MASTERS ACADEMY INTERNATIONAL INC: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- MASTERS ACADEMY INTERNATIONAL INC (EIN 52-2367676)
- Tax period
- 2019-01-01 to 2019-12-31
- Filed
- 2020-11-16
- IRS object ID
- 202003219349323690
- Schema version
- 2019v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2020-11-16T21:12:59-06:00 | ReturnTs |
| Tax Period End | 2019-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 464148474 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RONALD BLUE & CO CPAS AND CONSLTS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1551 N TUSTIN AVE STE 1000 | AddressLine1Txt |
| City | SANTA ANA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92705 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 522367676 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE MASTER'S ACADEMY INTERNATIONAL | BusinessNameLine1Txt |
| Business Name Line2 | INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MAST | BusinessNameControlTxt |
| Phone | 6612956232 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 24307 MAGIC MOUNTAIN PKWY BOX 540 | AddressLine1Txt |
| City | VALENCIA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 913553402 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARK TATLOCK | PersonNm |
| Person Title | PRES/CHAIRMAN | PersonTitleTxt |
| Phone | 6612956232 | PhoneNum |
| Signature | 2020-11-16 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | M ELLEN LUCCIOLA CPA | PreparerPersonNm |
| PTIN | P01420851 | PTIN |
| Phone | 7145430500 | PhoneNum |
| Preparation | 2020-11-16 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 64.88.174.3 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-11-16 | IPDt |
| IP Tm | 21:12:59 | IPTm |
| IP Timezone | CS | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | EBFE77BFCA0E51EB5EC540C37384AAB588FAD0AC | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 7DD9B1CBF1B5C648CE115A4AA105400A892DC55C | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MARK TATLOCK | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 24307 MAGIC MOUNTAIN PKWY BOX 540 | AddressLine1Txt |
| City | VALENCIA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 913553402 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $5,239,534 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.TMAI.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2002 | FormationYr |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Activity Or Mission | THE MASTERS ACADEMY INTERNATIONAL, INC. EXISTS TO GLORIFY THE LORD JESUS CHRIST IN ITS MINISTRY ENDEAVORS BY SERVING AND SUPPORTING STRATEGICALLY SELECTED MINISTRY TRAINING CENTERS AROUND THE WORLD. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 4 | VotingMembersIndependentCnt |
| Total Employee | 10 | TotalEmployeeCnt |
| Total Volunteers | 9 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $3,575,128 | PYContributionsGrantsAmt |
| CY Contributions Grants | $5,220,416 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| CY Investment Income | $5,934 | CYInvestmentIncomeAmt |
| CY Other Revenue | $10,813 | CYOtherRevenueAmt |
| PY Total Revenue | $3,575,128 | PYTotalRevenueAmt |
| CY Total Revenue | $5,237,163 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $2,413,217 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,913,950 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $525,800 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $472,049 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $537,858 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $355,547 | PYOtherExpensesAmt |
| CY Other Expenses | $503,142 | CYOtherExpensesAmt |
| PY Total Expenses | $3,294,564 | PYTotalExpensesAmt |
| CY Total Expenses | $2,889,141 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $280,564 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,348,022 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $3,600,752 | TotalAssetsBOYAmt |
| Total Assets EOY | $6,049,492 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,655 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $586,830 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,599,097 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $5,462,662 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE MASTERS ACADEMY INTERNATIONAL, INC. 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. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $2,031,856 | ExpenseAmt |
| Grant | $1,913,950 | GrantAmt |
