2020-04-14T10:21:07-05:00 2019-06-30 450250958 Eide Bailly LLP 1730 Burnt Boat Loop Ste 100 Bismarck ND 585030886 990 2018-07-01 470710130 Christian Mission Aid Inc CHRI 6128371554 100 Pine Street No 105 Zeeland MI 49464 Debra Kitchel CEO/Secretary 6128371554 2020-04-06 1 Lisa Chaffee CPA P00193453 7012551091 2020-03-30 24.116.79.108 2020-04-06 14:06:20 CD P 66CC91E6B7F11C4783FFFA5645E675327CB67316 EF8EACA1B72D76ADAD76BDF99E17664A67561866 2018 2020-09-23 17:36:50Z X Debra Kitchel 100 Pine Street No 105 Zeeland MI 49464 469047 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. 7 6 1 8 0 0 1195406 468898 0 0 150 149 0 0 1195556 469047 1001827 400072 0 0 74590 96406 0 0 23663 21138 87033 1097555 583511 98001 -114464 854901 522460 232272 14295 622629 508165 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 257130 173390 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 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. 163290 163290 Relief 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. 48862 48862 Children 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. 14530 14530 Community Development:Facilitated adult literacy classes for 35 Maasai women, providing them with income generating projects.Provided IV/Aids widows with purebred milking goats. 14530 14530 483812 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 2 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 6 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 16.00 X X 0 0 0 Debra Kitchel CEO/Secretary 60.00 X X 60000 0 10000 Arnie Newman Treasurer 16.00 X X 0 0 0 Steve Veele Director 6.00 X 0 0 0 Derrick Ryskamp Director 6.00 X 0 0 0 Matthew Boersen Director 6.00 X 0 0 0 Ben Jacques Director 6.00 X 0 0 0 60000 0 10000 0 0 0 0 0 468898 468898 149 149 469047 0 0 149 400072 400072 91295 24002 55297 11996 5111 1329 3118 664 8175 8175 2703 1703 1000 996 996 6326 4326 2000 CMA Project Exp 66412 58409 8003 Licenses/Fees 2307 2307 114 114 583511 483812 76036 23663 629542 522460 225359 854901 522460 232272 14295 232272 14295 X 517629 508165 105000 0 622629 508165 854901 522460 -114464 0 X 0 1 X 1 0 X 1702855 1112220 680999 1195406 468898 5160378 1702855 1112220 680999 1195406 468898 5160378 3947249 1213129 180 168 157 150 149 804 5161182 0.23500 0.23770 X The 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. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 475207 6160 6160 469047 0 469047 589671 6160 6160 583511 0 583511 Part X, Line 2: Christian 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. 1 Sub-Saharan Africa 3 2 Grants to Recipients Located in Region, Program Services Christian Outreach, Medical and Nutritional Services, Children and Youth Programs 557779 3 2 0 0 3 2 557779 0 557779 Sub-Saharan Africa Christian Outreach, Medical and Nutritional Services, Children and Youth Programs 400072 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 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. 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.