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RAVI ZACHARIAS INTERNATIONAL MINISTRIES: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization
RAVI ZACHARIAS INTERNATIONAL MINISTRIES (EIN 13-3200719)
Tax period
2011-10-01 to 2012-09-30
Filed
2013-05-14
IRS object ID
201341349349302809
Schema version
2011v1.5
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 ReturnHeader

FieldValueIRS element (for citing)
Timestamp2013-05-14T11:09:28-05:00Timestamp
Tax Period End Date2012-09-30TaxPeriodEndDate

Preparer Firm PreparerFirm

FieldValueIRS element (for citing)
EIN363990892EIN

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1Capin Crouse LLPBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line11255 Lakes Parkway Ste 130AddressLine1
CityLawrencevilleCity
StateGAState
ZIP Code30043ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2011-10-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN133200719EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1Ravi Zacharias International MinistriesBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlRAVINameControl
Phone7704496766Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line14725 Peachtree Corners Circle NoAddressLine1
Address Line2250AddressLine2
CityNorcrossCity
StateGAState
ZIP Code30092ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameRavi K ZachariasName
TitleChairman And CEOTitle
Phone7704496766Phone
Date Signed2013-05-14DateSigned
Authorize Third Party1AuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameDavid C MojaName
PTINP00747006PTIN
Phone6785185301Phone
FieldValueIRS element (for citing)
Tax Year2011TaxYear
Build TS2016-02-24 21:20:13ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Name Of Principal Officer PersonRavi K ZachariasNameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

FieldValueIRS element (for citing)
Address Line14725 Peachtree Corners Circle NoAddressLine1
Address Line2250AddressLine2
CityNorcrossCity
StateGAState
ZIP Code30092ZIPCode
FieldValueIRS element (for citing)
Gross Receipts17074465GrossReceipts
Group Return For Affiliates0GroupReturnForAffiliates
Organization501c3XOrganization501c3
Web SiteWWW.RZIM.ORGWebSite
Type Of Organization CorporationXTypeOfOrganizationCorporation
Year Formation1984YearFormation
State Legal DomicileGAStateLegalDomicile
Activity Or Mission DescriptionTo support, expand, and enhance the preaching, teaching, and vision of Dr. Ravi K. Zacharias.ActivityOrMissionDescription
Nbr Voting Members Governing Body21NbrVotingMembersGoverningBody
Nbr Independent Voting Members17NbrIndependentVotingMembers
Total Nbr Employees59TotalNbrEmployees
Total Nbr Volunteers21TotalNbrVolunteers
Total Gross UBI0TotalGrossUBI
Net Unrelated Business Txbl Income0NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year18252429ContributionsGrantsPriorYear
Contributions Grants Current Year15297075ContributionsGrantsCurrentYear
Program Service Revenue Prior Year333657ProgramServiceRevenuePriorYear
Program Service Revenue CY432141ProgramServiceRevenueCY
Investment Income Prior Year105514InvestmentIncomePriorYear
Investment Income Current Year159577InvestmentIncomeCurrentYear
Other Revenue Prior Year163253OtherRevenuePriorYear
Other Revenue Current Year240723OtherRevenueCurrentYear
Total Revenue Prior Year18854853TotalRevenuePriorYear
Total Revenue Current Year16129516TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year7037685GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY4104576GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year0BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Prior Year4180227SalariesEtcPriorYear
Salaries Etc Current Year4480197SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year0TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year2196926TotalFundrsngExpCurrentYear
Other Expense Prior Year5188984OtherExpensePriorYear
Other Expenses Current Year5883927OtherExpensesCurrentYear
Total Expenses Prior Year16406896TotalExpensesPriorYear
Total Expenses Current Year14468700TotalExpensesCurrentYear
Revenues Less Expenses Prior Year2447957RevenuesLessExpensesPriorYear
Revenues Less Expenses CY1660816RevenuesLessExpensesCY
Total Assets BOY8735136TotalAssetsBOY
Total Assets EOY10377405TotalAssetsEOY
Total Liabilities BOY1176334TotalLiabilitiesBOY
Total Liabilities EOY1157787TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY7558802NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY9219618NetAssetsOrFundBalancesEOY
Info In Schedule O Part IIIXInfoInScheduleOPartIII
Mission DescriptionThe primary mission of Ravi Zacharias International Ministries is to support, expand, and enhance the preaching, teaching, and vision of Ravi Zacharias. Distinctive in its strong evangelistic and apologetic foundation, it is intended to touch both the heart and the intellect of the thinkers and opinion-makers of society and to reach and challenge those who shape the ideas of a culture with the credibility of the Gospel of Jesus Christ.MissionDescription
Significant New Program Services0SignificantNewProgramServices
Significant Change0SignificantChange
Expense4326891Expense
Grants3292231Grants
Revenue0Revenue
DescriptionInternational Outreach: Established in Canada, The United Kingdom, India, Singapore, and Hong Kong. The Ministry helps to financially support all of these independent entities (except for Canada). The annual grant amounts for each of the affiliates are proposed in the initial budget draft for each fiscal year and approved by the Board of Directors. Each of the affiliates submits budgets and reports on how the funds are being spent. In addition, management personnel from the U.S. Headquarters makes periodic visits to the regions for audit and oversight purposes.Description

