ELAM MINISTRIES INC: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization: ELAM MINISTRIES INC (EIN 58-2134253)
Tax period: 2013-01-01 to 2013-12-31
Filed: 2014-10-14
IRS object ID: 201402879349301350
Schema version: 2013v3.0
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 I
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2014-10-14T10:14:35-05:00	ReturnTs
Tax Period End	2013-12-31	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	BusinessNameLine1

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1255 Lakes Parkway STE 130	AddressLine1
City	Lawrenceville	City
State	GA	State
ZIP Code	30043	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2013-01-01	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	BusinessNameLine1

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	AddressLine1
City	Alpharetta	City
State	GA	State
ZIP Code	30022	ZIPCode

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	David Yeghnazar	PersonNm
Person Title	US Director	PersonTitleTxt
Phone	7706648800	PhoneNum
Signature	2014-10-14	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	David C Moja	PreparerPersonNm
PTIN	P00747006	PTIN
Phone	6785185301	PhoneNum

Field	Value	IRS element (for citing)
Tax	2013	TaxYr
Build TS	2015-11-30 17:44:51Z	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	AddressLine1
City	Alpharetta	City
State	GA	State
ZIP Code	30022	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	$5,543,889	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	7	VotingMembersGoverningBodyCnt
Voting Members Independent	4	VotingMembersIndependentCnt
Total Employee	12	TotalEmployeeCnt
Total Volunteers	7	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$6,550,009	PYContributionsGrantsAmt
CY Contributions Grants	$5,494,684	CYContributionsGrantsAmt
PY Program Service Revenue	$59,568	PYProgramServiceRevenueAmt
CY Program Service Revenue	$40,810	CYProgramServiceRevenueAmt
PY Investment Income	-$1,545	PYInvestmentIncomeAmt
CY Investment Income	$1,994	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$6,608,032	PYTotalRevenueAmt
CY Total Revenue	$5,537,488	CYTotalRevenueAmt
PY Grants And Similar Paid	$4,662,172	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$4,090,843	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$654,018	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$673,447	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$252,870	CYTotalFundraisingExpenseAmt
PY Other Expenses	$592,787	PYOtherExpensesAmt
CY Other Expenses	$647,043	CYOtherExpensesAmt
PY Total Expenses	$5,908,977	PYTotalExpensesAmt
CY Total Expenses	$5,411,333	CYTotalExpensesAmt
PY Revenues Less Expenses	$699,055	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$126,155	CYRevenuesLessExpensesAmt
Total Assets BOY	$3,091,690	TotalAssetsBOYAmt
Total Assets EOY	$3,217,116	TotalAssetsEOYAmt
Total Liabilities BOY	$366,182	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$375,353	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$2,725,508	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$2,841,763	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	$4,964,436	ExpenseAmt
Grant	$4,090,843	GrantAmt
Revenue	$40,810	RevenueAmt
Desc	Elam partners with established overseas organizations that help fulfill the organization's stated purpose. The organization seeks and obtains relevant and required organizational and financial details of all partner organizations, including specific project details and budgets for any designated grants made. The organization also seeks and obtains financial reports and organizational information from partner organizations. Whenever possible, we conduct personal visits to verify progress and completion of projects funded.	Desc
Total Program Service Expenses	$4,964,436	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	0	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	Yes (1)	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	7	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	12	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
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	7	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	Yes (1)	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	BusinessNameLine1

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	AddressLine1
City	Alpharetta	City
State	GA	State
ZIP Code	30022	ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (8 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
Reza Roshanzamir
Director	5.00	Yes (X)		$0	$0	$0
William T Dunn
Director	1.00	Yes (X)		$0	$0	$0
Kathy Giske
Director	1.00	Yes (X)		$0	$0	$0
Andrew Yeghnazar
Director	2.00	Yes (X)		$0	$0	$0
David Yeghnazar
US Director	40.00		Yes (X)	$126,181	$0	$11,073

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$126,181	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$11,073	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
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$5,494,684	AllOtherContributionsAmt
Noncash Contributions	$5,802	NoncashContributionsAmt
Total Contributions	$5,494,684	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Bible ed resources	900099	$31,069	$31,069
Other program revenue	900099	$9,741	$9,741

