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        <BusinessNameLine1Txt>DREHER MARTIN CPAS PA</BusinessNameLine1Txt>
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      <ActivityOrMissionDesc>PROMISED LAND LIVING SERVES TO HELP CHRISTIANS ACHIEVE ABUNDANT LIVES, BREAKTHROUGH PERSONAL TRANSFORMATION AND VISIBLE GROWTH THAT IS SUSTAINABLE.</ActivityOrMissionDesc>
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      <MissionDesc>PROMISED LAND LIVING SERVES TO HELP CHRISTIANS ACHIEVE ABUNDANT LIVES, BREAKTHROUGH PERSONAL TRANSFORMATION AND VISIBLE GROWTH THAT IS SUSTAINABLE.</MissionDesc>
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        <Desc>PROMISED LAND LIVING CHANGED THE VERNACULAR FROM COACH PRESENTER TO DISCIPLESHIP COACHES (DCS) TO REFLECT THE ACTUAL ROLE OF THE FACILITATOR IN THE JOURNEY. ALIGNING THE WEBSITE AND MARKETING MATERIALS BECAME PART OF THAT PROJECT. THE DEVELOPMENT OF THE DC PIPELINE, THE CUSTOMER OF PROMISED LAND LIVING, GREW AS FOLLOWS: 1.WE INCREASED THE BENCH OF DCS FROM 36 TO 43 BY THE END OF THE YEAR, WITH 3 DCS CHOOSING NOT TO RENEW THEIR LICENSE FOR 2026. OUR GOAL IS AN 80% RETENTION RATE; WE HAD A 93% RETENTION RATE IN 2025. 2.THE DC ANNUAL IN-PERSON CONFERENCE WAS ATTENDED BY 75% OF OUR DCS. 3.OUR QUARTERLY TRAININGS HAD SLUGGISH ATTENDANCE IN 2025, AND WE HAVE MODIFIED THE DESIGN AND LICENSING AGREEMENT TO ENSURE STRONGER ENGAGEMENT IN 2026. 4.OUR DROP IN COHORTS WAS DUE PRIMARILY TO RELIANCE ON OTHERS RECRUITING FOR COHORTS. A NEW INITIATIVE CALLED COMMUNITY WORKSPACE WAS CREATED TO SUPPORT DCS IN RECRUITING DIRECTLY FOR THEIR OWN COHORTS. WE ANTICIPATE SEEING A JUMP IN THE NUMBER OF FULFILLED COHORTS AS A RESULT OF THAT AND OTHER INITIATIVES TO SUPPORT THE SUCCESSFUL LAUNCHING OF GROUPS.</Desc>
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        <Desc>RENEW IS PROMISED LAND LIVING'S COMPLIMENTARY EVENT OPEN TO ALL BELIEVERS INTRODUCING THEM TO NEW POSSIBILITIES FOR REST AND REFRESHMENT IN THEIR PERSONAL WALKS WITH GOD. A. RENEW IS OFFERED 3 TIMES PER YEAR. IN 2025 MEN AND WOMEN WERE COMBINED. THAT WILL CHANGE FOR 2026. B. RENEW INTRODUCES GUESTS TO THE CULTURE AND THE APPROACH OF PROMISED LAND LIVING.</Desc>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SMALL GROUP JOURNEY (COHORT) REMAINS THE CORE PRODUCT OF PROMISED LAND LIVING. THE NUMBER OF COHORTS THAT RAN IN 2025 DECREASED FROM 16 TO 15, AVERAGING 6 ATTENDEES IN EACH. EACH COHORT RUNS 12-13 WEEKS, WITH A MAJORITY MEETING VIRTUALLY BI-WEEKLY OR WEEKLY. MEN MEET WITH MEN. WOMEN MEET WITH WOMEN. THERE WAS NOT A MARRIAGE COHORT IN 2025. PARTICIPANTS LEAVE WITH THE FOLLOWING: 1.NAMING OF ONE PERSONAL LIE THAT HAS RULED AND ROBBED AND BLOCKED THE ABUNDANT LIFE IN CHRIST AND A METHOD (AND TRAINING IN THAT METHOD) BY WHICH TO SHIFT INTO THE TRUTH THAT RESTORES THAT ABUNDANT LIFE. 2.NAMING OF A "HEARTLAND PHRASE" THAT CALLS OUT THE FEARFULLY AND WONDERFULLY MADE DESIGN OF EACH PARTICIPANT, WITH TRAINING ON HOW TO LIVE FROM THAT TRUTH. 