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INTERNATIONAL ASSISTANCE PROGRAM: Form 990EZ, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
INTERNATIONAL ASSISTANCE PROGRAM (EIN 91-1747079)
Tax period
2021-01-01 to 2021-12-31
Filed
2022-06-08
IRS object ID
202221599349200632
Schema version
2021v4.0
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)
Return2022-06-08T12:21:52-07:00ReturnTs
Tax Period End2021-12-31TaxPeriodEndDt

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 Begin2021-01-01TaxPeriodBeginDt

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
Phone5094667158PhoneNum

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
Signature2022-06-08SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstCharleePersonFirstNm
Person LastBrewerPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonPaul KlaudtPreparerPersonNm
PTINP00853359PTIN
Phone5094672000PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
Federated Assurance LevelFAL1FederatedAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

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$170,820GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$170,799ContributionsGiftsGrantsEtcAmt
Investment Income$21InvestmentIncomeAmt
Cost Or Other Basis Expense Sale$0CostOrOtherBasisExpenseSaleAmt
Fundraising Gross Income$0FundraisingGrossIncomeAmt
Special Events Direct Expenses$0SpecialEventsDirectExpensesAmt
Cost Of Goods Sold$0CostOfGoodsSoldAmt
Total Revenue$170,820TotalRevenueAmt
Grants And Similar Amounts Paid$148,260GrantsAndSimilarAmountsPaidAmt
Fees And Other Pymt To Ind Cntrct$5,069FeesAndOtherPymtToIndCntrctAmt
Printing Publications Postage$110PrintingPublicationsPostageAmt
Other Expenses Total$1,809OtherExpensesTotalAmt
Total Expenses$155,248TotalExpensesAmt
Excess Or Deficit For Year$15,572ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$36,680NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$52,252NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIYes (X)InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$22,347BOYAmt
EOY$49,919EOYAmt

Other Assets Total Detail OtherAssetsTotalDetail

FieldValueIRS element (for citing)
BOY$14,333BOYAmt
EOY$2,333EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$36,680BOYAmt
EOY$52,252EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$36,680BOYAmt
EOY$52,252EOYAmt
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 AccomDescriptionProgramSrvcAccomTxtGrants And AllocationsGrantsAndAllocationsAmtForeign GrantsForeignGrantsInd
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.$127,705Yes (X)
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.$20,555Yes (X)
FieldValueIRS element (for citing)
Total Program Service Expenses$148,260TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (5 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
Charlee Brewer
Executive Dir.1.00$0
Lori Houk
Board Member3.00$0
Mark Houk
Board Member1.00$0
Lynda Hutchins
Board Member1.00$0
Kent Lupton
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$613,359CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$416,778CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$155,657CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$152,392CurrentTaxYearMinus1YearAmt
Current Tax Year$170,799CurrentTaxYearAmt
Total$1,508,985TotalAmt

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$613,359CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$416,778CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$155,657CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$152,392CurrentTaxYearMinus1YearAmt
Current Tax Year$170,799CurrentTaxYearAmt
Total$1,508,985TotalAmt

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$1,508,985PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$103CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$36CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$143CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$60CurrentTaxYearMinus1YearAmt
Current Tax Year$21CurrentTaxYearAmt
Total$363TotalAmt

Post1975 UBTI Post1975UBTIGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$103CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$36CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$143CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$60CurrentTaxYearMinus1YearAmt
Current Tax Year$21CurrentTaxYearAmt
Total$363TotalAmt

Net Income From Other UBI NetIncomeFromOtherUBIGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$120CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$380CurrentTaxYearMinus2YearsAmt
Total$500TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$613,462CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$416,934CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$156,180CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$152,452CurrentTaxYearMinus1YearAmt
Current Tax Year$170,820CurrentTaxYearAmt
Total$1,509,848TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.99940PublicSupportCY509Pct
Public Support PY5090.99960PublicSupportPY509Pct
Investment Income CY0.00020InvestmentIncomeCYPct
Investment Income PY0.00020InvestmentIncomePYPct
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 (8 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: $118455
Grants and Similar Amounts Paid In Excess of $5,000.2| Donee's Name: ROBLEALTO CHILDCARE ASSOCIATION | Relationship of Donee: Unrelated | Cash Amount Given: $29805
Other Expenses.1002Office Expenses $2
Other Expenses.1003Information Technology $707
Other Expenses.1012Insurance $501
Other Expenses.1TELEPHONE $465
Other Expenses.2PO BOX RENTAL $134
Other Assets.1009Notes and Loans Receivable - Beginning $14333 Notes and Loans Receivable - Ending $2333

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