2022-11-11T14:28:48-06:00 2021-12-31 582115374 Mersereau Lazenby & Rockas LLC 3469 Lawrenceville-Suwanee Rd Suwanee GA 30024 990 2021-01-01 582134253 Elam Ministries ELAM 7706648800 5755 Northpoint Parkway 217 Alpharetta GA 30022 David Yeghnazar Elam US President 7706648800 2022-11-11 1 David Yeghnazar 999009999 Lois S Lazenby P00295161 7706146800 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z David Yeghnazar 5755 Northpoint Parkway Alpharetta GA 30022 12042641 0 X www.elam.com X 1994 GA Strengthen and expand the Church by training leaders and workers for effective ministry of the Gospel. 8 6 40 100 0 0 10916799 12042641 0 0 253 0 0 0 10917052 12042641 6007943 7031606 0 0 2143356 2333045 0 0 489697 780719 914828 8932018 10279479 1985034 1763162 3750510 5679728 56451 222507 3694059 5457221 X Elam's mission is to strengthen and expand the Persian-speaking church by training leaders for fruitful,effective ministry; equipping the Persian-speaking church with Bibles and resources for evangelism and discipleship; and sending the Gospel through trained evangelists, church-planters and the media. 0 0 9248656 7031606 In 2021, we provided training and Christian education to more than 10,000 people through Bible study webinars, advanced trainings, discipleship intensives, accredited distance learning, specialized training foryouth and children ministry, and our three-month leadership and church planting course. Over 1,400 women attended women's webinars, and 600 women participated in day conferences for women's ministry. 1,000+ men participated in men's ministry webinars. Another 3,000+ believers engaged in one-to-one discipleship through Safar.We provided support, mentoring and strategic planning to a growing number of trained leaders who are providing pastoral care and Bible education to others. In 2021, we helped a total of 380 trained leaders in their ministry.We distributed Christian scripture widely and sent 125,000+ Bibles and 100,000+ New Testaments to print. Twenty new titles were translated and printed, and 82 titles were reprinted for use in discipleship and evangelism.We broadcast weekly Christian programming for women, children, Christian worship and evangelism. Hundreds of video clips and shorts were filmed, along with new episodes of TV programming for children, women, and worship. We also produced weekly multi-media church service with Bible teaching, worship and group discussion, made available ondemand.Over 72,000 unique users on our resource website, www.Kalameh.com, and we had over 1 million streams of a new Christmas album.Over 32,000 people facing food insecurity were served through our COVID-19 food relief efforts. 9248656 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 19 0 1 40 1 0 0 0 0 0 0 0 0 0 0 X 8 6 1 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 CO DC FL MI MS NH SC WA WV WI CA AR AK GA IL HI MN NV NC NY ND PA TN VA X David Yeghnazar 7706648800 5755 Northpoint Parkway No 217 Alpharetta GA 30022 Samuel Yeghnazar Chairman of the Board 2.00 X X 0 0 0 Ann Buwalda Secretary 3.00 X X 0 0 0 Tom Waller Treasurer 1.00 X X 0 0 0 Pete Dunn Emeritus 1.00 X 0 0 0 Kathy Giske Director 1.00 X 0 0 0 Reza Roshanzamir Director 5.00 X 0 0 0 Andrew Yeghnazar Director 2.00 X 0 0 0 David Paris Director 1.00 X 0 0 0 Ethan Erkel Director/Technology 50.00 X 119792 0 28049 David Yeghnazar Elam US President 50.00 X 138172 0 3996 257964 0 32045 2 0 0 0 0 356330 11686311 10484 12042641 12042641 0 0 0 18000 18000 7013606 7013606 290009 246224 14217 29568 1565228 1088255 175303 301670 25460 17456 2226 5778 313912 272097 604 41211 138436 99738 13962 24736 27130 10497 16633 104415 737 103678 252903 194539 33991 24373 4417 4417 59353 23512 27761 8080 34189 14566 17685 1938 129097 31683 62318 35096 131350 129119 651 1580 33204 21582 4981 6641 Miscellaneous 54419 1431 52589 399 Printing & Publications 46847 45871 908 68 Postage and Shipping 18520 14633 3703 184 Telephone 15890 5110 6822 3958 3094 3094 10279479 9248656 541126 489697 X 130699 129119 0 1580 2575700 4546688 594348 690114 56280 37500 25000 178384 137296 669374 388744 288079 280630 20219 3750510 5679728 56451 202476 20031 56451 222507 X 2570576 4258829 1123483 1198392 3694059 5457221 3750510 5679728 1763162 0 X X 0 1 X 1 0 X 7354288 7327348 8827079 10916799 12042641 46468155 7354288 7327348 8827079 10916799 12042641 46468155 3561142 42907013 382 168 2494 253 3297 46471452 0.92330 0.91910 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 442620 192751 249869 192658 161897 30761 34096 34096 0 280630 X 12042641 0 12042641 0 12042641 10279479 0 10279479 0 10279479 Part X, Line 2: Elam has determined that there are no material uncertain tax positions that require recognition or disclosure in the financial statements. 1 Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium Grants to recipients located in region 6294547 Russia and Neighboring States - Armenia, Azerbijan, Belarus, Grants to recipients located in region 100000 East Asia and the Pacific - Australia, Brunei, Burma, Cambodia, Grants to recipients located in region 177 Middle East and North Africa - Algeria, Bahrain, Djibouti, Egypt, Grants to recipients located in region. 489194 South Asia - Afghanistan, Bangladesh, Bhutan, India, Maldives, Nepal, Grants to recipients located in region 129688 0 0 0 0 0 0 7013606 0 7013606 Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium Leadership Training, Church Planting, Bible Distribution 5688900 Wire Transfer 0 Russia and Neighboring States - Armenia, Azerbijan, Belarus, Leadership Training 25000 Wire Transfer 0 Middle East and North Africa - Algeria, Bahrain, Djibouti, Egypt, Leadership Training, Church Planting, Bible Distribution 485194 wire Transfer 0 South Asia - Afghanistan, Bangladesh, Bhutan, India, Maldivea, Nepal Leadership Training, Church Planting, Bible Distribution 111528 wire Transfer 0 2 4 Ministry Gift Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgiu 10 605647 Wire Transfer Ministry Gift Russia and Neighboring States - Armenia, Azerbijan, Belarus, 4 75000 Wire Transfer Ministry Gift Middle East and North Africa - Algeria, Bahrain, Djibouti, Egypt, 1 4000 Wire Transfer Ministry Gift South Asia - Afghanistan, Bangladesh, Bhutan, India, Maldives, Nepal, 1 18160 Wire Transfer 0 0 0 0 0 0 Part I, Line 2: Elam obtains and reviews written financial reports from partners in relation to programs the organization has granted funds to support. In addition, Elam staff and board members perform site visits frequently to field operations to observe the work and talk to people involved with projects. Those personal visits allow the organization to verify progress and completion of funded projects. Part I, line 3: The organization obtains support for foreign expenditures and accounts for the activity according to accrual basis of accounting Part III Accounting Method: 1 MAI 8510 McAlpine Park Road Charlotte NC 28211 330017152 501c3 15000 0 Support 1 Part I, Line 2: Elam requires both written and financial reporting on the use of funds, and also when possible, performs informal interviews and onsite visits. David Yeghnazar US Director Moving Assistance X 125000 25000 0 1 1 25000 Samuel Yeghnazar Board Member 115044 Missionary Support Gifts to support ministry work consistent with the org's exempt purpose Reza Roshanzamir Board Member 100000 Missionary Support Gifts to support ministry work consistent with the org's exempt purpose Ann Buwalda Board Member 1828 Legal Services Form 990, Part VI, Section A, line 2 Sam Yeghnazar is the father of David Yeghnazar and Andrew Yeghnazar. Sam Yeghnazar and his wife, Linaria Yeghnazar receive gifts for their ministry from Elam US. Louise Yeghnazar is David Yeghnazar's wife and receives support from Elam US. David Yeghnazar has a loan from Elam US. Reza Roshanzamir is a board member and receives gifts for his ministry from Elam US. Ethan Erkel served as a board member through February 9, 2021. He is currently an advisor to the board and also an employee and CIO for Elam US. Ann Buwalda is a board member and provides legal services, especially as it relates to immigration and naturalization, for Elam US. Form 990, Part VI, Section A, line 8b The financial committee has the authority to approve grants on behalf of the board. Form 990, Part VI, Section B, line 11b Form 990 is prepared by an independent CPA firm and is reviewed by the organization's top management. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS. Form 990, Part VI, Section B, line 12c A conflict of interest questionnaire is sent to each of the board of directors and officers annually. If a board member or officer has a conflict of interest, the completed questionnaire is returned to the outsourced controller for review. If there is a conflict of interest, all independent board members and officers discuss the identified conflict of interest for resolution. If a matter related to a potential conflict were to arise at a board meeting, the interested person would abstain from voting on matters related to the noted conflict. Form 990, Part VI, Section B, line 15 Question 15a - The Executive Director's compensation is based on the results of a comprehensive compensation study the organization purchased in a previous year to determine reasonableness of compensation. The study was based on similar size and type of nonprofits. The compensation was also approved by the independent board of directors. The approval is documented in the Board minutes. Question 15b - The compensation of other officers was also approved by the independent board of directors based on a compensation study. The approval is documented in the Board minutes. Form 990, Part VI, Section C, line 19 Governing documents, conflict of interest policy, and audited financial statements are available by request. Form 990, Part XII, Line 2c: The Organization has not changed either its oversight process or selection process during the tax year.