2025-11-07T09:44:51-06:00 2024-12-31 582115374 MERSEREAU LAZENBY & ROCKAS LLC 3469-B Lawrenceville-Suwanee Rd Suwanee GA 30024 990 2024-01-01 582134253 Elam Ministries ELAM 7706648800 5755 Northpoint Parkway 217 Alpharetta GA 30022 David Yeghnazar President, Elam Ministries, Inc. 7706648800 2025-11-07 1 1 Lois S Lazenby P00295161 7706146800 2025-11-05 2024 2025-03-06 01:10:19Z David Yeghnazar 5755 Northpoint Parkway Alpharetta GA 30022 12289673 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 33 100 0 0 12016179 12426802 0 0 12621 25882 39134 -163011 12067934 12289673 6764453 7214732 0 0 2450926 2411850 0 0 568206 2573264 2447084 11788643 12073666 279291 216007 3221828 3464356 70020 96541 3151808 3367815 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 10968672 7214732 In 2024, God continued to use Elam to strengthen and expand the church in the Iran region. Seventy-four new leaders graduated from our 3-month church-planting course, and over 2,100 believers received evangelism training. Around 800 church planters and Weekly Fellowship leaders nurtured fellowships across the region, supported by 52 weeks of tailored resources. More than 10,000 believers engaged with discipleship through the Safar journey, now available in 10 languages via an app, while the Kalameh app provided over 100,000 people access to digital resources . Scripture distribution remained a key f ocus, with 250,000 New Testaments sent to print and thousands more Gospels shared through trusted networks . Our women's ministry served over 1,000 participants , and 500+ men were equipped through conferences and training. Young people were discipled through sports, Sunday schools, and parent-and-toddler ministries, with over 700 youth taking part in church-led sports programs. In Europe, 2,550 Persian-speaking refugees were reached through evangelism, and 390 were discipled through online courses. Afghan ministry expanded through social media, with Dari content viewed over 1.5 million times, and dozens discipled through online and in-person initiatives. We also provided legal , pastoral, and practical aid to 69 persecuted believers and offered humanitarian relief to 697 families facing severe need . 10968672 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 0 1 0 1 0 1 0 0 0 0 0 0 0 0 1 7 0 1 33 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 FL MI MS NH SC WV WI CA GA HI MN NC ND PA VA KY 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 - Non-voting Member 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 President, Elam Ministries, Inc. 50.00 X 177188 0 0 177188 0 0 1 0 1 0 0 12426802 471992 12426802 25882 25882 Misc -163011 -163011 -163011 12289673 -163011 0 25882 6000 6000 7208732 7208732 177188 160103 903 16182 1666443 1126373 229340 310730 43383 30272 5418 7693 385155 268759 48100 68296 139681 97469 17444 24768 6082 6082 86535 86535 295700 282180 9115 4405 614 539 75 205130 168476 19292 17362 27598 22455 3490 1653 358461 291907 6198 60356 1216645 1187868 2310 26467 49474 37994 7130 4350 Miscellaneous 105531 10160 94183 1188 Printing & Publications 55328 42548 12780 Postage and Shipping 25386 19434 300 5652 Telephone 14600 7403 948 6249 12073666 10968672 536788 568206 X 1214290 1187823 0 26467 1976966 2404773 412293 491515 200000 150000 331548 134250 752341 468523 301021 283818 3221828 3464356 66180 96370 3840 171 70020 96541 X 1994779 1629252 1157029 1738563 3151808 3367815 3221828 3464356 216007 0 X X 0 1 X 1 0 X 10916799 12042513 9387128 12016179 12426802 56789421 10916799 12042513 9387128 12016179 12426802 56789421 423928 56365493 253 128 823 12621 25882 39707 33551 39134 72685 56901813 0.99060 0.97820 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 467188 240728 226460 212537 175723 36814 72616 52072 20544 283818 X 12289673 0 12289673 0 12289673 12073666 0 12073666 0 12073666 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 5496815 Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium 0 2 Program Services Training, conferences, church planting, and advocacy 1192553 Middle East and North Africa - Algeria, Bahrain, Djibouti, Egypt, 0 0 Program Services Grants 856369 North America - Canada and Mexico, but not the United States 0 0 Program Services Grants 130884 Russia and Neighboring States 0 0 Program Services Grants 46800 South America - Argentina, Bolivia, Brazil, Chile, Columbia, Ecuador, 0 0 Program Services Grants 58212 South America - Argentina, Bolivia, Brazil, Chile, Columbia, Ecuador, 0 0 Software development and technical support 35576 South America - Argentina, Bolivia, Brazil, Chile, Columbia, Ecuador, 0 0 Software Development 32181 0 0 0 0 0 0 7849390 0 7849390 Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium Church Planting, Discipleship, Bible Printing and Distribution and Leadership Training 489855 Wire Transfer 0 Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium Church Planting, Discipleship, Bible Printing and Distribution and Leadership Training 106138 Wire Transfer 0 Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium Church Planting, Discipleship, Bible Printing and Distribution and Leadership Training 84567 Wire Transfer 0 Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium Leadership Training, Church Planting, Bible Distribution 1085366 wire Transfer 0 Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium Church Planting, Discipleship, Bible Printing and Distribution, Leadership Training 2000000 Wire Transfer 521218 Books - Bible Stock and Computers Middle East and North Africa - Algeria, Bahrain, Djibouti, Egypt, Church Planting, Discipleship, Bible Printing and Distribution, Leadership Training 856369 wire Transfer 0 Russia and Neighboring States - Armenia, Azerbijan, Belarus, Leadership Training 46800 Wire Transfer 0 4 2 Ministry Gift Middle East and North Africa 2 24633 Wire Transfer Ministry Gift North America - Canada and Mexico, but not the United States 2 118767 Wire Transfer Ministry Gift South America - Argentina, Bolivia, Brazil, Chile, Columbia, Ecuador, 2 58212 ACH Transfer Ministry Gift Europe - Including Iceland and Greenland 119 1730890 Wire 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 2414 World PO Box 6160 Charlottesville VA 22906 541836851 501(c)3 6000 0 Support 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 President, Elam Ministries, Inc. 177188 0 0 0 0 0 0 0 0 0 177188 0 0 0 Part I, Line 3 The President's compensation is reviewed annually and compared to compensation data compiled by the ECFA for leaders of non-profits of similar size and similar purpose. Based on this compensation comparison, and performance, the independent members of the Board of Directors approve any adjustments to the President's annual compensation. The approval is documented in Board of Director meeting minutes. Samuel Yeghnazar Board Member 157510 Missionary Support Gifts to support ministry work consistent with the org's exempt purpose Reza Roshanzamir Board Member 115500 Missionary Support Gifts to support ministry work consistent with the org's exempt purpose Grace Yeghnazar Family member of Elam US President 25284 Employee 0 Theo Yeghnazar Family member of Elam US President 10156 Employee 0 Louise Yeghnazar Family member of Elam US President 53861 Employee 0 X 9 471992 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. 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 President's compensation is reviewed annually and compared to compensation data compiled by the ECFA for leaders of non-profits of similar size and similar purpose. Based on this compensation comparison, and performance, the independent members of the Board of Directors approve any adjustments to the President's annual compensation. The approval is documented in Board of Director meeting 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.