CHRISTIAN MISSION AID INC: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- CHRISTIAN MISSION AID INC (EIN 47-0710130)
- Tax period
- 2019-07-01 to 2020-06-30
- Filed
- 2021-04-06
- IRS object ID
- 202110969349301016
- Schema version
- 2019v5.2
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-04-06T09:57:17-05:00 | ReturnTs |
| Tax Period End | 2020-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 450250958 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Eide Bailly LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1730 Burnt Boat Loop Ste 100 | AddressLine1Txt |
| City | Bismarck | CityNm |
| State Abbreviation | ND | StateAbbreviationCd |
| ZIP | 585030886 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 470710130 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Christian Mission Aid Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CHRI | BusinessNameControlTxt |
| Phone | 6165302411 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 Pine Street No 105 | AddressLine1Txt |
| City | Zeeland | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49464 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Debra Kitchel | PersonNm |
| Person Title | CEO/Secretary | PersonTitleTxt |
| Phone | 6165302411 | PhoneNum |
| Signature | 2021-04-01 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Lisa Chaffee CPA | PreparerPersonNm |
| PTIN | P00193453 | PTIN |
| Phone | 7012551091 | PhoneNum |
| Preparation | 2021-04-01 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Debra Kitchel | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 Pine Street No 105 | AddressLine1Txt |
| City | Zeeland | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49464 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $396,160 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.cmaid.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1989 | FormationYr |
| Legal Domicile State | DE | LegalDomicileStateCd |
| Activity Or Mission | To assist the vulnerable and under-privileged, providing them with the basic necessities of life, meeting their spiritual, physical and social needs especially addressing child poverty and impact of diseases, disasters and social strife, especially in rural churches and communities. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 1 | TotalEmployeeCnt |
| Total Volunteers | 8 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $468,898 | PYContributionsGrantsAmt |
| CY Contributions Grants | $396,024 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $149 | PYInvestmentIncomeAmt |
| CY Investment Income | $136 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $469,047 | PYTotalRevenueAmt |
| CY Total Revenue | $396,160 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $400,072 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $196,255 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $96,406 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $91,850 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $20,098 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $87,033 | PYOtherExpensesAmt |
| CY Other Expenses | $63,214 | CYOtherExpensesAmt |
| PY Total Expenses | $583,511 | PYTotalExpensesAmt |
| CY Total Expenses | $351,319 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$114,464 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $44,841 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $522,460 | TotalAssetsBOYAmt |
| Total Assets EOY | $620,197 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $14,295 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $67,191 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $508,165 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $553,006 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | The funds are used to assist the vulnerable and under-privileged, providing them with the basic necessities of life, meeting their spiritual, physical and social needs especially addressing child poverty and impact of diseases, disasters and social strife, especially in rural churches and communities. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $214,055 | ExpenseAmt |
| Grant | $149,965 | GrantAmt |
| Desc | Missions in East Africa: Christian Outreach ProgramThis program assisted and empowered community and church leaders in the least reached and underdeveloped areas of Kenya and Uganda to become self-sufficient, trained and equipped to strengthen their churches and reach their own people with the Gospel message.The Organization trained and equipped 277 pastors, including 26 deaf pastors. We provided 28 bicycles to pastors and distributed over 900 vernacular Bibles. We made several monitoring and supervision visits in the remote areas of Uganda and Kenya to supervise Pastoral services and assisted with the ministries of trained local pastors. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $0 | ExpenseAmt |
| Revenue | $0 | RevenueAmt |
| Desc | Relief and Aid Programs: Health and Nutrition Programs in South SudanThis program is funded by UNICEF, WFP, and UNOCHA to provide emergency health and nutrition services in two counties (Fangak and Nyirol) which are insecure, remote and underdeveloped areas. We provided medical services and treated over 191,613 patients, treated 19,475 children for malnutrition, vaccinated 32,924 children for preventable diseases, 952 deliveries by skilled midwives and trained 313 Sudanese medical workers. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $34,290 | ExpenseAmt |
| Grant | $34,290 | GrantAmt |
| Desc | Children and Youth programs: The Organization rescued 8 girls this year from female circumcision and forced early marriage. We have now rescued a total of over 100 girls. The Organization held youth and sports camps for 475 youth and provided counseling and mentorship. We provided education for less fortunate children and trained 30 school and Sunday school teachers. We provided materials and over 3,000 student booklets for the Religious education classes in schools. 500 vulnerable girls provided with health education and sanitary kits. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $12,000 | ExpenseAmt |
