2013-07-24T07:49:52-05:00 2012-12-31 LAMMERT & DAVIS CPA PA 740 FLORIDA CENTRAL PKWY 2028 LONGWOOD FL 327507653 990 2012-01-01 942742504 CHRIST FOR ALL NATIONS CHRI 4078544400 6880 LAKE ELLENOR DRIVE ORLANDO FL 32809 RUSSELL BENSON 4078544400 2013-07-22 true STEPHEN DAVIS CPA 4072601011 2013-07-24 2012 2016-02-24 21:20:13Z REV DANIEL KOLENDA 6880 LAKE ELLENOR DRIVE ORLANDO FL 32809 13156265 false X WWW.CFAN.ORG X 1980 CA RELIGIOUS NONPROFIT ORGANIZATION SUPPORTING THE EVANGELISM OF CHRISTIANITY. THE USA OFFICE OF CFAN EXISTS TO WIN SOULS FOR JESUS AND FULFILLS THIS PURPOSE BY DEVELOPING SUPPORT FOR THE INTERNATIONAL CRUSADE MINISTRY AND BY ORCHESTRATING EVANGELISTIC ENDEAVORS IN THE USA. 9 6 37 15 0 12688996 12968535 0 9534 10543 50082 49098 12748612 13028176 1072132 1416141 0 2753380 2920426 92644 42683 1210545 6252720 7698349 10170876 12077599 2577736 950577 5712876 6871197 374613 582357 5338263 6288840 X RELIGIOUS NONPROFIT ORGANIZATION SUPPORTING THE EVANGELISM OF CHRISTIANITY. THE USA OFFICE OF CFAN EXISTS TO WIN SOULS FOR JESUS AND FULFILLS THIS PURPOSE BY DEVELOPING SUPPORT FOR THE INTERNATIONAL CRUSADE MINISTRY AND BY ORCHESTRATING EVANGELISTIC ENDEAVORS IN THE USA. false false 8631463 GOSPEL CRUSADES AND EVANGELISM MINISTRIES. MORE THAN 2,171,008 CONVERTS WERE LED TO THE LORD LAST YEAR. ATTENDANCE FOR 2012 WAS 3,280,110. 8631463 true true false false false false false false false false true false false false false true true false false false true true false true true false false true false true false false false false false false false true true false false false false false false false false true 56 0 false 37 true false false false false false false X 9 6 false true false false false false false true true false false true true true true true true true true false AK AZ CA GA MN MS NC ND NH PA TN UT VA WA WI WV X X X RUSSELL BENSON 4078544400 6880 LAKE ELLENOR DRIVE ORLANDO FL 32809 REV DANIEL KOLENDA 60.00 X X 197706 0 82463 REV PETER VAN DEN BERG 40.00 X X 146706 0 76181 REV REINHARD BONNKE 60.00 X X 88076 0 96976 BARRY HON 1.00 X 0 0 0 KYFFIN SIMPSON 1.00 X 0 0 0 DANA MOREY 1.00 X 0 0 0 CHAUNCEY CRANDALL MD 1.00 X 0 0 0 RICK COTTON 1.00 X 0 0 0 DANIEL ARNOLD 1.00 X 0 0 0 432488 255620 2 false true false LIBERTY RESOURCE GROUP 10026-A S MINGO ROAD 165 TULSA OK 74133 TV AIRTIME 534331 HARVESTER SERVICES INC 740 FLORIDA CENTRAL PKWY 2028 LONGWOOD FL 32750 MGMT: SEE SCH L 268889 LAMMERT DAVIS CPA PA 740 FLORIDA CENTRAL PKWY 2028 LONGWOOD FL 32750 EXTERNAL CPAS 182126 HOLLAND KNIGHT LLP PO BOX 864084 ORLANDO FL 32886 LEGAL SERVICES 153764 4 268281 3713 12696541 60552 12968535 2801 2801 18750 18750 18750 18750 63500 55758 7742 7742 73587 268281 72331 1256 29092 29092 29092 13028176 50643 1283641 1283641 132500 132500 644854 425615 109268 109971 1598809 617305 822964 158540 31977 14879 13479 3619 514088 236906 220968 56214 130698 48567 