2023-03-30T14:26:37-05:00 2022-09-30 363990892 Capin Crouse LLP 2435 Research Parkway STE 200 Colorado Springs CO 80920 990 2021-10-01 205350994 The Joshua Fund JOSH 7038600166 PO Box 3468 McLean VA 221033468 Dr Carl Moeller Executive Director 7038600166 2023-03-30 1 Dr Carl Moeller 999009999 Ashley Peabody P01385870 5055022746 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z Dr Carl Moeller PO Box 3468 McLean VA 221033468 7997871 0 X www.joshuafund.com X 2006 VA Religious, educational, & charitable activities blessing Israel & her neighbors in Jesus' name 8 8 11 18 0 0 4579465 7029042 0 0 4344 16000 -191542 14816 4392267 7059858 2955295 4394350 0 0 930826 1181160 32000 48000 305257 860480 1807318 4778601 7430828 -386334 -370970 5035217 5014805 366146 760663 4669071 4254142 Conducting, promoting, and supporting religious, education, and charitable activities that "bless Israel and her neighbors in the name of Jesus, according to Genesis 12:1-3." 0 0 5984978 4394350 We have educated and mobilized Christians around the world to bless Israel and her neighbors in the name of Jesus. We have provided food, household items, and medical assistance through other organizations to help those in need within the region. We have traveled to various locations in the region to encourage and equip ministry leaders to fulfill their calling and share Jesus' love with others, to vet opportunities and sponsor ministry projects that advance our objectives; and to participate in the distribution of humanitarian aid. 5984978 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 1 21 0 1 11 1 0 1 IS 0 0 0 0 0 0 0 0 0 0 X 8 8 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK CO GA HI KY MN ND NH NV SC TN VA WA WV WI X CliftonLarsonAllen LLP 3175749100 220 S 6th Street Ste 300 Minneapolis MN 55402 X Joel C Rosenberg Founder / Chairman 13.00 X X 0 0 0 Ray Hupfer Vice Chairman 4.00 X X 0 0 0 Richard Wilson Treasurer 2.00 X X 0 0 0 Wayne Pederson Senior Vice Chairman 4.00 X X 0 0 0 Rich Chaffin Board Member & Speaker/Presenter 2.00 X 1000 0 0 Lynn Rosenberg Board Member 2.00 X 0 0 0 Ken Larson Board Member 2.00 X 0 0 0 David Rofkahr Board Member 2.00 X 0 0 0 Dr Carl Moeller Executive Director 40.00 X 83402 0 95046 Lori Hupfer Secretary 2.00 X 0 0 0 Jeremy Grafman Director - Special Project 40.00 X 136202 0 0 William Agius Director - Neighbors Project 40.00 X 111157 0 24933 Lucas Edwards Director - Operations 40.00 X 100409 0 24933 432170 0 144912 3 0 1 0 CliftonLarsonAllen LLP 220 South Sixth St Suite 300 Minneapolis MN 55402 Accounting Services 118299 1 7029042 98262 7029042 8751 8751 5100 0 5100 5100 5100 945262 938013 7249 7249 7249 9716 9716 9716 7059858 0 0 30816 4394350 4394350 207337 93852 107295 6190 719772 464645 244460 10667 23354 15167 7852 335 174353 100226 70658 3469 56344 35734 19749 861 158380 158380 48000 48000 206741 83472 107216 16053 83118 67038 25 16055 281951 25823 214806 41322 92936 23797 65663 3476 39571 32166 7405 375767 287483 71266 17018 2628 1465 1163 25893 975 24918 Events & Promotion 540333 358785 39737 141811 7430828 5984978 1140593 305257 X 277854 198774 21598 57482 1603327 706276 3369656 3926080 27385 5000 28407 52795 324847 241720 239910 4439 1810 5035217 5014805 366146 760663 366146 760663 X 4552247 4056220 116824 197922 4669071 4254142 5035217 5014805 -370970 -43959 0 X 0 1 X 1 0 X 5751891 5332654 6026233 4579465 7029042 28719285 5751891 5332654 6026233 4579465 7029042 28719285 28719285 41305 51520 34209 4344 13851 145229 80 9716 9796 28874310 55353 0.99460 0.99420 X Schedule A, Part II, Line 10, Explanation of Other Income: Misc Income - 2020 Amount: $ 80. 