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Nonprofiteer
← VAPOR MINISTRIES INC

Form 990 for tax year 2022

Filed by VAPOR MINISTRIES INC.

Totals

Total revenue
$8,896,160
Total expenses
$7,906,161
Contributions and grants received
$8,794,616
Grants paid
$2,324,849
Program service revenue
$0
Investment income
-$26,973
Other revenue
$128,517
Total assets, end of year
$11,359,573
Total liabilities, end of year
$3,002,433
Net assets or fund balances, end of year
$8,357,140
Program services expenses (Part IX)
$5,913,852
Management and general expenses
$1,572,760
Fundraising expenses
$419,549
Program service expenses (Part III)
$5,913,852

Program services were 74.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $8,794,616

  • 1g · Noncash contributions included above

    $3,660,708

  • 3 · Investment income

    total -$26,973 · related or exempt -$26,973

  • 10a · Gross sales of inventory

    $3,601,903

  • 10b · Cost of goods sold

    $3,528,645

  • 10c · Net income from sales of inventory

    total $73,258 · related or exempt $73,258

  • 11a · Other revenue: OTHER INCOME

    total $55,259 · related or exempt $55,259

  • 11e · Other revenue, total

    $55,259

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $2,324,849 · program services $2,324,849

  • 5 · Compensation of officers, directors and key employees

    total $189,695 · program services $72,084 · management and general $91,054 · fundraising $26,557

  • 7 · Other salaries and wages

    total $2,150,890 · program services $1,511,542 · management and general $617,612 · fundraising $21,736

  • 8 · Pension plan contributions

    total $25,000 · management and general $25,000

  • 9 · Other employee benefits

    total $22,848 · program services $13,266 · management and general $9,582

  • 10 · Payroll taxes

    total $184,308 · program services $133,747 · management and general $45,835 · fundraising $4,726

  • 11b · Fees: legal

    total $10,294 · program services $9,004 · management and general $1,290

  • 11c · Fees: accounting

    total $19,000 · management and general $19,000

  • 11g · Fees: other

    total $215,506 · program services $147,772 · management and general $60,229 · fundraising $7,505

  • 12 · Advertising and promotion

    total $195,957 · program services $88,590 · management and general $84,004 · fundraising $23,363

  • 13 · Office expenses

    total $175,825 · program services $95,050 · management and general $65,987 · fundraising $14,788

  • 16 · Occupancy

    total $655,293 · program services $644,543 · management and general $8,482 · fundraising $2,268

  • 17 · Travel

    total $366,894 · program services $169,930 · management and general $183,404 · fundraising $13,560

  • 19 · Conferences, conventions and meetings

    total $283,249 · program services $2,296 · management and general $89,667 · fundraising $191,286

  • 22 · Depreciation, depletion and amortization

    total $144,355 · program services $92,708 · management and general $40,796 · fundraising $10,851

  • 23 · Insurance

    total $292,092 · program services $139,609 · management and general $116,411 · fundraising $36,072

  • 24a · Other expenses: SALES TAXES

    total $249,697 · program services $249,457 · management and general $240

  • 24b · Other expenses: SUPPLIES

    total $228,624 · program services $172,490 · management and general -$2,939 · fundraising $59,073

  • 24c · Other expenses: DUES AND SUBSCRIPTIONS

    total $108,472 · program services $20,441 · management and general $88,031

  • 24d · Other expenses: TRAINING

    total $61,747 · program services $24,908 · management and general $29,075 · fundraising $7,764

  • 24e · All other expenses

    total $1,566 · program services $1,566

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $5,279,410 · end of year $4,234,053

  • 2 · Savings and temporary cash investments

    beginning of year $26,115 · end of year $217,041

  • 3 · Pledges and grants receivable

    beginning of year $154,387

  • 4 · Accounts receivable

    beginning of year $26,492 · end of year $13,645

  • 8 · Inventories for sale or use

    beginning of year $276,065 · end of year $411,121

  • 9 · Prepaid expenses and deferred charges

    beginning of year $192,819 · end of year $211,125

  • 10a · Land, buildings and equipment: cost or other basis

    $4,425,562

  • 10b · Land, buildings and equipment: accumulated depreciation

    $1,049,100

  • 10c · Land, buildings and equipment, net

    beginning of year $1,626,291 · end of year $3,376,462

  • 13 · Investments: program-related

    beginning of year $67,880 · end of year $106,365

  • 15 · Other assets

    beginning of year $48 · end of year $2,789,761

  • 17 · Accounts payable and accrued expenses

    beginning of year $154,481 · end of year $29,220

  • 25 · Other liabilities

    beginning of year $127,885 · end of year $2,973,213

  • 27 · Net assets without donor restrictions

    beginning of year $3,554,160 · end of year $6,484,601

  • 28 · Net assets with donor restrictions

    beginning of year $3,812,981 · end of year $1,872,539

Mission and programs · 2022

Mission

ESTABLISH SUSTAINABLE CENTERS FOR ALLEVIATING POVERTY AND MULTIPLYING DISCIPLES IN THIRD-WORLD ENVIRONMENTS.

  • 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; DILAIRE, HAITI; AND QUANAMINTHE, 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 $2,860,484 · Grants $2,324,849

  • 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 $2,860,779 · Revenue $3,601,903

  • 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 $184,714

  • 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 $7,875

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Jonathon McElveen

    CHIEF EXEC O

    Total calculated
    $77,881
    From this org
    $77,881
    From related orgs
    $0
    Other
    $0
    Hours/week
    60 + 5 related

  • Baker Ellis

    CHIEF FINANC

    Total calculated
    $70,073
    From this org
    $70,073
    From related orgs
    $0
    Other
    $0
    Hours/week
    50 + 5 related

  • Josh Firth

    VP DONOR DEV

    Total calculated
    $26,856
    From this org
    $26,856
    From related orgs
    $0
    Other
    $0
    Hours/week
    50 + 5 related

  • Conor Gallagher

    CHIEF FINANC

    Total calculated
    $14,885
    From this org
    $14,885
    From related orgs
    $0
    Other
    $0
    Hours/week
    50 + 5 related

  • Ben Boycott

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Shawn Lovejoy

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Quodavis Marshall

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Brant McDuffie

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Kenneth Polk

    BOARD CHAIRM

    Total calculated
    $0
    Hours/week
    2

  • Dinno Rizzo

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Adriana Johnson Ross

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • VAPOR THRIFT STORE LLC

    THRIFT STO · AL · income $4,553,465 · assets $5,538,913

    Directly controlled by NA

  • VAPOR BOOKS LLC

    PUBLISHING · AL · income $2,923 · assets $7,076

Provenance

Return type
form_990
Tax year
2022
Filed
15 August 2023
IRS schema version
2022v5.0
Source object
202322299349301157

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