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Banking on Heaven focuses on the Fundamentalist Church of Jesus Christ of Latter Day Saints (FLDS Church), a schismatic polygamous sect of the Latter Day Saint movement that (at the time of the creation of the film) existed in Colorado City, Arizona.
The Mormon fundamentalists in Bountiful have divided into two groups: about half are members of the Fundamentalist Church of Jesus Christ of Latter Day Saints (FLDS Church), and the other half are members of an FLDS-offshoot based on the teachings of their bishop, Winston Blackmore, who split with the FLDS Church after concluding the president of the church, Warren Jeffs, had exceeded his authority and become too dictatorial.
The film is a dramatization of the lives of the people of Colorado City, Arizona, and Hildale, Utah, United States, collectively known as "Short Creek," a community made up of members of the Fundamentalist Church of Jesus Christ of Latter Day Saints, a Mormon separatist group practicing child marriage and polygamy.
Leroy S. Johnson (1888–1986), leader of the Fundamentalist Church of Jesus Christ of Latter Day Saints