Activity2 Activity2

FieldValueIRS element (for citing)
Expense740050Expense
Grants740050Grants
Revenue0Revenue
DescriptionBenevolence Outreach: The Ministry also has a benevolence wing, Wellspring International, whose mission is to come alongside existing organizations who are aiding women and children in underprivileged situations overseas. The needs are examined very carefully and properly verified before the financial assistance is granted.Description

Activity3 Activity3

FieldValueIRS element (for citing)
Expense2008951Expense
Grants0Grants
Revenue0Revenue
DescriptionRadio Outreach: RZIM produces two radio programs: a weekly 30 minute program entitled "Let My People Think" (LMPT) and a daily 15 minute offering called "Just Thinking". The programs are available on radio, satellite, and the worldwide web. Foreign language versions of LMPT are also being broadcast. In addition to educating listeners in the fields of apologetics and evangelism, the programs also promote RZIM conferences and other resource products offered by the Ministry.Description

Activity Other ActivityOther

FieldValueIRS element (for citing)
Expense4211932Expense
Grants62295Grants
Revenue672864Revenue
DescriptionConferences, Lectures, Seminars: RZIM has a fourfold vision: evangelism, apologetics, spiritual disciplines, and training. This vision is accomplished through conferences, lectures, and seminars administered by Dr. Ravi K. Zacharias and other members of his team where the Gospel is presented in support of the claims of Jesus Christ.Description
FieldValueIRS element (for citing)
Total Of Other Program Service Exp4211932TotalOfOtherProgramServiceExp
Total Of Other Program Service Grnt62295TotalOfOtherProgramServiceGrnt
Total Of Other Program Service Rev672864TotalOfOtherProgramServiceRev
Total Program Service Expense11287824TotalProgramServiceExpense
Described In501 C31DescribedIn501C3
Schedule B Required1ScheduleBRequired
Political Activities0PoliticalActivities
Lobbying Activities0LobbyingActivities
Subject To Proxy Tax0SubjectToProxyTax
Donor Advised Funds0DonorAdvisedFunds
Conservation Easements0ConservationEasements
Collections Of Art0CollectionsOfArt
Credit Counseling0CreditCounseling
Term Or Permanent Endowments1TermOrPermanentEndowments
Report Land Bldg Equip1ReportLandBldgEquip
Report Invest Oth Securities1ReportInvestOthSecurities
Report Prog Rel Invest0ReportProgRelInvest
Report Other Assets1ReportOtherAssets
Report Other Liabilities1ReportOtherLiabilities
Report Fin48 Footnote1ReportFin48Footnote
Independent Audit Financial Stmt1IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt0ConsolidatedAuditFinancialStmt
School0School
Foreign Office1ForeignOffice
Foreign Activities1ForeignActivities
More Than5000 K To Organizations1MoreThan5000KToOrganizations
More Than5000 K To Individuals1MoreThan5000KToIndividuals
Professional Fundraising0ProfessionalFundraising
Fundraising Activities0FundraisingActivities
Gaming0Gaming
Hospital0Hospital
Grants To Organizations1GrantsToOrganizations
Grants To Individuals1GrantsToIndividuals
Schedule J Required1ScheduleJRequired
Tax Exempt Bonds0TaxExemptBonds
Excess Benefit Transaction0ExcessBenefitTransaction
Prior Excess Benefit Transaction0PriorExcessBenefitTransaction
Loan To Officer Or DQP1LoanToOfficerOrDQP
Grant To Related Person0GrantToRelatedPerson
Bsnss Rltnshp With Organization0BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member1BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp0OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions1DeductibleNonCashContributions
Deductible Contributions Of Art0DeductibleContributionsOfArt
Terminated0Terminated
Partial Liquidation0PartialLiquidation
Disregarded Entity0DisregardedEntity
Related Entity0RelatedEntity
Related Org Controlled Entity0RelatedOrgControlledEntity
Transaction Related Entity0TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org0TransfersToExemptNonChrtblOrg
Activities Conducted Partnership0ActivitiesConductedPartnership
Schedule O Required1ScheduleORequired
Number Forms Transmitted With109633NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Compliance With Backup Witholding1ComplianceWithBackupWitholding
Number Of Employees59NumberOfEmployees
Employment Tax Returns Filed1EmploymentTaxReturnsFiled
Unrelated Business Income0UnrelatedBusinessIncome
Foreign Financial Account0ForeignFinancialAccount
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTrans
Taxable Party Notification0TaxablePartyNotification
Non Deductible Contributions0NonDeductibleContributions
Quid Pro Quo Contributions0QuidProQuoContributions
Form8282 Property Disposed Of0Form8282PropertyDisposedOf
Funds To Pay Premiums0FundsToPayPremiums
Premiums Paid0PremiumsPaid
Indoor Tanning Services0IndoorTanningServices
Info In Schedule O Part VIXInfoInScheduleOPartVI
Nbr Voting Governing Body Members21NbrVotingGoverningBodyMembers
Number Independent Voting Members17NumberIndependentVotingMembers
Family Or Business Relationship1FamilyOrBusinessRelationship
Delegation Of Management Duties0DelegationOfManagementDuties
Changes To Organizing Docs0ChangesToOrganizingDocs
Material Diversion Or Misuse0MaterialDiversionOrMisuse
Members Or Stockholders0MembersOrStockholders
Election Of Board Members0ElectionOfBoardMembers
Decisions Subject To Approval0DecisionsSubjectToApproval
Minutes Of Governing Body1MinutesOfGoverningBody
Minutes Of Committees1MinutesOfCommittees
Officer Mailing Address0OfficerMailingAddress
Local Chapters0LocalChapters
Form990 Provided To Governing Body1Form990ProvidedToGoverningBody
Conflict Of Interest Policy1ConflictOfInterestPolicy
Annual Disclosure Covered Persons1AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement1RegularMonitoringEnforcement
Whistleblower Policy1WhistleblowerPolicy
Document Retention Policy1DocumentRetentionPolicy
Compensation Process CEO1CompensationProcessCEO
Compensation Process Other1CompensationProcessOther
Investment In Joint Venture0InvestmentInJointVenture
States Where Copy Of Return Is FiledAKStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledAZStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledCOStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledGAStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledKYStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledMDStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledMNStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledNHStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledNDStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledTNStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledVAStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledWAStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledWVStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledWIStatesWhereCopyOfReturnIsFiled
Other WebsiteXOtherWebsite
Upon RequestXUponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

