Nonprofit · EIN 82-4071498
LIFTED HIGHER MINISTRIES
Tax-exempt · HEADLAND, AL 36345
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $200,059 | $194,218 | $5,841 | $142,751 | $71,346 | $71,405 |
| December 31, 2024 | 990-EZ | $144,200 | $119,258 | $24,942 | $134,093 | $68,529 | $65,564 |
| December 31, 2023 | 990-EZ | $83,491 | $67,669 | $15,822 | $101,447 | $51,668 | $49,779 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $191,921
- of which government grants
- $2,500
- Program service revenue
- $8,138
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $47,858
- Salaries, compensation and benefits (total)
- $50,877
- Professional fundraising fees
- $994
- Accounting fees
- $2,951
- Occupancy
- $102
- Depreciation
- $2,762
- Program services (functional)
- $170,265
- Management and general (functional)
- $12,053
- Fundraising (functional)
- $11,901
Balance sheet and other
- Total assets, start of year
- $136,928
- Total assets, end of year
- $142,751
- Total liabilities, end of year
- $71,346
- Net assets, end of year
- $71,405
- Land, buildings and equipment
- $78,926
- Net assets without donor restrictions
- $71,405
- Gross receipts
- $200,059
- Employees
- 1
- Volunteers
- 34
- Year formed
- 2018
- 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 |
|---|---|---|---|
| Brandee Lukas | Executive Director Key employee | 40 | $47,858 |
| Adam Lukas | Board Member Trustee or director | 0.25 | $0 |
| Wes Bell Esq | Board Member Trustee or director | 0.25 | $0 |
| Pastor John Dowdey | Board Member Trustee or director | 0.25 | $0 |
| Melissa Elmore | Board Member Trustee or director | 0.25 | $0 |
| Sheriff Eric Blankenship | Advisory Board Member Institutional trustee | 0.25 | $0 |
990-EZ for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ADAM LUKAS | PRESIDENT | 0 | $0 |
| PASTOR JOHN DOWDEY | VICE PRESIDE | 0 | $0 |
| WES BELL | SECRETARY | 0 | $0 |
| MELISSA ELMORE | TREASURER | 0 | $0 |
990-EZ for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRANDEE LUKAS | BOARD MEMBER | 40 | $31,800 |
| ADAM LUKAS | BOARD MEMBER | 2 | $0 |
| BRIAN LEATHERWOOD | BOARD MEMBER | 2 | $0 |
| MARANDA LEATHERWOOD | BOARD MEMBER | 2 | $0 |
| BRANDON DOLLAR | BOARD MEMBER | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 492, HEADLAND, AL 36345-0492
- Mailing address (990-N for 2019)
- PO BOX 492, HEADLAND AL 36345
- Principal officer (990 for 2025)
- BRANDEE LUKAS, PO BOX 492, HEADLAND, AL 36345
- Principal officer (990-N for 2019)
- BRANDEE LUKAS, PO BOX 492, HEADLAND AL 36345
- Signed the 990
- Brandee, Lukas
- Phone
- (248) 342-8488
- Return prepared by
- OnFire Nonprofit Consulting
Mission
BUILDING STRONGER FAMILIES TO MAKE FOR STRONG COMMUNITIES
Program accomplishments
- Parent Support Program Supervised Visits Transportation Mentoring Meals Housing Support | Parent Support Program; Provides supervised visits mentoring transportation meals and housing support to biological parents involved with DHR and the courts. Trained background checked volunteers supervise visits in safe neutral locations so parents can bond with their children practice healthier parenting skills and work toward reunification. Mentors walk with parents through everyday needs court and DHR appointments medical visits WIC and benefits offices job and school steps budgeting and goal setting using a need based relationship focused approach. Transportation is a major barrier; volunteers completed 1,352 trips in 2025 so parents and children could attend visits hearings and services. Volunteers also shared meals and hospitality including part of the 914 meals for families that restore dignity and connection. The ministry helps parents secure safe housing and then furnishings such as beds tables and linens including access to homes the ministry has purchased for vulnerable families. In 2025 volunteers invested 3,596 hours directly with families through visits mentoring transportation and housing support all aimed at safe reunification and stronger families.Expenses $43,158
- Adult Protective Services Transportation & Mentoring Program | Serves elderly and vulnerable adults referred primarily by Adult Protective Services SARCOA and other agencies. Volunteers provide transportation to medical appointments pharmacies grocery stores and essential errands so clients can remain as independent and safe as possible. A portion of the 1,352 transportation trips and 137,124 miles in 2025 supported these adults who often have no other reliable transportation. Volunteers also check in deliver groceries and share meals contributing to the 914 meals provided and reducing isolation and neglect. Using the same needs based mentoring model as with families volunteers spend time in clients homes build trust encourage healthy routines and communicate concerns to referring agencies. These activities account for part of the 3,596 volunteer hours in 2025 and include advocacy when clients must transition to new living situations. The programs objective is to protect vulnerable adults improve quality of life and allow them to live with dignity and consistent relational support.Expenses $43,477 · revenue $45,517
