2022-11-14T14:55:28-06:00 2021-12-31 363990892 Capin Crouse LLP 3050 Saturn Street Suite 104 Brea CA 92821 990 2021-01-01 522367676 The Master's Academy International Inc MAST 8189095570 13248 Roscoe Blvd Sun Valley CA 91352 Mark Tatlock President/Chariman 8189095570 2022-11-14 1 Mark Tatlock 999009999 Ashley Peabody P01385870 5055022746 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z Mark Tatlock 13248 Roscoe Blvd Sun Valley CA 91352 11448296 0 X www.TMAI.org X 2002 FL Glorifying the Lord Jesus Christ by supporting select global pastoral training centers. 6 5 19 9 0 0 8851340 10157142 17035 10213 13069 -4085 242 12051 8881686 10175321 2666620 5578280 0 0 764943 1215602 0 0 693636 614383 746821 4045946 7540703 4835740 2634618 10997884 13685330 696652 835696 10301232 12849634 The Master's Academy International, Inc. (TMAI) exists to glorify the Lord Jesus Christ in its ministry endeavors by serving and supporting strategically selected ministry training centers around the world which provide bible education and training. 0 0 6263819 5578280 10213 To serve and support selected ministry training centers around the world. Training national church leaders is a strategic fulfillment of Jesus Christ's great commission. TMAI's member training centers trained over 1,900 church leaders for ministry in 17 countries and completed over 50 translations and publications of Christian books and original works in foreign languages, and held numerous conferences internationally for the further equipping of church leaders. 6263819 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 14 0 1 19 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 5 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X Mark Tatlock 8189095570 13248 Roscoe Blvd Sun Valley CA 91352 Mark Tatlock President/Chairman 40.00 X X 109937 0 78192 David C Deuel Secretary 0.50 X X 0 0 0 Dave Bierhorst Treasurer 0.50 X X 0 0 0 Brad Klassen Board member 0.50 X 0 0 0 Kevin Edwards Board member 0.50 X 0 0 0 John MacArthur Board member 0.50 X 0 0 0 109937 0 78192 1 0 1 0 0 10157142 617634 10157142 Symposium fees 900099 10213 10213 10213 225 225 1268665 1272975 -4310 -4310 -4310 12051 12051 12051 10175321 10213 0 7966 44990 44990 5533290 5533290 188129 65845 56439 65845 789535 342891 170799 275845 78886 23233 32317 23336 94610 23867 28820 41923 64442 16112 19331 28999 70317 70317 72200 40821 22420 8959 141064 207 608 140249 79964 79504 460 71054 15209 55845 24584 2786 9644 12154 141628 37295 18051 86282 18052 3610 7221 7221 3150 3150 Foreign lang. rights 106819 106819 Training center materia 6739 6739 Book publishing 2468 105 2363 8782 8782 7540703 6263819 583248 693636 9516842 12197782 1675 1360087 715000 2586 12999 32600 181450 86589 93441 94861 655341 10997884 13685330 85227 175494 552857 653097 58568 7105 696652 835696 X 4427894 5993277 5873338 6856357 10301232 12849634 10997884 13685330 X 2634618 -86216 X 0 1 X 1 0 X 3086662 3575128 5220416 8851340 10157142 30890688 3086662 3575128 5220416 8851340 10157142 30890688 4295783 26594905 8305 11381 225 19911 10813 242 12051 23106 30933705 27248 0.85970 0.80370 X Schedule A, Part II, Line 10, Explanation of Other Income: Other income - 2019 Amount: $ 10,813. 2020 Amount: $ 242. 2021 Amount: $ 12,051. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 140123 70062 70061 41327 16527 24800 94861 X 10217321 42000 42000 10175321 0 10175321 7668919 42000 86216 128216 7540703 0 7540703 Part X, Line 2: In accordance with Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic No. 740, Uncertainty in Income Taxes (ASC 740), the Organization recognizes the impact of tax positions in the financial statements if that position is more likely than not to be sustained on audit, based on the technical merits of the position. To date, the Organization has not recorded any uncertain tax positions. During the years ended December 31, 2021 and 2020, the Organization performed an evaluation of uncertain tax positions and did not note any matters that would require recognition in the financial statements, or which may have an effect on its tax-exempt status. The Organization's tax returns remain subject to examination for all tax years ended on or after December 31, 2017 with regard to all tax positions and the results reported. No examinations are currently pending. Part XII, Line 2d - Other Adjustments: Contribution receivable write-off 86,216. 1 Central America and the Caribbean 0 0 Grants to recipients located in the region 572566 East Asia and the Pacific 0 0 Grants to recipients located in the region 468756 Europe (Including Iceland & Greenland) 0 0 Grants to recipients located in the region 1673121 North America - Canada and Mexico, but not the United States 0 0 Grants to recipients located in the region 147147 Russia and Neighboring States 0 0 Grants to recipients located in the region 1581070 South Asia 0 0 Grants to recipients located in the region 287226 Sub-Saharan Africa 0 0 Grants to recipients located in the region 747904 Middle East and North Africa 0 0 Grants to recipients located in the region 55500 Europe 0 0 Program services International conference 10963 Sub-Saharan Africa 0 0 Program services International conference 2334 North America 0 0 Program services International conference 189 0 0 0 0 0 0 5533290 13486 5546776 Central America Ministry training 572566 Wire Transfer 0 East Asia & the Pacific Ministry training 221100 Wire Transfer 0 East Asia & the Pacific Ministry training 147656 Wire Transfer 0 East Asia & the Pacific Ministry training 100000 Wire Transfer 0 Europe Ministry training 61750 Wire Transfer 0 Europe Ministry training 51874 Wire Transfer 0 Europe Ministry training 288146 Wire Transfer 0 Europe Ministry training 525219 Wire Transfer 0 Europe Ministry training 202043 Wire Transfer 0 Europe Ministry training 544090 Wire Transfer 0 North America Ministry training 147147 Wire Transfer 0 Russia & Neighboring States Ministry training 957345 Wire Transfer 0 Russia & Neighboring States Ministry training 623725 Wire Transfer 0 South Asia Ministry training 287226 Wire Transfer 0 Sub-Saharan Africa Ministry training 161394 Wire Transfer 0 Sub-Saharan Africa Ministry training 586510 Wire Transfer 0 Middle East and North Africa Ministry training 55500 Wire Transfer 0 17 0 0 0 0 0 0 0 Part I, Line 2: Grant recipients must provide reporting at least on an annual basis on use of granted funds, as well as feedback and updates on progress toward program objectives. Additionally, in typical years, staff make periodic visits to the grant recipients to ensure the proper use of funds for the designated grant purposes. However, because of COVID restrictions this year, normal site visits did not occur and will resume when restrictions are lifted. Part I, line 3: The organization tracked expenditures in accordance with accrual basis of accounting using project reports. Part III Accounting Method: 1 Word of Grace Bible InstituteChurch 1317 Northwest 12th Ave Battle Ground WA 98604 911886540 501(c)(3) 44990 0 Minstry Training 1 0 Part I, Line 2: Grant recipients must provide reporting at least on an annual basis on use of granted funds, as well as feedback and updates on progress toward program objectives. Additionally, in typical years, staff make periodic visits to the grant recipients to ensure the proper use of funds for the designated grant purposes. However, because of COVID restrictions this year, normal site visits did not occur and will resume when restrictions are lifted. As a substitute for site visits, annual reporting was received over video calls. X 1 1 X X X 0 0 0 0 0 0 0 1 0 Mark Tatlock President/Chairman 107000 0 2937 0 0 0 13192 0 65000 0 188129 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. The President/Chairman met the qualifications for and received a ministerial housing allowance during the tax year. Part I, Line 7 The organization made nonfixed payments in the form of a discretionary bonus. X 9 617634 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 7a Directors shall be elected by the remaining Directors by a majority vote, upon the expiration of a Director's term or a vacancy for any reason (including positions created by an increase in the number of Directors). If the Board of Directors is unable to select a successor Director(s), such successor(s) shall be appointed by the appropriate court of the county in which the principal Florida office (or if none, the Florida registered office) of the corporation is then located. Form 990, Part VI, Section B, line 11b Form 990 is prepared by an independent CPA firm and reviewed in detail by the President/Chairman. 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 Annually all board members and officers complete and sign a conflict of interest form identifying transactions and relationships which may be a conflict of interest. The Executive Vice President (who is not a board member or officer) reviews all signed statements. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. Form 990, Part VI, Section B, line 15a Independent members of the board annually reviews and approves the President's compensation and benefits. The individual's compensation is compared to other comparable data, including a compensation survey and Form 990s of similar organizations, and the deliberations and decisions of the board are contemporaneously substantiated in the board minutes. Part VI Line 15b - The organization does not compensate any other officers. Therefore, this line was answered no in accordance with the instructions. Form 990, Part VI, Section C, line 19 The governing documents, conflict of interest policy, and financial statements are available upon request. Form 990, Part XI, line 9: Contribution receivable write-off -86,216.