Field	Value	IRS element (for citing)
Total Program Service Revenue	$40,810	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,593	TotalRevenueColumnAmt
Exclusion	$2,593	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$5,802	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$5,802	SecuritiesAmt
Other	$599	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$0	SecuritiesAmt
Other	-$599	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$599	TotalRevenueColumnAmt
Exclusion	-$599	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$5,537,488	TotalRevenueColumnAmt
Related Or Exempt Func Income	$40,810	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$1,994	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$1,000	TotalAmt
Program Services	$1,000	ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$28,241	TotalAmt
Program Services	$28,241	ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$4,061,602	TotalAmt
Program Services	$4,061,602	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$137,254	TotalAmt
Program Services	$96,946	ProgramServicesAmt
Management And General	$6,810	ManagementAndGeneralAmt
Fundraising	$33,498	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$461,275	TotalAmt
Program Services	$300,405	ProgramServicesAmt
Management And General	$39,617	ManagementAndGeneralAmt
Fundraising	$121,253	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$27,571	TotalAmt
Program Services	$20,679	ProgramServicesAmt
Management And General	$1,378	ManagementAndGeneralAmt
Fundraising	$5,514	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$47,347	TotalAmt
Program Services	$32,338	ProgramServicesAmt
Management And General	$3,459	ManagementAndGeneralAmt
Fundraising	$11,550	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$5,770	TotalAmt
Program Services	$1,550	ProgramServicesAmt
Management And General	$4,220	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$40,086	TotalAmt
Management And General	$40,086	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$65,986	TotalAmt
Program Services	$52,727	ProgramServicesAmt
Management And General	$2,459	ManagementAndGeneralAmt
Fundraising	$10,800	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$125,724	TotalAmt
Program Services	$81,636	ProgramServicesAmt
Management And General	$31,580	ManagementAndGeneralAmt
Fundraising	$12,508	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$48,526	TotalAmt
Program Services	$27,703	ProgramServicesAmt
Management And General	$15,983	ManagementAndGeneralAmt
Fundraising	$4,840	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$158,942	TotalAmt
Program Services	$92,434	ProgramServicesAmt
Management And General	$34,653	ManagementAndGeneralAmt
Fundraising	$31,855	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$152,353	TotalAmt
Program Services	$137,118	ProgramServicesAmt
Fundraising	$15,235	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$29,249	TotalAmt
Program Services	$19,481	ProgramServicesAmt
Management And General	$4,202	ManagementAndGeneralAmt
Fundraising	$5,566	FundraisingAmt

Other Expenses OtherExpensesGrp

Field	Value	IRS element (for citing)
Desc	Miscellaneous	Desc
Total	$20,407	TotalAmt
Program Services	$10,576	ProgramServicesAmt
Management And General	$9,580	ManagementAndGeneralAmt
Fundraising	$251	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$5,411,333	TotalAmt
Program Services	$4,964,436	ProgramServicesAmt
Management And General	$194,027	ManagementAndGeneralAmt
Fundraising	$252,870	FundraisingAmt

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

Total Joint Costs TotalJointCostsGrp

Field	Value	IRS element (for citing)
Total	$152,353	TotalAmt
Program Services	$137,118	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$15,235	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$728,074	BOYAmt
EOY	$1,298,166	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$866,866	BOYAmt
EOY	$1,369,419	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,046,869	BOYAmt
EOY	$4,135	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
EOY	$125,000	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
EOY	$3,000	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$41,453	BOYAmt
EOY	$28,204	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$521,153	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$131,961	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$408,428	BOYAmt
EOY	$389,192	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,091,690	BOYAmt
EOY	$3,217,116	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$16,182	BOYAmt
EOY	$25,353	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$350,000	BOYAmt
EOY	$350,000	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$366,182	BOYAmt
EOY	$375,353	EOYAmt

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

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$707,576	BOYAmt
EOY	$769,233	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,017,932	BOYAmt
EOY	$2,072,530	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,725,508	BOYAmt
EOY	$2,841,763	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,091,690	BOYAmt
EOY	$3,217,116	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$126,155	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	-$9,900	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	$4,208,236	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$4,179,042	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$5,320,721	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$6,550,009	CurrentTaxYearMinus1YearAmt
Current Tax Year	$5,494,684	CurrentTaxYearAmt
Total	$25,752,692	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$4,208,236	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$4,179,042	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$5,320,721	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$6,550,009	CurrentTaxYearMinus1YearAmt
Current Tax Year	$5,494,684	CurrentTaxYearAmt
Total	$25,752,692	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$7,116,712	SubstantialContributorsTotAmt
Public Support Total170	$18,635,980	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,653	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,070	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,245	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$3,846	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,593	CurrentTaxYearAmt
Total	$12,407	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$15,253	CurrentTaxYearMinus4YearsAmt
Total	$15,253	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$25,780,352	TotalSupportAmt
Gross Receipts Rltd Activities	$138,814	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.72290	PublicSupportCY170Pct
Public Support PY170	0.75300	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part IV Form990ScheduleAPartIVGrp

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule A, Part II, Line 10, Explanation of Other Income:	FormAndLineReferenceDesc
Explanation	other income - 2009 Amount: $ 15,253.	ExplanationTxt