| Desc | TO SERVE AND SUPPORT SELECTED MINISTRY TRAINING CENTERS AROUND THE WORLD. TRAINED NATIONAL CHURCH LEADERSHIP IS STRATEGIC FULFILLMENT OF THE GREAT COMMISSION. TRAINED OVER 1,900 CHURCH LEADERS FOR MINISTRY IN 14 COUNTRIES. COMPLETED 42 TRANSLATIONS OF CHRISTIAN BOOKS AND ORIGINAL WORKS IN FOREIGN LANGUAGES, AND PUT ON 33 CHRISTIAN CONFERENCES FOR CHURCH LEADERS IN 15 COUNTRIES WITH TOTAL COMBINED ATTENDANCE OF 7,000. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | . | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $2,031,856 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | Yes (true) | ForeignActivitiesInd |
| More Than5000 K To Org | Yes (true) | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 20 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 10 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 4 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | FL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARK TATLOCK | PersonNm |
| Phone | 6612956232 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 24307 MAGIC MOUNTAIN PKWY BOX 540 | AddressLine1Txt |
| City | VALENCIA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 913553402 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| MARK TATLOCK | ||||||
| PRES/CHAIRMA | 40.00 | Yes (X) | Yes (X) | $70,000 | $0 | $97,690 |
| DAVID C DEUEL | ||||||
| SECRETARY | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KEVIN EDWARDS | ||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |
| BRAD KLASSEN | ||||||
| TREASURER | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JOHN MACARTHUR | ||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $70,000 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $97,690 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| All Other Contributions | $5,220,416 | AllOtherContributionsAmt |
| Total Contributions | $5,220,416 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,305 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $8,305 | RelatedOrExemptFuncIncomeAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,371 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$2,371 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$2,371 | TotalRevenueColumnAmt |
| Exclusion | -$2,371 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| REGISTRATION FEES | $10,612 | $10,612 |
| MISCELLANEOUS | $201 | $201 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $10,813 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,237,163 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $19,118 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | -$2,371 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $554,793 | TotalAmt |
| Program Services | $554,793 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,359,157 | TotalAmt |
| Program Services | $1,359,157 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $167,690 | TotalAmt |
| Program Services | $24,697 | ProgramServicesAmt |
| Management And General | $50,863 | ManagementAndGeneralAmt |
| Fundraising | $92,130 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $304,359 | TotalAmt |
| Program Services | $44,826 | ProgramServicesAmt |
| Management And General | $92,317 | ManagementAndGeneralAmt |
| Fundraising | $167,216 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $119,314 | TotalAmt |
| Program Services | $22,009 | ProgramServicesAmt |
| Management And General | $76,980 | ManagementAndGeneralAmt |
| Fundraising | $20,325 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $102,160 | TotalAmt |
| Management And General | $19 | ManagementAndGeneralAmt |
| Fundraising | $102,141 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,016 | TotalAmt |
| Program Services | $118 | ProgramServicesAmt |
| Management And General | $22,898 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,309 | TotalAmt |
| Management And General | $11,055 | ManagementAndGeneralAmt |
| Fundraising | $254 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,196 | TotalAmt |
| Program Services | $13,014 | ProgramServicesAmt |
| Management And General | $4,182 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $129,548 | TotalAmt |
| Program Services | $9,894 | ProgramServicesAmt |
| Management And General | $8,658 | ManagementAndGeneralAmt |
| Fundraising | $110,996 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,134 | TotalAmt |
| Management And General | $17,134 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,766 | TotalAmt |
| Management And General | $2,766 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | FundraisingFundraisingAmt | Management And GeneralManagementAndGeneralAmt | Program ServicesProgramServicesAmt |
|---|---|---|---|---|
| BOOK PUBLISHING | $44,796 | $44,796 | ||
| BANK CHARGES | $22,501 | $22,501 | ||
