ELAM MINISTRIES INC: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- ELAM MINISTRIES INC (EIN 58-2134253)
- Tax period
- 2011-01-01 to 2011-12-31
- Filed
- 2012-08-15
- IRS object ID
- 201222299349300142
- Schema version
- 2011v1.2
- 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 G
- Schedule I
- Schedule L
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2012-08-15T16:38:54-05:00 | Timestamp |
| Tax Period End Date | 2011-12-31 | 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 | 972 Emerson Parkway STE A | AddressLine1 |
| City | Greenwood | City |
| State | IN | State |
| ZIP Code | 46143 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-01-01 | 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 | 2012-08-16 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | David C Moja CPA | Name |
| PTIN | P00747006 | PTIN |
| Phone | 3178852620 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | 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 | 5349347 | 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 | 6 | NbrIndependentVotingMembers |
| Total Nbr Employees | 13 | TotalNbrEmployees |
| Total Nbr Volunteers | 6 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 4179042 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 5327071 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 15015 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 21031 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 2070 | InvestmentIncomePriorYear |
| Investment Income Current Year | 1245 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | -128174 | OtherRevenuePriorYear |
| Other Revenue Current Year | -143511 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 4067953 | TotalRevenuePriorYear |
| Total Revenue Current Year | 5205836 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 3343639 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 2774674 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 419967 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 493842 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 176891 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 472891 | OtherExpensePriorYear |
| Other Expenses Current Year | 438993 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 4236497 | TotalExpensesPriorYear |
| Total Expenses Current Year | 3707509 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -168544 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 1498327 | RevenuesLessExpensesCY |
| Total Assets BOY | 1516585 | TotalAssetsBOY |
| Total Assets EOY | 2384848 | TotalAssetsEOY |
| Total Liabilities BOY | 982109 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 352045 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 534476 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 2032803 | 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 | 3344676 | Expense |
| Grants | 2774674 | Grants |
| Revenue | 21031 | 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 | 3344676 | 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 | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 1 | 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 |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 6 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 13 | 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 | 6 | 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 | 1 | 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 | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| 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 | |
| Samuel Yeghnazar | ||||||
| Intl. Director | 2.00 | X | 0 | 0 | 0 | |
| Ann Buwalda | ||||||
| Secretary | 3.00 | X | 0 | 0 | 0 | X |
| Tom Waller | ||||||
| Treasurer | 1.00 | X | 0 | 0 | 0 | X |
| David Yeghnazar | ||||||
| US Director | 40.00 | 99095 | 0 | 10905 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 99095 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 10905 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Fundraising Events | 364980 | FundraisingEvents |
| All Other Contributions | 4962091 | AllOtherContributions |
| Noncash Contributions | 5316 | NoncashContributions |
| Total Contributions | 5327071 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Other program revenue | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 21031 | TotalRevenueColumn |
| Related Or Exempt Function Income | 21031 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 21031 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1245 | TotalRevenueColumn |
| Exclusion | $1,245 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 0 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 364980 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 143511 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -143511 | TotalRevenueColumn |
| Exclusion | -$143,511 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 5205836 | TotalRevenueColumn |
| Related Or Exempt Function Income | 21031 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | -$142,266 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 22500 | Total |
| Program Services | 22500 | ProgramServices |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 35000 | Total |
| Program Services | 35000 | ProgramServices |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2717174 | Total |
| Program Services | 2717174 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 110000 | Total |
| Program Services | 77000 | ProgramServices |
| Management And General | 5500 | ManagementAndGeneral |
| Fundraising | 27500 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 328558 | Total |
| Program Services | 207785 | ProgramServices |
| Management And General | 39100 | ManagementAndGeneral |
| Fundraising | 81673 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 20233 | Total |
| Program Services | 10465 | ProgramServices |
| Fundraising | 9768 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 35051 | Total |
| Program Services | 20453 | ProgramServices |
| Management And General | 6404 | ManagementAndGeneral |
| Fundraising | 8194 | Fundraising |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 18000 | Total |