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	$436,263	OtherCostOrOtherBasisAmt
Depreciation	$70,059	DepreciationAmt
Book Value	$366,204	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$6,356	OtherCostOrOtherBasisAmt
Depreciation	$4,202	DepreciationAmt
Book Value	$2,154	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$31,919	OtherCostOrOtherBasisAmt
Depreciation	$21,385	DepreciationAmt
Book Value	$10,534	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$46,615	OtherCostOrOtherBasisAmt
Depreciation	$36,315	DepreciationAmt
Book Value	$10,300	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$389,192	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$5,550,488	TotalRevEtcAuditedFinclStmtAmt
Donated Services And Use Fclts	$13,000	DonatedServicesAndUseFcltsAmt
Revenue Not Reported	$13,000	RevenueNotReportedAmt
Revenue Subtotal	$5,537,488	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$5,537,488	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$5,434,233	TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts	$13,000	DonatedServicesUseFcltsAmt
Other Expenses Included	$9,900	OtherExpensesIncludedAmt
Expenses Not Reported	$22,900	ExpensesNotReportedAmt
Expenses Subtotal	$5,411,333	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$5,411,333	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, 2013 and 2012, 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 Georgia. Elam is generally no longer subject to U.S. federal and state income tax examinations by tax authorities for years before 2009.

Part XII, Line 2d - Other Adjustments:

Loss from prior year uncollectible pledges 9,900.

Schedule F IRS990ScheduleF

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

Account Activities Outside US AccountActivitiesOutsideUSGrp (3 entries)

RegionRegionTxt	Type Of Activities ConductedTypeOfActivitiesConductedTxt	Region Total ExpendituresRegionTotalExpendituresAmt	Specific Services ProvidedSpecificServicesProvidedTxt
Europe (Including Iceland & Greenland	Grants to recipients located in region	$4,017,265
Russia & the Newly Independent States	Grants to recipients located in region	$44,337
Europe (Including Iceland & Greenland	Program services	$52,397	Travel to region

Field	Value	IRS element (for citing)
Subtotal Offices	0	SubtotalOfficesCnt
Subtotal Employees	0	SubtotalEmployeesCnt
Continutation Total Office	0	ContinutationTotalOfficeCnt
Continutation Total Employee	0	ContinutationTotalEmployeeCnt
Total Office	0	TotalOfficeCnt
Total Employee	0	TotalEmployeeCnt
Subtotal Spent	$4,113,999	SubtotalSpentAmt
Continuation Spent	$0	ContinuationSpentAmt
Total Spent	$4,113,999	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)	Ministry support	$144,960	Wire transfer	$24,305	Computers, electronics and resources	Cost
Russia & the Newly Independent States	Ministry support	$44,337	Wire transfer
Europe (Including Iceland & Greenland)	Ministry support	$3,651,000	Wire transfer

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

Foreign Individuals Grants ForeignIndividualsGrantsGrp

Field	Value	IRS element (for citing)
Type Of Assistance	Ministry support	TypeOfAssistanceTxt
Region	Europe	RegionTxt
Recipient	2	RecipientCnt
Cash Grant	$197,000	CashGrantAmt
Manner Of Cash Disbursement	Wire transfer	MannerOfCashDisbursementTxt

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 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.
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 I IRS990ScheduleI

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

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)

Grant TypeGrantTypeTxt	RecipientRecipientCnt	Cash GrantCashGrantAmt
Ministry Support	6	$16,700
Benevolence & relief	6	$11,541

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Part I, Line 2:	FormAndLineReferenceDesc
Explanation	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.	ExplanationTxt

Schedule L IRS990ScheduleL

Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp

Field	Value	IRS element (for citing)
Person	David Yeghnazar	PersonNm
Relationship With Org	U.S. Director	RelationshipWithOrgTxt
Loan Purpose	Moving assistance	LoanPurposeTxt
Loan From Organization	Yes (X)	LoanFromOrganizationInd
Original Principal	$125,000	OriginalPrincipalAmt
Balance Due	$125,000	BalanceDueAmt
Default	0	DefaultInd
Board Or Committee Approval	Yes (1)	BoardOrCommitteeApprovalInd
Written Agreement	Yes (1)	WrittenAgreementInd

Field	Value	IRS element (for citing)
Total Balance Due	$125,000	TotalBalanceDueAmt

Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp (2 entries)

Relationship With OrgRelationshipWithOrgTxt	Cash GrantCashGrantAmt	Type Of AssistanceTypeOfAssistanceTxt	Assistance PurposeAssistancePurposeTxt
Sam Yeghnazar
Board Member	$110,000	Missionary support	Support ministry work consistent with the organization's exempt purpose.
Reza Roshanzamir
Board Member	$87,000	Missionary support	Support ministry work consistent with the organization's exempt purpose.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 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 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 XI, line 9:	Loss from prior year uncollectible pledges -9,900.
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.