ELAM MINISTRIES INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: ELAM MINISTRIES INC (EIN 58-2134253)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-10-29
IRS object ID: 201343029349300119
Schema version: 2012v2.1
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)
Timestamp	2013-10-29T10:13:37-05:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Field	Value	IRS element (for citing)
EIN	363990892	EIN

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Capin Crouse LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

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	ReturnType
Tax Period Begin Date	2012-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	582134253	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	Elam Ministries	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	ELAM	NameControl
Phone	7706648800	Phone

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

Officer Officer

Field	Value	IRS element (for citing)
Name	David Yeghnazar	Name
Title	US Director	Title
Phone	7706648800	Phone
Date Signed	2013-10-29	DateSigned
Authorize Third Party	1	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	David C Moja	Name
PTIN	P00747006	PTIN
Phone	6785185301	Phone

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-25 16:41:14Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	David Yeghnazar	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

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	6625881	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	www.elam.com	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1994	YearFormation
State Legal Domicile	GA	StateLegalDomicile
Activity Or Mission Description	Strengthen & expand the Church by training leaders & workers for effective ministry of the Gospel.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	7	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	4	NbrIndependentVotingMembers
Total Nbr Employees	11	TotalNbrEmployees
Total Nbr Volunteers	7	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	5327071	ContributionsGrantsPriorYear
Contributions Grants Current Year	6550009	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	21031	ProgramServiceRevenuePriorYear
Program Service Revenue CY	59568	ProgramServiceRevenueCY
Investment Income Prior Year	1245	InvestmentIncomePriorYear
Investment Income Current Year	-1545	InvestmentIncomeCurrentYear
Other Revenue Prior Year	-143511	OtherRevenuePriorYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	5205836	TotalRevenuePriorYear
Total Revenue Current Year	6608032	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	2774674	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	4662172	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	493842	SalariesEtcPriorYear
Salaries Etc Current Year	654018	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	224225	TotalFundrsngExpCurrentYear
Other Expense Prior Year	438993	OtherExpensePriorYear
Other Expenses Current Year	592787	OtherExpensesCurrentYear
Total Expenses Prior Year	3707509	TotalExpensesPriorYear
Total Expenses Current Year	5908977	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	1498327	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	699055	RevenuesLessExpensesCY
Total Assets BOY	2384848	TotalAssetsBOY
Total Assets EOY	3091690	TotalAssetsEOY
Total Liabilities BOY	352045	TotalLiabilitiesBOY
Total Liabilities EOY	366182	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	2032803	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	2725508	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	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, establish new churches and provide relief for the persecuted and the poor.	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Expense	5499061	Expense
Grants	4662172	Grants
Revenue	59568	Revenue
Description	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.	Description
Total Program Service Expense	5499061	TotalProgramServiceExpense
Described In501 C3	1	DescribedIn501C3
Schedule B Required	1	ScheduleBRequired
Political Activities	0	PoliticalActivities
Lobbying Activities	0	LobbyingActivities
Subject To Proxy Tax	0	SubjectToProxyTax
Donor Advised Funds	0	DonorAdvisedFunds
Conservation Easements	0	ConservationEasements
Collections Of Art	0	CollectionsOfArt
Credit Counseling	0	CreditCounseling
Term Or Permanent Endowments	0	TermOrPermanentEndowments
Report Land Bldg Equip	1	ReportLandBldgEquip
Report Invest Oth Securities	0	ReportInvestOthSecurities
Report Prog Rel Invest	0	ReportProgRelInvest
Report Other Assets	0	ReportOtherAssets