| Program Services | 18000 | ProgramServices |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17076 | Total |
| Program Services | 11508 | ProgramServices |
| Management And General | 5568 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 41260 | Total |
| Management And General | 41260 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 95113 | Total |
| Program Services | 64387 | ProgramServices |
| Management And General | 3426 | ManagementAndGeneral |
| Fundraising | 27300 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 60386 | Total |
| Program Services | 58909 | ProgramServices |
| Management And General | 1251 | ManagementAndGeneral |
| Fundraising | 226 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 49350 | Total |
| Program Services | 17072 | ProgramServices |
| Management And General | 30886 | ManagementAndGeneral |
| Fundraising | 1392 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 63672 | Total |
| Program Services | 42020 | ProgramServices |
| Management And General | 14657 | ManagementAndGeneral |
| Fundraising | 6995 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 35215 | Total |
| Program Services | 20400 | ProgramServices |
| Management And General | 5755 | ManagementAndGeneral |
| Fundraising | 9060 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 28837 | Total |
| Program Services | 20186 | ProgramServices |
| Management And General | 4325 | ManagementAndGeneral |
| Fundraising | 4326 | Fundraising |
Other Expenses OtherExpenses (2 entries)
| DescriptionDescription | TotalTotal | Management And GeneralManagementAndGeneral | Program ServicesProgramServices | FundraisingFundraising |
|---|---|---|---|---|
| Uncollected pledges | 19875 | 19875 | ||
| Miscellaneous | 10209 | 7935 | 1817 | 457 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3707509 | Total |
| Program Services | 3344676 | ProgramServices |
| Management And General | 185942 | ManagementAndGeneral |
| Fundraising | 176891 | Fundraising |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Joint Costs | X | JointCosts |
Total Joint Costs TotalJointCosts
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 121442 | Total |
| Program Services | 109118 | ProgramServices |
| Management And General | 200 | ManagementAndGeneral |
| Fundraising | 12124 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 929245 | BOY |
| EOY | 1366498 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 225504 | BOY |
| EOY | 28674 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 79960 | BOY |
| EOY | 530213 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 18142 | BOY |
| EOY | 28723 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 517984 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 87244 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 263734 | BOY |
| EOY | 430740 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1516585 | BOY |
| EOY | 2384848 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10858 | BOY |
| EOY | 2045 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 171251 | BOY |
| EOY | 350000 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 800000 | BOY |
| EOY | 0 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 982109 | BOY |
| EOY | 352045 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 216473 | BOY |
| EOY | 543914 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 318003 | BOY |
| EOY | 1488889 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 534476 | BOY |
| EOY | 2032803 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1516585 | BOY |
| EOY | 2384848 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 1498327 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | 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 |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| 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 | 3043125 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 2723347 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 4208236 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 4179042 | CurrentTaxYearMinus1Year |
| Current Tax Year | 5327071 | CurrentTaxYear |
| Total | 19480821 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 3043125 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 2723347 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 4208236 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 4179042 | CurrentTaxYearMinus1Year |
| Current Tax Year | 5327071 | CurrentTaxYear |
| Total | 19480821 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amounts Subst Contributors Total | 3944622 | AmountsSubstContributorsTotal |
| Public Support Total170 | 15536199 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 2370 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 2387 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 2653 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 2070 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1245 | CurrentTaxYear |
| Total | 10725 | Total |
Other Income170 OtherIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 9996 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 14089 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 15253 | CurrentTaxYearMinus2Years |
| Total | 39338 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 19530884 | TotalSupport |
| Gross Receipts From Admissions Etc | 54777 | GrossReceiptsFromAdmissionsEtc |
| Public Support Pertcentage170 | 0.79550 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.84010 | 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 | 40974 | Depreciation |
| Book Value | 401646 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 51059 | OtherCostOrOtherBasis |
| Depreciation | 38251 | Depreciation |
| Book Value | 12808 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 24305 | OtherCostOrOtherBasis |
| Depreciation | 8019 | Depreciation |
| Book Value | 16286 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 430740 | TotalOfBookValueLandBuildings |
| Total Revenue | 5205836 | TotalRevenue |
| Total Expenses | 3707509 | TotalExpenses |
| Excess Or Deficit For Year | 1498327 | ExcessOrDeficitForYear |
| Excess Or Deficit Per FS | 1498327 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 5358722 | TotRevenueEtcAuditedFinclStmt |