- Housing Opportunities and Family Support | Provides practical supports that remove barriers to reunification and long term family stability. The ministry assists parents in identifying and obtaining safe affordable housing and then helps furnish homes with donated or purchased essentials such as beds tables washers and dryers towels and linens. The organization has also purchased homes for vulnerable families including rent to own options that promote stability and future homeownership. Milestone celebrations offer connection for families impacted by foster care; a portion of the 914 meals provided in 2025 were meals for children siblings and parents often at restaurants where the ministry covers costs and transportation while encouraging parents to participate. Additional support includes shared meals groceries and ongoing contact after reunification so families do not feel alone once cases close. These supports represent part of the 3,596 volunteer hours invested in 2025 and are closely integrated with transportation and mentoring efforts all aimed at helping families create safe nurturing homes.Expenses $45,792 · grants $44,680
- Other Program Services Needs Based Mentoring Model and Community Partnerships | The ministry strengthens its core mission by developing a structured needs based mentoring model and collaborating with community partners churches and businesses. Its mentoring framework emphasizes engagement teaching life skills structured goal setting advocacy with community resources and continuous assessment. This model guides all work with parents children and elderly adults helping volunteers provide focused long term support rather than one time relief. The organization is a referral based agency and coordinates closely with DHR SARCOA CASA local nonprofits and churches to avoid duplication and ensure comprehensive care. It recruits and trains volunteers from multiple congregations and engages businesses and donors to provide furnishings meals transportation and special assistance for families and elderly clients. Emerging efforts include expanded mentoring for justice involved women enhanced volunteer recruitment and fundraising teams and deeper partnerships around employment and homeownership support. These activities underpin and expand the impact of the primary programs described on lines 4a4c. 2026 GOALS: Gain 2 to 4 additional volunteers; strengthen and grow the LHM Thrift Stores impact; receive funding to expand outreach and budgetary needs; and recruit 3 new board members who are passionate about the mission and bring time talent and community connections.Expenses $37,838
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-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 82-4071498
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2018
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P40)
- Assets (IRS master file)
- $142,751
- Income (IRS master file)
- $200,059
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $200,059 | $194,218 | $142,751 | IRS |
| 990-EZ | December 2024 | $144,200 | $119,258 | $134,093 | IRS |
| 990-EZ | December 2023 | $83,491 | $67,669 | $101,447 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-N for 2019 Officer: BRANDEE LUKAS | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
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 82-4071498).
Questions about LIFTED HIGHER MINISTRIES
- What is the EIN of LIFTED HIGHER MINISTRIES?
- The employer identification number (EIN) of LIFTED HIGHER MINISTRIES is 82-4071498.
- Is LIFTED HIGHER MINISTRIES tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2018.
- Are donations to LIFTED HIGHER MINISTRIES tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LIFTED HIGHER MINISTRIES 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 LIFTED HIGHER MINISTRIES 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 LIFTED HIGHER MINISTRIES 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 LIFTED HIGHER MINISTRIES?
- The 990 for the year ended December 31, 2025 names BRANDEE LUKAS.
- Who are the officers and directors of LIFTED HIGHER MINISTRIES?
- The 990 for the year ended December 31, 2025 lists 6 people; 1 received compensation from the organization, the highest $47,858 (Brandee Lukas, Executive Director).
- How much revenue does LIFTED HIGHER MINISTRIES have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $200,059, expenses of $194,218 and total assets of $142,751 at year end.
Other nonprofits in HEADLAND
- LIVING WATERS COUNSELING INC EIN 47-0891204 · last filed 990 for 2025
- GSMBC COMMUNITY DEVELOPMENT CORPORATION EIN 81-2247513 · last filed 990 for 2025
- DALE COUNTY HIGH SCHOOL GOLDEN WARRIOR ALUMNI ASSOCIATION EIN 82-1504452 · last filed 990-N for 2025
- ALABAMA CROP IMPROVEMENT ASSOCIATION INC EIN 63-0296460 · last filed 990 for 2025
- SOUTHERN SEED CERTIFICATION ASSOCIATION INC EIN 63-1155077 · last filed 990 for 2025
- KINGDOM COLLEGE EIN 82-2571598 · last filed 990 for 2025
- COUNTRY CLUB EIN 63-0462115 · last filed 990 for 2024
- HEADLAND AREA CHAMBER OF COMMERCE INC EIN 27-4567582 · last filed 990-EZ for 2024