Report Other Liabilities	0	ReportOtherLiabilities
Report Fin48 Footnote	0	ReportFin48Footnote
Independent Audit Financial Stmt	1	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	0	ConsolidatedAuditFinancialStmt
School	0	School
Foreign Office	0	ForeignOffice
Foreign Activities	1	ForeignActivities
More Than5000 K To Organizations	1	MoreThan5000KToOrganizations
More Than5000 K To Individuals	1	MoreThan5000KToIndividuals
Professional Fundraising	0	ProfessionalFundraising
Fundraising Activities	0	FundraisingActivities
Gaming	0	Gaming
Hospital	0	Hospital
Grants To Organizations	0	GrantsToOrganizations
Grants To Individuals	1	GrantsToIndividuals
Schedule J Required	0	ScheduleJRequired
Tax Exempt Bonds	0	TaxExemptBonds
Excess Benefit Transaction	0	ExcessBenefitTransaction
Prior Excess Benefit Transaction	0	PriorExcessBenefitTransaction
Loan To Officer Or DQP	0	LoanToOfficerOrDQP
Grant To Related Person	1	GrantToRelatedPerson
Bsnss Rltnshp With Organization	0	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	0	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	0	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	0	DeductibleNonCashContributions
Deductible Contributions Of Art	0	DeductibleContributionsOfArt
Terminated	0	Terminated
Partial Liquidation	0	PartialLiquidation
Disregarded Entity	0	DisregardedEntity
Related Entity	0	RelatedEntity
Related Org Controlled Entity	0	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	0	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	0	ActivitiesConductedPartnership
Schedule O Required	1	ScheduleORequired
Number Forms Transmitted With1096	8	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	1	ComplianceWithBackupWitholding
Number Of Employees	11	NumberOfEmployees
Employment Tax Returns Filed	1	EmploymentTaxReturnsFiled
Unrelated Business Income	0	UnrelatedBusinessIncome
Foreign Financial Account	0	ForeignFinancialAccount
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTrans
Taxable Party Notification	0	TaxablePartyNotification
Non Deductible Contributions	0	NonDeductibleContributions
Quid Pro Quo Contributions	0	QuidProQuoContributions
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOf
Funds To Pay Premiums	0	FundsToPayPremiums
Premiums Paid	0	PremiumsPaid
Indoor Tanning Services	0	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	7	NbrVotingGoverningBodyMembers
Number Independent Voting Members	4	NumberIndependentVotingMembers
Family Or Business Relationship	1	FamilyOrBusinessRelationship
Delegation Of Management Duties	0	DelegationOfManagementDuties
Changes To Organizing Docs	0	ChangesToOrganizingDocs
Material Diversion Or Misuse	0	MaterialDiversionOrMisuse
Members Or Stockholders	0	MembersOrStockholders
Election Of Board Members	0	ElectionOfBoardMembers
Decisions Subject To Approval	0	DecisionsSubjectToApproval
Minutes Of Governing Body	1	MinutesOfGoverningBody
Minutes Of Committees	1	MinutesOfCommittees
Officer Mailing Address	0	OfficerMailingAddress
Local Chapters	0	LocalChapters
Form990 Provided To Governing Body	1	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	1	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	1	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	1	RegularMonitoringEnforcement
Whistleblower Policy	1	WhistleblowerPolicy
Document Retention Policy	1	DocumentRetentionPolicy
Compensation Process CEO	0	CompensationProcessCEO
Compensation Process Other	0	CompensationProcessOther
Investment In Joint Venture	0	InvestmentInJointVenture
States Where Copy Of Return Is Filed	GA	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	David Yeghnazar	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	7706648800	TelephoneNumber

Address US AddressUS

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 Form990PartVIISectionA (8 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
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
Reza Roshanzamir
Director	5.00	X		0	0	0
William T Dunn
Director	1.00	X		0	0	0
Kathy Giske
Director	1.00	X		0	0	0
Andrew Yeghnazar
Director	2.00	X		0	0	0
David Yeghnazar
US Director	40.00		X	136188	0	12262

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	136188	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	12262	TotalOtherCompensation
Number Individuals GT100 K	1	NumberIndividualsGT100K
Formers Listed	0	FormersListed
Total Comp GT150 K	0	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources
Number Of Contractors GT100 K	0	NumberOfContractorsGT100K
All Other Contributions	6550009	AllOtherContributions
Noncash Contributions	12458	NoncashContributions
Total Contributions	6550009	TotalContributions

