2026-09-16T14:49:34-04:00 2025-12-31 412024514 SOMMERVILLE & ASSOCIATES PC 2726 MATLOCK RD ARLINGTON TX 76015 990 2025-01-01 273022828 SHORES OF GRACE MINISTRIES SHOR 6156476274 3000 CUSTER RD STE 270-7024 PLANO TX 75075 MARGARET BILLMAN DIRECTOR/TREASURER 6152083845 2026-09-16 true SANDRA K FOWLER CPA P00965629 8177955046 2026-09-16 2025 NICHOLAS BILLMAN 3000 CUSTER RD STE 270-7024 PLANO TX 75075 980189 false X WWW.SHORESOFGRACE.COM X 2010 TX TO LOVE GOD WITH OUR WHOLE SELVES, AND BY HIS LOVE, TO RESCUE AND RESTORE INDIVIDUALS AND FAMILIES WHO HAVE BEEN WOUNDED BY PROSTITUTION, ABUSE, ABANDONMENT AND POVERTY IN RECIFE, BRAZIL, PHILADELPHIA PA, AND IN THE WORLD. 8 6 4 314 0 1047880 968946 0 14 2004 6801 4861 1054695 975811 552090 589602 0 196965 219016 0 35607 186943 205852 935998 1014470 118697 -38659 386690 368187 2847 12186 383843 356001 X TO LOVE GOD WITH OUR WHOLE SELVES, AND BY HIS LOVE, TO RESCUE AND RESTORE INDIVIDUALS AND FAMILIES WHO HAVE BEEN WOUNDED BY PROSTITUTION, ABUSE, ABANDONMENT AND POVERTY IN RECIFE, BRAZIL, PHILADELPHIA PA AND IN THE WORLD. false false 804719 567182 9239 SHORES OF GRACE BRAZIL SPREADS THE GOSPEL OF JESUS CHRIST USING THE RESCUE HOME WHERE WORSHIP NIGHTS, SCHOOLS, BUSINESS MEETINGS, ETC. OCCUR. SUPPORT OF SHORES OF GRACE BRAZIL REAMINS OUR BIGGEST OUTPUT. THEY HAVE ACTIVELY BEEN USING THE RESCUE HOME THEY NOW OWN; THE BASE (WHERE ALL FUNCTIONS SUCH AS WORSHIP NIGHTS, SCHOOLS, BUSINESS MEETINGS, ETC) OCCUR HAS BEEN RENOVATED AND IS IN USE CONSISTENTLY. STREET CHURCH, STREET MINISTRY, SLUM OUTREACHES, SCHOOLS AND WORSHIP NIGHTS OCCUR ON A REGULAR BASIS. IN 2025, 300 INDIVIDUALS WERE HELPED WITH FOOD,WATER, AND BASIC HOUSEHOLD NEEDS. A NEW RESCUE HOME FOR INFANTS AND SPECIAL NEEDS CHILDREN WAS DELAYED TO 2026 DUE TO BRAZILIAN "RED TAPE." SHORES OF GRACE MINISTRY SUPPLEMENTS INCOME RECEIVED FROM BRAZILIAN CHURCHES AND INDIVIDUALS TO FUND ALL THESE MINISTRIES THROUGH SHORES OF GRACE BRAZIL. 93396 22420 SHORES PHILADELPHIA IS OUR SECOND LARGEST OUTREACH WITH HELP EXTENDED TO THE HOMELESS, ADDICTED AND NEEDY ANYWHERE THERE IS NEED BUT PRIMARILY IN NORTH PHILADELPHIA. FOOD IS DISTRIBUTED, CLOTHING IS PASSED OUT AND RELATIONSHIPS ARE BUILT SO THE TEAM CAN BETTER SERVE THOSE IN HOPE PARK (A HANGOUT FOR ADDICTS). DURING 2025, 240 INDIVIDUALS WERE SERVED AND CAME BY FOR A LISTENING EAR AND/OR A MEAL OR HELP WITH A BILL. SHORES PHILADELPHIA HAS DONE MUCH TO COMBAT RACISM THROUGH PERSONAL RELATIONSHIPS CROSS- CULTURALLY. 