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CHRISTIAN MISSION AID INC: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
CHRISTIAN MISSION AID INC (EIN 47-0710130)
Tax period
2018-07-01 to 2019-06-30
Filed
2020-04-14
IRS object ID
202031059349300023
Schema version
2018v3.1
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)
Return2020-04-14T10:21:07-05:00ReturnTs
Tax Period End2019-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN450250958PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Eide Bailly LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11730 Burnt Boat Loop Ste 100AddressLine1Txt
CityBismarckCityNm
State AbbreviationNDStateAbbreviationCd
ZIP585030886ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2018-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN470710130EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Christian Mission Aid IncBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCHRIBusinessNameControlTxt
Phone6128371554PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1100 Pine Street No 105AddressLine1Txt
CityZeelandCityNm
State AbbreviationMIStateAbbreviationCd
ZIP49464ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDebra KitchelPersonNm
Person TitleCEO/SecretaryPersonTitleTxt
Phone6128371554PhoneNum
Signature2020-04-06SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLisa Chaffee CPAPreparerPersonNm
PTINP00193453PTIN
Phone7012551091PhoneNum
Preparation2020-03-30PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address24.116.79.108IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-04-06IPDt
IP Tm14:06:20IPTm
IP TimezoneCDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id66CC91E6B7F11C4783FFFA5645E675327CB67316AtSubmissionCreationDeviceId
At Submission Filing Device IdEF8EACA1B72D76ADAD76BDF99E17664A67561866AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2020-09-23 17:36:50ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Principal OfficerDebra KitchelPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1100 Pine Street No 105AddressLine1Txt
CityZeelandCityNm
State AbbreviationMIStateAbbreviationCd
ZIP49464ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$469,047GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.cmaid.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1989FormationYr
Legal Domicile StateDELegalDomicileStateCd
Activity Or MissionTo 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 Body7VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee1TotalEmployeeCnt
Total Volunteers8TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,195,406PYContributionsGrantsAmt
CY Contributions Grants$468,898CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$150PYInvestmentIncomeAmt
CY Investment Income$149CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$1,195,556PYTotalRevenueAmt
CY Total Revenue$469,047CYTotalRevenueAmt
PY Grants And Similar Paid$1,001,827PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$400,072CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$74,590PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$96,406CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$23,663CYTotalFundraisingExpenseAmt
PY Other Expenses$21,138PYOtherExpensesAmt
CY Other Expenses$87,033CYOtherExpensesAmt
PY Total Expenses$1,097,555PYTotalExpensesAmt
CY Total Expenses$583,511CYTotalExpensesAmt
PY Revenues Less Expenses$98,001PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$114,464CYRevenuesLessExpensesAmt
Total Assets BOY$854,901TotalAssetsBOYAmt
Total Assets EOY$522,460TotalAssetsEOYAmt
Total Liabilities BOY$232,272TotalLiabilitiesBOYAmt
Total Liabilities EOY$14,295TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$622,629NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$508,165NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionThe 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 Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$257,130ExpenseAmt
Grant$173,390GrantAmt
DescMissions 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 207 pastors, including 58 deaf pastors. We provided 21 bicycles to pastors and distributed over 882 vernacular Bibles. The Organization 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

