2022-10-07T11:29:52-04:00 2021-12-31 541383985 MALVIN RIGGINS & COMPANY PC 725 CITY CENTER BLVD SUITE 200 NEWPORT NEWS VA 23606 990 2021-01-01 546338714 THE ROSSER FOUNDATION A PURE CHARITABLE TRUST AND PUBLIC CHARITY ROSS 7578276704 1901 NORTH ARMISTEAD AVENUE HAMPTON VA 236664311 JANICE H STRINGER COO 7578276704 2022-09-30 true JANICE H STRINGER 999009999 JOHN T HART CPA P00240094 7578819600 2022-10-07 2021 2022-09-23 18:48:47Z INTERNATIONAL COOPERATING JANICE H STRINGER 40479610 false X WWW.ICM.ORG X 1986 VA TO NURTURE BELIEVERS AND ASSIST IN THE GROWTH OF THE CHURCH WORLDWIDE. 27 25 65 46 0 24675791 35717761 0 574641 784903 -57512 -143268 25192920 36359396 20426351 25756039 0 3912419 3900092 0 2434637 4038899 5049767 28377669 34705898 -3184749 1653498 11772268 12195900 1078455 308903 10693813 11886997 TO NURTURE BELIEVERS AND ASSIST IN THE GROWTH OF THE CHURCH WORLDWIDE. false false 27100440 25756039 DESIGN AND CONSTRUCTION OF CHURCHES THROUGHOUT THE WORLD IN CONJUNCTION WITH CHURCHES AND OTHER MINISTRIES. 4480617 PRODUCTION, TRANSLATION, AND COPYING OF PROGRAM AND NOTES FOR STUDY OF THE DISCIPLESHIP AND BROADCASTING THOSE PROGRAMS THROUGHOUT THE WORLD. 31581057 true true false false false false false false false false true true false false true true true false false false true true false false true false false true false true false false false false false false false false true false false false false false false false false true 31 0 true 65 true false false false false false true true false false false false false false false X 27 25 true false false false false false false true true false false true true true true true true true true false VA X X JAN STRINGER 7578276704 1901 NORTH ARMISTEAD AVENUE HAMPTON VA 236664311 THOMAS FROMMACK CHIEF PROGRA 40.00 X 152700 0 4581 JANICE R ALLEN PRESIDENT/CE 40.00 X X 142424 0 4282 JANICE H STRINGER COO 40.00 X X 122941 0 3712 CHARLES TIMOTHY DAMMON CAO 40.00 X 126022 0 0 NICHOLAS P LOMBARDI VP OF DISCIP 40.00 X 95227 0 2969 STEPHEN C ADAMS TRUSTEE X 0 0 0 MATTHEW B ALLEN TRUSTEE X 0 0 0 JANET WARD BLACK ADV. COMM. C X 0 0 0 MIKE BRENNAN ADV. COMMITT X 0 0 0 NANCY CROKER ADV. COMMITT X 0 0 0 ARUN DANIEL STRAT. ISS. X 0 0 0 SHEA GRUNDY ADV. COMMITT X 0 0 0 SHANDRE HARASTY FINANCE COMM X 0 0 0 TOBY HARRIS ADV. COMMITT X 0 0 0 BURT HIGGINS TRUSTEE X 0 0 0 CYNTHIA R HIGGINS TRUSTEE X 0 0 0 MIKE HOCKETT ADV. COMMITT X 0 0 0 AUBREY ROSSER JR TRUSTEE X 0 0 0 RICH KIDD GOV. AD HOC X 0 0 0 KRIS LIGHTCAP STRAT. ISS. X 0 0 0 DR JAMES P GILLS MD STRAT. ISS. X 0 0 0 C ROGER MCLELLON AUDIT & GOV. X 0 0 0 PAMELA MINTER TRUSTEE X 0 0 0 CHRIS PEIFER FIN. COMM. X 0 0 0 BILL SHOOK FIN. COMM. C X 0 0 0 MIRIAM SHOOK AUDIT & GOV. X 0 0 0 TODD STEWART ADV. COMM. X 0 0 0 ELLEN VAUGHN STR. ISS. CO X 0 0 0 JIM WARREN AUDIT & GOV. X 0 0 0 CHARLES WATKINS STRAT. ISS. X 0 0 0 639314 15544 4 false true false CRUZ MEDIA MEDIA SERVICES 493995 MEDIA IMPACT SERVICES MEDIA SERVICES 326502 GRAY LAND RESOURCES MEDIA SERVICES 163100 CONQUER LLC ADVERTISEMENTS 154305 4 4906890 30810871 10217966 35717761 346594 346594 2697 2697 3404984 73364 3020819 19220 384165 54144 438309 365145 73164 28764 4906890 1076187 -1047423 196 3988 -3792 -3792 PPP LOAN CANCELLED DEBT 660200 660200 PARTNERSHIP INCOME 240100 240100 OTHER INCOME 4950 4950 905250 36359396 365145 1323913 2294146 2294146 23461893 23461893 639314 262195 73163 303956 2748921 1127388 314587 