Nonprofit · EIN 26-4463549
VAPOR MINISTRIES INC
Tax-exempt · SYLACAUGA, AL 35151
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $19,837,790 | $13,762,775 | $6,075,015 | $21,790,617 | $4,491,558 | $17,299,059 |
| December 31, 2024 | 990 | $12,083,755 | $10,568,035 | $1,515,720 | $14,247,127 | $3,023,083 | $11,224,044 |
| December 31, 2023 | 990 | $11,421,333 | $10,070,150 | $1,351,183 | $12,703,173 | $2,994,849 | $9,708,324 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $18,506,686
- Program service revenue
- $0
- Investment income
- $613,353
- Net gain from sales of assets
- $3,200
- Net income from sales of inventory
- -$102
- Other revenue
- $717,751
Expenses
- Grants and similar amounts paid
- $4,175,841
- Compensation of officers, directors and key employees
- $323,313
- Other salaries and wages
- $3,933,477
- Salaries, compensation and benefits (total)
- $5,093,246
- Professional fundraising fees
- $0
- Legal fees
- $12,480
- Accounting fees
- $14,700
- Occupancy
- $1,013,863
- Travel
- $315,005
- Depreciation
- $437,878
- Program services (functional)
- $11,100,083
- Management and general (functional)
- $1,923,124
- Fundraising (functional)
- $739,568
Balance sheet and other
- Total assets, start of year
- $14,247,127
- Total assets, end of year
- $21,790,617
- Total liabilities, end of year
- $4,491,558
- Net assets, end of year
- $17,299,059
- Land, buildings and equipment
- $8,918,743
- Net assets without donor restrictions
- $14,667,162
- Net assets with donor restrictions
- $2,631,897
- Gross receipts
- $26,445,145
- Employees
- 282
- Volunteers
- 0
- Year formed
- 2009
- State of legal domicile
- AL
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 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Sommer L'Hoste | VIce President and Secreta Trustee or director, Officer | 50 | $117,422 |
| Katie Price | Treasurer Trustee or director, Officer | 50 | $112,076 |
| Johnathon M McElveen | President Trustee or director, Officer | 60 | $93,815 |
| Kenneth Polk | Board chairman Trustee or director | 2 | $0 |
| Adrianne Johnson Ross | Board Member Trustee or director | 1 | $0 |
| John Wright | Board Member Trustee or director | 1 | $0 |
| Amy Hanks | Board Member Trustee or director | 1 | $0 |
| Coby Orr | Board Member Trustee or director | 1 | $0 |
| Bryson Kessler | Board Member Trustee or director | 1 | $0 |
| Jeanna Roach | Board Member Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Katie Price | Treasurer Trustee or director, Officer | 50 | $89,606 |
| Sommer L'Hoste | VIce President and Secreta Trustee or director, Officer | 50 | $89,306 |
| Johnathon M McElveen | President Trustee or director, Officer | 60 | $85,592 |
| Kenneth Polk | Board chairman Trustee or director | 2 | $0 |
| Leslie Baldwin | Board Member Trustee or director | 1 | $0 |
| Adrianne Johnson Ross | Board Member Trustee or director | 1 | $0 |
| John Wright | Board Member Trustee or director | 1 | $0 |
| Amy Hanks | Board Member Trustee or director | 1 | $0 |
| Coby Orr | Board Member Trustee or director | 1 | $0 |
| Bryson Kessler | Board Member Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Sommer L'Hoste | VIce President and Secretary Trustee or director, Officer | 40 | $79,172 |
| David Johnson | Treasurer Trustee or director, Officer | 40 | $75,119 |
| Johnathon M McElveen | Chief Exec Officer Trustee or director, Officer | 60 | $71,885 |
| Kenneth Polk | Board chairman Trustee or director | 2 | $0 |
| Leslie Baldwin | Board Member Trustee or director | 1 | $0 |
| Adrianne Johnson Ross | Board Member Trustee or director | 1 | $0 |
| John Wright | Board Member Trustee or director | 1 | $0 |
| Amy Hanks | Board Member Trustee or director | 1 | $0 |
| Katie Price | Chief Financial Offi Officer | 50 | $0 |
Address and contacts
- Address (IRS master file)
- 338 TALLADEGA SPRINGS RD, SYLACAUGA, AL 35151-5928
- In care of
- % BEN BOYCOTT
- Principal officer (990 for 2025)
- Johnathon M McElveen, 338 Talladega Springs Road, Sylacauga, AL 35151
- Signed the 990
- Katie Price, Chief Financial Officer
- Phone
- (256) 208-2061
- Website
- vaporministries.org
- Return prepared by
- Valenti Rackley & Associates
Mission
We establish outreach centers to alleviate extreme poverty and advance the gospel.
Program accomplishments
- Vapor Ministries, Inc. makes grants to Vapor Sports Ministries, Inc., a related tax exempt charitable organization, which operates centers for humanitarian aid and disciple-making through sports-based outreach. These centers are located in Nairobi, Kenya; N'gong, Kenya; Togoville, Togo; Sokome, Togo; Dilaire, Haiti; Ferrier, Haiti; and Ouanaminthe, Haiti. At these centers, Vapor Sports Ministries, Inc. provides full-time jobs for impoverished individuals, provides impoverished children with free-of-charge memberships in sports leagues, supplies critical care humanitarian aid grants and supplies high volumes of clean water to these communities.Expenses $4,662,746 · grants $4,175,841
- Through the sale of donated, second-hand merchandise, via Vapor Thrift Store, LLC, a single-member LLC owned by Vapor Ministries, Inc., resources are generated to fund the program activities of Vapor Ministries, Inc.Expenses $6,033,412 · revenue $6,607,253
- Child Sponsorship Program - Vapor Ministries, Inc. facilitates the education (including suppling tuition, books, and school uniforms) and physical care of children via its child sponsorship program, by pairing those children up directly with interested donors. Communication directly between donors and sponsored children is facilitated by Vapor Ministries, Inc. as well. Vapor Ministries,Inc. also facilitates the college education of young adults in the same way.Expenses $288,453
- Facilitate public and private short-term mission trips to program centers. Each trip guest is responsible for supplying funds for the trip, plus additional funds to cover overhead.Expenses $115,472
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. 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 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 26-4463549
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2009
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P29)
- Assets (IRS master file)
- $21,790,617
- Income (IRS master file)
- $26,445,145
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $19,837,790 | $13,762,775 | $21,790,617 | XML |
| 990 | December 2024 | $12,083,755 | $10,568,035 | $14,247,127 | XML |
| 990 | December 2023 | $11,421,333 | $10,070,150 | $12,703,173 | XML |
| 990 | December 2022 | $8,896,160 | $7,906,161 | $11,359,573 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
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 26-4463549).
Questions about VAPOR MINISTRIES INC
- What is the EIN of VAPOR MINISTRIES INC?
- The employer identification number (EIN) of VAPOR MINISTRIES INC is 26-4463549.
- Is VAPOR MINISTRIES INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2009.
- Are donations to VAPOR MINISTRIES INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does VAPOR MINISTRIES INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of VAPOR MINISTRIES INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did VAPOR MINISTRIES INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of VAPOR MINISTRIES INC?
- The 990 for the year ended December 31, 2025 names Johnathon M McElveen.
- Who are the officers and directors of VAPOR MINISTRIES INC?
- The 990 for the year ended December 31, 2025 lists 10 people; 3 received compensation from the organization, the highest $117,422 (Sommer L'Hoste, VIce President and Secreta).
- How much revenue does VAPOR MINISTRIES INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $19,837,790, expenses of $13,762,775 and total assets of $21,790,617 at year end.
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