CHRISTIAN DEVELOPMENT FOUNDATION: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
CHRISTIAN DEVELOPMENT FOUNDATION (EIN 03-0394135)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-15
IRS object ID
202433209349328958
Schema version
2023v5.0
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)
Return2024-11-15T22:52:21-05:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN263967027PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1DONALD CATE CPABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1715 W MAIN STAddressLine1Txt
CityEASTLANDCityNm
State AbbreviationTXStateAbbreviationCd
ZIP76448ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN030394135EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CHRISTIAN DEVELOPMENT FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCHRIBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1715 WEST MAINAddressLine1Txt
CityEASTLANDCityNm
State AbbreviationTXStateAbbreviationCd
ZIP76448ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJAMES D ROSEPersonNm
Person TitlePRESIDENTPersonTitleTxt
Signature2024-11-14SignatureDt
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDONALD CATEPreparerPersonNm
PTINP00767695PTIN
Phone2546298901PhoneNum
Preparation2024-11-15PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJAMES D ROSEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1715 WEST MAINAddressLine1Txt
CityEASTLANDCityNm
State AbbreviationTXStateAbbreviationCd
ZIP76448ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$172,530GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Activity Or MissionDIRECT SUPPORT OF CDF NOMINEES FOUNDATION - SUB SHARAN AFRICA IN IMPLEMENTING AND ASSOCIATED MINISTRIES FUNDING PROJECTS IN NIGERIA INCLUDING CHRISTIAN FINANCIAL ACCOUNTABILITY, HOPE MINISTRY, AFRICAN CHRISTIAN UNIVERSITY, CHRISTIAN DEVELOPMENT CENTERS, AND PURPOSE DRIVEN FOR CHRIST PROGRAM. WEB SITE CDFAFRICA.ORGActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers10TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$376,314PYContributionsGrantsAmt
CY Contributions Grants$166,954CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$5,576PYInvestmentIncomeAmt
CY Investment Income$5,576CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$381,890PYTotalRevenueAmt
CY Total Revenue$172,530CYTotalRevenueAmt
CY Grants And Similar Paid$133,564CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$217,327PYOtherExpensesAmt
CY Other Expenses$17,361CYOtherExpensesAmt
PY Total Expenses$217,327PYTotalExpensesAmt
CY Total Expenses$150,925CYTotalExpensesAmt
PY Revenues Less Expenses$164,563PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$21,605CYRevenuesLessExpensesAmt
Total Assets BOY$317,828TotalAssetsBOYAmt
Total Assets EOY$337,013TotalAssetsEOYAmt
Total Liabilities EOY$13,000TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$317,828NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$324,013NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionDIRECT SUPPORT OF CDF NOMINEES FOUNDATION - SUB SHARAN AFRICA IN IMPLEMENTING AND ASSOCIATED MINISTRIES FUNDING PROJECTS IN NIGERIA INCLUDING CHRISTIAN FINANCIAL ACCOUNTABILITY, HOPE MINISTRY, AFRICAN CHRISTIAN UNIVERSITY, CHRISTIAN DEVELOPMENT CENTERS, AND PURPOSE DRIVEN FOR CHRIST PROGRAM. WEB SITE CDFAFRICA.ORGMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$133,564ExpenseAmt
Grant$133,564GrantAmt
DescDIRECT SUPPORT OF CDF NOMINEES FOUNDATION - SUB SAHARA AFRICA AND ASSOCIATED MINISTRIES.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$11,013ExpenseAmt
Grant$8,984GrantAmt
DescESTABLISH AND OPERATE PRAYER AND MISSION CENTER EASTLAND TEXASDesc
FieldValueIRS element (for citing)
Total Program Service Expenses$144,577TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesYes (true)ForeignActivitiesInd
More Than5000 K To OrgYes (true)MoreThan5000KToOrgInd
More Than5000 K To IndividualsYes (true)MoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredfalseScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Governing Body Voting Members4GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1DONALD CATE CPABusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2546298901PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1715 WEST MAINAddressLine1Txt
CityEASTLANDCityNm
State AbbreviationTXStateAbbreviationCd
ZIP76448ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
DONALD CATE
TREASURERYes (X)Yes (X)$0$0$0
GT FREEMAN
DIRECTORYes (X)Yes (X)$0$0$0
DEREK MAY
DIRECTORYes (X)Yes (X)$0$0$0
DAVID ROSE
SECRETARYYes (X)Yes (X)$0$0$0
JAMES D ROSE
PRESIDENTYes (X)Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$166,954AllOtherContributionsAmt
Total Contributions$166,954TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$5,576TotalRevenueColumnAmt
Related Or Exempt Func Income$5,576RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$172,530TotalRevenueColumnAmt
Related Or Exempt Func Income$5,576RelatedOrExemptFuncIncomeAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$133,564TotalAmt
Program Services$133,564ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$11,013TotalAmt
Program Services$11,013ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$6,348TotalAmt
Management And General$6,348ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$150,925TotalAmt
Program Services$144,577ProgramServicesAmt
Management And General$6,348ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$34,337BOYAmt
EOY$23,248EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$50,000BOYAmt
EOY$50,000EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$282,446LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$18,681LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$233,491BOYAmt
EOY$263,765EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$317,828BOYAmt
EOY$337,013EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
EOY$13,000EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$13,000EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$317,828BOYAmt
EOY$324,013EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$317,828BOYAmt
EOY$324,013EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$317,828BOYAmt
EOY$337,013EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$21,605ReconcilationRevenueExpnssAmt
Other Changes In Net Assets-$15,420OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

