2016-11-08T14:59:07-06:00 2015-12-31 363990892 Capin Crouse LLP 1255 Lakes Parkway STE 130 Lawrenceville GA 30043 990 2015-01-01 582134253 Elam Ministries ELAM 7706648800 5755 Northpoint Parkway No 217 Alpharetta GA 30022 David Yeghnazar US Director 7706648800 2016-11-08 1 David C Moja P00747006 6785185301 2015 2017-02-10 21:41:12Z David Yeghnazar 5755 Northpoint Parkway No 217 Alpharetta GA 30022 5621016 0 X www.elam.com X 1994 GA Strengthen & expand the Church by training leaders & workers for effective ministry of the Gospel. 8 5 12 7 0 0 7150734 5557371 17695 62368 -246 476 0 0 7168183 5620215 5975662 4929102 0 0 728104 720632 0 0 340177 730217 935037 7433983 6584771 -265800 -964556 2945413 1906537 369450 297043 2575963 1609494 X 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. 0 0 6052436 4929102 62368 Elam provided discipleship and Bible training to help Persian-speaking people serve in Christian ministry within the church. In 2015, we had discipleship conferences, advanced Bible courses, distance learning programs, and our three-month leadership course. We also continued to develop our women's ministry to bring healing where there has been abuse, promote a healthy view of women's value, and provide pastoral counseling. We continued to print and distribute Bibles and New Testaments in Persian. Action Bible New Testaments and entire Action Bibles for children were also printed in 2015.We published and printed Christian literature for discipleship, Bible study, evangelism, and discipleship. We also produced TV programs in Persian to advance Bible teaching and discipleship. This includes programming for women, children, Christian worship, and evangelism. These programs were broadcast on satellite TV and over the Internet.Lastly we provided advocacy, financial support and pastoral care for persecuted Persian-speaking Christians and their families. We also have a growing outreach program to Persian-speaking refugees in Europe, primarily through partnering with churches to assist them in outreach and integration of refugees into local communities. 6052436 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 19 0 1 12 1 0 0 0 0 0 0 0 0 0 0 X 8 5 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 GA X David Yeghnazar 7706648800 5755 Northpoint Parkway No 217 Alpharetta GA 30022 Samuel Yeghnazar Intl. Director 2.00 X X 0 0 0 Ann Buwalda Secretary 3.00 X X 0 0 0 Tom Waller Treasurer 1.00 X X 0 0 0 Ethan Erkel Director 10.00 X 42000 0 0 William T Dunn Director 1.00 X 0 0 0 Kathy Giske Director 1.00 X 0 0 0 Reza Roshanzamir Director 5.00 X 0 0 0 Andrew Yeghnazar Director 2.00 X 0 0 0 David Yeghnazar US Director 40.00 X 152706 0 0 194706 0 0 1 0 1 0 Ritz Carlton Reynolds Plantation 1 Lake Oconee Trail Greensboro GA 30642 Event 139705 World Touch Media 3675 Fair Dawn Dr Colorado Springs CO 80920 Bible printing 128536 2 5557371 8915 5557371 Other program revenue 900099 36774 36774 Bible ed resources 900099 25594 25594 62368 1277 1277 801 -801 -801 -801 5620215 62368 0 476 7313 7313 4921789 4921789 150561 96643 19403 34515 478468 299192 15371 163905 41187 31536 2060 7591 50416 35292 2520 12604 1374 485 889 51684 51684 246838 191407 34431 21000 182557 143308 30398 8851 7028 15 4409 2604 34863 15549 5445 13869 151071 103613 8789 38669 48576 31573 7288 9715 3515 3515 Events 188025 169222 18803 Automobile 11407 2363 1120 7924 Misc. 8099 3136 4836 127 6584771 6052436 192158 340177 X 848292 367266 1021377 544641 502057 435069 112500 100000 5000 32045 33297 639244 219181 424142 420063 6201 2945413 1906537 100450 28043 269000 269000 369450 297043 X 1084116 753543 1491847 855951 2575963 1609494 2945413 1906537 -964556 -1913 0 X X 0 1 X 1 0 X 5320721 6550009 5494684 7150734 5548456 30064604 5320721 6550009 5494684 7150734 5548456 30064604 6754859 23309745 1245 3846 2593 1971 1277 10932 30075536 201472 0.77500 0.69300 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 436264 99143 337121 6356 6356 0 44743 35130 9613 151881 78552 73329 420063 5620215 0 5620215 0 5620215 6586684 1913 1913 6584771 0 6584771 1 Europe (Including Iceland & Greenland 0 0 Grants to recipients located in region 4620506 Russia & the Newly Independent States 0 0 Grants to recipients located in region 109205 East Asia 0 0 Grants to recipients located in region 24000 Europe (Including Iceland & Greenland 0 0 Program services Travel to region 51273 0 0 0 0 0 0 4804984 0 4804984 Europe (Including Iceland & Greenland) Leadership Training 4379293 Wire transfer Europe (Including Iceland & Greenland) Leadership Training 17491 Computers, electronics, Bibles and supplies Cost Russia & the Newly Independent States Leadership Training 102560 Wire transfer North America Church planting 13417 Wire transfer 1 2 Ministry support Europe 5 220234 Wire transfer Ministry support Russia 1 6645 Wire transfer Ministry support East Asia 1 24000 Wire transfer Ministry support North America 1 5752 Wire transfer 0 0 0 0 0 0 Part I, Line 2: Elam obtains and reviews written financial reports from partners in relation to programs the organization has granted funds to support. In addition, Elam staff and board members perform site visits frequently to field operations to observe the work and talk to people involved with 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. 1 Ministry Support 1 1000 Benevolence 4 2000 4313 Cost Assistance with bills and gifts of household items and furniture. Part I, Line 2: The organization accepts limited appeals from other organizations and individuals that promote the organization's mission. These requests are reviewed and approved by the Board. The requesting organization/individual provides follow-up on compliance of the use of the grant in accordance with the reward. X X 0 0 0 0 0 0 0 0 0 David Yeghnazar US Director 139778 0 0 0 12928 0 0 0 0 0 152706 0 0 0 Part I, Line 3 The US Director's compensation is based on the results of a comprehensive compensation study the organization purchased in a prior year to determine reasonableness of compensation. The study was based on similar size and type nonprofits. The compensation was also approved by the independent board of directors. The US Director's base compensation has not changed since 2012. All bonuses and other compensation is approved by the independent board of directors. The approval is documented in the Board minutes. David Yeghnazar U.S. Director Moving assistance X 125000 100000 0 1 1 100000 Samuel Yeghnazar Board Member 118893 Missionary support Support ministry work consistent with the organization's exempt purpose. Reza Roshanzamir Board Member 63000 Missionary support Support ministry work consistent with the organization's exempt purpose. Form 990, Part VI, Section A, line 2 Sam, David, and Andrew Yeghnazar - family relationship. Form 990, Part VI, Section B, line 11 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 prior year to determine reasonableness of compensation. The study was based on similar size and type nonprofits. The compensation was also approved by the independent board of directors. 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: 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.