898115 true true false false false false false false false false true false false false false true false false false false true true true false false false false false true false false false false false false false true false false false false false false false false false false true 3 0 true 4 true false false false false false false false false false false false false X 8 6 true false false false false false false true true false false true true true true true true true true false X X MARGARET BILLMAN 6154289220 3920 PHOENIX RUN RD SABINSVILLE PA 16943 NICHOLAS BILLMAN DIRECTOR/PRE 40.00 X X 81809 0 0 MARGARET BILLMAN DIRECTOR/TRE 40.00 X X 36000 0 0 BECKY BURLESON DIRECTOR/SEC 1.00 X X 0 0 0 DAN DESKINS DIRECTOR 1.00 X 0 0 0 JEREMY FEIGHT DIRECTOR 1.00 X 0 0 0 ALAN HAWKINS DIRECTOR 1.00 X 0 0 0 TRACY KING DIRECTOR 1.00 X 0 0 0 SCOTT KISKER DIRECTOR 1.00 X 0 0 0 ROBERT FLOYD DIRECTOR 1.00 X 0 0 0 TODD KEIM DIRECTOR 1.00 X 0 0 0 117809 false false false 968946 968946 2004 2004 7068 4378 2690 2690 MISCELLANEOUS INCOME 900099 2171 2171 2171 975811 4861 2004 1840 1840 20580 20580 567182 567182 122065 70276 36000 15789 81690 81690 15261 11751 2442 1068 11538 11538 62045 43295 18750 58 58 44535 22520 22015 6778 6778 5925 5925 55566 55566 1821 1821 9089 7271 1818 MINISTRY TEAM EXP 5269 5170 99 CUSTOMS TAXES 2252 2252 SCHOOL AND MINISTRY EXP 976 976 1014470 898115 80748 35607 156185 99105 107164 101477 6696 8521 123293 75445 5009 47848 111636 111236 386690 368187 2847 12186 2847 12186 X 383843 356001 383843 356001 386690 368187 -38659 10817 X true X false true false X 871743 676597 1022031 1047880 968946 4587197 871743 676597 1022031 1047880 968946 4587197 1383702 3203495 16 731 2076 14 2004 4841 4592038 27875 0.69760 0.70130 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 74133 69710 4423 49160 5735 43425 47848 X SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C) (3)OF THE INTERNAL REVENUE CODE AS OTHER THAN A PRIVATE FOUNDATION. THE ORGANIZATION IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX EXEMPT STATUS AND IS NOT AWARE OF ANY ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME. AT DECEMBER 31, 2025, THE ORGANIZATION HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE AND DOES NOT EXPECT THIS TO CHANGE IN THE NEXT TWELVE MONTHS. FEDERAL RETURNS OF THE ORGANIZATION ARE OPEN TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR A PERIOD OF THREE YEARS FROM THE DATE THE RETURNS ARE FILED. true SOUTH AMERICA 2 GRANTS 567182 SOUTH AMERICA 1 2 PROGRAM SEE PART V 204797 1 4 1 4 771979 771979 SOUTH AMERICA COMMUNITY ASSISTANCE 315860 WIRE TRANSFERS SOUTH AMERICA RESCUE HOMES 244550 