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
Bible ed resources	900099	53243	53243
Other program revenue	900099	6325	6325

Field	Value	IRS element (for citing)
Total Program Service Revenue	59568	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	3846	TotalRevenueColumn
Exclusion	$3,846	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	12458	Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	12458	Securities
Other	5391	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	0	Securities
Other	-5391	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	-5391	TotalRevenueColumn
Exclusion	-$5,391	ExclusionAmount

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	6608032	TotalRevenueColumn
Related Or Exempt Function Income	59568	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	-$1,545	ExclusionAmount

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	32050	Total
Program Services	32050	ProgramServices

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	4630122	Total
Program Services	4630122	ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	148450	Total
Program Services	103176	ProgramServices
Management And General	8425	ManagementAndGeneral
Fundraising	36849	Fundraising

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	42000	Total
Program Services	42000	ProgramServices

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	396776	Total
Program Services	258148	ProgramServices
Management And General	38275	ManagementAndGeneral
Fundraising	100353	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	25039	Total
Program Services	17688	ProgramServices
Management And General	1803	ManagementAndGeneral
Fundraising	5548	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	41753	Total
Program Services	29398	ProgramServices
Management And General	2986	ManagementAndGeneral
Fundraising	9369	Fundraising

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	4897	Total
Management And General	4897	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	42808	Total
Management And General	42808	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	76816	Total
Program Services	57315	ProgramServices
Management And General	4201	ManagementAndGeneral
Fundraising	15300	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	67391	Total
Program Services	36355	ProgramServices
Management And General	26080	ManagementAndGeneral
Fundraising	4956	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	25587	Total
Program Services	11908	ProgramServices
Management And General	11926	ManagementAndGeneral
Fundraising	1753	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	98823	Total
Program Services	53852	ProgramServices
Management And General	22846	ManagementAndGeneral
Fundraising	22125	Fundraising

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	144197	Total
Program Services	129778	ProgramServices
Fundraising	14419	Fundraising

Interest Interest

Field	Value	IRS element (for citing)
Total	17500	Total
Program Services	12250	ProgramServices
Management And General	3500	ManagementAndGeneral
Fundraising	1750	Fundraising

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	28349	Total
Program Services	19845	ProgramServices
Management And General	4252	ManagementAndGeneral
Fundraising	4252	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	4002	Total
Program Services	99	ProgramServices
Management And General	3903	ManagementAndGeneral

Other Expenses OtherExpenses (2 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
Publications	75791	61915	6325	7551
Miscellaneous	6626	3162	3464

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	5908977	Total
Program Services	5499061	ProgramServices
Management And General	185691	ManagementAndGeneral
Fundraising	224225	Fundraising

Field	Value	IRS element (for citing)
Joint Costs	X	JointCosts

Total Joint Costs TotalJointCosts

Field	Value	IRS element (for citing)
Total	144197	Total
Program Services	129777	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	14420	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	1366498	BOY
EOY	728074	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	28674	BOY
EOY	866866	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	530213	BOY
EOY	1046869	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	28723	BOY
EOY	41453	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	511440	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	103012	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	430740	BOY
EOY	408428	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	2384848	BOY
EOY	3091690	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	2045	BOY
EOY	16182	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	350000	BOY
EOY	350000	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	352045	BOY
EOY	366182	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	543914	BOY
EOY	707576	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	1488889	BOY
EOY	2017932	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	2032803	BOY
EOY	2725508	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	2384848	BOY
EOY	3091690	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	699055	ReconcilationRevenueExpenses
Reconcilation Other Changes	-6350	ReconcilationOtherChanges
Info In Schedule O Part XII	X	InfoInScheduleOPartXII
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	0	AccountantCompileOrReview
FS Audited	1	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	1	AuditCommittee
Federal Grant Audit Required	0	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	2723347	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	4208236	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	4179042	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	5320721	CurrentTaxYearMinus1Year
Current Tax Year	6550009	CurrentTaxYear
Total	22981355	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	2723347	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	4208236	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	4179042	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	5320721	CurrentTaxYearMinus1Year
Current Tax Year	6550009	CurrentTaxYear
Total	22981355	Total