FieldValueIRS element (for citing)
Business Name Line1Jeanette ChuquiureBusinessNameLine1
FieldValueIRS element (for citing)
Telephone Number7704496766TelephoneNumber

Address US AddressUS

FieldValueIRS element (for citing)
Address Line14725 Peachtree Corners Circle 250AddressLine1
CityNorcrossCity
StateGAState
ZIP Code30092ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (24 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekIndividual Trustee Or DirectorIndividualTrusteeOrDirectorOfficerOfficerReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensationKey EmployeeKeyEmployeeFormerFormer
Ravi K Zacharias
Chairman and CEO60.00XX1443780172261
Margaret Zacharias
Vice Chairman of Ministry60.00XX132317012595
Ron Eastman
Director1.00X000
Stanley Foltz
Director1.00X000
Tony Cimmarrusti
Director1.00X000
Bill Payne
Director, Vice Chairman of Planning1.00X000
Bob Caliguire
Director1.00X000
Mo Anderson
Director1.00X000
Albert Ebenezer
Director1.00X000
Veronica Colondam
Director1.00X000
George Jackson
Director1.00X000
Kenneth Gamble
Director1.00X000
Chuck Zeiser
Director1.00X000
Phyllis Beard
Director1.00X000
Christopher Blattner
Director1.00X000
Casey Cook
Secretary1.00X000
Paul Kepes
Director1.00X000
Sarah Davis
Director, Executive Director60.00XX2737101203
Darryl Lanker
Director1.00X000
Peter Sorensen
Treasurer1.00X000
Jeanette Chuquiure
Vice President, Finance60.00134558024528X
Stuart McAllister
Regional Director, Americas60.00139032018281X
Robert Grinnell
Director of Development60.00171036023363X
Richard B Pease
Former President60.00266688027851X
FieldValueIRS element (for citing)
Total Reportable Comp From Org1015380TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs0TotalReportableCompFrmRltdOrgs
Total Other Compensation280082TotalOtherCompensation
Number Individuals GT100 K7NumberIndividualsGT100K
Formers Listed1FormersListed
Total Comp GT150 K1TotalCompGT150K
Compensation From Other Sources0CompensationFromOtherSources

Contractor Compensation ContractorCompensation

Name Of Contractor NameOfContractor

Name Business NameBusiness

FieldValueIRS element (for citing)
Business Name Line1Harris InteractiveBusinessNameLine1

Address Of Contractor AddressOfContractor

Address US AddressUS

FieldValueIRS element (for citing)
Address Line11519 Stone Ridge DriveAddressLine1
Citystone MountainCity
StateGAState
ZIP Code30083ZIPCode
FieldValueIRS element (for citing)
Description Of ServicesPrinting ServicesDescriptionOfServices
Compensation103648Compensation
FieldValueIRS element (for citing)
Number Of Contractors GT100 K1NumberOfContractorsGT100K
All Other Contributions15297075AllOtherContributions
Noncash Contributions135288NoncashContributions
Total Contributions15297075TotalContributions

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescriptionBusiness CodeBusinessCodeTotal Revenue ColumnTotalRevenueColumnRelated Or Exempt Function IncomeRelatedOrExemptFunctionIncome
Conference and Seminar900099229122229122
Honorariums900099203019203019
FieldValueIRS element (for citing)
Total Program Service Revenue432141TotalProgramServiceRevenue

Investment Income InvestmentIncome

FieldValueIRS element (for citing)
Total Revenue Column132059TotalRevenueColumn
Exclusion$132,059ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

FieldValueIRS element (for citing)
Securities776286Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

FieldValueIRS element (for citing)
Securities748768Securities

Gain Or Loss GainOrLoss

FieldValueIRS element (for citing)
Securities27518Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

