2019-07-26T11:35:22-05:00 2018-12-31 363990892 Capin Crouse LLP 2435 Research Parkway STE 200 Colorado Springs CO 80920 990 2018-01-01 205350994 The Joshua Fund JOSH 7038600166 PO Box 3468 McLean VA 221033468 Tim Lugbill Executive Director 7038600166 2019-07-26 1 Ted R Batson Jr P00721951 7195286225 139.146.132.42 2019-07-26 12:35:15 ED P A540AC85409B7A7B7CC13FC1AE4B94722A772890 FEFBEE56D4271919856BA0CF2503464CAB4668B8 2018 2019-02-21 02:37:17Z Tim Lugbill PO Box 3468 McLean VA 221033468 5828604 0 X www.joshuafund.com X 2006 VA Religious, educational, & charitable activities blessing Israel & her neighbors in Jesus' name 8 8 11 20 0 0 6088804 5751891 0 0 18437 39466 19176 7417 6126417 5798774 3819384 3578282 0 0 1023708 1031115 0 0 60574 1227161 1385042 6070253 5994439 56164 -195665 4868582 4586510 197649 114291 4670933 4472219 Conducting, promoting, and supporting religious, education, and charitable activities that "bless Israel and her neighbors in the name of Jesus, according to Genesis 12:1-3." 0 0 4796038 3578282 5873 We have educated and mobilized Christians around the world to bless Israel and her neighbors in the name of Jesus. We have provided food, household items, and medical assistance through other organizations to help those in need within the region. We have traveled to various locations in the region to encourage and equip ministry leaders to fulfill their calling and share Jesus' love with others, to vet opportunities and sponsor ministry projects that advance our objectives; and to participate in the distribution of humanitarian aid. 4796038 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 1 0 0 0 1 1 0 0 0 1 13 0 1 11 1 0 1 IS 0 0 0 0 0 0 0 0 0 0 X 8 8 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 GA HI KY MN NH SC TN VA WV WI X CliftonLarsonAllen LLP 3175749100 220 S 6th Street Ste 300 Minneapolis MN 55402 Joel C Rosenberg Founder / Chairman 10.00 X X 0 0 0 Ray Hupfer Senior Vice Chairman 4.00 X X 0 0 0 Rich Chaffin Vice Chairman 2.00 X X 1500 0 0 Richard Wilson Treasurer 2.00 X X 0 0 0 Wayne Pederson Board Member 4.00 X 0 0 0 Lynn Rosenberg Board Member 2.00 X 0 0 0 Ken Larson Board Member 2.00 X 0 0 0 David Rofkahr Board Member 2.00 X 0 0 0 Lori Hupfer Secretary 2.00 X 0 0 0 Tim Lugbill Executive Director 40.00 X 135516 0 36033 Jeremy Grafman Director - Special Project 40.00 X 123954 0 29610 William Agius Director - Neighbors Project 40.00 X 103179 0 28653 364149 0 94296 3 0 1 0 Sar-El Tours & Travel 8 Hahoshen Street Mevassaret Zion IS Travel 264862 Tenfold BPO 18940 Base Camp Rd Monument CO 80132 Transaction Processing 166432 CliftonLarsonAllen LLP 220 S 6th Street Ste 300 Minneapolis MN 55402 Accounting 109186 3 5751891 29460 5751891 39836 39836 1469 0 1469 1469 1469 29460 29830 -370 -370 -370 5948 5873 75 5948 5798774 5873 0 41010 3578282 3578282 173049 42887 130162 52500 52500 560427 309799 250628 19908 8557 11351 160506 83840 76666 64725 29530 35195 13496 13496 321227 321227 135511 80622 28449 26440 89190 29085 55296 4809 62885 15847 44295 2743 37854 30168 7686 422474 404252 14042 4180 59570 20115 39455 177 177 37706 24682 13024 28717 2545 26172 176235 135827 18006 22402 5994439 4796038 1137827 60574 X 1348560 383104 3381476 3850121 252815 29913 26823 238696 195609 75668 43087 32965 30560 4868582 4586510 197649 114291 197649 114291 X 4645455 4456730 25478 15489 4670933 4472219 4868582 4586510 -195665 -3049 0 X X 0 1 X 1 0 X 7745505 7468205 6399099 6088804 5751891 33453504 7745505 7468205 6399099 6088804 5751891 33453504 33453504 15020 15260 17737 18897 41305 108219 18716 5948 24664 33586387 0.99600 0.99700 X 5127 1567 3560 233569 194042 39527 43087 1 Middle East and North Africa 0 0 Grants to Recipients Located in Region 3578282 Middle East and North Africa 0 11 Program Services Travel, honoraria, media productions, conferences, etc. 1217756 0 11 0 0 0 11 4796038 0 4796038 Middle East and North Africa Assistance for indigent people 1040000 wire Middle East and North Africa Ministry Staff Support 10800 wire Middle East and North Africa Ministry Staff Support 8400 wire Middle East and North Africa Ministry staff support and ministry program support 32000 wire Middle East and North Africa Ministry Program Support 27000 wire Middle East and North Africa Ministry Program and Staff Support 54000 wire Middle East and North Africa Ministry support and ministry staff support 60000 wire Middle East and North Africa Ministry Program and Staff Support 19000 check Middle East and North Africa Scholarships to unknown students 10000 wire Middle East and North Africa General Program Support 6000 wire Middle East and North Africa Ministry Program and Staff Support 180000 wire Middle East and North Africa Ministry Staff Support 18000 wire Middle East and North Africa Ministry Conference, Program and Staff Support 100500 wire Middle East and North Africa Ministry and Radio Ministry Support, Ministry program and staff support 98600 wire Middle East and North Africa General Program Support 6000 wire Middle East and North Africa Ministry Support 15000 wire Middle East and North Africa Ministry Support 75000 wire Middle East and North Africa General Program Support 30000 wire Middle East and North Africa Ministry Program Support, Assistance to indigent people 170192 wire Middle East and North Africa General Program Support 6000 wire Middle East and North Africa Audio Bible Program Support 110000 wire Middle East and North Africa Ministry Program Support 