68560 13571 347459 102077 201536 43846 162989 70723 59852 32414 12129 12129 42683 42683 13060 13060 250200 79801 105352 65047 42142 42142 406153 142519 208280 55354 45401 17488 23264 4649 15119 15119 158096 68600 58055 31441 303947 130393 100417 73137 565269 557106 8163 156340 156340 454442 281346 132216 40880 68970 17367 42474 9129 CRUSADE EXPENSES 2963425 2963425 PRINTING & POSTAGE 950849 564009 43717 343123 TELEVISION & MEDIA 569115 569115 WEB DEVELOPMENT 213244 136622 76622 12077599 8631463 2235591 1210545 1068654 1153609 118721 159370 76957 552851 89152 158694 6007942 1171592 4350618 4836350 8774 10323 5712876 6871197 374613 582357 374613 582357 X 5040388 5759886 297875 528954 5338263 6288840 5712876 6871197 950577 X false true X true false X 11677022 12833514 12098816 12816157 13042122 62467631 11677022 12833514 12098816 12816157 13042122 62467631 17198574 45269057 13094 17031 5324 23381 21551 80381 160 11512 7965 4162 29092 52891 62600903 0.72310 0.73280 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 569625 569625 2835032 167455 2667577 2307252 910792 1396460 296033 93345 202688 4836350 13100507 72331 72331 13028176 13028176 12149930 72331 72331 12077599 12077599 LIABILITY UNDER FIN 48 FOOTNOTE SCHEDULE D, PAGE 3, PART X CHRIST FOR ALL NATIONS IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS REFLECTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PRESCRIBE REQUIREMENTS FOR THE RECOGNITION OF INCOME TAXES IN FINANCIAL STATEMENTS, AND THE AMOUNTS RECOGNIZED ARE AFFECTED BY INCOME TAX POSITIONS TAKEN BY THE MINISTRY. THE MINISTRY'S POSITION THAT IT IS TAX EXEMPT UNDER SECTION 501(C)(3), AND THE POSITION THAT NONE OF ITS INCOME IS UNRELATED BUSINESS TAXABLE INCOME ARE DEFINED AS TAX POSITIONS UNDER THESE REQUIREMENTS. WHILE MANAGEMENT BELIEVES IT HAS COMPLIED WITH THE INTERNAL REVENUE CODE, THE SUSTAINABILITY OF SOME INCOME TAX POSITIONS TAKEN BY THE MINISTRY MAY BE UNCERTAIN. THERE ARE MINIMUM THRESHOLDS OF LIKELIHOOD THAT UNCERTAIN TAX POSITIONS ARE REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. MANAGEMENT DOES NOT BELIEVE THAT THE MINISTRY HAS ANY MATERIAL UNCERTAIN TAX POSITIONS AT DECEMBER 31, 2012. IN THE EVENT INTEREST AND PENALTIES WERE DUE RELATING TO AN UNSUSTAINABLE TAX POSITION, THEY WOULD BE TREATED AS A COMPONENT OF INCOME TAX EXPENSE. THE MINISTRY'S FEDERAL INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER FILING. AT DECEMBER 31, 2012, THE TAX RETURNS FOR THE YEARS 2009-2012 ARE SUBJECT TO EXAMINATION. REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XI, LINE 2D DIRECT EXPENSES RELATED TO EVENTS 72,331 EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 2D DIRECT EXPENSES RELATED TO EVENTS 72,331 true SUB-SAHARAN AFRICA PROGRAM SERVICES CRUSADES 2092203 EUROPE PROGRAM SERVICES MINISTRY SUPPORT 130000 2222203 2222203 MINISTRY SUPPORT 130000 WIRES CRUSADES 785121 WIRES CRUSADES 