WIRE TRANSFERS 1106 SUPPLIES COST 2 FOOD AND HOUSEHOLD NEEDS SOUTH AMERICA 300 5666 FOOD AND OTHER FMV true false false false false false SCHEDULE F, PAGE 1, PART I, LINE 3 SOUTH AMERICA 567,182 0 SOUTH AMERICA 204,797 0 SCHEDULE F, PAGE 5, PART V PART 1, QUESTION 2 - THE ORGANIZATION HAS AGENTS WHO LIVE IN THE REGION AND WORK ALONG SIDE THE FOREIGN ORGANIZATIONS TO ADMINISTER THEIR PROGRAMS. THEY ARE INVOLVED ON A DAILY BASIS TO ENSURE THAT FUNDS ARE USED AS DESIGNATED. PART I, QUESTION 3, LINE (2) - THE ORGANIZATION CONDUCTS ANTI-HUMAN TRAFFICKING EFFORTS AND HUMANITARIAN OUTREACH BY PROVIDING HELP WITH LODGING, EDUCATION, AND JOB SEARCHES. THIS ASSISTANCE INCLUDES OPERATING A HOME FOR GIRLS TAKEN OUT OF THE SEX TRAFFICKING INDUSTRY. THERE IS ALSO A HOUSE OF PRAYER AND COMMUNITY CENTER THE ORGANIZATION WORKS WITH UNDER THE FOREIGN ORGANIZATIONS. PART V - ADDITIONAL INFORMATION PART IV, LINE 1 THE TRANSFER OF PROPERTY REFERENCED IN LINE 1 OF PART IV DOES NOT REQUIRE FORM 926 TO BE FILED. false FOOD AND HOUSEHOLD NEEDS 240 19841 739 FMV HOUSEHOLD NEEDS NICHOLAS BILLMAN SEE PART V 81809 EMPLOYMENT false MARGARET BILLMAN SEE PART V 36000 EMPLOYMENT false LUKE BILLMAN SEE PART V 50875 EMPLOYMENT false FORREST BILLMAN SEE PART V 30815 EMPLOYMENT false SCHEDULE L, PART V PART IV, LINE (1), COLUMN(B) - NICHOLAS BILLMAN, PRESIDENT, HAS A FAMILY RELATIONSHIP WITH MARGARET BILLMAN, TREASURER. PART IV, LINE (2), COLUMN (B) - MARGARET BILLMAN, TREASURER HAS A FAMILY RELATIONSHIP WITH NICHOLAS BILLMAN, PRESIDENT. PART IV, LINE (3), COLUMN (B) - LUKE BILLMAN HAS A FAMILY RELATIONSHIP WITH NICHOLAS BILLMAN, PRESIDENT, AND MARGARET BILLMAN, TREASURER. PART IV, LINE (4), COLUMN (B) - FORREST BILLMAN HAS A FAMILY RELATIONSHIP WITH NICHOLAS BILLMAN, PRESIDENT, AND MARGARET BILLMAN, TREASURER. FORM 990 - ORGANIZATION'S MISSION TO LOVE GOD WITH OUR WHOLE SELVES, AND BY HIS LOVE, TO RESCUE AND RESTORE INDIVIDUALS AND FAMILIES WHO HAVE BEEN WOUNDED BY PROSTITUTION, ABUSE, ABANDONMENT AND POVERTY IN RECIFE, BRAZIL, PHILADELPHIA PA AND IN THE WORLD. FORM 990, PAGE 2, PART III, LINE 4A SHORES OF GRACE BRAZIL SPREADS THE GOSPEL OF JESUS CHRIST USING THE RESCUE HOME WHERE WORSHIP NIGHTS, SCHOOLS, BUSINESS MEETINGS, ETC. OCCUR. SUPPORT OF SHORES OF GRACE BRAZIL REAMINS OUR BIGGEST OUTPUT. THEY HAVE ACTIVELY BEEN USING THE RESCUE HOME THEY NOW OWN; THE BASE (WHERE ALL FUNCTIONS SUCH AS WORSHIP NIGHTS, SCHOOLS, BUSINESS MEETINGS, ETC) OCCUR HAS BEEN RENOVATED AND IS IN USE CONSISTENTLY. STREET CHURCH, STREET MINISTRY, SLUM OUTREACHES, SCHOOLS AND WORSHIP