2023-11-07T22:30:12+00:00 2022-12-31 363990892 Capin Crouse LLP 3200 Guasti Road Suite 230 Ontario CA 917610000 990 2022-01-01 522367676 The Master's Academy International Inc MAST 8189095570 13248 Roscoe Blvd Sun Valley CA 91352 Mark Tatlock President/Chairman 8189095570 2023-11-07 true Mark Tatlock 999009999 true Ashley Peabody P01385870 5055022746 2023-07-12 2022 2023-04-26 12:10:37Z Mark Tatlock 13248 Roscoe Blvd Sun Valley CA 91352 7958401 false X www.TMAI.org X 2002 FL Glorifying the Lord Jesus Christ by supporting select global pastoral training centers. 6 5 24 20 0 0 10157142 7860942 10213 13475 -4085 31566 12051 124 10175321 7906107 5578280 3848901 0 0 1215602 1609054 0 921291 746821 1141598 7540703 6599553 2634618 1306554 13685330 14741062 835696 554046 12849634 14187016 The Master's Academy International, Inc. (TMAI) exists to glorify the Lord Jesus Christ in its ministry endeavors by serving and supporting strategically selected ministry training centers around the world which provide bible education and training. false false 4681924 3848901 13475 To serve and support selected ministry training centers around the world. Training national church leaders is a strategic fulfillment of Jesus Christ's great commission. TMAI's member training centers have trained over 7,000 church leaders for ministry in 17 countries, completed over 100 translations and publications of Christian books and original works in foreign languages, and held numerous conferences internationally for the further equipping of church leaders. 4681924 true true false false false false false false false true false false false false true true false false false true true false false false false false true false true false false false false false false false false true false false false false false false false false true 12 0 true 24 true false false false false false false false false false false false false X 6 5 false false false false false true false true true false false true true true true true true true false false CA X Mark Tatlock 8189095570 13248 Roscoe Blvd Sun Valley CA 91352 Dave Bierhorst Treasurer 0.5 X X 0 0 0 David C Deuel Secretary 0.5 X X 0 0 0 Mark Tatlock President/Chairman 40.0 X X 126100 0 62222 Brad Klassen Board member 0.5 X 0 0 0 John MacArthur Board member 0.5 X 0 0 0 Kevin Edwards Board member 0.5 X 0 0 0 126100 0 62222 1 false true false 0 7860942 52294 7860942 Syposium Fees 900099 13475 13475 0 0 0 0 13475 32421 32421 0 0 51439 52294 -855 0 -855 -855 124 0 0 124 124 7906107 13475 0 31690 65000 65000 3783901 3783901 188323 65913 56497 65913 1133781 388147 327796 417838 42147 12777 11163 18207 155743 48280 42051 65412 89060 30583 25881 32596 3810 3810 89918 89918 7296 7296 96192 36365 44563 15264 154085 3857 150228 200033 179173 20860 150451 30444 120007 25580 25580 308089 105614 75914 126561 21031 4207 8412 8412 Training center materials 85113 85113 0 0 0 0 6599553 4681924 996338 921291 12197782 3742809 1360087 5502836 1731200 14169 0 0 32600 41994 189251 107620 94861 81631 3043892 0 582531 0 0 0 13685330 14741062 175494 198405 653097 345101 7105 10540 0 0 0 835696 554046 X 5993277 7799920 6856357 6387096 12849634 14187016 13685330 14741062 1306554 30828 0 X false true X true false X 3575128 5220416 8851340 10157142 7860942 35664968 0 0 3575128 5220416 8851340 10157142 7860942 35664968 3753675 31911293 8305 11381 225 32421 52332 0 0 10813 242 12051 124 23230 35740530 40723 0.8929 0.8597 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - MISC INCOME, COLUMN A - , COLUMN B - 10813.0, COLUMN C - 242.0, COLUMN D - 12051.0, COLUMN E - 124.0, COLUMN F - 23230.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 140123 84072 56051 49128 23548 25580 81631 0 X 7971639 30828 42000 0 72828 7898811 7296 0 7296 7906107 6634257 42000 0 42000 6592257 7296 0 7296 6599553 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote In accordance with Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic No. 740, Uncertainty in Income Taxes, the Organization recognizes the impact of tax positions in the financial statements if that position is more likely than not to be sustained on audit, based on the technical merits of the position. To date, the Organization has not recorded any uncertain tax positions. During the years ended December 31, 2022 and 2021, the Organization performed an evaluation of uncertain tax positions and did not note any matters that would require recognition in the financial statements, or which may have an effect on its tax-exempt status. true Europe (Including Iceland and Greenland) 0 0 Grants to recipients located in the region 1490218 Russia and Neighboring States 0 0 Grants to recipients located in the region 860143 Sub-Saharan Africa 0 0 Grants to recipients located in the region 480605 South Asia 0 0 Grants to recipients located in the region 413813 Central America and the Caribbean 0 0 Grants to recipients located in the region 168142 East Asia and the Pacific 0 0 Grants to recipients located in the region 171342 North America (Canada & Mexico only) 0 0 Grants to recipients located in the region 148014 South America 0 0 Grants to recipients located in the region 27400 Middle East and North Africa 0 0 Grants to recipients located in the region 24224 Europe (Including Iceland and Greenland) 0 0 Program Services International conference 25580 Sub-Saharan Africa 0 0 Program Services International conference 5056 East Asia and the Pacific 0 0 Program Services International conference 11746 0 0 0 0 0 0 3826283 0 3826283 Europe (Including Iceland and Greenland) Ministry training 26000 Wire Transfer Europe (Including Iceland and Greenland) Ministry training 71461 Wire