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INTERNATIONAL ASSISTANCE PROGRAM: Form 990EZ, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
INTERNATIONAL ASSISTANCE PROGRAM (EIN 91-1747079)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-08-02
IRS object ID
202442159349200134
Schema version
2023v5.1
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 ReturnHeader

FieldValueIRS element (for citing)
Return2024-08-02T14:28:05-07:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN911496404PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1OMLIN GUNNING & ASSOCIATES P SBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line19515 N DIVISION ST Suite 200AddressLine1Txt
CitySPOKANECityNm
State AbbreviationWAStateAbbreviationCd
ZIP99218ZIPCd
FieldValueIRS element (for citing)
Return Type990EZReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN911747079EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1International Assistance ProgramBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlINTEBusinessNameControlTxt
Phone5097103563PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1P O Box 18702AddressLine1Txt
CitySpokaneCityNm
State AbbreviationWAStateAbbreviationCd
ZIP99228ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCharlee BrewerPersonNm
Person TitleExecutive Dir.PersonTitleTxt
Signature2024-08-02SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonPaul KlaudtPreparerPersonNm
PTINP00853597PTIN
Phone5094672000PhoneNum
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-08-08 14:25:15ZBuildTS

Form 990-EZ IRS990EZ

FieldValueIRS element (for citing)
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Website AddressIASSIST.ORGWebsiteAddressTxt
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Gross Receipts$167,404GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$166,781ContributionsGiftsGrantsEtcAmt
Investment Income$623InvestmentIncomeAmt
Cost Or Other Basis Expense Sale$0CostOrOtherBasisExpenseSaleAmt
Fundraising Gross Income$0FundraisingGrossIncomeAmt
Special Events Direct Expenses$0SpecialEventsDirectExpensesAmt
Cost Of Goods Sold$0CostOfGoodsSoldAmt
Total Revenue$167,404TotalRevenueAmt
Grants And Similar Amounts Paid$140,451GrantsAndSimilarAmountsPaidAmt
Fees And Other Pymt To Ind Cntrct$3,238FeesAndOtherPymtToIndCntrctAmt
Printing Publications Postage$86PrintingPublicationsPostageAmt
Other Expenses Total$5,951OtherExpensesTotalAmt
Total Expenses$149,726TotalExpensesAmt
Excess Or Deficit For Year$17,678ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$82,373NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$100,051NetAssetsOrFundBalancesEOYAmt

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$82,373BOYAmt
EOY$100,051EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$82,373BOYAmt
EOY$100,051EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$82,373BOYAmt
EOY$100,051EOYAmt
FieldValueIRS element (for citing)
Primary Exempt PurposeTO ASSIST EVANGELICAL CHRISTIAN ORGANIZATIONS IN LOW-INCOME COUNTRIES TO IMPACT THEIR COMMUNITIES THROUGH HUMANITARIAN AND COMMUNITY DEVELOPMENT PROJECTS DESIGNED TO MEET THE PHYSICAL, EMOTIONAL, AND SPIRITUAL NEEDS OF THE LOCAL POPULATION.PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (2 entries)