| Grant | $12,000 | GrantAmt |
| Desc | Community Development:Facilitated adult literacy classes for 64 Maasai women and men, providing them with income generating projects. 4 rain water tanks provided. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $12,000 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $12,000 | TotalOtherProgSrvcGrantAmt |
| Total Program Service Expenses | $260,345 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | Yes (1) | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | Yes (1) | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 3 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 1 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Debra Kitchel | PersonNm |
| Phone | 6165302441 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 Pine Street Suite 105 | AddressLine1Txt |
| City | Zeeland | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49646 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| Jim Rozeboom | ||||||
| Chair | 0.60 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Debra Kitchel | ||||||
| CEO/Secretary | 60.00 | Yes (X) | Yes (X) | $72,000 | $0 | $10,000 |
| Arnie Newman | ||||||
| Treasurer | 0.60 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Steve Veele | ||||||
| Director | 0.60 | Yes (X) | $0 | $0 | $0 | |
| Derrick Ryskamp | ||||||
| Director | 0.60 | Yes (X) | $0 | $0 | $0 | |
| Matthew Boersen | ||||||
| Director | 0.60 | Yes (X) | $0 | $0 | $0 | |
| Ben Jacques | ||||||
| Director | 0.60 | Yes (X) | $0 | $0 | $0 | |
| Victoria Buffum | ||||||
| Director (as of Sept. 2019) | 0.60 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $72,000 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $10,000 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $396,024 | AllOtherContributionsAmt |
| Total Contributions | $396,024 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $136 | TotalRevenueColumnAmt |
| Exclusion | $136 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $396,160 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $136 | ExclusionAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $196,255 | TotalAmt |
| Program Services | $196,255 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $82,000 | TotalAmt |
| Program Services | $22,960 | ProgramServicesAmt |
| Management And General | $46,740 | ManagementAndGeneralAmt |
| Fundraising | $12,300 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,850 | TotalAmt |
| Program Services | $2,758 | ProgramServicesAmt |
| Management And General | $5,614 | ManagementAndGeneralAmt |
| Fundraising | $1,478 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,649 | TotalAmt |
| Management And General | $9,649 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,862 | TotalAmt |
| Management And General | $1,535 | ManagementAndGeneralAmt |
| Fundraising | $327 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,555 | TotalAmt |
| Management And General | $1,555 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,147 | TotalAmt |
| Management And General | $3,418 | ManagementAndGeneralAmt |
| Fundraising | $1,729 | FundraisingAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | FundraisingFundraisingAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|---|
| CMA Project Exp | $42,636 | $38,372 | $4,264 | |
| Licenses/Fees | $2,365 | $2,365 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $351,319 | TotalAmt |
| Program Services | $260,345 | ProgramServicesAmt |
| Management And General | $70,876 | ManagementAndGeneralAmt |
| Fundraising | $20,098 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $522,460 | BOYAmt |
| EOY | $613,271 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $6,926 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $522,460 | BOYAmt |
| EOY | $620,197 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,295 | BOYAmt |
| EOY | $67,191 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,295 | BOYAmt |
| EOY | $67,191 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $508,165 | BOYAmt |
| EOY | $552,700 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $306 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $508,165 | BOYAmt |
| EOY | $553,006 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $522,460 | BOYAmt |
| EOY | $620,197 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $44,841 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,112,220 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $680,999 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,195,406 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $468,898 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $396,024 | CurrentTaxYearAmt |
| Total | $3,853,547 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,112,220 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $680,999 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,195,406 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $468,898 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $396,024 | CurrentTaxYearAmt |
| Total | $3,853,547 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $2,720,168 | SubstantialContributorsTotAmt |
| Public Support Total170 | $1,133,379 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $168 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $157 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $150 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $149 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $136 | CurrentTaxYearAmt |
| Total | $760 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $3,854,307 | TotalSupportAmt |
| Public Support CY170 | 0.29410 | PublicSupportCY170Pct |
| Public Support PY170 | 0.23500 | PublicSupportPY170Pct |
| Ten Pct Facts Crcmstncs Test CY | Yes (X) | TenPctFactsCrcmstncsTestCYInd |
