ELAM MINISTRIES INC: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization: ELAM MINISTRIES INC (EIN 58-2134253)
Tax period: 2016-01-01 to 2016-12-31
Filed: 2017-10-05
IRS object ID: 201742789349301084
Schema version: 2016v3.0
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule F
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2017-10-05T16:56:19-05:00	ReturnTs
Tax Period End	2016-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	363990892	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Capin Crouse LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1255 Lakes Parkway Suite 130	AddressLine1Txt
City	Lawrenceville	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	30043	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2016-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	582134253	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Elam Ministries	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	ELAM	BusinessNameControlTxt
Phone	7706648800	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5755 Northpoint Parkway No 217	AddressLine1Txt
City	Alpharetta	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	30022	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	David Yeghnazar	PersonNm
Person Title	US Director	PersonTitleTxt
Phone	7706648800	PhoneNum
Signature	2017-10-05	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Francis K Brown II	PreparerPersonNm
PTIN	P00465640	PTIN
Phone	6785185301	PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	173.240.105.108	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2017-10-05	IPDt
IP Tm	15:55:58	IPTm
IP Timezone	MD	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	3FA434133A238730998D7A9D41C1B7FA54277518	AtSubmissionCreationDeviceId
At Submission Filing Device Id	8B87D0E9C94A533F7900D87E9B53B747997F3410	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2016	TaxYr
Build TS	2021-01-29 14:40:06Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	David Yeghnazar	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5755 Northpoint Parkway No 217	AddressLine1Txt
City	Alpharetta	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	30022	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$5,491,160	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	www.elam.com	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1994	FormationYr
Legal Domicile State	GA	LegalDomicileStateCd
Activity Or Mission	Strengthen & expand the Church by training leaders & workers for effective ministry of the Gospel.	ActivityOrMissionDesc
Voting Members Governing Body	8	VotingMembersGoverningBodyCnt
Voting Members Independent	4	VotingMembersIndependentCnt
Total Employee	16	TotalEmployeeCnt
Total Volunteers	10	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$5,557,371	PYContributionsGrantsAmt
CY Contributions Grants	$5,454,899	CYContributionsGrantsAmt
PY Program Service Revenue	$62,368	PYProgramServiceRevenueAmt
CY Program Service Revenue	$19,628	CYProgramServiceRevenueAmt
PY Investment Income	$476	PYInvestmentIncomeAmt
CY Investment Income	-$448	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$5,620,215	PYTotalRevenueAmt
CY Total Revenue	$5,474,079	CYTotalRevenueAmt
PY Grants And Similar Paid	$4,929,102	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$3,476,156	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$720,632	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$960,945	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$384,933	CYTotalFundraisingExpenseAmt
PY Other Expenses	$935,037	PYOtherExpensesAmt
CY Other Expenses	$1,053,708	CYOtherExpensesAmt
PY Total Expenses	$6,584,771	PYTotalExpensesAmt
CY Total Expenses	$5,490,809	CYTotalExpensesAmt
PY Revenues Less Expenses	-$964,556	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$16,730	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,906,537	TotalAssetsBOYAmt
Total Assets EOY	$1,879,888	TotalAssetsEOYAmt