10000 wire Middle East and North Africa Ministry Program Support 10000 wire Middle East and North Africa General Program Support 25440 wire Middle East and North Africa Ministry Program, Staff, and Conference Support. Assistance to indigent people 157800 wire Middle East and North Africa Ministry staff support and Scholarships to unknown students 265000 wire Middle East and North Africa Ministry Staff Support and Assistance for indigent people 25000 wire Middle East and North Africa Ministry Staff Support 25000 wire Middle East and North Africa Ministry Staff Support 20000 wire Middle East and North Africa Ministry Support 190000 wire Middle East and North Africa Facility Support 27000 wire Middle East and North Africa Ministry Staff Support 10800 wire Middle East and North Africa General Program Support 10900 wire Middle East and North Africa Ministry Program and Staff Support 40000 wire Middle East and North Africa Ministry Conference and Staff Support 147500 wire Middle East and North Africa Ministry Program and Staff Support 35000 wire Middle East and North Africa Ministry Staff Support 25000 wire Middle East and North Africa Ministry Staff Support 20000 wire Middle East and North Africa Ministry Staff Support 20000 wire Middle East and North Africa Medical Assistance 80000 wire Middle East and North Africa Ministry Support 80200 wire Middle East and North Africa Ministry Staff Support 6000 wire Middle East and North Africa Ministry Support 10000 wire Middle East and North Africa Ministry Staff Support 10000 wire Middle East and North Africa Ministry Staff Support 40000 wire Middle East and North Africa Ministry Program Support 60000 check Middle East and North Africa Ministry Program and Staff Support 111600 wire Middle East and North Africa Ministry Program Support 25000 wire 48 0 0 0 0 0 0 0 Part I, Line 2: Grant agreements are required to be signed by all recipients whereby recipients agree to provide detailed reports of expenditures, which may include copies of receipts, photos of projects and narratives explaining the ultimate impact of the expenditures on recipients' lives. The Joshua Fund periodically audits these reports as well as performs field audits. Grantees also agree to make books and records available to The Joshua Fund upon request. Part I, line 3: The organization tracked expenditures in accordance with the accrual basis of accounting. X X X 0 0 0 0 0 0 0 0 0 Tim Lugbill Executive Director 135000 0 0 0 516 0 11550 0 24483 0 171549 0 0 0 Jeremy Grafman Director - Special Project 122928 0 750 0 276 0 5127 0 24483 0 153564 0 0 0 Carolyn Lugbill Family relationship with Executive Director 52500 Compensation 0 X 8 29460 FMV - Exchange Pricing 0 0 0 0 Part I, Column (b): The number of contributions represents the number of contributions received, not the number of items donated. Form 990, Part VI, Section A, line 2 Joe1 and Lynn Rosenberg - Family relationship Form 990, Part VI, Section B, line 11b Form 990 was prepared by an independent CPA firm and reviewed in detail by the finance team, including the Director of Administration and outsourced accounting firm. The 990 was then emailed to the board of directors for their review, before it was filed with the IRS. Form 990, Part VI, Section B, line 12c Conflict of interest disclosure questionnaires are completed annually by board members and officers. These are then reviewed by the Executive Director and Senior Vice Chairman of the Board. They are then retained for the year. If a conflict of interest were to be identified by the finance team or the board, the person with a conflict would excuse his or her self from the decision making process and the independent board members would vote on whether the transaction was in the best interests of The Joshua Fund. Form 990, Part VI, Section B, line 15 The compensation of the Executive Director and other corporate officers is determined by the independent members of the board who have no conflicts of interest. Comparability data is used in this determination, a process which takes place annually. The compensation process, comparability data used, and decisions reached are documented in the board minutes. Form 990, Part VI, Section C, line 19 The governing documents, financial statements, and conflict of interest policy are all available upon request. Form 990, Part X, Lines 27-29: In accordance with the principles of FASB ASU 2016-14 (ASC 958), the organization has implemented required changes to its audited financial statements for the period ended 12/31/2018. To date, Form 990 and its associated schedules have not been updated to reflect changes made by this standard. Thus, we have reported the revised net asset categories from the audited financial statements as follows on Form 990, Part X, Lines 27-29: Line 27 - Net assets without donor restrictions $4,456,730 Line 29 - Net assets with donor restrictions 15,489 __________ Total net assets $4,472,219 MidEast Initiative LLC 2207 Concord Pike 538 Wilmington DE 198032908 464897495 Charitable & Educational Activities DE 0 85924 The Joshua Fund Joshua Fund - The Foundation for the Blessing of Israel (RA) 1 Rabbi Akiva St PO Box 2707 Jerusalem IS 92106 Initiation & management of social & humanitarian projects IS 501(c)(3) The Joshua Fund 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 Joshua Fund - The Foundation for the Blessing of Israel (RA) B Joshua Fund - The Foundation for the Blessing of Israel (RA) O