2021 Amount: $ 9,716. Schedule A, Part II, Columns (a) - (e): Per the instructions public support is measured using a 5-year computation period that includes the current and four prior tax years (including short years). The organization had a short year in 2020. The below chart clarifies the information represented in Schedule A, Part II: Column (a) - Fiscal year ending 12/31/18 Column (b) - Fiscal year ending 12/31/19 Column (c) - Fiscal year ending 12/31/20 Column (d) - 9 month period ending 9/30/21 Column (e) - Fiscal year ending 9/30/2022 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5861 5861 0 235859 234049 1810 1810 7198459 -43959 182560 138601 7059858 0 7059858 7613388 182560 182560 7430828 0 7430828 1 Middle East and North Africa 0 0 Grants to Recipients Located in Region 4394350 Middle East and North Africa 0 11 Program Services Travel, communication, professional services 308803 0 11 0 0 0 11 4703153 0 4703153 Middle East and North Africa Ministry Support & relief work 1266037 Wire 0 Middle East and North Africa Ministry Support 9500 wire 0 Middle East and North Africa Ministry Support 19000 wire 0 Middle East and North Africa Ministry Support 30000 wire 0 Middle East and North Africa Ministry Support 10000 wire 0 Middle East and North Africa Ministry Support 25000 Check 0 Middle East and North Africa Ministry Support 146000 wire 0 Middle East and North Africa Ministry Support 10000 wire 0 Middle East and North Africa Ministry Support 9000 wire 0 Middle East and North Africa scholarships 20000 wire 0 Middle East and North Africa UK Retreat Ministry 100000 wire 0 Middle East and North Africa Ministry Support 170000 wire 0 Middle East and North Africa Ministry Support 24000 wire 0 Middle East and North Africa Ministry Support 60000 wire 0 Middle East and North Africa Ministry Support 67950 wire 0 Middle East and North Africa Ministry Support 16000 wire 0 Middle East and North Africa Ministry Support 27000 wire 0 Middle East and North Africa Ministry Support 23000 wire 0 Middle East and North Africa Ministry Support 60000 wire 0 Middle East and North Africa Ministry Support 75000 wire 0 Middle East and North Africa Ministry Support 100000 wire 0 Middle East and North Africa Ministry Support 9000 wire 0 Middle East and North Africa Ministry Support 80000 wire 0 Middle East and North Africa Ministry Support 85000 wire 0 Middle East and North Africa Refugee relief 43000 wire 0 Middle East and North Africa Ministry Support 8363 wire 0 Middle East and North Africa Ministry Support 120000 wire 0 Middle East and North Africa Ministry Support 210000 wire 0 Middle East and North Africa Ministry Support 27000 wire 0 Middle East and North Africa Ministry Support 15000 wire 0 Middle East and North Africa Ministry Support 30000 wire 0 Middle East and North Africa Ministry Support 160000 wire 0 Middle East and North Africa Support individuals with Special Needs 150000 wire 0 Middle East and North Africa Ministry Support 12000 wire 0 Middle East and North Africa Ministry Support 31000 wire 0 Middle East and North Africa Ministry Support 250000 wire 0 Middle East and North Africa Ministry Support 150000 wire 0 Middle East and North Africa Ministry Support 20000 wire 0 Middle East and North Africa Jerusalem prayer breakfast 32000 wire 0 Middle East and North Africa Ministry Support 25000 wire 0 Middle East and North Africa Ministry Support 20000 wire 0 Middle East and North Africa Ministry Support 30000 wire 0 Middle East and North Africa Ministry Support 25000 wire 0 Middle East and North Africa Ministry Support 25000 wire 0 Middle East and North Africa Child surgeries support 25000 wire 0 Middle East and North Africa Ministry Support 24000 wire 0 Middle East and North Africa Ministry Support 24000 wire 0 Middle East and North Africa Ministry Support 20000 wire 0 Middle East and North Africa Ministry Support 50000 wire 0 Middle East and North Africa Ministry Support 20000 wire 0 Middle East and North Africa Ministry Support 12000 wire 0 Middle East and North Africa Ministry Support 20000 wire 0 Middle East and North Africa Ministry Support 12000 wire 0 Middle East and North Africa benevolence for covid-19 needs 10000 wire 0 Middle East and North Africa Ministry Support 50000 wire 0 Middle East and North Africa Ministry Support 18000 wire 0 Middle East and North Africa Ministry Support 215000 wire 0 Middle East and North Africa Ministry Support 9000 wire 0 Middle East and North Africa Ministry Support 55000 wire 0 59 0 0 0 0 0 0 0 Part I, Line 2: Grant agreements are required