3.TRAINING IN HOW TO EXPERIENCE AND REPRESENT ONESELF IN A SAFE AND SACRED COMMUNITY, STRENGTHENING AND INTEGRATING THE SOUL, PREPARING IT FOR SERVICE POST JOURNEY.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4B</FormAndLineReferenceDesc>
        <ExplanationTxt>PROMISED LAND LIVING CHANGED THE VERNACULAR FROM COACH PRESENTER TO DISCIPLESHIP COACHES (DCS) TO REFLECT THE ACTUAL ROLE OF THE FACILITATOR IN THE JOURNEY. ALIGNING THE WEBSITE AND MARKETING MATERIALS BECAME PART OF THAT PROJECT. THE DEVELOPMENT OF THE DC PIPELINE, THE CUSTOMER OF PROMISED LAND LIVING, GREW AS FOLLOWS: 1.WE INCREASED THE BENCH OF DCS FROM 36 TO 43 BY THE END OF THE YEAR, WITH 3 DCS CHOOSING NOT TO RENEW THEIR LICENSE FOR 2026. OUR GOAL IS AN 80% RETENTION RATE; WE HAD A 93% RETENTION RATE IN 2025. 2.THE DC ANNUAL IN-PERSON CONFERENCE WAS ATTENDED BY 75% OF OUR DCS. 3.OUR QUARTERLY TRAININGS HAD SLUGGISH ATTENDANCE IN 2025, AND WE HAVE MODIFIED THE DESIGN AND LICENSING AGREEMENT TO ENSURE STRONGER ENGAGEMENT IN 2026. 4.OUR DROP IN COHORTS WAS DUE PRIMARILY TO RELIANCE ON OTHERS RECRUITING FOR COHORTS. A NEW INITIATIVE CALLED COMMUNITY WORKSPACE WAS CREATED TO SUPPORT DCS IN RECRUITING DIRECTLY FOR THEIR OWN COHORTS. WE ANTICIPATE SEEING A JUMP IN THE NUMBER OF FULFILLED COHORTS AS A RESULT OF THAT AND OTHER INITIATIVES TO SUPPORT THE SUCCESSFUL LAUNCHING OF GROUPS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>NO REVIEW WAS OR WILL BE CONDUCTED.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MONITORS AND ENFORCES COMPLIANCE WITH ITS WRITTEN CONFLICT OF INTEREST POLICY BY REQUIRING INTERESTED PERSONS TO DISCLOSE ANY FINANCIAL INTERESTS AND ALL MATERIAL FACTS TO THE BOARD OF DIRECTORS OR APPROPRIATE COMMITTEE.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MINISTRY ANNUALLY REVIEWS AND APPROVES THE COMPENSATION OF ITS TOP LEADER. THE APPROVAL IS DOCUMENTED IN THE BOARD RECORDS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 17</FormAndLineReferenceDesc>
        <ExplanationTxt>VIRGINIA, WISCONSIN, WEST VIRGINIA</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>FINANCIAL SUMMARY IS AVAILABLE AT THE ECFA WEBSITE.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>CONTRACTORS 44,058 0 0 IT SUPPORT 1,400 1,400 0 TOTAL 45,458 1,400 0</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 12, PART XII, LINE 1</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION CHANGED FROM THE CASH METHOD TO ACCRUAL METHOD FOR 2025.</ExplanationTxt>
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