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

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$296,044CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$80,125CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$381,890CurrentTaxYearMinus1YearAmt
Current Tax Year$166,954CurrentTaxYearAmt
Total$925,013TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year$5,576CurrentTaxYearAmt
Total$5,576TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$296,044CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$80,125CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$381,890CurrentTaxYearMinus1YearAmt
Current Tax Year$172,530CurrentTaxYearAmt
Total$930,589TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$930,589PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$296,044CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$80,125CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$381,890CurrentTaxYearMinus1YearAmt
Current Tax Year$172,530CurrentTaxYearAmt
Total$930,589TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Public Support PY5091.00000PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
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 D IRS990ScheduleD

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$98,000OtherCostOrOtherBasisAmt
Depreciation$3,879DepreciationAmt
Book Value$94,121BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$184,446OtherCostOrOtherBasisAmt
Depreciation$14,802DepreciationAmt
Book Value$169,644BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$263,765TotalBookValueLandBuildingsAmt

Schedule F IRS990ScheduleF

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Grants To Org Outside US GrantsToOrgOutsideUSGrp (2 entries)

Purpose Of GrantPurposeOfGrantTxtCash GrantCashGrantAmtManner Of Cash DisbursementMannerOfCashDisbursementTxt
IMALA UNIVERCITY PRO$97,060WIRE
SEMINARY SUPPORT$13,210WIRE/BANK TRANS
FieldValueIRS element (for citing)
Total501c3 Org2Total501c3OrgCnt

Foreign Individuals Grants ForeignIndividualsGrantsGrp

FieldValueIRS element (for citing)
RegionSUB SAHARA AFRICARegionTxt
Recipient3RecipientCnt
Cash Grant$23,294CashGrantAmt
Manner Of Cash DisbursementWIRE BANK TRANMannerOfCashDisbursementTxt
FieldValueIRS element (for citing)
Transfer To Foreign CorpfalseTransferToForeignCorpInd
Interest In Foreign TrustfalseInterestInForeignTrustInd
Foreign Corp OwnershipfalseForeignCorpOwnershipInd
Passive Foreign Investmest CofalsePassiveForeignInvestmestCoInd
Foreign PartnershipfalseForeignPartnershipInd
Boycott CountriesfalseBoycottCountriesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONDIRECT SUPPORT OF CDF NOMINEES FOUNDATION - SUB SHARAN AFRICA IN IMPLEMENTING AND ASSOCIATED MINISTRIES FUNDING PROJECTS IN NIGERIA INCLUDING CHRISTIAN FINANCIAL ACCOUNTABILITY, HOPE MINISTRY, AFRICAN CHRISTIAN UNIVERSITY, CHRISTIAN DEVELOPMENT CENTERS, AND PURPOSE DRIVEN FOR CHRIST PROGRAM. WEB SITE CDFAFRICA.ORG
FORM 990, PAGE 6, PART VI, LINE 11BNO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 19NO DOCUMENTS AVAILABLE TO THE PUBLIC
FORM 990, PART XI, LINE 9BOOK / TAX DEPRECIATION DIFFERENCE 198

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