to be signed by all recipients whereby recipients agree to provide detailed reports of expenditures, which may include copies of receipts, photos of projects and narratives explaining the ultimate impact of the expenditures on recipients' lives. The Joshua Fund periodically audits these reports as well as performs field audits. Grantees also agree to make books and records available to The Joshua Fund upon request. Part I, line 3: The organization tracked expenditures in accordance with the accrual basis of accounting. Part III Accounting Method: X X X X X X 1 Philanthrocorp 111 S Tejon St 520 Colorado Springs CO 80903 Consulting 0 0 48000 -48000 48000 -48000 AK CO GA HI KY MD MN ND NH NV SC TN VA WA WV WI Schedule G, Part I, Line 2b, Column (v) The professional fundraising services provided by Philanthrocorp were consulting in nature and there were no gross receipts associated with their activities. X 1 1 X X X 1 0 0 0 0 0 0 0 0 Dr Carl Moeller Executive Director 82610 0 0 0 792 0 20046 0 77178 0 180626 0 0 0 Part I, Line 1a Pursuant to Internal Revenue Code Section 107, ministerial housing allowances are provided for qualifying ministerial employees. This is not included in taxable compensation. Carl Moeller, Executive Director, met the qualifications for and received a ministerial housing allowance during the tax year. Part I, Line 4a Jeremy Grafman, Director of Special Project, a Highest Compensated Employee, received a severance payment of $32,604 during 2021. X 7 98262 Market Value 0 0 1 0 Part I, Column (b): The number of contributions represent the number of contributions received, not the number of items donated. Form 990, Part VI, Section A, line 2 Joel and Lynn Rosenberg - Family relationship Form 990, Part VI, Section B, line 11b Form 990 was prepared by an independent CPA firm and reviewed in detail by the finance team, including the Director of Operations and outsourced accounting firm. The 990 was then emailed to the board of directors for their review, before it was filed with the IRS. Form 990, Part VI, Section B, line 12c Conflict of interest disclosure questionnaires are completed annually by board members and officers. These are then reviewed by the Executive Director and Senior Vice Chairman of the Board. They are then retained for the year. If a conflict of interest were to be identified by the finance team or the board, the person with a conflict would excuse his or her self from the decision making process, and the independent board members would vote on whether the transaction was in the best interests of The Joshua Fund. Form 990, Part VI, Section B, line 15 The compensation of the Executive Director and other corporate officers is determined by the independent members of the board who have no conflicts of interest. Comparability data is used in this determination, a process which takes place annually. The compensation process, comparability data used, and decisions reached are documented in the board minutes. Form 990, Part VI, Section C, line 19 The governing documents, financial statements, and conflict of interest policy are all available upon request. Form 990, Part VII, Column D & Sch J, Part II, Column B: Compensation reported in Part VII, column D and Schedule J, Part II, column B is the amount reported on the individual's W-2, box 1 or 5 (whichever amount is greater) per the IRS instructions. In the case of minister's compensation when box 5 of the W-2 is not applicable, box 1 compensation is used. Employee deferrals to qualified retirement plans are normally captured in box 5, not box 1 of Form W-2. For reporting purposes we have included the minister's retirement plan deferrals in Part VII, column F and Schedule J, Part II, column C. Undisclosed disregarded entity Charitable & Educational Activities DE 0 241077 The Joshua Fund Schedule R, Part I, Line 1 In the spirit of Schedule F, Part II where an organization is not required to provide the name and address of a grantee organization for security reasons, the name, address and EIN of the foreign disregarded entity has not been disclosed.