2021-09-03T08:32:22-05:00 2020-12-31 582115374 Mersereau Lazenby & Rockas LLC 3469 Lawrenceville-Suwanee Rd Suwanee GA 30024 990 2020-01-01 582134253 Elam Ministries ELAM 7706648800 5755 Northpoint Parkway No 217 Alpharetta GA 30022 David Yeghnazar Executive Director 7706648800 2021-09-03 1 David Yeghnazar 999009999 Lois S Lazenby P00295161 7706146800 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z David Yeghnazar 5755 Northpoint Parkway Alpharetta GA 30022 10917052 0 X www.elam.com X 1994 GA Strengthen and expand the Church by training leaders and workers for effective ministry of the Gospel. 8 6 34 50 0 0 8827079 10916799 0 0 2494 253 0 0 8829573 10917052 5649873 6007943 0 0 1725623 2143356 0 0 431813 1136091 780719 8511587 8932018 317986 1985034 1997206 3750510 285872 56451 1711334 3694059 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 8142390 6007943 In 2020, we provided training and discipleship for more than 15,000 people through Bible study webinars, advanced trainings, discipleship intensives, accredited distance learning, specialized training for youth and children ministry, and our 3-month leadership and church planting course. Over 2,000 women attended women's webinars, and 500+ men participated in men's ministry webinars. Another 3,000+ believers engaged in one-to-one discipleship through Safar - which is growing daily.We provided support, mentoring and strategic planning to a total 277 deployed leaders serving on the ground in the Iran region as church planters and evangelists.We distributed Christian Scripture widely and sent 100,000+ Bibles and 300,000+ New Testaments to print. Ten new titles were translated in Persian and printed, and over 100 titles were re-printed for use in discipleship and evangelism.We broadcast weekly Christian programming for women, children, Christian worship and evangelism. Hundreds of video clips and shorts were filmed, along with new episodes of TV programming for children, women, and worship. We also produced weekly multi-media church service with Bible teaching, worship and group discussion, made available on-demand. Online impact continues to increase, with more than 94,000 unique users on our resource website, www.Kalameh.com. Over 30,000 people were served through our COVID-19 food relief efforts. 8142390 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 34 1 0 0 0 0 0 0 0 0 0 0 X 8 6 1 0 0 0 0 0 0 1 0 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 2.00 X X 0 0 0 Ann Buwalda Secretary 3.00 X X 0 0 0 Tom Waller Treasurer 1.00 X X 0 0 0 Ethan Erkel Director/Technology Direct 50.00 X 132427 0 24696 William T Dunn Director 1.00 X 0 0 0 Kathy Giske Director 1.00 X 0 0 0 Reza Roshanzamir Director 5.00 X 0 0 0 Andrew Yeghnazar Director 2.00 X 0 0 0 David Paris Director 1.00 X 0 0 0 David Yeghnazar Executive Director 50.00 X 133203 0 0 265630 0 24696 2 0 1 0 0 277111 10639688 124671 10916799 253 253 10917052 0 0 253 44755 44755 5963188 5963188 290326 244437 7869 38020 1427607 1079271 99336 249000 23286 16100 1727 5459 272374 230140 3147 39087 129763 90834 6488 32441 2373 2373 83465 83465 161397 124859 24827 11711 35 35 43299 20555 17653 5091 54362 27436 24546 2380 92484 46376 25653 20455 199053 180930 18123 28769 18700 4315 5754 Miscellaneous 35013 1951 32920 142 Printing & Publications 34846 33244 1602 Postage and Shipping 19175 16537 2591 47 Telephone 14166 3077 6986 4103 12282 12282 8932018 8142390 357815 431813 X 199053 180930 0 18123 1127987 2575700 209355 594348 135009 56280 50000 37500 150169 178384 667724 379645 304366 288079 20320 20219 1997206 3750510 36872 56451 249000 285872 56451 X 330657 2570576 1380677 1123483 1711334 3694059 1997206 3750510 1985034 -2309 0 X X 0 1 X 1 0 X 5454899 7354288 7327348 8827079 10916799 39880413 5454899 7354288 7327348 8827079 10916799 39880413 3224638 36655775 358 382 168 2494 253 3655 39884068 0.91910 0.88370 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 442620 178209 264411 23054 22054 1000 202050 179382 22668 288079 X 10919021 -2309 4278 1969 10917052 0 10917052 8936296 4278 4278 8932018 0 8932018 Part X, Line 2: Elam 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 Grants to recipients located in region 5349621 Russia and Neighboring States - Armenia, Azerbijan, Belarus, 0 0 Grants to recipients located in region 92946 East Asia and the Pacific - Australia, Brunei, Burma, Cambodia, 0 0 Grants to recipients located in region 780 Middle East and North Africa 0 0 Grants to recipients located in region. 369204 North America - Canada and Mexico, but not the United States 0 0 Grants to recipients located in region 124887 South Asia 0 0 Grants to recipients located in region 25750 0 0 0 0 0 0 5963188 0 5963188 Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium Leadership Training, Church Planting, Bible Distribution 4914031 Wire Transfer 3445 Various electronics, equipment East Asia and the Pacific - Australia, Brunei, Burma, Cambodia, Leadership Training, Church Planting, Bible Distribution 780 Wire Transfer Russia and Neighboring States - Armenia, Azerbijan, Belarus, Leadership Training 72000 Wire Transfer Middle East and North Africa Leadership Training, Church Planting, Bible Distribution 315385 wire Transfer Middle East and North Africa Leadership Training, Church Planting, Bible Distribution 30000 wire Transfer 2 4 Ministry Gift Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgiu 11 432145 Wire Transfer Ministry Gift North America - Canada and Mexico, but not the United States 2 124887 Wire Transfer Ministry Gift Russia and Neighboring States - Armenia, Azerbijan, Belarus, 2 20946 Wire Transfer Ministry Gift Middle East and North Africa 1 23819 Wire Transfer Ministry Gift South Asia 1 25750 Wire Transfer 0 0 0 0 0 0 Part I, Line 2: Elam 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 Part III Accounting Method: 1 Advancing Native Missions PO Box 5303 Charlottesville VA 22905 752402759 501(c)(3) 24755 Support Eternal Life Agape Ministries Inc PO Box 3011 Chatsworth CA 91313 954223202 501(c)(3) 20000 Support 2 0 Part I, Line 2: Elam requires both written and financial reporting on the use of funds, and also when possible, performs informal interviews and onsite visits, 1 0 0 0 0 0 0 0 0 0 Ethan Erkel Director/Technology Direct 132427 0 0 0 0 0 1300 0 23396 0 157123 0 0 0 David Yeghnazar US Director Moving Assistance X 125000 37500 0 1 1 37500 Samuel Yeghnazar Board Member 88240 Missionary Support Gifts to support ministry work consistent with the org's exempt purpose Reza Roshanzamir Board Member 100000 Missionary Support Gifts to support ministry work consistent with the org's exempt purpose Linaria Yeghnazar Family member of Samuel Yeghnazar, Board member 45835 Missionary Support Gifts to support ministry work consistent with the org's exempt purpose X 5 120230 FMV X Computers 1 4441 FMV 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. David Yeghnazar has a loan from Elam US. Reza Roshanzamir is a board member and receives gifts for his ministry from Elam US. Ethan Erkel is a board member and also an employee and CIO for 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 A, line 8b The organization does not have any committees with the authority to act on behalf of the governing body. Therefore the question has been answered "no" in accordance with the instructions. 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 has not changed either its oversight process or selection process during the tax year.