FieldValueIRS element (for citing)
Total Revenue Column27518TotalRevenueColumn
Exclusion$27,518ExclusionAmount
FieldValueIRS element (for citing)
Gross Sales Of Inventory436688GrossSalesOfInventory
Cost Of Goods Sold196181CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

FieldValueIRS element (for citing)
Total Revenue Column240507TotalRevenueColumn
Related Or Exempt Function Income240507RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc

FieldValueIRS element (for citing)
DescriptionMiscellaneousDescription
Business Code900099BusinessCode
Total Revenue Column216TotalRevenueColumn
Related Or Exempt Function Income216RelatedOrExemptFunctionIncome
FieldValueIRS element (for citing)
Total Other Revenue216TotalOtherRevenue

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column16129516TotalRevenueColumn
Related Or Exempt Function Income672864RelatedOrExemptFunctionIncome
Unrelated Business Revenue0UnrelatedBusinessRevenue
Exclusion$159,577ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

FieldValueIRS element (for citing)
Total17560Total
Program Services17560ProgramServices

Grants To Domestic Individuals GrantsToDomesticIndividuals

FieldValueIRS element (for citing)
Total7350Total
Program Services7350ProgramServices

Foreign Grants ForeignGrants

FieldValueIRS element (for citing)
Total4079666Total
Program Services4079666ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

FieldValueIRS element (for citing)
Total1498644Total
Program Services1226615ProgramServices
Management And General69662ManagementAndGeneral
Fundraising202367Fundraising

Comp Disqual Persons CompDisqualPersons

FieldValueIRS element (for citing)
Total277552Total
Program Services277552ProgramServices

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total2149965Total
Program Services1350592ProgramServices
Management And General460906ManagementAndGeneral
Fundraising338467Fundraising

Pension Plan Contributions PensionPlanContributions

FieldValueIRS element (for citing)
Total30041Total
Program Services20844ProgramServices
Management And General4585ManagementAndGeneral
Fundraising4612Fundraising

Other Employee Benefits OtherEmployeeBenefits

FieldValueIRS element (for citing)
Total267519Total
Program Services175185ProgramServices
Management And General51397ManagementAndGeneral
Fundraising40937Fundraising

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total256476Total
Program Services180184ProgramServices
Management And General38436ManagementAndGeneral
Fundraising37856Fundraising

Fees For Services Legal FeesForServicesLegal

FieldValueIRS element (for citing)
Total10201Total
Program Services649ProgramServices
Management And General9552ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total56174Total
Program Services24810ProgramServices
Management And General14744ManagementAndGeneral
Fundraising16620Fundraising

Fees For Services Other FeesForServicesOther

FieldValueIRS element (for citing)
Total209126Total
Program Services95067ProgramServices
Management And General7339ManagementAndGeneral
Fundraising106720Fundraising

Advertising Advertising

FieldValueIRS element (for citing)
Total312796Total
Program Services211675ProgramServices
Management And General8848ManagementAndGeneral
Fundraising92273Fundraising

Office Expenses OfficeExpenses

FieldValueIRS element (for citing)
Total330277Total
Program Services198613ProgramServices
Management And General81196ManagementAndGeneral
Fundraising50468Fundraising

Royalties Royalties

FieldValueIRS element (for citing)
Total6000Total
Program Services6000ProgramServices

Occupancy Occupancy

FieldValueIRS element (for citing)
Total453808Total
Program Services306306ProgramServices
Management And General81750ManagementAndGeneral
Fundraising65752Fundraising

Travel Travel

FieldValueIRS element (for citing)
Total902113Total
Program Services800172ProgramServices
Management And General7666ManagementAndGeneral
Fundraising94275Fundraising

Conferences Meetings ConferencesMeetings

FieldValueIRS element (for citing)
Total1121001Total
Program Services307050ProgramServices
Management And General32507ManagementAndGeneral
Fundraising781444Fundraising

Interest Interest

FieldValueIRS element (for citing)
Total103935Total
Program Services16375ProgramServices
Management And General83280ManagementAndGeneral
Fundraising4280Fundraising

Depreciation Depletion DepreciationDepletion

FieldValueIRS element (for citing)
Total150018Total
Program Services97250ProgramServices
Management And General1357ManagementAndGeneral
Fundraising51411Fundraising

Insurance Insurance

FieldValueIRS element (for citing)
Total46381Total
Program Services28798ProgramServices
Management And General8382ManagementAndGeneral
Fundraising9201Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescriptionTotalTotalProgram ServicesProgramServicesManagement And GeneralManagementAndGeneralFundraisingFundraising
Radio and Media14023721402372
Brochures and Literatur6276783292161735296727
Miscellaneous1024531022926596
Repairs and Maintenance3896318102195261335

All Other Expenses AllOtherExpenses

FieldValueIRS element (for citing)
Total10631Total
Program Services7529ProgramServices
Management And General1017ManagementAndGeneral
Fundraising2085Fundraising

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total14468700Total
Program Services11287824ProgramServices
Management And General983950ManagementAndGeneral
Fundraising2196926Fundraising
FieldValueIRS element (for citing)
Joint CostsXJointCosts

