2021-11-10T14:09:41-06:00 2020-12-31 363990892 Capin Crouse LLP 3050 Saturn Street Suite 104 Brea CA 92821 990 2020-01-01 522367676 The Master's Academy International Inc MAST 8189095570 13248 Roscoe Blvd Sun Valley CA 91352 Mark Tatlock President/Chariman 8189095570 2021-11-10 1 Mark Tatlock 999009999 Ashley Peabody P01385870 5055022746 0 AAL1 IAL1 2020 2022-09-23 18:48:47Z X Mark Tatlock 13248 Roscoe Blvd Sun Valley CA 91352 10005040 0 X www.TMAI.org X 2002 FL Glorifying the Lord Jesus Christ by supporting select global pastoral training centers. 5 4 14 9 0 0 5220416 8851340 0 17035 5934 13069 10813 242 5237163 8881686 1913950 2666620 0 0 472049 764943 0 0 609575 503142 614383 2889141 4045946 2348022 4835740 6049492 10997884 586830 696652 5462662 10301232 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. 0 0 2927755 2666620 17035 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 trained over 1,900 church leaders for ministry in 17 countries and completed over 40 translations and publications of Christian books and original works in foreign languages and held numerous conferences internationally for the further equipping of church leaders. 2927755 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 1 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 17 0 1 14 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 4 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X Mark Tatlock 8189095570 13248 Roscoe Blvd Sun Valley CA 91352 Mark Tatlock President/Chairman 40.00 X X 140849 0 58000 David C Deuel Secretary 0.50 X X 0 0 0 Brad Klassen Treasurer 0.50 X X 0 0 0 Kevin Edwards Board member 0.50 X 0 0 0 John MacArthur Board member 0.50 X 0 0 0 140849 0 58000 1 0 1 0 0 8851340 31751 8851340 Symposium fees 900099 17035 17035 17035 11381 11381 1125042 1123354 1688 1688 1688 242 242 242 8881686 17035 0 13311 44000 44000 2622620 2622620 198849 69597 59655 69597 466413 103259 136488 226666 16266 1027 1026 14213 83415 8517 59567 15331 63750 63750 81868 37417 16424 28027 113858 1882 111976 59661 58255 1406 23098 3951 19147 15098 6467 185 8446 138320 11380 15788 111152 17135 3427 6854 6854 Bad debt write off 67000 67000 Book publishing 16034 57 70 15907 Training center materia 10121 10121 8440 5915 2525 4045946 2927755 508616 609575 3426792 9516842 709633 1675 794000 715000 1526 2586 6583 12999 161978 68537 110575 93441 1000383 655341 6049492 10997884 49526 85227 528668 552857 8277 7685 359 50883 586830 696652 X 2074233 4427894 3388429 5873338 5462662 10301232 6049492 10997884 4835740 2830 0 X 0 1 X 1 0 X 2729242 3086662 3575128 5220416 8851340 23462788 2729242 3086662 3575128 5220416 8851340 23462788 4581195 18881593 8305 11381 19686 10813 242 11055 23493529 17035 0.80370 0.83640 X Schedule A, Part II, Line 10, Explanation of Other Income: Other income - 2019 Amount: $ 10,813. 2020 Amount: $ 242. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 140123 56049 84074 21855 12488 9367 93441 50883 50883 X 8926516 2830 42000 44830 8881686 0 8881686 4087946 42000 42000 4045946 0 4045946 Part X, Line 2: In accordance with Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic No. 740, Uncertainty in Income Taxes (ASC 740), 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 year ended December 31, 2020, 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. The Organization's tax returns remain subject to examination for all tax years ended on or after December 31, 2015 with regard to all tax positions and the results reported. No examinations are currently pending. 1 Central America and the Caribbean 0 0 Grants to recipients located in the region 254924 East Asia and the Pacific 0 0 Grants to recipients located in the region 43845 Europe (Including Iceland & Greenland) 0 0 Grants to recipients located in the region 849936 North America 0 0 Grants to recipients located in the region 157756 Russia and Neighboring States 0 0 Grants to recipients located in the region 372607 South Asia 0 0 Grants to recipients located in the region 177036 Sub-Saharan Africa 0 0 Grants to recipients located in the region 711516 Middle East and North Africa 0 0 Grants to recipients located in the region 55000 0 0 0 0 0 0 2622620 0 2622620 Central America Ministry training 254924 Wire Transfer East Asia & the Pacific Ministry training 43845 Wire Transfer Europe Ministry training 55666 Wire Transfer Europe Ministry training 99523 Wire Transfer Europe Ministry training 103994 Wire Transfer Europe Ministry training 223982 Wire Transfer Europe Ministry training 131440 Wire Transfer Europe Ministry training 235331 Wire Transfer North America Ministry training 157756 Wire Transfer Russia & Neighboring States Ministry training 86757 Wire Transfer Russia & Neighboring States Ministry training 285850 Wire Transfer South Asia Ministry training 177036 Wire Transfer Sub-Saharan Africa Ministry training 93000 Wire Transfer Sub-Saharan Africa Ministry training 618516 Wire Transfer Middle East and North Africa Ministry training 55000 Wire Transfer 15 0 0 0 0 0 0 0 Part I, Line 2: 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. Additionally, in typical years, staff make periodic visits to the grant recipients to ensure the proper use of funds for the designated grant purposes. However, because of COVID restrictions this year, normal site visits did not occur and will resume when restrictions are lifted. In lieu of site visits, video conference calls were conducted. Part I, line 3: The organization tracked expenditures in accordance with accrual basis of accounting using project reports. Part III Accounting Method: 1 Word of Grace Bible InstituteChurch 1317 Northwest 12th Ave Battle Ground WA 98604 911886540 501(c)(3) 44000 Minstry Training 1 0 Part I, Line 2: 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. Additionally, in typical years, staff make periodic visits to the grant recipients to ensure the proper use of funds for the designated grant purposes. However, because of COVID restrictions this year, normal site visits did not occur and will resume when restrictions are lifted. As a substitute for site visits, annual reporting was received over video calls. X 1 1 X X X 0 0 0 0 0 0 0 0 0 Mark Tatlock President/Chairman 140849 0 0 0 0 0 0 0 58000 0 198849 0 0 0 Part I, Line 1a 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. X 5 31751 Market Value 0 0 0 0 Part I, Column (b): The number of contributions represent the number of contributions received, not the number of items donated. Schedule M Part I, Line 31 The organization has implemented a gift acceptance policy that requires the review of any nonstandard contributions. This question will be answered "yes" on the 12/31/2021 tax return. Form 990, Part VI, Section A, line 7a 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, Section B, line 11b 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, Section B, line 12c 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, Section B, line 15a Independent members of the board annually reviews and approves the President's compensation and benefits. The individual's compensation is compared to other comparable data, and the deliberations and decisions of the board are contemporaneously substantiated in the board minutes. 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, Section C, line 19 The governing documents, conflict of interest policy, and financial statements are available upon request.