Nonprofit · EIN 45-4400288
LIVING FAITH
Tax-exempt · SMYRNA, TN 37167
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $86,039 | $85,062 | $977 | $59,555 | – | $54,208 |
| December 31, 2024 | 990-EZ | $75,321 | $78,598 | -$3,277 | $53,231 | – | $54,426 |
| December 31, 2023 | 990-EZ | $77,436 | $77,747 | -$311 | $57,703 | – | $57,867 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $86,039
Expenses
- Grants and similar amounts paid
- $16,275
- Benefits paid to members
- $5,184
- Compensation of officers, directors and key employees
- $13,000
- Salaries, compensation and benefits (total)
- $14,900
- Professional fees and payments to contractors
- $250
- Occupancy
- $46,081
- Printing, publications and postage
- $1,457
- Other expenses
- $915
- Program services (functional)
- $85,062
Balance sheet and other
- Total assets, start of year
- $53,231
- Total assets, end of year
- $59,555
- Total liabilities, end of year
- –
- Net assets, end of year
- $54,208
- Cash, savings and investments
- $59,555
- Gross receipts
- $86,039
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRUCE HEILEMAN | PASTOR | 30 | $13,000 |
| JAMES GRANTHAM | CHAIRMAN OF THE BOARD | 15 | $0 |
| WAYNE BOLTON | DIRECTOR | 10 | $0 |
| SHELLY KICE | DIRECTOR | 10 | $0 |
| TRESSA SHROUT | TREEASURER | 15 | $0 |
| CLYDE SCALES | DIRECTOR | 10 | $0 |
990-EZ for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRUCE HEILEMAN | PASTOR | 30 | $12,800 |
| JAMES GRANTHAM | CHAIRMAN OF THE BOARD | 15 | $0 |
| WAYNE BOLTON | DIRECTOR | 10 | $0 |
| SHELLY KICE | DIRECTOR | 10 | $0 |
| TRESSA SHROUT | TREEASURER | 15 | $0 |
| CLYDE SCALES | DIRECTOR | 10 | $0 |
990-EZ for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRUCE HEILEMAN | PASTOR | 30 | $11,700 |
| JAMES GRANTHAM | CHAIRMAN OF THE BOARD | 15 | $0 |
| WAYNE BOLTON | DIRECTOR | 10 | $0 |
| SHELLY KICE | DIRECTOR | 10 | $0 |
| TRESSA SHROUT | TREASURER | 15 | $0 |
| CLYDE SCALES | DIRECTOR | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 208 JEFFERSON PIKE, SMYRNA, TN 37167-2108
- In care of
- % CHURCH TREASURER
- Signed the 990-EZ
- TRESSA SHROUT, TREASURER
- Return prepared by
- MIDDLE TN TAX SERVICES INC
Mission
RELIGIOUS PURPOSES
Program accomplishments
- HELPING LOCAL FAMILIES IN NEED LEADING THEM TO CHRISTExpenses $85,062
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 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 45-4400288
- 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
- 2012
- Accounting year ends
- December
- Files
- Not required (church)
- Category (NTEE)
- Religion-related (X20)
- Assets (IRS master file)
- $59,555
- Income (IRS master file)
- $86,039
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $86,039 | $85,062 | $59,555 | XML |
| 990-EZ | December 2024 | $75,321 | $78,598 | $53,231 | XML |
| 990-EZ | December 2023 | $77,436 | $77,747 | $57,703 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | 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 45-4400288).
Questions about LIVING FAITH
- What is the EIN of LIVING FAITH?
- The employer identification number (EIN) of LIVING FAITH is 45-4400288.
- Is LIVING FAITH tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2012.
- Are donations to LIVING FAITH tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LIVING FAITH file?
- Form Not required (church). Churches are not required to file.
- When is the next return of LIVING FAITH 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 LIVING FAITH last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of LIVING FAITH?
- The 990-EZ for the year ended December 31, 2025 lists 6 people; 1 received compensation from the organization, the highest $13,000 (BRUCE HEILEMAN, PASTOR).
- How much revenue does LIVING FAITH have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $86,039, expenses of $85,062 and total assets of $59,555 at year end.
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