRUSTEE THROUGH JUNE 24 0.00 X 0 0 0 RANDY EGAN TRUSTEE 0.00 X 0 0 0 GREG KANNADY TRUSTEE 0.00 X 0 0 0 SUSANNE JACKSON DIRECTOR 0.00 X 0 0 0 BRAD GRABER TRUSTEE 0.00 X 0 0 0 COSSY PACHARES DIRECTOR 0.00 X 0 0 0 MICHAEL DUDUIT TRUSTEE 0.00 X 0 0 0 CALEB IORG TRUSTEE 0.00 X 0 0 0 KRISTEN LANDERS MANAGER 0.00 X 0 0 0 0 0 0 0 0 0 0 0 783000 783000 4688856 5222830 -533974 -533974 -533974 249026 0 0 249026 3381000 14900 103288 7629 VALUATION 16980 CUSTODY 10203 3534000 516000 357000 16758000 15587000 233000 205000 17507000 16149000 35000 45000 35000 45000 X 17472000 16104000 0 0 0 0 17472000 16104000 17507000 16149000 -3284974 1916974 0 X 0 1 X 1 0 0 X 2166000 1916974 1916974 249026 0 249026 3534000 0 3534000 0 3534000 PART X, LINE 2: THE TRUST FUNDING THE PLANS HAS RECEIVED AN EXEMPTION LETTER FROM THE INTERNAL REVENUE SERVICE DATED MAY 25, 1990, STATING THAT THE TRUST IS TAXEXEMPT UNDER THE PROVISIONS OF SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (THE "IRC") AS A VOLUNTARY EMPLOYEES' BENEFICIARY ASSOCIATION. THE PLANS AND THE TRUST ARE REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC TO MAINTAIN ITS QUALIFIED STATUS. THE MANAGEMENT OF LIFEWAY BELIEVES THE PLANS ARE BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND THEREFORE, BELIEVES THAT THE RELATED TRUST IS TAX-EXEMPT. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE TRUST AND RECOGNIZE A TAX LIABILITY OR ASSET IF THE TRUST HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. UPON CONSIDERATION AND REVIEW OF THE TAX POSITIONS TAKEN BY THE PLAN AS OF SEPTEMBER 30, 2024 AND PRIOR, AS WELL AS THE LIKELIHOOD OF THE TAX BENEFIT, WE BELIEVE THAT THE PLAN HAS NOT TAKEN MATERIAL UNCERTAIN TAX POSITIONS AS DEFINED BY ACCOUNTING STANDARDS FOR UNCERTAINTY IN INCOME TAXES, AND NO ACCRUAL, ADJUSTMENTS OR FINANCIAL STATEMENT DISCLOSURES OUTSIDE OF THAT WHICH IS REQUIRED ARE CONSIDERED NECESSARY. FORM 990, PART VI, SECTION B, LINE 11B SPONSORING ORGANIZATION'S EXTERNAL CPA FIRM PREPARES FORM 990, THEN REVIEWED BY INVESTMENT AND LEGAL OFFICES BEFORE SUBMITTED. A COPY OF THE FORM IS E-MAILED TO THE GOVERNING MEMBERS/TRUSTEES BEFORE IT WAS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C LIFEWAY HAS A CHIEF COMPLIANCE OFFICER WITHIN ITS LEGAL DEPARTMENT. A 800# GOES TO THE INDIVIDUAL'S OFFICE FOR ANYONE TO REPORT A VIOLATION. TRUSTEES/DIRECTORS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST DISCLOSURE FORM ANNUALLY, WHICH IS KEPT ON FILE FOR A MINIMUM OF 3 YEARS PER THE COMMITTEE'S DOCUMENTATION RETENTION POLICY. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE FOR INSPECTION AT THE SPONSORING ORGANIZATION'S OFFICE. LIFEWAY CHRISTIAN RESOURCES OF THE SOUTHERN BAPTIST CONVENTION 200 POWELL PLACE SUITE 100 BRENTWOOD TN 37027 620505208 RELIGIOUS PUBLICATIONS TN 501(C)(3) LINE 1 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0