| TRAINING CENTER MATERIALS | $3,747 | $399 | $3,348 | |
| MISCELLANEOUS EXPENSE | $3,318 | $3,318 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,337 | TotalAmt |
| Management And General | $6,337 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,889,141 | TotalAmt |
| Program Services | $2,031,856 | ProgramServicesAmt |
| Management And General | $319,427 | ManagementAndGeneralAmt |
| Fundraising | $537,858 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,473,043 | BOYAmt |
| EOY | $3,426,792 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $709,633 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $794,000 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $1,526 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $6,583 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $184,209 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $73,634 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $127,709 | BOYAmt |
| EOY | $110,575 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $1,000,383 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,600,752 | BOYAmt |
| EOY | $6,049,492 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,655 | BOYAmt |
| EOY | $26,468 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $528,668 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $8,277 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $23,417 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,655 | BOYAmt |
| EOY | $586,830 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,215,138 | BOYAmt |
| EOY | $2,074,233 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,383,959 | BOYAmt |
| EOY | $3,388,429 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,599,097 | BOYAmt |
| EOY | $5,462,662 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,600,752 | BOYAmt |
| EOY | $6,049,492 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $2,348,022 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$484,457 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,627,211 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,729,242 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,086,662 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,575,128 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,220,416 | CurrentTaxYearAmt |
| Total | $17,238,659 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,627,211 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,729,242 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,086,662 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,575,128 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,220,416 | CurrentTaxYearAmt |
| Total | $17,238,659 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $2,819,685 | SubstantialContributorsTotAmt |
| Public Support Total170 | $14,418,974 | PublicSupportTotal170Amt |
| Total Support | $17,238,659 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $19,118 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.83640 | PublicSupportCY170Pct |
| Public Support PY170 | 0.52770 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $140,123 | OtherCostOrOtherBasisAmt |
| Depreciation | $42,037 | DepreciationAmt |
| Book Value | $98,086 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $44,086 | OtherCostOrOtherBasisAmt |
| Depreciation | $31,597 | DepreciationAmt |
| Book Value | $12,489 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $110,575 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ACCRUED LIABILITIES | Desc |
| Amt | $23,417 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $23,417 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $5,255,163 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $18,000 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $18,000 | RevenueNotReportedAmt |
| Revenue Subtotal | $5,237,163 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $5,237,163 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,907,141 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $18,000 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $18,000 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,889,141 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $2,889,141 | TotalExpensesPerForm990Amt |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (7 entries)
| RegionRegionTxt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|
| CENTRAL AMERICA | PROGRAM SERVICES | MINISTRY TRAINING | $80,032 |
| EAST ASIA | PROGRAM SERVICES | MINISTRYTRAINING | $83,089 |
| EUROPE | PROGRAM SERVICES | MINISTRY TRAINING | $738,927 |
| NORTH AMERICA | PROGRAM SERVICES | MINISTRY TRAINING | $4,243 |
