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BY THE SPIRIT MINISTRIES

EIN 46-1597757 LEXINGTON, KY

Revenue 2025
$1,475,547
Expenses 2025
$1,480,851

Program services were 85.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
X99
Classification
7000
Street
1080 WELLINGTON WAY

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Mission and programs · 2025

Mission

Spread the Gospel of Jesus Christ around the world with an emphasis on three geographic locations East Asia and Pacific South Asia and Sub-Saharan Africa.

Activities or mission (Part I)

Spread the Gospel of Jesus Christ around the world

  • East Asia and Pacific Ministry Program - The organization develops relationships with indigenous churches and Christian leaders to mobilize, train, deploy, and support local disciple makers serving unreached people groups within their own communities. The organization helps local churches identify men and women called to serve as engagers, indigenous disciple-makers and church planters. Engagers receive training in evangelism, Bible study, discipleship, leadership development, and the establishment of churches. The organization provides ongoing training, oversight, and financial support to advance sustainable, locally led ministry. During the year, the East Asia and Pacific Ministry Program supported 225 engagers, planted 704 new churches, established 958 Bible study groups, and received 3,493 first-time professions of faith in Jesus Christ.

    Expenses $181,952

  • South Asia Ministry Program - The organization develops relationships with indigenous churches and Christian leaders to mobilize, train, deploy, and support local disciple makers serving unreached people groups within their own communities. The organization helps local churches identify men and women called to serve as engagers, indigenous disciple-makers and church planters. Engagers receive training in evangelism, Bible study, discipleship, leadership development, and the establishment of churches. The organization provides ongoing training, oversight, and financial support to advance sustainable, locally led ministry. During the year, the South Asia Ministry Program supported 57 engagers, planted 3 new churches, established 57 Bible study groups, and received 1,798 first-time professions of faith in Jesus Christ.

    Expenses $704,353

  • Sub-Saharan Africa Ministry Program - The organization develops relationships with indigenous churches and Christian leaders to mobilize, train, deploy, and support local disciple makers serving unreached people groups within their own communities. The organization helps local churches identify men and women called to serve as engagers, indigenous disciple-makers and church planters. Engagers receive training in evangelism, Bible study, discipleship, leadership development, and the establishment of churches. The organization provides ongoing training, oversight, and financial support to advance sustainable, locally led ministry. During the year, the Sub-Saharan Africa Ministry Program supported 45 engagers, planted 54 new churches, established 241 Bible study groups, and received 1,837 first-time professions of faith in Jesus Christ.

    Expenses $374,621

As filed on the 2025 return. The filer continues this part on Schedule O, which is not shown here.

Officers and directors · 2025

As listed in Part VII of the 2025 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Miles L Phelps

    Executive Director

    Total calculated
    $88,750
    From this org
    $62,550
    From related orgs
    $0
    Other
    $26,200
    Hours/week
    60

  • Anthony Humphress

    Board Chair

    Total calculated
    $0
    Hours/week
    10

  • Brad Easley

    Board Member

    Total calculated
    $0
    Hours/week
    10

  • Jimmy McKinney

    Treasurer

    Total calculated
    $0
    Hours/week
    10

  • Jason Holland

    Vice Chair

    Total calculated
    $0
    Hours/week
    10

  • Jeff Rogers

    Board Member

    Total calculated
    $0
    Hours/week
    10

  • Daniel Brummett

    Board Member

    Total calculated
    $0
    Hours/week
    10

  • Gerald Robison

    Board Member

    Total calculated
    $0
    Hours/week
    10

  • Joey Svec

    Board Member

    Total calculated
    $0
    Hours/week
    10

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. Earlier years are each on their own filing page.

Filings

  • 2025
    Revenue
    $1,475,547
    Expenses
    $1,480,851
    Contributions
    $1,475,547
    Grants paid
    $0
  • 2025
    Revenue
    $1,474,048
    Expenses
    $1,480,851
    Contributions
    $0
    Grants paid
    $0
  • 2023
    Revenue
    $1,121,404
    Expenses
    $1,121,071
    Contributions
    $0
    Grants paid
    $635,592
  • 2022
    Revenue
    $757,987
    Expenses
    $759,897
    Contributions
    $0
    Grants paid
    $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990

    Revenue
    $547,299
    Expenses
    $525,578
    Assets (EOY)
    $0

  • 2020 · 990

    Revenue
    $455,404
    Expenses
    $423,193
    Assets (EOY)
    $165,271

  • 2019 · 990

    Revenue
    $613,152
    Expenses
    $303,575
    Assets (EOY)
    $52,808

  • 2018 · 990

    Revenue
    $180,528
    Expenses
    $147,786
    Assets (EOY)
    $41,045

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.

Form 990-N e-Postcard, tax year 2016

Tax period
1 January 2016 to 31 December 2016
Principal officer
Miles L Phelps
Mailing address
136 Westgate DriveLexingtion KY 40504

As filed, from the IRS e-Postcard file of 19 October 2026. The IRS publishes only each organization's most recent postcard, so earlier years are not shown. A 990-N carries no financial detail. The postcard also gives the principal officer's address, which is not shown here.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

The 10 largest by cash amount. The API serves every itemized grant.

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 13 October 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 26 October 2026, for every organization at once. Returns through tax year 2025, the newest we have parsed for this organization.