2024-10-15T11:24:16-05:00 2023-12-31 582115374 Mersereau Lazenby & Rockas LLC 3469 Lawrenceville-Suwanee Rd Suwanee GA 30024 990 2023-01-01 582134253 Elam Ministries ELAM 7706648800 5755 Northpoint Parkway 217 Alpharetta GA 30022 David Yeghnazar Elam US President 7706648800 2024-10-15 1 1 Lois S Lazenby P00295161 7706146800 2023 2024-10-15 13:58:12Z David Yeghnazar 5755 Northpoint Parkway Alpharetta GA 30022 12067934 0 X www.elam.com X 1994 GA Strengthen and expand the Church by training leaders and workers for effective ministry of the Gospel. 7 5 45 100 0 0 9387128 12016179 0 0 823 12621 33551 39134 9421502 12067934 6944255 6764453 0 0 2409613 2450926 0 0 584880 2652338 2573264 12006206 11788643 -2584704 279291 3301812 3221828 429295 70020 2872517 3151808 X Elam's mission is to strengthen and expand the Persian-speaking church by training leaders for fruitful,effective ministry; equipping the Persian-speaking church with Bibles and resources for evangelism and discipleship; and sending the Gospel through trained evangelists, church-planters and the media. 0 0 10444764 6764453 In 2023, we provided training and Christian education to close to 16,000 people through Bible study webinars, advanced trainings, discipleship intensives, accredited distance learning, specialized training for youth and children ministry, and our threemonth leadership and church-planting course. Over 1,000 women attended women's webinars, and 630 women participated in day conferences for women's ministry. Over 500 men participated in men's ministry events. Another 7,500+ Christians used Safar to engage in one-to-one discipleship. We provided support, mentoring, and strategic planning to a growing number of trained leaders who are providing pastoral care and Bible education to others. In 2023, we helped over 750 trained leaders in their ministry. We distributed Christian Scriptures widely and sent 25,000 Bibles and 200,000 New Testaments to print. 61 new titles were translated or written for print, and 60 titles were re-printed for use in discipleship and evangelism. We broadcast weekly Christian programming for women, children, Christian worship, and evangelism. More than 500 short video clips were filmed, along with new episodes of TV programming for children, women, and worship. We also produced a weekly multi-media church service with Bible teaching, worship and group discussion, made available on-demand. We saw over 321,000 unique users on our resource website, www.Kalameh.com, and 32,645,000 people viewed digital resources and social media posts our team created for discipleship, evangelism and spiritual encouragement. Additionally, hundreds of people facing job loss and income insecurity were served through our persecution relief efforts. 10444764 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 1 0 1 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 1 13 0 1 45 1 0 0 0 0 0 0 0 0 0 0 X 7 5 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CO DC FL MI MS NH SC WA WV WI CA AR AK GA IL HI MN NV NC NY ND PA TN VA X David Yeghnazar 7706648800 5755 Northpoint Parkway No 217 Alpharetta GA 30022 Samuel Yeghnazar Chairman of the Board 5.00 X X 0 0 0 Ann Buwalda Secretary 3.00 X X 0 0 0 Tom Waller Director 1.00 X 0 0 0 Pete Dunn Emeritus 1.00 X 0 0 0 Kathy Giske Director 1.00 X 0 0 0 Mohamad Reza Roshanzamir Director 5.00 X 0 0 0 Andrew Yeghnazar Director 3.00 X 0 0 0 David Paris Treasurer 3.00 X X 0 0 0 David Yeghnazar Elam US President 50.00 X 168602 0 0 168602 0 0 2 0 1 0 0 12016179 80455 12016179 12621 12621 Misc 39134 39134 39134 12067934 39134 0 12621 6764453 6764453 168301 151471 8415 8415 1725507 1205451 194116 325940 42152 29909 3619 8624 371010 266124 40566 64320 143956 103145 15395 25416 5817 5817 151807 151807 305705 200806 66699 38200 4105 3266 839 183919 96497 61954 25468 26694 10676 16018 371037 227256 85085 58696 1297062 1271634 11618 13810 44127 28683 6619 8825 Bank Service Charges 75073 74599 474 Printing & Publications 55590 54528 1062 Postage and Shipping 26085 22836 2011 1238 Telephone 20190 8029 8647 3514 6053 6014 39 11788643 10444764 758999 584880 X 1285444 1271634 0 13810 2645227 1976966 39801 412293 200000 12500 0 297320 331548 744757 443736 306964 301021 3301812 3221828 96812 66180 332483 3840 429295 70020 X 1794039 1994779 1078478 1157029 2872517 3151808 3301812 3221828 279291 0 X X 0 1 X 1 0 X 8827079 10916799 12042513 9387128 12016179 53189698 8827079 10916799 12042513 9387128 12016179 53189698 1073852 52115846 2494 253 128 823 12621 16319 33551 39134 72685 53278702 0.97820 0.95370 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 467188 222960 244228 204953 176408 28545 72616 44368 28248 301021 X 12067934 0 12067934 0 12067934 11788643 0 11788643 0 11788643 Part X, Line 2: Elam Ministries Inc. has determined that there are no material uncertain tax positions that require recognition or disclosure in the financial statements. 