Description Program Srvc AccomDescriptionProgramSrvcAccomTxtForeign GrantsForeignGrantsIndProgram Service ExpensesProgramServiceExpensesAmt
IAP FOUNDED A CHILDREN'S HOME FOR ORPHANS IN SAWLA GHANA AND RAISES MONEY AS THE ORPHANAGE'S PRIMARY FUNDING SOURCE THIS IS THE FIRST ESTABLISHMENT OF ITS KIND IN THE REGION. 50 (+/-) ORPHANS AGE 5 TO 16 ARE BEING GIVEN A SAFE AND SUPPORTIVE HOME AND MOST ARE ATTENDING SCHOOL FOR THE FIRST TIME. THE STAFF CONSISTS OF DORM MOTHERS, COOKS, SECURITY GUARDS, AND 2 DIRECTORS. IN ADDITION FUNDS HAVE BEEN RAISED FOR TWO WATER WELLS IN NEARBY VILLAGES.Yes (X)$143,954
IAP raises money to assist local relief and support organizations in Central America and the Caribbean. IAP assists these evangelical organizations through leadership and business consulting for strategic planning and sustainability. In addition, IAP serves and partners with other Latin American service entities such as Unidos en Mision in Mexico City. IAP provides hands-on consulting for leadership development to enable these evangelical organizations achieve viability and long-term sustainability despite difficult operating environments. These organizations have provided clean water access, training, spiritual direction, and job opportunities for marginalized people.Yes (X)$4,849
FieldValueIRS element (for citing)
Total Program Service Expenses$148,803TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (5 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
Lori Houk
Executive Dir.1.00$0
Lori Houk
Board Member3.00$0
Mark Houk
Board Member1.00$0
Kent Lupton
Board Member1.00$0
Christina Houk
Board Member1.00$0
FieldValueIRS element (for citing)
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not RptfalseChgMadeToOrgnzngDocNotRptInd
Organization Had UBIfalseOrganizationHadUBIInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Form1120 Pol FiledfalseForm1120PolFiledInd
Made Loans To From OfficersfalseMadeLoansToFromOfficersInd
Tax Imposed Under IRC4911$0TaxImposedUnderIRC4911Amt
Tax Imposed Under IRC4912$0TaxImposedUnderIRC4912Amt
Tax Imposed Under IRC4955$0TaxImposedUnderIRC4955Amt
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
Tax Imposed On Organization Mgr$0TaxImposedOnOrganizationMgrAmt
Tax Reimbursed By Organization$0TaxReimbursedByOrganizationAmt
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonCharlee BrewerPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO Box 18702AddressLine1Txt
CitySpokaneCityNm
State AbbreviationWAStateAbbreviationCd
ZIP99228ZIPCd
FieldValueIRS element (for citing)
Phone5094667158PhoneNum
FieldValueIRS element (for citing)
Foreign Financial AccountfalseForeignFinancialAccountInd
Foreign OfficefalseForeignOfficeInd
Donor Advised FndsfalseDonorAdvisedFndsInd
Operate HospitalfalseOperateHospitalInd
Tanning Services ProvidedfalseTanningServicesProvidedInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
School OperatingfalseSchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Part VI Of Comp Of Hghst Pd EmplNONEPartVIOfCompOfHghstPdEmplTxt
Part VI Hghst Pd Cntrct Prof SrvcNONEPartVIHghstPdCntrctProfSrvcTxt
Filed Schedule AYes (true)FiledScheduleAInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$155,657CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$152,392CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$170,799CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$241,997CurrentTaxYearMinus1YearAmt
Current Tax Year$166,781CurrentTaxYearAmt
Total$887,626TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$155,657CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$152,392CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$170,799CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$241,997CurrentTaxYearMinus1YearAmt
Current Tax Year$166,781CurrentTaxYearAmt
Total$887,626TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$887,626PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$143CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$60CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$21CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$58CurrentTaxYearMinus1YearAmt
Current Tax Year$623CurrentTaxYearAmt
Total$905TotalAmt

Post1975 UBTI Post1975UBTIGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$143CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$60CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$21CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$58CurrentTaxYearMinus1YearAmt
Current Tax Year$623CurrentTaxYearAmt
Total$905TotalAmt

Net Income From Other UBI NetIncomeFromOtherUBIGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$380CurrentTaxYearMinus4YearsAmt
Total$380TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$156,180CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$152,452CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$170,820CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$242,055CurrentTaxYearMinus1YearAmt
Current Tax Year$167,404CurrentTaxYearAmt
Total$888,911TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.99860PublicSupportCY509Pct
Public Support PY5090.99930PublicSupportPY509Pct
Investment Income CY0.00100InvestmentIncomeCYPct
Investment Income PY0.00030InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Grants and Similar Amounts Paid In Excess of $5,000.1| Donee's Name: CHILDREN'S HOME FOR ORPHANS; SAWLA GHANA | Relationship of Donee: Unrelated | Cash Amount Given: $140451
Other Expenses.1002Office Expenses $493
Other Expenses.1012Insurance $510
Other Expenses.1Program Costs $3500
Other Expenses.2BANK FEES $862
Other Expenses.3TELEPHONE $459
Other Expenses.4Development $127

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