FieldValueIRS element (for citing)
Expense$163,290ExpenseAmt
Grant$163,290GrantAmt
DescRelief and Aid Programs:Health and Nutrition Programs in South Sudan; This program is funded by IMA World Health, UNICEF, WFP, Common Humanitarian Fund to provide emergency health and nutrition services in two counties (Fangak and Nyirol Counties) which are insecure, remote and underdeveloped areas. We provided medical services and treated over 227,932 patients, treated 53,488 children for malnutrition, vaccinated 35,670 children for preventable diseases, treated 4,216 eye patients and trained 112 Sudanese medical workers.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$48,862ExpenseAmt
Grant$48,862GrantAmt
DescChildren and Youth programs:The Organization rescued 13 girls this year from female circumcision and forced early marriage. We have now rescued a total of 100 girls. The Organization held youth and sports camps for 1,680 youth and provided counseling and mentorship to over 3,000 youth. We provided education for less fortunate children and trained 192 school and Sunday school teachers. We provided materials and over 30,000 student booklets for the Religious education classes in schools. 712 vulnerable girls provided with health education and sanitary kits. 600 students were provided access to clean water.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$14,530ExpenseAmt
Grant$14,530GrantAmt
DescCommunity Development:Facilitated adult literacy classes for 35 Maasai women, providing them with income generating projects.Provided IV/Aids widows with purebred milking goats.Desc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$14,530TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Grant$14,530TotalOtherProgSrvcGrantAmt
Total Program Service Expenses$483,812TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign OfficeYes (1)ForeignOfficeInd
Foreign ActivitiesYes (1)ForeignActivitiesInd
More Than5000 K To OrgYes (1)MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document2IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee1EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of Committees0MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonDebra KitchelPersonNm
Phone6165302441PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1100 Pine Street Suite 105AddressLine1Txt
CityZeelandCityNm
State AbbreviationMIStateAbbreviationCd
ZIP49646ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
Jim Rozeboom
Chair16.00Yes (X)Yes (X)$0$0$0
Debra Kitchel
CEO/Secretary60.00Yes (X)Yes (X)$60,000$0$10,000
Arnie Newman
Treasurer16.00Yes (X)Yes (X)$0$0$0
Steve Veele
Director6.00Yes (X)$0$0$0
Derrick Ryskamp
Director6.00Yes (X)$0$0$0
Matthew Boersen
Director6.00Yes (X)$0$0$0
Ben Jacques
Director6.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$60,000TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$10,000TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$468,898AllOtherContributionsAmt
Total Contributions$468,898TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$149TotalRevenueColumnAmt
Exclusion$149ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$469,047TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$149ExclusionAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$400,072TotalAmt
Program Services$400,072ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$91,295TotalAmt
Program Services$24,002ProgramServicesAmt
Management And General$55,297ManagementAndGeneralAmt
Fundraising$11,996FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$5,111TotalAmt
Program Services$1,329ProgramServicesAmt
Management And General$3,118ManagementAndGeneralAmt
Fundraising$664FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$8,175TotalAmt
Management And General$8,175ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$2,703TotalAmt
Management And General$1,703ManagementAndGeneralAmt
Fundraising$1,000FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$996TotalAmt
Management And General$996ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$6,326TotalAmt
Management And General$4,326ManagementAndGeneralAmt
Fundraising$2,000FundraisingAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtFundraisingFundraisingAmtManagement And GeneralManagementAndGeneralAmt
CMA Project Exp$66,412$58,409$8,003
Licenses/Fees$2,307$2,307

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$114TotalAmt
Management And General$114ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$583,511TotalAmt
Program Services$483,812ProgramServicesAmt
Management And General$76,036ManagementAndGeneralAmt
Fundraising$23,663FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$629,542BOYAmt
EOY$522,460EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$225,359BOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$854,901BOYAmt
EOY$522,460EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$232,272BOYAmt
EOY$14,295EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$232,272BOYAmt
EOY$14,295EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$517,629BOYAmt
EOY$508,165EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$105,000BOYAmt
EOY$0EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$622,629BOYAmt
EOY$508,165EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$854,901BOYAmt
EOY$522,460EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$114,464ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,702,855CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,112,220CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$680,999CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,195,406CurrentTaxYearMinus1YearAmt
Current Tax Year$468,898CurrentTaxYearAmt
Total$5,160,378TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,702,855CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,112,220CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$680,999CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,195,406CurrentTaxYearMinus1YearAmt
Current Tax Year$468,898CurrentTaxYearAmt
Total$5,160,378TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$3,947,249SubstantialContributorsTotAmt
Public Support Total170$1,213,129PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$180CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$168CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$157CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$150CurrentTaxYearMinus1YearAmt
Current Tax Year$149CurrentTaxYearAmt
Total$804TotalAmt
FieldValueIRS element (for citing)
Total Support$5,161,182TotalSupportAmt
Public Support CY1700.23500PublicSupportCY170Pct
Public Support PY1700.23770PublicSupportPY170Pct
Ten Pct Facts Crcmstncs Test CYYes (X)TenPctFactsCrcmstncsTestCYInd
Facts And Circumstances TestThe organization's public support percentage is greater than ten-percent. It also meets the facts and circumstances test through the followingmeans:*The Organization solicits from the general public each year. In fiscal year 2019 the Organization had over 90 donors from individuals and religious organizations. In previous years their donor base was consistent with these facts. 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

