Nonprofit · EIN 23-2307314
REFUGE TEMPLE OF JESUS CHRIST
Tax-exempt · WILMINGTON, DE 19810
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-EZ | $75,401 | $59,873 | $15,528 | $314,091 | – | $314,091 |
Financial details: 990-EZ for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $75,359
- Investment income
- $42
Expenses
- Compensation of officers, directors and key employees
- $31,200
- Salaries, compensation and benefits (total)
- $31,200
- Other expenses
- $28,673
Balance sheet and other
- Total assets, start of year
- $298,563
- Total assets, end of year
- $314,091
- Total liabilities, end of year
- –
- Net assets, end of year
- $314,091
- Cash, savings and investments
- $314,091
- Gross receipts
- $75,401
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JIMMIE SMITH | PASTOR | 6 | $31,200 |
| LOUISE S SMITH | ASSISTANT PASTOR | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 3325 SILVERSIDE RD, WILMINGTON, DE 19810-3306
- Signed the 990-EZ
- JIMMIE SMITH, BISHOP
- Phone
- (302) 593-7247
- Return prepared by
- HRB TAX GROUP INC
Mission
REFUGE TEMPLE OF JESUS CHRIST IS A CHURCH OF THE PENTECOSTAL PERSUASION. THE OBJECTIVES OF OUR CHUCH IS TO GLORIFY GOD BY LOVING AS JESUS LOVES.OLLOWERS OF CHRIST, TO MAKE DISCIPLES WHO LOVE GOD, LOVE OTHERS, AND SERVE THE WORLD. TO BRING PEOPLE TO JESUS & MEMBERSHIP IN HIS FAMILY, DEVELOP THEM TO CHRIST-LIKE MATURITY, AND EQUIP THEM FOR THEIR MINISTRY IN THE CHURCH AND LIFE MISSION IN THE WORLD.
Program accomplishments
- None
What it must file and when
IRS records say it files Not required (church). Churches are not required to file. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | Check at the IRS |
IRS record
- EIN
- 23-2307314
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Church
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1988
- Accounting year ends
- December
- Files
- Not required (church)
- Assets (IRS master file)
- $314,091
- Income (IRS master file)
- $75,401
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2024 | $75,401 | $59,873 | $314,091 | XML |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-2307314).
Questions about REFUGE TEMPLE OF JESUS CHRIST
- What is the EIN of REFUGE TEMPLE OF JESUS CHRIST?
- The employer identification number (EIN) of REFUGE TEMPLE OF JESUS CHRIST is 23-2307314.
- Is REFUGE TEMPLE OF JESUS CHRIST tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1988.
- Are donations to REFUGE TEMPLE OF JESUS CHRIST tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does REFUGE TEMPLE OF JESUS CHRIST file?
- Form Not required (church). Churches are not required to file.
- When is the next return of REFUGE TEMPLE OF JESUS CHRIST due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did REFUGE TEMPLE OF JESUS CHRIST last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2024.
- Who are the officers and directors of REFUGE TEMPLE OF JESUS CHRIST?
- The 990-EZ for the year ended December 31, 2024 lists 2 people; 1 received compensation from the organization, the highest $31,200 (JIMMIE SMITH, PASTOR).
- How much revenue does REFUGE TEMPLE OF JESUS CHRIST have?
- On its 990-EZ for the year ended December 31, 2024 it reported revenue of $75,401, expenses of $59,873 and total assets of $314,091 at year end.
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