1306946 76943 32791 9169 34983 177698 75732 21175 80791 257216 109620 30650 116946 33702 33702 114856 114856 105429 84342 28 21059 49696 10929 7374 31393 102323 45022 11256 46045 DISCIPLESHIP 3460908 3460908 DONOR EVENTS 1059604 1059604 PASTER/PARTNER SUPPORT 243209 243209 PASTOR/PARTNER SUPPORT 163147 163147 -283107 209735 189100 -681942 34705898 31581057 690204 2434637 1972277 3249486 397947 278048 3988 2325591 809270 1288514 1516321 5728973 5524808 1906635 1597524 473934 29713 11772268 12195900 415386 307209 660200 2869 1694 1078455 308903 X 5346216 8513963 5347597 3373034 10693813 11886997 11772268 12195900 X 1653498 -460314 X false true X true false X 25880061 24831618 33748551 24675791 35717761 144853782 25880061 24831618 33748551 24675791 35717761 144853782 2637390 142216392 188763 103554 225011 78973 589391 1185692 8861 8218 11343 19525 665346 713293 146752767 305392 0.96910 0.96040 X PART II, LINE 10 47,947 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 286403 286403 388598 96319 292279 575086 138474 436612 1017673 516646 501027 57831 57831 1516321 DONATED PARTNERSHIP INTEREST 1084164 F NOTE RECEIVABLE 513360 F 1597524 LEASES PAYABLE 1694 1694 X 36979257 -460314 -460314 37439571 -1080175 -1080175 36359396 35786073 1080175 1080175 34705898 34705898 SCHEDULE D, PAGE 3, PART X ACCOUNTING STANDARDS CLARIFY THE ACCOUNTING AND RECOGNITION FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE FOUNDATION'S INCOME TAX RETURNS. IN EVALUATING THE FOUNDATION'S TAX PROVISIONS AND ACCRUALS AND FUTURE TAXABLE INCOME, INTERPRETATIONS AND TAX PLANNING ARE CONSIDERED. THE FOUNDATION BELIEVES THEIR ESTIMATES ARE APPROPRIATE BASED ON CURRENT FACTS AND CIRCUMSTANCES. SCHEDULE D, PAGE 4, PART XI, LINE 4B COST OF GOODS -3,988 EVENT DIRECT EXPENSES -1,076,187 SCHEDULE D, PAGE 4, PART XII, LINE 2D COST OF GOODS 3,988 EVENT DIRECT EXPENSES 1,076,187 true CENTRAL AMERICA AND CARRIBBEAN PROGRAM SERVICE CHURCH BUILDING 1777255 EAST ASIA AND THE PACIFIC PROGRAM SERVICE CHURCH BUILDING 6657001 MIDDLE EAST AND NORTH AFRICA PROGRAM SERVICE CHURCH BUILDING 1087000 NORTH AMERICA PROGRAM SERVICE CHURCH BUILDING 494157 SOUTHEASTERN EUROPE PROGRAM SERVICE CHURCH BUILDING 431540 RUSSIA AND NEWLY INDEP. STATES PROGRAM SERVICE CHURCH BUILDING 815152 SOUTH AMERICA PROGRAM SERVICE CHURCH BUILDING 5771474 SOUTH ASIA PROGRAM SERVICE CHURCH BUILDING 4490749 SUB-SAHARAN AFRICA PROGRAM SERVICE CHURCH BUILDING 4231711 25756039 25756039 CENTRAL AMERICA & CARRIBBEAN CHURCH BUILDING 526796 WIRE EAST ASIA & THE PACIFIC CHURCH BUILDING 1659731 WIRE 4755938 INKIND BUILDING FMV MIDDLE EAST & NORTH AFRICA CHURCH BUILDING 937580 WIRE NORTH AMERICA CHURCH BUILDING 494157 WIRE SOUTHEASTERN EUROPE CHURCH BUILDING 431540 WIRE RUSSIA & NEWLY INDEPENDENT STATES CHURCH BUILDING 815152 WIRE SOUTH AMERICA CHURCH BUILDING 2144947 WIRE 3626527 INKIND BLDG FMV SOUTH ASIA CHURCH BUILDING 3920042 WIRE SUB-SAHARAN AFRICA CHURCH BUILDING 3099612 WIRE 1049871 INKIND BLDG FMV false false false false false false SCHEDULE F, PAGE 1, PART I, LINE 3 CENTRAL AMERICA AND CARRIBBEAN 1,777,255 0 EAST ASIA AND THE PACIFIC 6,657,001 0 MIDDLE EAST AND NORTH AFRICA 1,087,000 0 NORTH AMERICA 494,157 0 SOUTHEASTERN EUROPE 431,540 0 RUSSIA AND NEWLY INDEP. STATES 815,152 0 SOUTH AMERICA 5,771,474 0 SOUTH ASIA 4,490,749 0 SUB-SAHARAN AFRICA 4,231,711 0 MINISTRY BRIEFI 4689695 4689695 137189 166605 574175 2021 GOLF TOURN 126595 