Total Liabilities BOY	$297,043	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$306,832	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,609,494	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,573,056	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	Elam's mission is to strengthen and expand the Church by training leaders and workers for effective ministry of the gospel; equipping the Church with resources to minister to people; and to send leaders and workers to strengthen existing churches, (continued on Schedule O) (continued from Part III, line 1) establish new churches and provide relief for the persecuted and the poor.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$4,874,766	ExpenseAmt
Grant	$3,476,156	GrantAmt
Revenue	$19,628	RevenueAmt
Desc	The faithful partnership of our supporters has allowed us to continue to strengthen and expand the church in the Iran region and beyond with the combined work with our partner organizations. In 2016, we served several thousand Persian-speakers in Christian ministry through Bible conferences, advanced Bible training, accredited distance learning programs, and our three-month Christian leadership course. This included developing our ministry to provide targeted Bible training, care, and counseling to a growing number women who have experience abuse or oppression.We also continued in 2016 to print and distribute Bibles, New Testaments, and children's Bibles in Persian. We also translated, published and printed four new titles in Christian literature for use in evangelism, Bible training, and Christian education. Seventy titles were reprinted. Our media department produced weekly Christian TV programming in Persian for women, children, Christian worship, and evangelism. These programs were broadcast on satellite TV and made available via the Internet.Lastly, in 2016 we provided advocacy and financial support for over thirty persecuted Christians and their families. We also partnered with various churches across Europe to assist them in outreach and integration of Persian-speaking refugees into their local communities.	Desc
Total Program Service Expenses	$4,874,766	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	Yes (1)	ForeignOfficeInd
Foreign Activities	Yes (1)	ForeignActivitiesInd
More Than5000 K To Org	Yes (1)	MoreThan5000KToOrgInd
More Than5000 K To Individuals	Yes (1)	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	Yes (1)	LoanOutstandingInd
Grant To Related Person	Yes (1)	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	0	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	15	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	16	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Form8899 Filedind	0	Form8899Filedind
Indoor Tanning Services	0	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	8	GoverningBodyVotingMembersCnt
Independent Voting Member	4	IndependentVotingMemberCnt
Family Or Business Rln	Yes (1)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	0	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	GA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	David Yeghnazar	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	7706648800	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5755 Northpoint Parkway No 217	AddressLine1Txt
City	Alpharetta	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	30022	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
Samuel Yeghnazar
Intl. Director	2.00	Yes (X)	Yes (X)	$0	$0	$0
Ann Buwalda
Secretary	3.00	Yes (X)	Yes (X)	$0	$0	$0
Tom Waller
Treasurer	1.00	Yes (X)	Yes (X)	$0	$0	$0
Ethan Erkel
Director/Technology Director	50.00	Yes (X)		$54,167	$0	$13,578
William T Dunn
Director	1.00	Yes (X)		$0	$0	$0
Kathy Giske
Director	1.00	Yes (X)		$0	$0	$0
Reza Roshanzamir
Director	5.00	Yes (X)		$0	$0	$0
Andrew Yeghnazar
Director	2.00	Yes (X)		$0	$0	$0
David Yeghnazar
US Director	40.00		Yes (X)	$119,918	$0	$14,007

