2019-11-04T13:54:03-06:00 2018-12-31 363990892 Capin Crouse LLP 1255 Lakes Parkway Suite 130 Lawrenceville GA 30043 990 2018-01-01 581758477 Crossover Communications Intl CROS 8036910688 7520 Monticello Road Columbia SC 29203 Fabio Katayama Sr. VP of Operations/U.S. Director 8036910688 2019-11-04 1 Ted R Batson Jr P00721951 6785185301 139.146.132.42 2019-11-04 14:53:55 ES P AB612868BE4BD6EC5EDB2DC7033DD9252FA50016 6E257DFAF7771036AE555277151C8A2503DEF65E 2018 2020-03-31 21:24:44Z Crossover Global Fabio Katayama 7520 Monticello Road Columbia SC 29203 2931435 0 X www.crossover.global X 1987 SC Crossover seeks to glorify God as a catalyst for planting churches among unreached peoples. 11 9 24 12 0 0 2048591 2819858 96039 9662 1480 393 13148 8403 2159258 2838316 0 0 0 0 1407726 1391353 0 0 242347 889837 893307 2297563 2284660 -138305 553656 1694308 2258740 29471 39013 1664837 2219727 Crossover seeks to glorify God as a catalyst for planting churches among unreached peoples. 0 0 1577860 0 13907 During 2018, Crossover planted 626 churches among unreached people groups (UPGs). Our goal is to plant 2,000 UPGs churches by the end of the year 2020. 1577860 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 0 0 24 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 SC X Fabio Katayama 8036910688 7520 Monticello Road Columbia SC 29203 Fabio Katayama Sr. Vice President 40.00 X X 69985 0 28699 Donald Brock Chairman 10.00 X X 0 0 0 Christopher Long Secretary 1.00 X X 0 0 0 William H Jones President 40.00 X X 16520 0 9510 Joseph Berry Board Member 1.00 X 0 0 0 Wes Dasher Board Member 1.00 X 0 0 0 William Schafer Board Member 1.00 X 0 0 0 Joey McCue Board Member 1.00 X 0 0 0 Richard Sturm Board Member 1.00 X 0 0 0 Heather Matthews Board Member 1.00 X 0 0 0 Mark Ross Board Member 1.00 X 0 0 0 Simeon Atkinson Chief Financial Officer 40.00 X 35472 0 21109 121977 0 59318 0 0 0 0 0 2819858 57883 2819858 Activity Fees 900099 131 131 9531 9531 9662 393 393 4158 4158 21745 17500 4245 4245 4245 75619 75619 0 0 2838316 13907 0 4551 176563 80798 56983 38782 1105147 873529 141583 90035 18335 14492 2349 1494 40775 31034 6071 3670 50533 38461 7524 4548 16368 16368 559 559 7238 7238 102648 102648 61594 2879 55836 2879 27667 20290 7377 19155 2516 14124 2515 7697 7697 Church Planting 457732 457732 Fundraising 91047 91047 Ministry Development 67024 52790 14234 Training & Recruiting 7511 7511 27067 3339 23728 2284660 1577860 464453 242347 X 96566 271532 0 0 420000 1291 950 25072 17366 1417183 314737 1118057 1102446 453322 446446 1694308 2258740 29471 39013 29471 39013 X 1385676 1421437 0 0 279161 798290 1664837 2219727 1694308 2258740 553656 1234 0 X X 0 1 X 1 0 X 2199116 2435862 2128014 2048591 2819858 11631441 2199116 2435862 2128014 2048591 2819858 11631441 31988 11599453 32162 27157 31024 28198 26296 144837 4623 3930 8553 11784831 383169 0.98430 X 0.98570 0.01350 Schedule A, Part II, Line 10, Explanation of Other Income: Miscellaneous Income - 2016 Amount: $ 4,623. 2017 Amount: $ 3,930. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 422599 422599 980855 301008 679847 13729 13729 0 1102446 2856491 1234 17500 18734 2837757 559 559 2838316 2301601 17500 17500 2284101 559 559 2284660 Part XI, Line 2d - Other Adjustments: Rental Expenses 17,500. Part XII, Line 2d - Other Adjustments: Rental Expenses 17,500. Russia and Neighboring States 0 6 Program Services Spreading Evangelism 171884 Europe 0 5 Program Services Spreading Evangelism 82767 South America 0 3 Program Services Spreading Evangelism 33861 Middle East and North Africa 0 4 Program Services Spreading Evangelism 44325 Sub-Saharan Africa 0 3 Program Services Spreading Evangelism 19539 South Asia 0 5 Program Services Spreading Evangelism 49706 0 26 0 0 0 26 402082 0 402082 0 0 0 0 0 0 Part I, line 3: Expenditures are accounted for using the accrual method of accounting. X 3 57883 Fair Market Value 0 0 0 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 1 The Board of Directors, by resolution adopted by a