1 Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium 0 0 Program Services Grants 5324097 Middle East and North Africa - Algeria, Bahrain, Djibouti, Egypt, 0 0 Program Services Grants 721317 Russia and Neighboring States 0 0 Program Services Grants 96106 North America 0 0 Program Services Grants 201010 South America 0 0 Program Services Grants 56731 Europe (Including Iceland & Greenland) 0 2 Program Services Training, conferences, church planting, and advocacy 1439858 South America 0 0 Software development and technical support 21464 0 2 0 0 0 2 7860583 0 7860583 Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium Church Planting, Discipleship, Bible Printing and Distribution, Leadership Training 2101158 Wire Transfer 0 Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium Church Planting, Discipleship, Bible Printing and Distribution and Leadership Training 170506 Wire Transfer 0 Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium Church Planting, Discipleship, Bible Printing and Distribution and Leadership Training 451973 Wire Transfer 0 Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium Church Planting, Discipleship, Bible Printing and Distribution and Leadership Training 2047739 Wire Transfer 0 Russia and Neighboring States - Armenia, Azerbijan, Belarus, Leadership Training 53300 Wire Transfer 0 Middle East and North Africa - Algeria, Bahrain, Djibouti, Egypt, Church Planting, Discipleship, Bible Printing and Distribution, Leadership Training 713540 wire Transfer 0 Middle East and North Africa - Algeria, Bahrain, Djibouti, Egypt, Leadership Training, Church Planting, Bible Distribution 7777 wire Transfer 0 4 3 Ministry Gift Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgiu 14 552721 Wire Transfer Ministry Gift Russia and Neighboring States - Armenia, Azerbijan, Belarus, 2 42806 Wire Transfer Ministry Gift North America - Canada and Mexico, but not the United States 4 201010 Wire Transfer Ministry Gift South America - Argentina, Bolivia, Brazil, Chile, Columbia, Ecuador, 1 56371 ACH Transfer 0 0 0 0 0 0 Part I, Line 2: Elam Ministries Inc. obtains and reviews written financial reports from partners in relation to programs the organization has granted funds to support. In addition, Elam staff and board members perform site visits frequently to field operations to observe the work and talk to people involved with projects. Those personal visits allow the organization to verify progress and completion of funded projects. Part I, line 3: The organization obtains support for foreign expenditures and accounts for the activity according to accrual basis of accounting 1 World Compassion 6221 East 63rd Street Tulsa OK 74133 730934739 501(c)3 100000 0 Support 1 Part I, Line 2: Elam Ministries Inc. requires both written and financial reporting on the use of funds, and also when possible, performs informal interviews and onsite visits. X X X 0 0 0 0 0 0 0 0 0 David Yeghnazar Elam US President 168602 0 0 0 0 0 0 0 0 0 168602 0 0 0 Part I, Line 3 The Executive Director's compensation is based on the results of a comprehensive compensation study the organization purchased in a previous year to determine reasonableness of compensation. The study was based on similar size and type of nonprofits. The compensation was also approved by the independent board of directors. The approval is documented in the Board minutes. David Yeghnazar US Director Moving Assistance X 125000 0 0 1 1 Samuel Yeghnazar Board Member 146250 Missionary Support Gifts to support ministry work consistent with the org's exempt purpose Reza Roshanzamir Board Member 111833 Missionary Support Gifts to support ministry work consistent with the org's exempt purpose X 3 70454 FMV X Food and Beverages 1 10000 0 0 0 Form 990, Part VI, Section A, line 2 Sam Yeghnazar is the father of David Yeghnazar and Andrew Yeghnazar. Sam Yeghnazar and his wife, Linaria Yeghnazar receive gifts for their ministry from Elam US. Louise Yeghnazar is David Yeghnazar's wife and receives support from Elam US. Reza Roshanzamir is a board member and receives gifts for his ministry from Elam US. Ann Buwalda is a board member and provides legal services, especially as it relates to immigration and naturalization, for Elam US. Form 990, Part VI, Section B, line 11b Form 990 is prepared by an independent CPA firm and is reviewed by the organization's top management. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS. Form 990, Part VI, Section B, line 12c A conflict of interest questionnaire is sent to each of the board of directors and officers annually. If a board member or officer has a conflict of interest, the completed questionnaire is returned to the outsourced controller for review. If there is a conflict of interest, all independent board members and officers discuss the identified conflict of interest for resolution. If a matter related to a potential conflict were to arise at a board meeting, the interested person would abstain from voting on matters related to the noted conflict. Form 990, Part VI, Section B, line 15 Question 15a - The Executive Director's compensation is based on the results of a comprehensive compensation study the organization purchased in a previous year to determine reasonableness of compensation. The study was based on similar size and type of nonprofits. The compensation was also approved by the independent board of directors. The approval is documented in the Board minutes. Question 15b - The compensation of other officers was also approved by the independent board of directors based on a compensation study. The approval is documented in the Board minutes. Form 990, Part VI, Section C, line 19 Governing documents, conflict of interest policy, and audited financial statements are available by request. Form 990, Part XII, Line 2c: The Organization did not change either its oversight process or selection process during the tax year.