Field	Value	IRS element (for citing)
Amounts Subst Contributors Total	5644571	AmountsSubstContributorsTotal
Public Support Total170	17336784	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	2387	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	2653	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	2070	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1245	CurrentTaxYearMinus1Year
Current Tax Year	3846	CurrentTaxYear
Total	12201	Total

Other Income170 OtherIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	14089	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	15253	CurrentTaxYearMinus3Years
Total	29342	Total

Field	Value	IRS element (for citing)
Total Support	23022898	TotalSupport
Gross Receipts From Admissions Etc	106943	GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage170	0.75300	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.79550	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

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)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	442620	OtherCostOrOtherBasis
Depreciation	58447	Depreciation
Book Value	384173	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	48028	OtherCostOrOtherBasis
Depreciation	36427	Depreciation
Book Value	11601	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	20792	OtherCostOrOtherBasis
Depreciation	8138	Depreciation
Book Value	12654	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	408428	TotalOfBookValueLandBuildings
Tot Revenue Etc Audited Fincl Stmt	6626259	TotRevenueEtcAuditedFinclStmt
Donated Srvc And Use Of Facilities	18227	DonatedSrvcAndUseOfFacilities
Revenue Not Rptd F990	18227	RevenueNotRptdF990
Revenue Subtotal	6608032	RevenueSubtotal
Revenue Not Rptd On Fin Stmt	0	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	6608032	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	5933554	TotExpensesEtcAuditedFinclStmt
Donated Services Use Of Facilities	18227	DonatedServicesUseOfFacilities
Other Expenses Included	6350	OtherExpensesIncluded
Expenses Not Rptd F990	24577	ExpensesNotRptdF990
Expenses Subtotal	5908977	ExpensesSubtotal
Expenses Not Rptd On Fin Stmt	0	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	5908977	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII

Field	Value	IRS element (for citing)
Identifier	Part XII, Line 2d - Other Adjustments:	Identifier
Explanation	Loss from prior year uncollectible pledges 6,350.	Explanation

Schedule F IRS990ScheduleF

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

Accts Actvs Out US Table AcctsActvsOutUSTable (4 entries)

RegionRegion	Type Of Activities ConductedTypeOfActivitiesConducted	Total ExpendituresTotalExpenditures	Specific Services ProvidedSpecificServicesProvided
Europe (Including Iceland & Greenland	Grants to recipients located in region	4527148
Russia & the Newly Independent States	Grants to recipients located in region	100000
North America	Grants to recipients located in region	2974
Europe (Including Iceland & Greenland	Program services	42000	Evaluation services

Field	Value	IRS element (for citing)
Subtotal Number Of Offices	0	SubtotalNumberOfOffices
Subtotal Number Of Employees	0	SubtotalNumberOfEmployees
Cont Number Of Offices	0	ContNumberOfOffices
Cont Number Of Employees	0	ContNumberOfEmployees
Total Number Of Offices	0	TotalNumberOfOffices
Total Number Of Employees	0	TotalNumberOfEmployees
Subtotal Amount Spent	4672122	SubtotalAmountSpent
Cont Amount Spent	0	ContAmountSpent
Total Amount Spent	4672122	TotalAmountSpent

Grants To Orgs Outside US GrantsToOrgsOutsideUS (3 entries)