NIGHTS OCCUR ON A REGULAR BASIS. IN 2025, 300 INDIVIDUALS WERE HELPED WITH FOOD,WATER, AND BASIC HOUSEHOLD NEEDS. A NEW RESCUE HOME FOR INFANTS AND SPECIAL NEEDS CHILDREN WAS DELAYED TO 2026 DUE TO BRAZILIAN "RED TAPE." SHORES OF GRACE MINISTRY SUPPLEMENTS INCOME RECEIVED FROM BRAZILIAN CHURCHES AND INDIVIDUALS TO FUND ALL THESE MINISTRIES THROUGH SHORES OF GRACE BRAZIL. FORM 990, PAGE 6, PART VI, LINE 2 NICHOLAS BILLMAN MARGARET BILLMAN PRESIDENT TREASURER FAMILY RELATIONSHIP FORM 990, PAGE 6, PART VI, LINE 11B THE PRESIDENT AND TREASURER REVIEW THE FORM 990 PREPARED BY A THIRD PARTY CPA. ALL BOARD MEMBERS ARE FORWARDED A COPY OF THE RETURN FOR REVIEW. AFTER THE PRESIDENT AND TREASURER REVIEW, THE THIRD PARTY CPA PREPARES THE RETURN FOR SIGNATURE AND E-FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PAGE 6, PART VI, LINE 12C THE BOARD ADOPTED A CONFLICT OF INTEREST POLICY. THIS STATEMENT IS DIRECTED TO TRUSTEES AND OFFICERS, AS WELL AS THOSE EMPLOYEES ANNUALLY DESIGNATED BY THE BOARD WHO INFLUENCE THE ACTIONS OF THE ORGANIZATION OR ITS BOARD, OR MAKE COMMITMENTS ON THEIR BEHALF. FOR EXAMPLE, THIS WOULD INCLUDE ALL WHO MAKE PURCHASING DECISIONS, ALL OTHER PERSONS WHO MIGHT BE DESCRIBED AS "MANAGEMENT PERSONNEL,- AND ALL WHO HAVE PROPRIETARY INFORMATION CONCERNING THE ORGANIZATION. DISCLOSURE SHOULD BE MADE TO THE PRESIDENT (OR IF HE IS THE ONE WITH THE CONFLICT, THEN TO THE CHAIRMAN OF THE BOARD), WHO SHALL BRING THESE MATTERS TO THE ATTENTION OF THE BOARD. THE BOARD SHALL THEN DETERMINE WHETHER A CONFLICT EXISTS AND IS MATERIAL, AND IN THE PRESENCE OF AN EXISTING MATERIAL CONFLICT, WHETHER THE CONTEMPLATED TRANSACTION MAY BE AUTHORIZED AS JUST, FAIR, AND REASONABLE AS TO THE ORGANIZATION. THE DECISIONS ON THESE MATTERS ARE THE SOLE DISCRETION OF THE BOARD. THE BOARD'S FIRST CONCERN MUST BE THE WELFARE OF THE ORGANIZATION AND THE ADVANCEMENT OF ITS PURPOSES. FORM 990, PAGE 6, PART VI, LINE 15A WHEN DETERMINING COMPENSATION FOR TOP OFFICIALS, THE ORGANIZATION CONSIDERS OUTSIDE DATA SUCH AS COMPENSATIONS SURVEYS. THE COMPENSATION IS ESTABLISHED AND VOTED ON BY INDEPENDENT BOARD MEMBERS AND THE DECISION IS DOCUMENTED IN WRITING. FORM 990, PAGE 6, PART VI, LINE 15B WHEN DETERMINING COMPENSATION FOR OFFICERS AND KEY EMPLOYEES, THE ORGANIZATION CONSIDERS OUTSIDE DATA SUCH AS COMPENSATION SURVEYS. THE COMPENSATION IS ESTABLISHED AND VOTED ON BY INDEPENDENT BOARD MEMBERS AND THE DECISION IS DOCUMENTED IN WRITING. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES IT'S GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.