Transfer Europe (Including Iceland and Greenland) Ministry training 178955 Wire Transfer Europe (Including Iceland and Greenland) Ministry training 525500 Wire Transfer Europe (Including Iceland and Greenland) Ministry training 355336 Wire Transfer Europe (Including Iceland and Greenland) Ministry training 319844 Wire Transfer Europe (Including Iceland and Greenland) Ministry training 7500 Wire Transfer Europe (Including Iceland and Greenland) Ministry training 5622 Wire Transfer South America Ministry training 27400 Wire Transfer Central America and the Caribbean Ministry training 164542 Wire Transfer East Asia and the Pacific Ministry training 171342 Wire Transfer Sub-Saharan Africa Ministry training 102704 Wire Transfer Sub-Saharan Africa Ministry training 287276 Wire Transfer Sub-Saharan Africa Ministry training 90625 Wire Transfer North America (Canada & Mexico only) Ministry training 148014 Wire Transfer South Asia Ministry training 155000 Wire Transfer South Asia Ministry training 63118 Wire Transfer South Asia Ministry training 33500 Wire Transfer South Asia Ministry training 6429 Wire Transfer South Asia Ministry training 55766 Wire Transfer South Asia Ministry training 100000 Wire Transfer Russia and Neighboring States Ministry training 359155 Wire Transfer Russia and Neighboring States Ministry training 422588 Wire Transfer Russia and Neighboring States Ministry training 78400 Wire Transfer Middle East and North Africa Ministry training 23868 Wire Transfer 25 0 false false false false false false Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds Grant recipients must provide reporting at least on annual basis on use of granted funds, as well as feedback and updates on progress toward program objectives. Additionally, staff may make periodic site visits to the grant recipients to ensure the proper use of funds for the designated grant purposes. Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual; EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; MIDDLE EAST AND NORTH AFRICA-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual; RUSSIA AND NEIGHBORING STATES-Accrual; SOUTH AMERICA-Accrual; SOUTH ASIA-Accrual; SUB-SAHARAN AFRICA-Accrual Schedule F, Part II, Line 1 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual; EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; MIDDLE EAST AND NORTH AFRICA-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual; RUSSIA AND NEIGHBORING STATES-Accrual; SOUTH AMERICA-Accrual; SOUTH ASIA-Accrual; SUB-SAHARAN AFRICA-Accrual true Word of Grace Bible Church 1317 Northwest 12th Ave Battle Ground WA 96804 911886540 501(c)(3) 65000 Ministry Training 1 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Grant recipients must provide reporting at least on an annual basis on use of granted funds, as well as feedback and updates on progress toward program objectives. X true true X X X false false false false false false false true false Mark Tatlock President/Chairman 125600 0 500 0 0 0 7222 0 55000 0 188322 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use Pursuant to Internal Revenue Code Section 107, ministerial housing allowances are provided for qualifying ministerial employees. This is not included in taxable compensation. The President/Chairman met the qualifications for and received a ministerial housing allowance during the tax year. Schedule J, Part I, Line 7 Non-fixed payments The organization made nonfixed payments in the form of a discretionary bonus. X 2 52294 Market value 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - The number of contributions represent the number of contributions received, not the number of items donated. Form 990, Part VI, Line 15b The organization does not compensate any other officers. Therefore, this line was answered no in accordance with the instructions. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body Directors shall be elected by the remaining Directors by a majority vote, upon the expiration of a Director's term or a vacancy for any reason (including positions created by an increase in the number of Directors). If the Board of Directors is unable to select a successor Director(s), such successor(s) shall be appointed by the appropriate court of the county in which the principal Florida office (or if none, the Florida registered office) of the corporation is then located. Form 990, Part VI, Line 11b Review of form 990 by governing body Form 990 is prepared by an independent CPA firm and reviewed in detail by the President/Chairman. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy Annually all board members and officers complete and sign a conflict of interest form identifying transactions and relationships which may be a conflict of interest. The Executive Vice President (who is not a board member or officer) reviews all signed statements. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. Form 990, Part VI, Line 15a Process to establish compensation of top management official Independent members of the board annually review and approve the President's compensation and benefits. The individual's compensation is compared to other comparable data, including a compensation survey and Form 990's of similar organizations, and the deliberations and decisions of the board are contemporaneously substantiated in the board minutes. Form 990, Part VI, Line 19 Required documents available to the public The governing documents, conflict of interest policy, and financial statements are available upon request. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue Miscellaneous - Total Revenue: 124, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 124;