Skip to content
Nonprofiteer
← JAY LOWDER HARVEST MINISTRIES INC

Form 990 for tax year 2024

Filed by JAY LOWDER HARVEST MINISTRIES INC.

Totals

Total revenue
$469,040
Total expenses
$541,501
Contributions and grants received
$412,139
Grants paid
$0
Program service revenue
$11,000
Investment income
$45,460
Other revenue
$441
Total assets, end of year
$1,012,393
Total liabilities, end of year
$15,086
Net assets or fund balances, end of year
$997,307
Program services expenses (Part IX)
$282,344
Management and general expenses
$123,377
Fundraising expenses
$135,780
Program service expenses (Part III)
$282,344

Program services were 52.1% 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

    $412,139

  • 1g · Noncash contributions included above

    $15

  • 2a · Program service revenue: CONFERENCES

    total $11,000 · related or exempt $11,000

  • 3 · Investment income

    total $45,460 · excluded $45,460

  • 10a · Gross sales of inventory

    $387

  • 10b · Cost of goods sold

    $38

  • 10c · Net income from sales of inventory

    total $349 · related or exempt $349

  • 11a · Other revenue: OTHER INCOME

    total $92 · excluded $92

  • 11e · Other revenue, total

    $92

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $188,347 · program services $122,426 · management and general $18,834 · fundraising $47,087

  • 6 · Compensation of disqualified persons

    total $135,200 · program services $20,759 · management and general $44,958 · fundraising $69,483

  • 8 · Pension plan contributions

    total $7,403 · program services $4,518 · management and general $1,524 · fundraising $1,361

  • 9 · Other employee benefits

    total $22,444 · program services $14,589 · management and general $2,244 · fundraising $5,611

  • 10 · Payroll taxes

    total $10,482 · program services $4,570 · management and general $2,127 · fundraising $3,785

  • 11c · Fees: accounting

    total $11,250 · management and general $11,250

  • 11g · Fees: other

    total $2,997 · program services $748 · management and general $1,499 · fundraising $750

  • 12 · Advertising and promotion

    total $31,859 · program services $22,301 · management and general $9,558

  • 13 · Office expenses

    total $8,474 · management and general $8,474

  • 14 · Information technology

    total $23,317 · program services $11,659 · management and general $5,829 · fundraising $5,829

  • 16 · Occupancy

    total $28,206 · program services $19,744 · management and general $8,462

  • 17 · Travel

    total $10,007 · program services $10,007

  • 20 · Interest

    total $5 · management and general $5

  • 22 · Depreciation, depletion and amortization

    total $18,439 · program services $18,439

  • 23 · Insurance

    total $8,712 · program services $8,253 · management and general $459

  • 24a · Other expenses: POSTAGE/PRINTING

    total $8,671 · program services $6,070 · management and general $867 · fundraising $1,734

  • 24b · Other expenses: SUBSCRIPTIONS & LICENSE

    total $6,343 · program services $4,440 · management and general $1,903

  • 24c · Other expenses: AUTOMOBILE EXPENSES

    total $5,096 · program services $5,096

  • 24d · Other expenses: BANK SERVICE CHARGES

    total $4,149 · management and general $4,149

  • 24e · All other expenses

    total $10,100 · program services $8,725 · management and general $1,235 · fundraising $140

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $230,134 · end of year $32,947

  • 2 · Savings and temporary cash investments

    beginning of year $241,570 · end of year $377,980

  • 4 · Accounts receivable

    beginning of year $12,918 · end of year $8,982

  • 8 · Inventories for sale or use

    beginning of year $6,651 · end of year $6,613

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

    $155,405

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

    $104,206

  • 10c · Land, buildings and equipment, net

    beginning of year $65,158 · end of year $51,199

  • 11 · Investments: publicly traded securities

    beginning of year $525,708 · end of year $534,672

  • 17 · Accounts payable and accrued expenses

    beginning of year $12,371 · end of year $15,086

  • 29 · Capital stock, trust principal or current funds

    beginning of year $1,069,768 · end of year $997,307

  • 30 · Paid-in or capital surplus, or land, building or equipment fund

    beginning of year $0 · end of year $0

  • 31 · Retained earnings, endowment or other funds

    beginning of year $0 · end of year $0

Mission and programs · 2024

Mission

REACHING PEOPLE FOR CHRIST, WHILE INSPIRING OTHERS TO DO THE SAME.

Activities or mission (Part I)

THE CORPORATION IS ORGANIZED TO TRANSMIT, SPREAD, AND COMMUNICATE THE GOSPEL OF THE LORD JESUS BY WAY OF RADIO, TELEVISION, BOOKS, PUBLICATIONS, AND OTHER MEANS OF COMMUNICATION.

  • VARIOUS MEETINGS, CONFERENCES, AND CRUSADES, PREACHING AND TEACHING THE GOSPEL OF JESUS CHRIST TO THOUSANDS.

    Expenses $282,088 · Revenue $11,349

  • PRODUCTION OF THE TELEVISON SHOW THE DARKEST HOUR. THE DARKEST HOUR PRESENTS RAW STORIES OF HEARTACHE, PAIN, HEALING, AND REDEMPTION TO CONNECT WITH THOSE WHO ARE FEELING LOST AND HOPELESS, HELPING THEM TO FIND MEANING AND PURPOSE FOR THEIR LIFE THROUGH A RELATIONSHIP WITH JESUS CHRIST.

    Expenses $256

As filed on the 2024 return.

Listed in Part VII

  • Jay Lowder

    PRESIDENT

    Total calculated
    $188,347
    From this org
    $162,689
    From related orgs
    $0
    Other
    $25,658
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $162,689
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $7,258 related
    Nontaxable benefits
    $0 + $18,400 related
    Filer's total
    $162,689 + $25,658 related

  • Shane Fitzhenry

    DIRECTOR/SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • Smith Walker

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Randy McCown

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Jason Turner

    DIRECTOR

    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. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · Housing allowance or residence for personal use
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Form 990 of other organizations
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 3
THE BOARD OF DIRECTORS PERIODICALLY REVIEWS AND ANALYZES SALARY DATA OF SIMILAR ORGANIZATIONS IN DETERMINING APPROPRIATE COMPENSATION FOR THE PRESIDENT AND OTHER EMPLOYEES.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2024
Filed
13 November 2025
IRS schema version
2024v5.2
Source object
202523179349307922

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.