1307082 WIRES 2 1 false false false false false false PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS OUTSIDE THE UNITED STATES SCHEDULE F, PAGE 1, PART I, LINE 2 REV. BONNKE AND KOLENDA NETWORK WITH A VARIETY OF EVANGELISTIC ORGANIZATIONS AND PROVIDE THE DIRECTION ON ORGANIZATIONS THAT ARE FULFILLING A SIMILAR MISSION TO OURS. ON AN ANNUAL BASIS, THE DONEES ARE APPROVED BY THE BOARD OF DIRECTORS. ACTIVITIES PER REGION SCHEDULE F, PAGE 1, PART I, LINE 3 SUB-SAHARAN AFRICA 2,092,203 0 EUROPE 130,000 0 X X X X X true LANDRY ASSOCIATES 8202 NE HWY 104 SUITE 102 KINGSTON WA 98346 CONSULTING false 59238 -59238 STARRY NIGHT COMMUNICATIONS 4821 111TH AVE NE KIRKLAND WA 98033 CONSULTING false 25535 -25535 84773 -84773 All States DALLAS IBM 104341 81798 22543 1108 6072 17926 NEW YORK IBM 84439 68392 16047 1480 6231 9163 2 153088 118091 34997 1911 9359 19081 341868 268281 73587 4499 21662 46170 72331 1256 true GOSPEL TO ALL NATIONS PO BOX 2597 WINCESTER VA 22604 251672830 501C3 117000 SUPPORT AGONY PRESS 9361 VENEZIA PLANTATION DRIVE ORLANDO FL 32829 743249665 501C3 48000 SUPPORT SLAVIC INTERNATIONAL MINISTRY 107 DEER VALLEY LANE WOODSTOCK GA 30188 582399503 501C3 50000 SUPPORT FIRE INTERNATIONAL 8510 PITSTOP COURT CONCORD NC 28027 593563742 501C3 15000 SUPPORT ELIM FELLOWSHIP PO BOX 57A LIMA NY 14485 166042260 501C3 24000 SUPPORT THE NATIONS HOPE PO BOX 691446 ORLANDO FL 32869 201347035 501C3 35000 SUPPORT EVOKE CONCEPTS INC 9361 VENEZIA PLANTATION DRIVE ORLANDO FL 32829 743249665 501C3 62180 SUPPORT JOHN SHIVER MINISTRIES PO BOX 7696 WESLEY CHAPEL FL 33544 593396219 501C3 20000 SUPPORT OAK PARK ASSEMBLY OF GOD 2073 OAK PARK BLVD PLEASANT HILLS CA 94523 942312043 501C3 42000 SUPPORT RTU MISSION PO BOX 176 WINTER PARK FL 32790 760834553 501C3 18000 SUPPORT BERNIE MOORE MINISTRIES 7253 LONDALE BLVD WINDERMERE FL 34786 270163338 501C3 95000 SUPPORT HEART FOR ASIA 3157 N RAINBOW BLVD SUITE 505 LAS VEGAS NV 89108 911850733 501C3 10000 SUPPORT STEVE HILL MINISTRIES PO BOX 612288 DALLAS TX 75261 752461914 501C3 60000 SUPPORT HEAVEN RULE MINISTRIES 98 POPLAR WOODS DRIVE CONCORD NC 28027 205166310 501C3 60000 SUPPORT LAUNCHPAD SCHOOL OF EVANGELISM 740 FLORIDA CENTRAL PKWY 2028 LONGWOOD FL 32750 461414379 501C3 543302 SUPPORT WORLD RELIEF ORGANIZATION FOR CHILD PO BOX 662 ANTIOCH CA 94509 911851820 501C3 72000 SUPPORT 16 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS INSIDE THE UNITED STATES SCHEDULE I, PAGE 1, PART I, LINE 2 REV. BONNKE AND KOLENDA NETWORK WITH A VARIETY OF EVANGELISTIC ORGANIZATIONS AND PROVIDE THE DIRECTION ON ORGANIZATIONS THAT ARE FULFILLING A SIMILAR MISSION TO OURS. ON AN ANNUAL BASIS, THE DONEES ARE APPROVED BY THE BOARD OF DIRECTORS. X X X true true X X X X false false false false false false false false false REV DANIEL KOLENDA 197706 12000 70463 280169 REV PETER VAN DEN BERG 146706 12000 64181 222887 REV REINHARD