118111 8484 13249 26967 2 119364 99084 20280 5347 1224 151431 4935654 4906890 28764 150438 5347 167829 752573 1076187 -1047423 true ADVANCING NATIVE MISSIONS 10460 CRITZER SHOP ROAD AFTON VA 22910 752402759 3 569957 CHURCH BUILDING CHURCH OF GOD WORLD MISSIONS 2490 KEITH ST NW CLEVELAND TN 37311 621176143 3 1284043 CHURCH BUILDING COMPASSIONATE HOPE FOUNDATION 111 GLORYLAND LANE ANTIOCH TN 37013 274431021 3 79000 CHURCH BUILDING HORIZON'S INTERNATIONAL 77 BROADWAY BOULDER CO 80308 841141776 3 38420 CHURCH BUILDING INTL COMM LEADERSHIP INITIATIVES 3133 MAGIC HOLLOW BLVD SUITE 102 VIRGINIA BEACH VA 23453 813508541 3 19166 CHURCH BUILDING LIVING WORD MINISTRIES INTL PO BOX 70090 TUCSON AZ 85737 592912625 3 143166 CHURCH BUILDING NEW HARVEST MISSIONS INTL PO BOX 458 ELFERS FL 34680 432062423 3 15750 CHURCH BUILDING SHARE INTERNATIONAL INC 10626 PR 1310 WOLFFORTH TX 79382 371307778 3 12334 CHURCH BUILDING THE APT FOUNDATION 25W670 DURFEE RD WHEATON IL 60189 912154320 3 20560 CHURCH BUILDING STRATEGIC RESOURCE GROUP PO BOX 1809 EASTON MD 21601 330780945 3 111000 CHIRCH BUILDING 8 X true true false false false false false false false false false THOMAS FROMMACK CHIEF PROGRAMS OFFIC 137700 15000 4581 157281 X 35 706565 FMV AT DATE OF DONATION X BLDG - IN-KIND 1 9432336 FAIR VALUE X DONATED AUCTION 98 79065 DONOR TAX BASIS IN PROP. false false false FORM 990, PAGE 1, ITEM C INTERNATIONAL COOPERATING MINISTRIES FORM 990, PAGE 6, PART VI, LINE 2 JANICE ALLEN TO ALL LISTED HERE CHAIRMAN FAMILY RELATIONSHIP CYNTHIA R. HIGGINS TO ALL LISTED HERE TRUSTEE FAMILY RELATIONSHIP BURT HIGGINS TO ALL LISTED HERE TRUSTEE FAMILY RELATIONSHIP PAMELA MINTER TO ALL LISTED HERE TRUSTEE FAMILY RELATIONSHIP AUBREY ROSSER TO ALL LISTED HERE TRUSTEE FAMILY RELATIONSHIP MATTHEW ALLEN TO ALL LISTED HERE TRUSTEE FAMILY RELATIONSHIP FORM 990, PAGE 6, PART VI, LINE 11B TRUSTEES REVIEW THE 990 DRAFT BEFORE FINAL PROCESSING. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICTS OF INTEREST POLICY SHALL BE ANNUALLY REVIEWED BY, AND FOR THE INFORMATION AND GUIDANCE OF, THE OFFICERS AND MANAGEMENT EMPLOYEES, AND THAT ANY NEW OFFICER OR MANAGEMENT EMPLOYEE SHALL BE ADVISED OF THE POLICY UPON ENTERING ON THE DUTIES OF HIS/HER OFFICE AND SHALL BE REQUIRED TO SUBSCRIBE THERETO. THE SIGNED POLICY SHALL BE KEPT IN THE HUMAN RESOURCES DEPARTMENT. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD IS RESPONSIBLE FOR APPROVAL OF SALARIES FOR THE PRESIDENT/CEO, WITH SALARIES FOR ANY OTHER OFFICERS SET BY THOSE TO WHOM THEY REPORT. ALL OFFICER SALARIES WILL BE REPORTED TO THE BOARD. THE SALARIES OF EMPLOYEES WHO ARE NOT OFFICERS OF ICM ARE TO BE APPROVED BY THE PRESIDENT. HOWEVER, THE BOARD MAY REVIEW AND RATIFY ANY SALARY AND TOTAL BENEFIT PACKAGE. FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD IS RESPONSIBLE FOR APPROVAL OF SALARIES FOR OPERATING OFFICERS AND THE PRESIDENT, WITH SALARIES FOR ANY OTHER OFFICERS SET BY THOSE TO WHOM THEY REPORT. ALL OFFICER SALARIES WILL BE REPORTED TO THE BOARD. THE SALARIES OF EMPLOYEES WHO ARE NOT OFFICERS OF ICM ARE TO BE APPROVED BY THE PRESIDENT. HOWEVER, THE BOARD MAY REVIEW AND RATIFY ANY SALARY AND TOTAL BENEFIT PACKAGE. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS OF THE FOUNDATION ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 COST OF GOODS 3,988 EVENT DIRECT EXPENSES 1,076,187 COST OF GOODS -3,988 EVENT DIRECT EXPENSES -1,076,187