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 D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$475,207TotalRevEtcAuditedFinclStmtAmt
Donated Services And Use Fclts$6,160DonatedServicesAndUseFcltsAmt
Revenue Not Reported$6,160RevenueNotReportedAmt
Revenue Subtotal$469,047RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$469,047TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$589,671TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$6,160DonatedServicesUseFcltsAmt
Expenses Not Reported$6,160ExpensesNotReportedAmt
Expenses Subtotal$583,511ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$583,511TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart X, Line 2:FormAndLineReferenceDesc
ExplanationChristian Mission Aid United States of America organized as Delaware nonprofit corporation and has been recognized by the Internal Revenue Service (IRS) as exempt from federal income taxes under Section 501(a) of the Internal Revenue Code as an organization described in Section 501(c)(3), qualifies for the charitable contribution deduction under Section 170(b)(1)(A)(vi) and (viii), and has been determined not to be a private foundation under Sections 509(a)(1) and (3), respectively. The entity is annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS. In addition, the entity is subject to income tax on net income that is derived from business activities that is unrelated to its exempt purposes. The entity has determined it is not subject to unrelated business income tax and has not filed an Exempt Organization Business Income Tax Return (Form 990T) with the IRS. 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

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp

FieldValueIRS element (for citing)
RegionSub-Saharan AfricaRegionTxt
Offices3OfficesCnt
Employee2EmployeeCnt
Type Of Activities ConductedGrants to Recipients Located in Region, Program ServicesTypeOfActivitiesConductedTxt
Specific Services ProvidedChristian Outreach, Medical and Nutritional Services, Children and Youth ProgramsSpecificServicesProvidedTxt
Region Total Expenditures$557,779RegionTotalExpendituresAmt
FieldValueIRS element (for citing)
Subtotal Offices3SubtotalOfficesCnt
Subtotal Employees2SubtotalEmployeesCnt
Continuation Total Office0ContinuationTotalOfficeCnt
Continuation Total Employee0ContinuationTotalEmployeeCnt
Total Office3TotalOfficeCnt
Total Employee2TotalEmployeeCnt
Subtotal Spent$557,779SubtotalSpentAmt
Continuation Spent$0ContinuationSpentAmt
Total Spent$557,779TotalSpentAmt

Grants To Org Outside US GrantsToOrgOutsideUSGrp

FieldValueIRS element (for citing)
RegionSub-Saharan AfricaRegionTxt
Purpose Of GrantChristian Outreach, Medical and Nutritional Services, Children and Youth ProgramsPurposeOfGrantTxt
Cash Grant$400,072CashGrantAmt
Manner Of Cash DisbursementWire TransferMannerOfCashDisbursementTxt
Non Cash Assistance$0NonCashAssistanceAmt
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt
Total Other Org0TotalOtherOrgCnt
Transfer To Foreign Corp0TransferToForeignCorpInd
Interest In Foreign Trust0InterestInForeignTrustInd
Foreign Corp Ownership0ForeignCorpOwnershipInd
Passive Foreign Investmest Co0PassiveForeignInvestmestCoInd
Foreign Partnership0ForeignPartnershipInd
Boycott Countries0BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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 Quick Books 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 Quick Books 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.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section A, line 2Jim Rozeboom and Derrick Ryskamp - family relationship
Form 990, Part VI, Section A, line 8bThere are no committees with the authority to act on behalf of the governing board.
Form 990, Part VI, Section B, line 11bA 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 12cAnnually 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 15The 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 19The Organization makes its financial statements and conflict of interest policy available upon request.

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