2019-04-02T08:18:47-05:00 2018-06-30 450250958 EIDE BAILLY LLP 4310 17TH AVE S PO BOX 2545 FARGO ND 581082545 990 2017-07-01 470710130 Christian Mission Aid Inc CHRI 6128371554 2900 Wilson Ave SW No 115 Grandville MI 49418 Debra Kitchel Secretary 6128371554 2019-04-01 1 LISA CHAFFEE CPA P00193453 7012398500 2019-04-01 199.247.46.142 2019-04-01 15:02:26 CD P 66CC91E6B7F11C4783FFFA5645E675327CB67316 3F1B4C4A1C1F32CA3CD03C05270CE62742EA9E6E 2017 2019-02-21 02:37:17Z Debra Kitchel 2900 Wilson Ave SW No 115 Grandville MI 49418 1195556 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 9 0 0 680999 1195406 0 0 157 150 0 0 681156 1195556 625619 1001827 0 0 74590 74590 0 0 8805 29062 21138 729271 1097555 -48115 98001 570009 854901 45381 232272 524628 622629 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 136191 88007 Missions in East Africa:This 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 397 pastors, including 25 deaf pastors. 150 pastors graduated from the leadership course. We provided 40 bicycles to pastors and distributed over 922 vernacular Bibles. The Organization made several monitoring and supervision visits in the remote areas of Uganda and Kenya to supervise Pastoral services and ministries of trained local pastors. 909190 909190 Rapid Response health care program: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) in insecure, working in remote underdeveloped areas in South Sudan. We provided services to populations of over 400,000. 18700 4630 Children and Youth programs:The Organization rescued 12 girls this year from female circumcision and forced marriage at a young age. We have rescued a total of 77 girls.The Organization held youth camps for 1,350 youth, sports camps, vacation Bible schools and provided counseling and mentorship to youth. We provided education for less fortunate children and trained Sunday school teachers. We provided materials and over 48,000 student booklets for the Religious education classes. 336 girls provided with sanitary kits. Provided adult literacy for 35 women in Maasai land - Kenya.Provided goats for HIV/AIDS widows.Provided food relief for over 8,000 families suffering from the drought in Kenya. 1064081 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 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 2900 Wilson Ave Suite 115 Grandville MI 49418 Jim Rozeboom Chair 16.00 X X 0 0 0 Debra Kitchel 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 1195406 1195406 150 150 1195556 0 0 150 1001827 1001827 70000 49000 14000 7000 4590 3213 918 459 7825 7825 1050 1050 4294 2072 876 1346 16 16 4431 4431 Licenses/Fees 1962 1962 CMA Project Exp 1560 1560 1097555 1064081 24669 8805 526875 629542 43134 225359 570009 854901 45381 232272 45381 232272 X 524606 517629 22 105000 524628 622629 570009 854901 98001 0 X 0 1 X 1 0 X 1203105 1702855 1112220 680999 1195406 5894585 1203105 1702855 1112220 680999 1195406 5894585 4493330 1401255 232 180 168 157 150 887 5895472 0.23770 0.31770 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 2018 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 individaul 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. 0 X 1203716 8160 8160 1195556 0 1195556 1105715 8160 8160 1097555 0 1097555 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 990-T) 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. 0 Sub-Saharan Africa 1 1 Grants to Recipients Located in Region, Program Services Aid & Relief; Development; Childcare; Christian Outreach Ministries; HIV/Aids Awareness & Care 1073387 1 1 0 0 1 1 1073387 0 1073387 Sub-Saharan Africa Aid & Relief; Development; Childcare; Christian Outreach Ministries; HIV/Aids Awareness & Care 931827 Wire Transfer 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 Executive Director 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. Part I, line 3: The accrual method is used to account for expenditures. Financial policies and procedures are in place, to include quarterly financial reports to the donors, and an end of project audit and annual financial audit. All of these reports are reviewed and approved by the Board of Directors. 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.