| RUSSIA | PROGRAM SERVICES | MINISTRY TRAINING | $61,400 |
| SOUTH ASIA | PROGRAM SERVICES | MINISTRY TRAINING | $4,733 |
| SUB SAHARAN AFRICA | PROGRAM SERVICES | MINISTRY TRAINING | $386,733 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Spent | $1,359,157 | SubtotalSpentAmt |
| Total Spent | $1,359,157 | TotalSpentAmt |
Grants To Org Outside US GrantsToOrgOutsideUSGrp (5 entries)
| RegionRegionTxt | Purpose Of GrantPurposeOfGrantTxt | Cash GrantCashGrantAmt |
|---|---|---|
| EAST ASIA | MINISTRY TRAINING | $83,089 |
| EUROPE | MINISTRY TRAINING | $738,927 |
| RUSSIA | MINISTRY TRAINING | $61,400 |
| SUB SAHARN AFRICA | MINISTRY TRAINING | $386,733 |
| CENTRAL AMERICA | MINISTRY TRAINING | $80,032 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | false | TransferToForeignCorpInd |
| Interest In Foreign Trust | false | InterestInForeignTrustInd |
| Foreign Corp Ownership | false | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | false | PassiveForeignInvestmestCoInd |
| Foreign Partnership | false | ForeignPartnershipInd |
| Boycott Countries | false | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE F, PAGE 1, PART I, LINE 2 | GRANT RECIPIENTS MUST PROVIDE ANNUAL REPORTING ON USE OF GRANTED FUNDS, AS WELL AS FEEDBACK AND UPDATES ON PROGRESS TOWARD PROGRAM OBJECTIVES. ADDITIONALLY, STAFF MAKE PERIODIC VISITS TO THE GRANT RECIPIENTS TO ENSURE THE PROPER USE OF FUNDS FOR THE DESIGNATED GRANT PURPOSES. |
| SCHEDULE F, PAGE 1, PART I, LINE 3 | CENTRAL AMERICA 80,032 0 EAST ASIA 83,089 0 EUROPE 738,927 0 NORTH AMERICA 4,243 0 RUSSIA 61,400 0 SOUTH ASIA 4,733 0 SUB SAHARAN AFRICA 386,733 0 |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|
| ACCOUNTING MANAGEMENT INC | ||||||
| 1605 E ELIZABETH STREET | PASADENA | CA | 91104 | 501C3 | $361,300 | GENERAL SUPPORT |
| 9MARKS | ||||||
| 525 A STREET NE | WASHINGTON | DC | 20002 | $9,800 | GENERAL SUPPORT | |
| BUSINESS FOR COMMUNITY | ||||||
| 1615 E ELIZABETH STREET | PASADENA | CA | 91104 | $155,000 | ||
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE I, PAGE 1, PART I, LINE 2 | FormAndLineReferenceDesc |
| Explanation | A TRAINING CENTER MUST PROVIDE ANNUAL REPORTING ON ACTUAL USE OF GRANTED FUNDS, AS WELL AS FEEDBACK AND UPDATES ON PROGRESS TOWARD PROGRAM OBJECTIVES. ADDITIONALLY, STAFF MAKE PERIODIC VISITS TO THE GRANT RECIPIENTS TO ENSURE THE PROPER USE OF FUNDS FOR THE DESIGNATED GRANT PURPOSES. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARK TATLOCK | PersonNm |
| Title | PRES/CHAIRMAN | TitleTxt |
| Base Compensation Filing Org | $70,000 | BaseCompensationFilingOrgAmt |
| Deferred Compensation Flng Org | $32,690 | DeferredCompensationFlngOrgAmt |
| Nontaxable Benefits Filing Org | $65,000 | NontaxableBenefitsFilingOrgAmt |
| Total Compensation Filing Org | $167,690 | TotalCompensationFilingOrgAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | THE MASTERS ACADEMY INTERNATIONAL, INC. 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. |
| FORM 990, PAGE 2, PART III, LINE 4D | . |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE ORGANIZATIONS TOP FINANCIAL OFFICIAL REVIEWS FORM 990 PRIOR TO ITS FILING WITH THE IRS. A COPY IS ALSO PROVIDED TO THE VOTING MEMBERS OF THE ORGANIZATIONS GOVERNING BODY PRIOR TO FILING WITH THE IRS. |
| FORM 990, PAGE 6, PART VI, LINE 12C | ANNUALLY ALL BOARD MEMBERS AND KEY EMPLOYEES COMPLETE A CONFLICT OF INTEREST FORM IDENTIFYING TRANSACTIONS AND RELATIONSHIPS WHICH MAY BE A CONFLICT OF INTEREST. ANY CONFLICTS ARE RAISED TO THE BOARD (EXCLUDING THAT BOARD MEMBER FOR WHICH THERE MAY BE A CONFLICT) AND REVIEWED. WHATEVER ACTION DEEMED NECESSARY IS TAKEN. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE ORGANIZATION HAS ONE COMPENSATED OFFICER, THE EXECUTIVE DIRECTOR/PRESIDENT. THE BOARD ANNUALLY REVIEWS AND APPROVES THIS INDIVIDUALS COMPENSATION. THE DELIBERATIONS AND DECISIONS OF THE BOARD ARE CONTEMPORANEOUSLY SUBSTANTIATED. |
| FORM 990, PAGE 6, PART VI, LINE 15B | THE ORGANIZATION HAS ONE COMPENSATED OFFICER, THE EXECUTIVE DIRECTOR/PRESIDENT. THE BOARD ANNUALLY REVIEWS AND APPROVES THIS INDIVIDUALS COMPENSATION. THE DELIBERATIONS AND DECISIONS OF THE BOARD ARE CONTEMPORANEOUSLY SUBSTANTIATED. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZATION PROVIDES, UPON REQUEST, COPIES OF ITS ARTICLES OF INCORPORATION, BYLAWS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS. |
| FORM 990, PART XI, LINE 9 | PRIOR PERIOD ADJUSTMENT -484,457 |
| FORM 990, PAGE 12, PART XII, LINE 2C | THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR THE AUDIT AND HAS OVERSIGHT OVER THE FINANCIAL MATTERS OF THE ORGANIZATION. |