BONNKE 88076 7000 89976 185052 HARVESTER SERVICES INC OWNED BUSINESS 165333 MANAGEMENT CONTRACT false HARVESTER SERVICES INC OWNED BUSINESS 87761 ROYALTIES PAID false HARVESTER SERVICES INC OWNED BUSINESS 14583 PRODUCT SALES false HARVESTER SERVICES INC OWNED BUSINESS 1212 MILEAGE REIMBURSE false ADDITIONAL INFORMATION SCHEDULE L PART V HARVESTER SERVICES INC IS A FORPROFIT CORPORATION OWNED BY REINHARD BONNKE AND HIS WIFE X 2 56753 STOCK MARKET VALUE X 2 3799 COINS: SALE PRICE false true true THIRD PARTY USED TO PROCESS NONCASH CONTRIBUTIONS SCHEDULE M, PAGE 1, PART I, LINE 32B WE USE AN INTERMEDIARY TO WORK WITH THE DONOR'S STOCK BROKER TO IMMEDIATELY SELL THE STOCK UPON RECEIPT OF THE DONATION. ORGANIZATION'S MISSION FORM 990 - ORGANIZATION'S MISSION RELIGIOUS NONPROFIT ORGANIZATION SUPPORTING THE EVANGELISM OF CHRISTIANITY. THE USA OFFICE OF CFAN EXISTS TO WIN SOULS FOR JESUS AND FULFILLS THIS PURPOSE BY DEVELOPING SUPPORT FOR THE INTERNATIONAL CRUSADE MINISTRY AND BY ORCHESTRATING EVANGELISTIC ENDEAVORS IN THE USA. MANAGEMENT DELEGATED FORM 990, PAGE 6, PART VI, LINE 3 LAMMERT & DAVIS, CPA, P.A. ARE CPAS THAT REPORT DIRECTLY TO MANAGEMENT AND THE BOARD OF DIRECTORS. ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 FORM 990, PAGE 6, PART VI, LINE 11B CONTROLLER CONDUCTS A CONFERENCE CALL/EMAIL WITH THE BOARD TO REVIEW EACH SECTION OF THE 990 AND ANSWER ANY QUESTIONS. A COPY OF THE DRAFT IS PROVIDED TO THE BOARD FOR THEIR COMMENTS PRIOR TO FILING. ENFORCEMENT OF CONFLICTS POLICY FORM 990, PAGE 6, PART VI, LINE 12C ANNUAL CONFIRMATIONS ARE REQUIRED FROM ALL OFFICERS, DIRECTORS, AND KEY EMPLOYEES. CONFLICTS OF INTEREST DISCOVERED ARE REVIEWED BY THE CHAIRMAN OF THE BOARD AND CFO AND DEALT WITH ACCORDINGLY. COMPENSATION PROCESS FOR TOP OFFICIAL FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS VOTES ON THE ONGOING COMPENSATION OF REV. KOLENDA, REV. BONNKE, REV. VAN DEN BERG, AND REV. BENSON ANNUALLY. THE ASSESSMENT OF THE COMPENSATION IS BASED UPON COMPARABLE ORGANIZATIONS MINISTERIAL COMPENSATION AND INDEPENDENT COMPENSATION SURVEYS. COMPENSATION PROCESS FOR OFFICERS FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD OF DIRECTORS VOTES ON THE ONGOING COMPENSATION OF REV. KOLENDA, REV. BONNKE, REV. VAN DEN BERG, AND REV. BENSON ANNUALLY. THE ASSESSMENT OF THE COMPENSATION IS BASED UPON COMPARABLE ORGANIZATIONS MINISTERIAL COMPENSATION AND INDEPENDENT COMPENSATION SURVEYS. STATES WHERE COPY OF RETURN IS FILED FORM 990, PAGE 6, PART VI, LINE 17 WASHINGTON, WISCONSIN, WEST VIRGINIA GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. INQUIRIES CAN BE MADE BY MAIL, EMAIL, OR PHONE. ALSO, THE CURRENT YEAR 990 AND AUDITED FINANCIAL STATEMENTS ARE POSTED ON OUR WEBSITE AT WWW.CFAN.ORG. RECONCILIATION OF CHANGES - OTHER FORM 990, PART XI, LINE 9 DIRECT EXPENSES RELATED TO EVENTS 72,331 DIRECT EXPENSES RELATED TO EVENTS -72,331