| Donated Srvc And Use Of Facilities | 9375 | DonatedSrvcAndUseOfFacilities |
| Revenue Not Rptd F990 | 9375 | RevenueNotRptdF990 |
| Revenue Subtotal | 5349347 | RevenueSubtotal |
| Other Revenues Not Included | -143511 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | -143511 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 5205836 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 3860395 | TotExpensesEtcAuditedFinclStmt |
| Donated Services Use Of Facilities | 9375 | DonatedServicesUseOfFacilities |
| Other Expenses Included | 143511 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 152886 | ExpensesNotRptdF990 |
| Expenses Subtotal | 3707509 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 3707509 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| Part XII, Line 4b - Other Adjustments: | Fundraising expenses reported on Page 9, Line 8b -143,511. |
| Part XIII, Line 2d - Other Adjustments: | Fundraising expenses reported on Page 9, Line 8b 143,511. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 1 | GrantRecordsMaintained |
Accts Actvs Out US Table AcctsActvsOutUSTable (3 entries)
| RegionRegion | Number Of OfficesNumberOfOffices | Number Of EmployeesNumberOfEmployees | Type Of Activities ConductedTypeOfActivitiesConducted | Total ExpendituresTotalExpenditures |
|---|---|---|---|---|
| Europe (Including Iceland & Greenland) - | 0 | 0 | Grants to recipients located in region | 2544119 |
| Russia & the Newly Independent States - | 0 | 0 | Grants to recipients located in region | 70000 |
| North America - Canada and Mexico, but | 0 | 0 | Grants to recipients located in region | 103055 |
| 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 | 2717174 | SubtotalAmountSpent |
| Cont Amount Spent | 0 | ContAmountSpent |
| Total Amount Spent | 2717174 | TotalAmountSpent |
Grants To Orgs Outside US GrantsToOrgsOutsideUS (2 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 | 2451867 | Wire transfer | 92252 | Computers, electronics and resources | Cost |
| Russia & the Newly Independent States - | Leadership training and general support | 70000 | Wire transfer | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Number Of501c3 Orgs | 2 | TotalNumberOf501c3Orgs |
| Total Number Of Other Orgs | 0 | TotalNumberOfOtherOrgs |
Grants To Ind Outside US GrantsToIndOutsideUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Assistance | Ministry support- development of online educational program | TypeOfAssistance |
| Region | North America - Canada and Mexico, but | Region |
| Number Of Recipients | 2 | NumberOfRecipients |
| Amount Of Cash Grant | 103055 | AmountOfCashGrant |
| Manner Of Cash Disbursement | Wire transfer | MannerOfCashDisbursement |
| 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 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 G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | Founder weekend | NameOfEvent1 |
| Gross Receipts Event1 | 349900 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 349900 | CharitableContributionsEvent1 |
| Rent Facility Costs Event1 | 102719 | RentFacilityCostsEvent1 |
| Other Direct Expenses Event1 | 14517 | OtherDirectExpensesEvent1 |
| Name Of Event2 | Fundraising dinners | NameOfEvent2 |
| Gross Receipts Event2 | 15080 | GrossReceiptsEvent2 |
| Charitable Contributions Event2 | 15080 | CharitableContributionsEvent2 |
| Food And Beverage Event2 | 17605 | FoodAndBeverageEvent2 |
| Other Direct Expenses Event2 | 8670 | OtherDirectExpensesEvent2 |
| Gross Receipts Total | 364980 | GrossReceiptsTotal |
| Charitable Contributions Total | 364980 | CharitableContributionsTotal |
| Rent Facility Costs Total Events | 102719 | RentFacilityCostsTotalEvents |
| Food And Beverage Total Events | 17605 | FoodAndBeverageTotalEvents |
| Other Direct Expenses Total Events | 23187 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 143511 | DirectExpenseSummaryEvents |
| Net Income Summary | -143511 | NetIncomeSummary |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Recipient Table RecipientTable
Recipient Name Business RecipientNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Eternal Life Agape Ministries | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 3011 | AddressLine1 |
| City | Chatsworth | City |
| State | CA | State |
| ZIP Code | 91313 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN Of Recipient | 954223202 | EINOfRecipient |
| IRC Section | 501(c)(3) | IRCSection |
| Amount Of Cash Grant | 22500 | AmountOfCashGrant |
| Purpose Of Grant | Ministry support | PurposeOfGrant |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 1 | TotalNbrOf501C3AndGovtGrants |
| Total Nbr Of Other Organizations | 0 | TotalNbrOfOtherOrganizations |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | Ministry Support | TypeOfGrant |
| Number Of Recipients | 2 | NumberOfRecipients |
| Amount Of Cash Grant | 35000 | 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 our organization's mission. These requests are reviewed and approved by the Board. The requesting organization 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 |
|---|---|---|---|
| Sam Yeghnazar | Board Member | 90000 | Missionary support |
| Reza Roshanzamir | Board Member | 72000 | Missionary support |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 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. | |
| Form 990, Part VI, Section B, line 15a | The US Director's compensation is based on the results of the comprehensive compensation study the organization purchased to determine reasonableness of compensation. The study was based on similar size and type nonprofits. The compensation was also approved by the independent board of directors. The approval is documented in the Board minutes. | |
| Form 990, Part VI, Section C, line 19 | Governing documents, conflict of interest policy, and audited financial statements are available by request. | |
| Form 990, Part XII, Line 2c: | This process has not changed since the prior year. The organization has a finance committee that assumes responsibility for oversight of the audit of its financial statements and selection of an independent auditor. | Explanation of Responsibility |