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$174,085	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$27,585	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
Ritz Carlton
15000 North Secret Springs Drive	Marana	AZ	85658	Event	$186,119
World Touch Media
3675 Fair Dawn Dr	Colorado Springs	CO	80920	Bible printing	$119,606

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	2	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$5,454,899	AllOtherContributionsAmt
Noncash Contributions	$20,181	NoncashContributionsAmt
Total Contributions	$5,454,899	TotalContributionsAmt

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$19,628	TotalRevenueColumnAmt
Related Or Exempt Func Income	$19,628	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$19,628	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$358	TotalRevenueColumnAmt
Exclusion	$358	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$16,275	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$15,956	SecuritiesAmt
Other	$1,125	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$319	SecuritiesAmt
Other	-$1,125	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$806	TotalRevenueColumnAmt
Exclusion	-$806	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$5,474,079	TotalRevenueColumnAmt
Related Or Exempt Func Income	$19,628	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	-$448	ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$4,700	TotalAmt
Program Services	$4,700	ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$3,471,456	TotalAmt
Program Services	$3,471,456	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$201,671	TotalAmt
Program Services	$147,690	ProgramServicesAmt
Management And General	$5,996	ManagementAndGeneralAmt
Fundraising	$47,985	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$620,600	TotalAmt
Program Services	$427,268	ProgramServicesAmt
Management And General	$21,474	ManagementAndGeneralAmt
Fundraising	$171,858	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$74,749	TotalAmt
Program Services	$62,747	ProgramServicesAmt
Management And General	$1,499	ManagementAndGeneralAmt
Fundraising	$10,503	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$63,925	TotalAmt
Program Services	$45,572	ProgramServicesAmt
Management And General	$2,078	ManagementAndGeneralAmt
Fundraising	$16,275	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$38,607	TotalAmt
Program Services	$28,652	ProgramServicesAmt
Management And General	$9,955	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$54,292	TotalAmt
Management And General	$54,292	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$285,574	TotalAmt
Program Services	$218,463	ProgramServicesAmt
Management And General	$41,477	ManagementAndGeneralAmt
Fundraising	$25,634	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$1,610	TotalAmt
Management And General	$110	ManagementAndGeneralAmt
Fundraising	$1,500	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$142,275	TotalAmt
Program Services	$93,747	ProgramServicesAmt
Management And General	$39,081	ManagementAndGeneralAmt
Fundraising	$9,447	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$12,871	TotalAmt
Program Services	$70	ProgramServicesAmt
Management And General	$11,630	ManagementAndGeneralAmt
Fundraising	$1,171	FundraisingAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$238	TotalAmt
Program Services	$238	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$29,094	TotalAmt
Program Services	$11,775	ProgramServicesAmt
Management And General	$5,131	ManagementAndGeneralAmt
Fundraising	$12,188	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$196,978	TotalAmt
Program Services	$119,620	ProgramServicesAmt
Management And General	$21,973	ManagementAndGeneralAmt
Fundraising	$55,385	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$225,412	TotalAmt
Program Services	$202,874	ProgramServicesAmt
Fundraising	$22,538	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$52,243	TotalAmt
Program Services	$33,958	ProgramServicesAmt
Management And General	$7,836	ManagementAndGeneralAmt
Fundraising	$10,449	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$2,392	TotalAmt
Management And General	$2,392	ManagementAndGeneralAmt

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$12,122	TotalAmt
Program Services	$5,936	ProgramServicesAmt
Management And General	$6,186	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$5,490,809	TotalAmt
Program Services	$4,874,766	ProgramServicesAmt
Management And General	$231,110	ManagementAndGeneralAmt
Fundraising	$384,933	FundraisingAmt

Field	Value	IRS element (for citing)
Joint Costs	Yes (X)	JointCostsInd

Total Joint Costs TotalJointCostsGrp

Field	Value	IRS element (for citing)
Total	$225,411	TotalAmt
Program Services	$202,870	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$22,541	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$367,266	BOYAmt
EOY	$635,292	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$544,641	BOYAmt
EOY	$216,976	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$430,246	BOYAmt
EOY	$491,048	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$4,823	BOYAmt
EOY	$6,122	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
BOY	$100,000	BOYAmt
EOY	$88,800	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$33,297	BOYAmt
EOY	$60,986	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$626,106	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$255,868	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$420,063	BOYAmt
EOY	$370,238	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$6,201	BOYAmt
EOY	$10,426	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,906,537	BOYAmt
EOY	$1,879,888	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$28,043	BOYAmt
EOY	$37,832	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$269,000	BOYAmt
EOY	$269,000	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$297,043	BOYAmt
EOY	$306,832	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$753,543	BOYAmt
EOY	$941,757	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$855,951	BOYAmt
EOY	$631,299	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,609,494	BOYAmt
EOY	$1,573,056	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,906,537	BOYAmt
EOY	$1,879,888	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	-$16,730	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	-$19,708	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	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 (1)	AuditCommitteeInd
Federal Grant Audit Required	0	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	$6,550,009	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$5,494,684	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$7,150,734	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$5,548,456	CurrentTaxYearMinus1YearAmt
Current Tax Year	$5,454,899	CurrentTaxYearAmt
Total	$30,198,782	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$6,550,009	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$5,494,684	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$7,150,734	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$5,548,456	CurrentTaxYearMinus1YearAmt
Current Tax Year	$5,454,899	CurrentTaxYearAmt
Total	$30,198,782	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$7,134,157	SubstantialContributorsTotAmt
Public Support Total170	$23,064,625	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$3,846	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,593	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,971	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,277	CurrentTaxYearMinus1YearAmt
Current Tax Year	$358	CurrentTaxYearAmt
Total	$10,045	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$30,208,827	TotalSupportAmt
Gross Receipts Rltd Activities	$200,069	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.76350	PublicSupportCY170Pct
Public Support PY170	0.77500	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

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$436,264	OtherCostOrOtherBasisAmt
Depreciation	$113,685	DepreciationAmt
Book Value	$322,579	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$6,356	OtherCostOrOtherBasisAmt
Depreciation	$6,356	DepreciationAmt
Book Value	$0	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$39,373	OtherCostOrOtherBasisAmt
Depreciation	$32,833	DepreciationAmt
Book Value	$6,540	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$144,113	OtherCostOrOtherBasisAmt
Depreciation	$102,994	DepreciationAmt
Book Value	$41,119	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$370,238	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$5,461,396	TotalRevEtcAuditedFinclStmtAmt
Donated Services And Use Fclts	$7,025	DonatedServicesAndUseFcltsAmt
Other Revenue	-$19,708	OtherRevenueAmt
Revenue Not Reported	-$12,683	RevenueNotReportedAmt
Revenue Subtotal	$5,474,079	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$5,474,079	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$5,497,834	TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts	$7,025	DonatedServicesUseFcltsAmt
Expenses Not Reported	$7,025	ExpensesNotReportedAmt
Expenses Subtotal	$5,490,809	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$5,490,809	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

Part X, Line 2:

The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statements of activities. As of December 31, 2016 and 2015, Elam had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. Elam files information tax returns in the U.S. and various states. Elam is generally no longer subject to U.S. federal and state income tax examinations by tax authorities for years before 2013.

Part XI, Line 2d - Other Adjustments:

Currency exchange rate loss -19,708.

Schedule F IRS990ScheduleF

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp (5 entries)

RegionRegionTxt	EmployeeEmployeeCnt	Type Of Activities ConductedTypeOfActivitiesConductedTxt	Region Total ExpendituresRegionTotalExpendituresAmt	Specific Services ProvidedSpecificServicesProvidedTxt
Europe (Including Iceland & Greenland)	0	Grants to recipients located in region	$3,178,134
Russia & the Newly Independent States	0	Grants to recipients located in region	$216,985
East Asia	0	Grants to recipients located in region	$24,000
Europe (Including Iceland & Greenland)	1	Program services	$202,645	Travel to region & Employee compensation
North America - Canada and Mexico	0	Grants to recipients located in region	$52,337

Field	Value	IRS element (for citing)
Subtotal Offices	0	SubtotalOfficesCnt
Subtotal Employees	1	SubtotalEmployeesCnt
Continutation Total Office	0	ContinutationTotalOfficeCnt
Continutation Total Employee	0	ContinutationTotalEmployeeCnt
Total Office	0	TotalOfficeCnt
Total Employee	1	TotalEmployeeCnt
Subtotal Spent	$3,674,101	SubtotalSpentAmt
Continuation Spent	$0	ContinuationSpentAmt
Total Spent	$3,674,101	TotalSpentAmt

Grants To Org Outside US GrantsToOrgOutsideUSGrp (3 entries)

RegionRegionTxt	Purpose Of GrantPurposeOfGrantTxt	Cash GrantCashGrantAmt	Manner Of Cash DisbursementMannerOfCashDisbursementTxt	Non Cash AssistanceNonCashAssistanceAmt	Description Of Non Cash AsstDescriptionOfNonCashAsstTxt	Valuation Method UsedValuationMethodUsedDesc
Europe (Including Iceland & Greenland)	Leadership Training, church planting, Bible distribution	$1,425,900	Wire transfer	$8,673	Computers, electronics, Bibles and supplies	Cost
Europe (Including Iceland & Greenland)	Leadership Training, church planting, Bible distribution	$1,456,226	Wire transfer	$7,741	Computers, electronics, Bibles and supplies	Cost
Russia & the Newly Independent States	Leadership Training	$216,985	Wire transfer	$0

Field	Value	IRS element (for citing)
Total501c3 Org	3	Total501c3OrgCnt

Foreign Individuals Grants ForeignIndividualsGrantsGrp (3 entries)

Type Of AssistanceTypeOfAssistanceTxt	RegionRegionTxt	RecipientRecipientCnt	Cash GrantCashGrantAmt	Manner Of Cash DisbursementMannerOfCashDisbursementTxt
Ministry support	Europe	7	$279,594	Wire transfer
Ministry support	East Asia	1	$24,000	Wire transfer
Ministry support	North America	1	$52,337	Wire transfer

Field	Value	IRS element (for citing)
Transfer To Foreign Corp	0	TransferToForeignCorpInd
Interest In Foreign Trust	0	InterestInForeignTrustInd
Foreign Corp Ownership	0	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	0	PassiveForeignInvestmestCoInd
Foreign Partnership	0	ForeignPartnershipInd
Boycott Countries	0	BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
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 the 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 expeditures and accounts for the activity according to accrual basis of accounting.
Part III, Col (c):	Number of recipients represent actual number of grantees.

Schedule L IRS990ScheduleL

Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp (2 entries)

Relationship With OrgRelationshipWithOrgTxt	Loan PurposeLoanPurposeTxt	Loan From OrganizationLoanFromOrganizationInd	Original PrincipalOriginalPrincipalAmt	Balance DueBalanceDueAmt	DefaultDefaultInd	Board Or Committee ApprovalBoardOrCommitteeApprovalInd	Written AgreementWrittenAgreementInd
David Yeghnazar
U.S. Director	Moving assistance	Yes (X)	$125,000	$87,500	0	Yes (1)	Yes (1)
David Yeghnazar
	Reimbursement of personal expense	Yes (X)	$1,300	$1,300	0	0	0

Field	Value	IRS element (for citing)
Total Balance Due	$88,800	TotalBalanceDueAmt

Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp (5 entries)

Relationship With OrgRelationshipWithOrgTxt	Cash GrantCashGrantAmt	Type Of AssistanceTypeOfAssistanceTxt	Assistance PurposeAssistancePurposeTxt
Samuel Yeghnazar
Board Member	$108,775	Missionary support	Support ministry work consistent with the organization's exempt purpose.
Reza Roshanzamir
Board Member	$84,000	Missionary support	Support ministry work consistent with the organization's exempt purpose.
Judith Roshanzamir
Family member of Reza Roshanzamir, Board member	$25,653	Missionary support	support ministry work consistent with the organization's exempt purpose.
Linaria Yeghnazar
Family member of Samuel Yeghnazar, Board member	$27,446	Missionary support	support ministry work consistent with the organization's exempt purpose.
Louise Yeghnazar
Family member of David Yeghnazar, Officer	$19,610	Missionary support	support ministry work consistent with the organization's exempt purpose.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Section A, line 2	Sam, David, and Andrew Yeghnazar - family relationship.
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, this 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 in detail by the outsourced controller and the organization's top management. The reviewed 990 is then forwarded to the board of directors prior to filing.
Form 990, Part VI, Section B, line 12c	A conflict of interest questionnaire is sent to each of the board of directors annually. If a board member 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 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	The US 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 nonprofits. No change has been made to compensation. The compensation was also approved by the independent board of directors. The approval is documented in the Board minutes. The organization does not compensate any other officers or key employees. Therefore, line 15b was answered "no" in accordance with the instructions.
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 XI, line 9:	Currency exchange rate loss -19,708.
Form 990, Part XII, Line 2c:	This process has not changed since the prior year. The organization has a finance committee that assumes responsibility for oversight of the audit of its financial statements and selection of an independent auditor.