RegionRegion	Purpose Of GrantPurposeOfGrant	Amount Of Cash GrantAmountOfCashGrant	Manner Of Cash DisbursementMannerOfCashDisbursement	Amount Of Non Cash AssistanceAmountOfNonCashAssistance	Description Of Non Cash AssistanceDescriptionOfNonCashAssistance	Method Of ValuationMethodOfValuation
Europe (Including Iceland & Greenland)	Bible resources and general support	4223000	Wire transfer	17966	Computers, electronics and resources	Cost
Europe (Including Iceland & Greenland)	Bible resources and general support	167500	Wire transfer	14182	Computers, electronics and resources	Cost
Russia & the Newly Independent States	Leadership training and general support	100000	Wire transfer

Field	Value	IRS element (for citing)
Total Number Of501c3 Orgs	3	TotalNumberOf501c3Orgs

Grants To Ind Outside US GrantsToIndOutsideUS (2 entries)

Type Of AssistanceTypeOfAssistance	RegionRegion	Number Of RecipientsNumberOfRecipients	Amount Of Cash GrantAmountOfCashGrant	Manner Of Cash DisbursementMannerOfCashDisbursement
Ministry support- development of online educational program	North America	1	2974	Check & money order
Ministry support- development of online educational program	Europe	3	104500	Wire transfer

Field	Value	IRS element (for citing)
Transfer To Foreign Corp	0	TransferToForeignCorp
Interest In Foreign Trust	0	InterestInForeignTrust
Own Foreign Corp	0	OwnForeignCorp
Passive Foreign Invest Co	0	PassiveForeignInvestCo
Foreign Partnership	0	ForeignPartnership
Boycott Countries	0	BoycottCountries

Form990 Schedule F Part V Form990ScheduleFPartV (3 entries)

IdentifierIdentifier	ExplanationExplanation
Procedure for Monitoring Grants Outside the U.S.:	Schedule F, 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.
Method Used to Acccount for Expenditures:	Schedule F, Part I, Line 3: The organization obtains support for foreign expeditures and accounts for the activity according to accrual basis of accounting.
Explanation for Estimated Number of Recipients:	Schedule F, Part III, Col (c): Number of recipients represent actual number of grantees.

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	1	RecordsMaintained

Form990 Schedule I Part III Form990ScheduleIPartIII

Field	Value	IRS element (for citing)
Type Of Grant	Ministry Support	TypeOfGrant
Number Of Recipients	4	NumberOfRecipients
Amount Of Cash Grant	32050	AmountOfCashGrant
Method Of Valuation	Cash	MethodOfValuation

Form990 Schedule I Part IV Form990ScheduleIPartIV

Field	Value	IRS element (for citing)
Identifier	Procedure for Monitoring Grants in the U.S.:	Identifier
Return Reference	Part I, Line 2:	ReturnReference
Explanation	Schedule I, 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.	Explanation

Schedule L IRS990ScheduleL

Form990 Schedule L Part III Form990ScheduleLPartIII (2 entries)

Name Of Interested PersonNameOfInterestedPerson	Relationship With OrganizationRelationshipWithOrganization	Amount Of GrantAmountOfGrant	Type Of AssistanceTypeOfAssistance	Purpose Of AssistancePurposeOfAssistance
Sam Yeghnazar	Board Member	90000	Missionary support	Support ministry work consistent with the organization's exempt purpose.
Reza Roshanzamir	Board Member	12000	Missionary support	Support ministry work consistent with the organization's exempt purpose.

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (7 entries)

Return ReferenceReturnReference	ExplanationExplanation	IdentifierIdentifier
Form 990, Part VI, Section A, line 2	Sam Yeghnazar and Andrew Yeghnazar are on the Board of Directors. David Yeghnazar is the US Director. Sam Yeghnazar is David Yeghnazar's and Andrew Yeghnazar's father.
Form 990, Part VI, Section B, line 11	Form 990 is prepared by an independent CPA firm and approved 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.
	The US Director's compensation is based on the results of a comprehensive compensation study the organization purchased in 2009 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 -6,350.	Changes in Net Assets or Fund Balances:
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.	Explanation of Responsibility: