2021-04-06T09:57:17-05:00 2020-06-30 450250958 Eide Bailly LLP 1730 Burnt Boat Loop Ste 100 Bismarck ND 585030886 990 2019-07-01 470710130 Christian Mission Aid Inc CHRI 6165302411 100 Pine Street No 105 Zeeland MI 49464 Debra Kitchel CEO/Secretary 6165302411 2021-04-01 1 Lisa Chaffee CPA P00193453 7012551091 2021-04-01 2019 2022-09-23 18:48:47Z Debra Kitchel 100 Pine Street No 105 Zeeland MI 49464 396160 0 X www.cmaid.org X 1989 DE 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. 8 7 1 8 0 0 468898 396024 0 0 149 136 0 0 469047 396160 400072 196255 0 0 96406 91850 0 0 20098 87033 63214 583511 351319 -114464 44841 522460 620197 14295 67191 508165 553006 X 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. 0 0 214055 149965 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. 0 0 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. 34290 34290 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. 12000 12000 Community Development:Facilitated adult literacy classes for 64 Maasai women and men, providing them with income generating projects. 4 rain water tanks provided. 12000 12000 260345 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 7 1 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 0 0 0 0 X Debra Kitchel 6165302441 100 Pine Street Suite 105 Zeeland MI 49646 Jim Rozeboom Chair 0.60 X X 0 0 0 Debra Kitchel CEO/Secretary 60.00 X X 72000 0 10000 Arnie Newman Treasurer 0.60 X X 0 0 0 Steve Veele Director 0.60 X 0 0 0 Derrick Ryskamp Director 0.60 X 0 0 0 Matthew Boersen Director 0.60 X 0 0 0 Ben Jacques Director 0.60 X 0 0 0 Victoria Buffum Director (as of Sept. 2019) 0.60 X 0 0 0 72000 0 10000 0 0 0 0 0 396024 396024 136 136 396160 0 0 136 196255 196255 82000 22960 46740 12300 9850 2758 5614 1478 9649 9649 1862 1535 327 1555 1555 5147 3418 1729 CMA Project Exp 42636 38372 4264 Licenses/Fees 2365 2365 351319 260345 70876 20098 522460 613271 6926 522460 620197 14295 67191 14295 67191 X 508165 552700 306 508165 553006 522460 620197 44841 0 X 0 1 X 1 0 X 1112220 680999 1195406 468898 396024 3853547 1112220 680999 1195406 468898 396024 3853547 2720168 1133379 168 157 150 149 136 760 3854307 0.29410 0.23500 X 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. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 401120 4960 4960 396160 0 396160 356279 4960 4960 351319 0 351319 Part X, Line 2: 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. 1 Sub-Saharan Africa 2 2 Grants to Recipients Located in Region, Program Services Christian Outreach, Medical and Nutritional Services, Children and Youth Programs 330741 2 2 0 0 2 2 330741 0 330741 Sub-Saharan Africa Aid and Relief, Development, Childcare, Christian Outreach Ministries, and HIV/Aids Awareness and Care 196255 Wire Transfer 0 1 0 0 0 0 0 0 0 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: 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.