| Facts And Circumstances Test | The organization's public support percentage is greater than ten-percent. It also meets the facts and circumstances test through the following means:*The Organization solicits from the general public each year. In fiscal year 2020, the Organization had over 155 donors from individuals and religious organizations. In previous years their donor base was consistent with these facts. Also in previous years, a significant portion of their annual donation dollar amount comes from IMA World Health. Due to this entity's classification as a public charity under 509(a)(2) IMA World Health is considered to be an excess donor.*The funds received from IMA World Health, as well as individual and entity contributions, are disbursed each year to directly fund the African programs on an on-going basis. With these funds the Organization has been able to expand their public service each year to benefit more and more individuals.*The organization's Board of Directors represents the broad interest of the public and is comprised of community leaders residing or working in the Grandville area knowledgeable in the African programs that the Foundation promotes. | FactsAndCircumstancesTestTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $401,120 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $4,960 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $4,960 | RevenueNotReportedAmt |
| Revenue Subtotal | $396,160 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $396,160 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $356,279 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $4,960 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $4,960 | ExpensesNotReportedAmt |
| Expenses Subtotal | $351,319 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $351,319 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part X, Line 2: | FormAndLineReferenceDesc |
| Explanation | The entity believes that it has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. The entity would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred. | ExplanationTxt |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | Sub-Saharan Africa | RegionTxt |
| Offices | 2 | OfficesCnt |
| Employee | 2 | EmployeeCnt |
| Type Of Activities Conducted | Grants to Recipients Located in Region, Program Services | TypeOfActivitiesConductedTxt |
| Specific Services Provided | Christian Outreach, Medical and Nutritional Services, Children and Youth Programs | SpecificServicesProvidedTxt |
| Region Total Expenditures | $330,741 | RegionTotalExpendituresAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 2 | SubtotalOfficesCnt |
| Subtotal Employees | 2 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 2 | TotalOfficeCnt |
| Total Employee | 2 | TotalEmployeeCnt |
| Subtotal Spent | $330,741 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $330,741 | TotalSpentAmt |
Grants To Org Outside US GrantsToOrgOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | Sub-Saharan Africa | RegionTxt |
| Purpose Of Grant | Aid and Relief, Development, Childcare, Christian Outreach Ministries, and HIV/Aids Awareness and Care | PurposeOfGrantTxt |
| Cash Grant | $196,255 | CashGrantAmt |
| Manner Of Cash Disbursement | Wire Transfer | MannerOfCashDisbursementTxt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 2: | The organization has a full operational office located in Nairobi, Kenya. We are staffed with professionals to do the monitoring and accounting as the grantees require. The CEO of the organization also works out of the Nairobi office 8 months out of the year to ensure compliance and supervision. Financial reports are submitted as required and project audits are also done by the grantees. A proposal and budget for a large project is received and approved by the donor agency. Grant funds are received quarterly by wire transfer directly deposited in the CMA bank accounts. The amount received is confirmed with the donor. CMA's finance team and project accountants, following all the appropriate accounting procedures and policies, put all the project accounts and expenditures into the QuickBooks accounting program. Upon recieving the approved documentations on an expense, invoice, receipt and quote as required, they put this information in the expense ledgers, making sure that the expenditures are staying within the budget lines. A monthly financial report on every project is submitted to the project Managers and CEO. When required by the donor, spot checks are facilitated on the progress of the project and the accounting of their funds. Donors will also send an outside auditor to audit their funded project once completed. An annual audit is done on all CMA projects and administration by an outside audit firm. |
| Part I, line 3: | The accrual method is used to account for expenditures. Every program has approved budgets. Budgets are monitored by Finance team, Program Managers/Directors and CEO and all the accounting proceedures are followed. Accounting of each program is done on QuickBooks by professional accountants. Large donor projects are audited upon completion of each project by an outside auditor selected by the donor. An annual audit from outside audit firm is done on all CMA projects and adminsitration. |
| Part III Accounting Method: |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 2 | Jim Rozeboom and Derrick Ryskamp - family relationship |
| Form 990, Part VI, Section A, line 8b | There are no committees with the authority to act on behalf of the governing board. |
| Form 990, Part VI, Section B, line 11b | A copy of the Form 990 was provided electronically to the Board of Directors for their review and approval prior to filing the return. |
| Form 990, Part VI, Section B, line 12c | Annually officers, directors, and staff are required to disclose any interest that could give rise to conflicts. The Board of Directors determines if a conflict exists and together with the Management Committee and CEO any potential conflicts are reviewed. Currently nothing has needed to be disclosed so no restrictions have been imposed at this time. |
| Form 990, Part VI, Section B, line 15 | The Organization's Board of Directors reviews their budget on an annual basis to determine and approve what the Secretary will receive for compensation. This is documented in the board minutes. |
| Form 990, Part VI, Section C, line 19 | The Organization makes its financial statements and conflict of interest policy available upon request. |
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