Total Joint Costs TotalJointCosts

FieldValueIRS element (for citing)
Total763075Total
Program Services14193ProgramServices
Management And General32507ManagementAndGeneral
Fundraising716375Fundraising

Savings And Temp Cash Investments SavingsAndTempCashInvestments

FieldValueIRS element (for citing)
BOY2973996BOY
EOY4616843EOY

Accounts Receivable AccountsReceivable

FieldValueIRS element (for citing)
BOY253359BOY
EOY117702EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

FieldValueIRS element (for citing)
BOY54753BOY
EOY46974EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

FieldValueIRS element (for citing)
BOY44665BOY
EOY207606EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

FieldValueIRS element (for citing)
BOY377146BOY
EOY288642EOY
FieldValueIRS element (for citing)
Land Buildings Equipment Basis1597713LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec1229478LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
BOY436191BOY
EOY368235EOY

Investments Other Securities InvestmentsOtherSecurities

FieldValueIRS element (for citing)
BOY3617769BOY
EOY3717353EOY

Other Assets Total OtherAssetsTotal

FieldValueIRS element (for citing)
BOY977257BOY
EOY1014050EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY8735136BOY
EOY10377405EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY671963BOY
EOY490137EOY

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
BOY504371BOY
EOY667650EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY1176334BOY
EOY1157787EOY
FieldValueIRS element (for citing)
Follow SFAS117XFollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

FieldValueIRS element (for citing)
BOY2278194BOY
EOY2318618EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

FieldValueIRS element (for citing)
BOY4958092BOY
EOY6578484EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

FieldValueIRS element (for citing)
BOY322516BOY
EOY322516EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY7558802BOY
EOY9219618EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY8735136BOY
EOY10377405EOY
FieldValueIRS element (for citing)
Reconcilation Revenue Expenses1660816ReconcilationRevenueExpenses
Reconcilation Other Changes0ReconcilationOtherChanges
Info In Schedule O Part XIIXInfoInScheduleOPartXII
Method Of Accounting AccrualXMethodOfAccountingAccrual
Accountant Compile Or Review0AccountantCompileOrReview
FS Audited1FSAudited
Audit Committee1AuditCommittee
Financial Statement SeparateXFinancialStatementSeparate
Federal Grant Audit Required0FederalGrantAuditRequired

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org170b1 AviXPubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years10559856CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years10899004CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years11693605CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year18252429CurrentTaxYearMinus1Year
Current Tax Year15297075CurrentTaxYear
Total66701969Total

Total170 Total170

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years10559856CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years10899004CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years11693605CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year18252429CurrentTaxYearMinus1Year
Current Tax Year15297075CurrentTaxYear
Total66701969Total
FieldValueIRS element (for citing)
Amounts Subst Contributors Total5709398AmountsSubstContributorsTotal
Public Support Total17060992571PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years103372CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years95454CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years82295CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year111895CurrentTaxYearMinus1Year
Current Tax Year132059CurrentTaxYear
Total525075Total
FieldValueIRS element (for citing)
Total Support67227044TotalSupport
Gross Receipts From Admissions Etc5310291GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage1700.90730PublicSupportPertcentage170
Public Support Pertcent Prior Year0.93300PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170XThirtyThreePercntTestsCY170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

FieldValueIRS element (for citing)
Contributor NumberRESTRICTEDContributorNumber

Contributor Name Business ContributorNameBusiness

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor Address US ContributorAddressUS

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Aggregate ContributionsRESTRICTEDAggregateContributions

Schedule D IRS990ScheduleD

Current Year CurrentYear

FieldValueIRS element (for citing)
Beginning Of Year Balance322516BeginningOfYearBalance
End Of Year Balance322516EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

FieldValueIRS element (for citing)
Beginning Of Year Balance322516BeginningOfYearBalance
End Of Year Balance322516EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

FieldValueIRS element (for citing)
Beginning Of Year Balance194841BeginningOfYearBalance
Contributions127675Contributions
End Of Year Balance322516EndOfYearBalance

Current Year Minus3 Years CurrentYearMinus3Years

FieldValueIRS element (for citing)
Contributions194841Contributions
End Of Year Balance194841EndOfYearBalance
FieldValueIRS element (for citing)
Permanent Endowment EOY Balance1.00000PermanentEndowmentEOYBalance
Endowments Held By Unrelated Orgs0EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs1EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R1AreRelatedOrgsListedScheduleR

Buildings Buildings

FieldValueIRS element (for citing)
Other Cost Or Other Basis151008OtherCostOrOtherBasis
Depreciation17198Depreciation
Book Value133810BookValue

Leasehold Improvements LeaseholdImprovements

FieldValueIRS element (for citing)
Other Cost Or Other Basis196524OtherCostOrOtherBasis
Depreciation173481Depreciation
Book Value23043BookValue

Equipment Equipment

FieldValueIRS element (for citing)
Other Cost Or Other Basis772890OtherCostOrOtherBasis
Depreciation642836Depreciation
Book Value130054BookValue

Other Land Buildings OtherLandBuildings

FieldValueIRS element (for citing)
Other Cost Or Other Basis477291OtherCostOrOtherBasis
Depreciation395963Depreciation
Book Value81328BookValue
FieldValueIRS element (for citing)
Total Of Book Value Land Buildings368235TotalOfBookValueLandBuildings

Other Securities OtherSecurities (2 entries)

DescriptionDescriptionBook ValueBookValueMethod Of ValuationMethodOfValuation
Certificates of deposit1000000F
Money market accounts2717353F
FieldValueIRS element (for citing)
Total Of Book Value Securities3717353TotalOfBookValueSecurities

Other Assets OtherAssets (3 entries)

DescriptionDescriptionBook ValueBookValue
Assets held in trust - Rabbi Trust667650
Other5000
Ravi Zacharias Benevolence Fund341400
FieldValueIRS element (for citing)
Total Book Value Other Assets1014050TotalBookValueOtherAssets

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
DescriptionRabbi Trust liabilityDescription
Amount$667,650Amount
FieldValueIRS element (for citing)
Total Of Amounts667650TotalOfAmounts
Total Revenue16129516TotalRevenue
Total Expenses14468700TotalExpenses
Excess Or Deficit For Year1660816ExcessOrDeficitForYear
Excess Or Deficit Per FS1660816ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt21289046TotRevenueEtcAuditedFinclStmt
Donated Srvc And Use Of Facilities4963348DonatedSrvcAndUseOfFacilities
Revenue Not Rptd F9904963348RevenueNotRptdF990
Revenue Subtotal16325698RevenueSubtotal
Other Revenues Not Included-196182OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt-196182RevenueNotRptdOnFinStmt
Total Revenue Per Form99016129516TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt19628230TotExpensesEtcAuditedFinclStmt
Donated Services Use Of Facilities4963348DonatedServicesUseOfFacilities
Other Expenses Included196182OtherExpensesIncluded
Expenses Not Rptd F9905159530ExpensesNotRptdF990
Expenses Subtotal14468700ExpensesSubtotal
Expenses Not Rptd On Fin Stmt0ExpensesNotRptdOnFinStmt
Total Expenses Per Form99014468700TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (4 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
Description of Intended Use of Endowment Funds:Part V, Line 4:The Organization's endowment consists of an educational scholarship fund established in honor of twenty-five years of ministry of Dr. Ravi K. Zacharias. All donations to this fund will be permanently restricted and annual scholarships will be granted out of the fund's annual earnings.
Description of Uncertain Tax Positions Under FIN 48:Part X: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 would be sustained upon examination. Interest and penalties, if any, are included in the expenses in the statement of activities. As of September 30, 2012 and 2011, respectively, the Ministry had no uncertain tax positions that qualify for recognition in the financial statements.
Part XII, Line 4b - Other Adjustments:Cost of goods sold -196,182.
Part XIII, Line 2d - Other Adjustments:Cost of goods sold 196,182.

Schedule F IRS990ScheduleF

FieldValueIRS element (for citing)
Grant Records Maintained1GrantRecordsMaintained

Accts Actvs Out US Table AcctsActvsOutUSTable (7 entries)

RegionRegionNumber Of OfficesNumberOfOfficesNumber Of EmployeesNumberOfEmployeesType Of Activities ConductedTypeOfActivitiesConductedSpecific Services ProvidedSpecificServicesProvidedTotal ExpendituresTotalExpenditures
Middle East and North Africa00Program Services, GrantmakingApologetics and Church events, Operating expenses.229796
Europe (including Iceland and Greenland)10Program Services, GrantmakingApologetics and Church events, Operating expenses.2266263
East Asia and the Pacific10Program Services, GrantmakingApologetics and Church events, Operating expenses.416416
South Asia00Program Services, GrantmakingApologetics and Church events, Operating expenses.979989
North America (including Canada)10Program Services, GrantmakingApologetics and Church events, Operating expenses.41318
Sub-Saharan AFrica00Program Services, GrantmakingApologetics and Church events, Operating expenses.144475
Russia and the Newly Independent States00Program Services, GrantmakingApologetics and Church events, Operating expenses.1410
FieldValueIRS element (for citing)
Subtotal Number Of Offices3SubtotalNumberOfOffices
Subtotal Number Of Employees0SubtotalNumberOfEmployees
Cont Number Of Offices0ContNumberOfOffices
Cont Number Of Employees0ContNumberOfEmployees
Total Number Of Offices3TotalNumberOfOffices
Total Number Of Employees0TotalNumberOfEmployees
Subtotal Amount Spent4079667SubtotalAmountSpent
Cont Amount Spent0ContAmountSpent
Total Amount Spent4079667TotalAmountSpent

Grants To Orgs Outside US GrantsToOrgsOutsideUS (6 entries)

RegionRegionPurpose Of GrantPurposeOfGrantAmount Of Cash GrantAmountOfCashGrantManner Of Cash DisbursementMannerOfCashDisbursement
Europe (including Iceland and Greenland)Grants to recipients for apologetics and church events.2165961ELECTRONIC FUNDS TRANSFER
South AsiaGrants to recipients for apologetics and church events.978989ELECTRONIC FUNDS TRANSFER
East Asia and the PacificGrants to recipients for apologetics and church events.401011ELECTRONIC FUNDS TRANSFER
Middle East and North AFricaGrants to recipients for apologetics and church events.229795ELECTRONIC FUNDS TRANSFER
Sub-Saharan AFricaGrants to recipients for apologetics and church events.132940ELECTRONIC FUNDS TRANSFER
North America (including Canada)Grants to recipients for apologetics and church events.41318ELECTRONIC FUNDS TRANSFER
FieldValueIRS element (for citing)
Total Number Of501c3 Orgs17TotalNumberOf501c3Orgs
Total Number Of Other Orgs0TotalNumberOfOtherOrgs

Grants To Ind Outside US GrantsToIndOutsideUS (5 entries)

Type Of AssistanceTypeOfAssistanceRegionRegionNumber Of RecipientsNumberOfRecipientsAmount Of Cash GrantAmountOfCashGrantManner Of Cash DisbursementMannerOfCashDisbursement
Grants to recipientsEurope (including Iceland and Greenlandd)4100301ELECTRONIC FUNDS TRANSFER
Grants to recipientsSub-Saharan Africa211535ELECTRONIC FUNDS TRANSFER
Grants to recipientsEast Asia and the Pacific415405ELECTRONIC FUNDS TRANSFER
Grants to recipientsRussia and the Newly Independent States11410ELECTRONIC FUNDS TRANSFER
Grants to recipientsSouth Asia21000ELECTRONIC FUNDS TRANSFER
FieldValueIRS element (for citing)
Transfer To Foreign Corp0TransferToForeignCorp
Interest In Foreign Trust0InterestInForeignTrust
Own Foreign Corp0OwnForeignCorp
Passive Foreign Invest Co0PassiveForeignInvestCo
Foreign Partnership0ForeignPartnership
Boycott Countries0BoycottCountries

Form990 Schedule F Part V Form990ScheduleFPartV

FieldValueIRS element (for citing)
IdentifierProcedure for Monitoring Grants Outside the U.S.:Identifier
ExplanationSchedule F, Part I, Line 2: RZIM'S international affiliates are established in Canada, The United Kingdom, Singapore, and Hong Kong. RZIM helps to financially support all of these independent entities (except for Canada). The annual grant amounts for each of the affiliates are proposed in the initial budget draft for each fiscal year and approved by the Board of Directors. Each of the affiliates submits budgets and reports on how the funds are being spent. In addition, management personnel from the U.S. Headquarters makes periodic visits to the regions for audit and oversight purposes. The Ministry also has a benevolence wing, Wellspring International, whose mission is to come alongside existing organizations who are aiding women and children in underprivileged situations overseas. The needs are examined very carefully and properly verified before the financial assistance is granted.Explanation

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Records Maintained1RecordsMaintained

Recipient Table RecipientTable (5 entries)

Address Line1AddressUS/AddressLine1CityAddressUS/CityStateAddressUS/StateZIP CodeAddressUS/ZIPCodeEIN Of RecipientEINOfRecipientIRC SectionIRCSectionAmount Of Cash GrantAmountOfCashGrantPurpose Of GrantPurposeOfGrant
Middlebury College
Middlebury CollegeMiddleburyVT05753030179298501(C)(3)9960Scholarships
Colorado Christian University
8787 W Alameda AveLakewoodCO80226840442429501(c)(3)2500Scholarships
Wheaton College
501 College AveWheatonIL60187362182171501(c)(3)2500Scholarships
Trinity International
2065 Half Day RdDeerfieldIL60015364224121501(c)(3)1600Scholarships
Campus Crusade
100 Lake Hart Dr 4200OrlandoFL32832956006173501(C)(3)1000Scholarships

Form990 Schedule I Part III Form990ScheduleIPartIII

FieldValueIRS element (for citing)
Type Of GrantScholarshipsTypeOfGrant
Number Of Recipients2NumberOfRecipients
Amount Of Cash Grant7350AmountOfCashGrant

Form990 Schedule I Part IV Form990ScheduleIPartIV (2 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
Procedure for Monitoring Grants in the U.S.:Part I, Line 2:Schedule I, Part I, Line 2: The annual grant amounts for these organizations are proposed in the initial budget draft for each fiscal year and approved by the Board of Directors. All projects and financial needs are evaluated and verified before any funds are released.
The Board has approved a scholarship program that is within the exempt purpose of the Organziation. The training department provides a review and approval function for the scholarship applications.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Housing Allowance Or ResidenceXHousingAllowanceOrResidence
Written Policy Re T And E Expenses1WrittenPolicyReTAndEExpenses
Substantiation Required1SubstantiationRequired
Compensation CommitteeXCompensationCommittee
Independent ConsultantXIndependentConsultant
Form990 Of Other OrganizationsXForm990OfOtherOrganizations
Compensation SurveyXCompensationSurvey
Board Or Committee ApprovalXBoardOrCommitteeApproval
Severance Payment0SeverancePayment
Supplemental Nonqual Retire Plan1SupplementalNonqualRetirePlan
Equity Based Comp Arrangement0EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org0CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs0CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org0CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs0CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments0AnyNonFixedPayments
Initial Contract Exception0InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII (5 entries)

Base Compensation Filing OrgBaseCompensationFilingOrgComp Based On Related OrgsCompBasedOnRelatedOrgsBonus Filing OrgBonusFilingOrgBonus Related OrgsBonusRelatedOrgsOther Compensation Filing OrgOtherCompensationFilingOrgOther Compensation Related OrgsOtherCompensationRelatedOrgsDeferred Comp Filing OrgDeferredCompFilingOrgDeferred Comp Related OrgsDeferredCompRelatedOrgsNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgNontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgsTotal Compensation Filing OrgTotalCompensationFilingOrgTotal Compensation Related OrgsTotalCompensationRelatedOrgsComp Report Prior990 Filing OrgCompReportPrior990FilingOrgComp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs
Ravi K Zacharias
14437800000887200835410316639000
Jeanette Chuquiure
1345580000043950201330159086000
Stuart McAllister
1390320000043690139120157313000
Robert Grinnell
1710360000022690210940194399000
Richard B Pease
2666880000058260220250294539000

Form990 Schedule J Part III Form990ScheduleJPartIII (2 entries)

Return ReferenceReturnReferenceExplanationExplanationIdentifierIdentifier
Part I, Line 1aAs an ordained minister of the Gospel, the CEO receives a board-approved housing allowance in accordance with Internal Revenue Code section 107.
Part IIISchedule J, Column C, Explanation of deferred compensation - The Board of Directors has approved a Rabbi Trust (deferred compensation) Plan for the CEO. The Trust is revocable by the organization. Althought no payments were made to the CEO in the current year, IRS instructions require an annual "accrued" amount be reported on Schedule J, Part II, Column C for this year. In years when amounts are actually paid from the Rabbi Trust, those amounts will be reported on Schedule J, Part II, Column B and "accrued" amounts from previous years will generally be reflected on Schedule J, Part II, Column F.Supplemental Information

Schedule L IRS990ScheduleL

Loan Table LoanTable

FieldValueIRS element (for citing)
Name PersonRavi K ZachariasNamePerson
Purpose Of LoanPersonal loanPurposeOfLoan
Loan From OrganizationXLoanFromOrganization
Original Principal$55,000OriginalPrincipalAmount
Balance Due46974BalanceDue
Default0Default
Approved By Board1ApprovedByBoard
Written Agreement1WrittenAgreement
FieldValueIRS element (for citing)
Total Balance Due46974TotalBalanceDue

Form990 Schedule L Part IV Form990ScheduleLPartIV (3 entries)

RelationshipRelationshipAmount Of TransactionAmountOfTransactionDescription Of TransactionDescriptionOfTransactionSharing Of RevenuesSharingOfRevenues
Nathan Zacharias
Son of board member66062W-2 Wages0
Naomi Zacharias
Daughter of board member99036W-2 Wages0
Robert A McNeil Jr
Son-in-law of board member33373W-2 Wages0

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTraded

FieldValueIRS element (for citing)
Non Cash CheckboxXNonCashCheckbox
Number Of Contributions28NumberOfContributions
Noncash Contribs Rptd F990135288NoncashContribsRptdF990
Method Of Determining RevenuesStock market exchangeMethodOfDeterminingRevenues
FieldValueIRS element (for citing)
Number Of8283 Received0NumberOf8283Received
Any Property That Must Be Held0AnyPropertyThatMustBeHeld
Review Process Unusual NC Gifts1ReviewProcessUnusualNCGifts
Third Parties Used0ThirdPartiesUsed

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (7 entries)

Return ReferenceReturnReferenceExplanationExplanation
Form 990, Part VI, Section A, line 2Mrs. Margaret Zacharias, Executive Vice President and member of the Board of Directors, is the wife of the CEO and Chairman of the Board, Dr. Ravi Zacharias. Sarah Davis, member of the Board of Directors, is the daughter of Dr. Ravi and Margaret Zacharias.
Form 990, Part VI, Section B, line 11A copy of the Form 990 is made available to all members of the Board of Directors for their review, before filing the form.
Form 990, Part VI, Section B, line 12cThe Organization periodically requires written disclosure from Board Members, Officers, and Key Employees of any relationships that may create conflicts of interest. Any potential situations are carefully reviewed and the determined course of action is documented and followed up on.
Form 990, Part VI, Section B, line 15The CEO's compensation is reviewed and approved by the Board of Directors after research is completed using outside comparable data and upon deliberation during a board meeting that occurs every year in the month of November. For other officers and key employees, there is a performance review process and additional independent research is done by a qualified compensation expert contrasted against comparable salary ranges and relevant data.
Form 990, Part VI, Section C, line 19Ravi Zacharias International Ministries makes both the financial statements and the conflict of interest policy available to the public upon request.
FORM 990, PART XII, LINE 2CTHIS PROCESS HAS NOT CHANGED FROM PRIOR YEAR.
Form 990, Schedule A, Part II, Line 1As of the 2010 Form 990, the IRS changed the instructions to specifically state that donated broadcast airtime is considered a donated service and the value of such contributions should be omitted from Form 990 reporting even though these amounts are required to be reported by generally accepted accounting principles. We have restated the amounts on Schedule A, Part II, Line 1 for all years to reflect this change.