majority of the entire Board, designates one or more Executive Committees, each of which consists of two or more directors, which Executives Committees, to the extent provided in the resolution, has and exercises the authority of the Board of Directors in the management of the corporation; but the designation of such Executive Committees and the delegation thereto of authority does not operate to relieve the Board of Directors, or any individual directory of any responsibility imposed upon it or him or her by law. Form 990, Part VI, Section B, line 11b Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. 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 Any potential conflict of interest on the part of any official board member, Crossover staff, and/or their families shall be disclosed by such member in writing to the board at least annually and made a matter of record. When any such interest becomes relevant to any subject requiring action by the board or any of its duly constituted committees, the member having a potential conflict shall call it to the attention of the board and the member shall not vote on the subject with respect to which he/she or a member of his/her immediate family has a conflict of interest, shall not attempt to influence the vote of any other member, and shall not be counted in determining the quorum for dealing with the subject with respect to which the conflict exists. Any member who is excluded from voting because of such conflict of interest shall briefly state the nature of the conflict and answer pertinent questions of other members when such interested member's knowledge of the subject will assist the board or any of its committees. Form 990, Part VI, Section B, line 15 Crossover Communications Intl has a salary compensation plan, which has been authorized by the organization's Board of Directors and applied by the Vice President of Staff Development. The plan includes formulas for determining compensation for both missionaries and non-missionaries, and, in compliance with the fair labor standards act (FLSA), Crossover established criteria to define positions as either exempt or non-exempt. The compensation scale is compared to other salary surveys of Christian organizations local to the main office (Columbia, South Carolina) and to a subscription service of comparable payscale data. Salaries of all employees are approved by the board of directors on an annual basis. This process is documented in the board minutes. Form 990, Part VI, Section C, line 19 The organization has an audit of its financial statements conducted on an annual basis. Selected information from these audited financial statements is provided to the Evangelical Council for Financial Accountability (ECFA). ECFA Posts this information on their website (www.ECFA.org). Otherwise, the company's governing documents, conflict of interest policy, and financial statements are not ordinarily provided to the public. Form 990, Part X, Lines 27-29 In accordance with the principles of FASB ASU 2016-14 (ASC 958), the organization has implemented required changes to its audited financial statements for the period ended 12/31/2018. To date, Form 990 and its associated schedules have not been updated to reflect changes made by this standard. Thus, we have reported the revised net asset categories from the audited financial statements as follows on Form 990, Part X, Lines 27-29: Line 27 - Net assets without donor restrictions $ 1,421,437 Line 29 - Net assets with donor restrictions $ 798,290 ------------ Total net assets $ 2,219,727 Form 990, Part XII, Line 2c: The organization's Board assumes responsibility for oversight of the audit of its financial statements and selection of its independent accountant. This process has not changed since the prior year. Turkish World Outreach 7520 Monticello Road Columbia SC 29203 742163176 Planting churches CO 501(c)(3) Line 1 Crossover Communications International 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0