EACH INC: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- EACH INC (EIN 90-0757484)
- Tax period
- 2018-01-01 to 2018-12-31
- Filed
- 2019-09-26
- IRS object ID
- 201932699349300013
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule F
- Schedule J
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2019-09-26T10:00:59-05:00 | ReturnTs |
| Tax Period End | 2018-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 582053827 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | REED QUINN & MCCLURE LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2055 N BROWN RD STE 150 | AddressLine1Txt |
| City | LAWRENCEVILLE | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 300434920 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2018-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 900757484 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EACH INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | EACH | BusinessNameControlTxt |
| Phone | 6787914763 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1580 TERRELL MILL ROAD SE S-100 | AddressLine1Txt |
| City | ATLANTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30325 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOSHUA YOUSSEF | PersonNm |
| Person Title | PRESIDENT & CEO | PersonTitleTxt |
| Phone | 4048094095 | PhoneNum |
| Signature | 2019-09-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | PAULINE E SHANNON CPA | PreparerPersonNm |
| PTIN | P00466854 | PTIN |
| Phone | 7704499144 | PhoneNum |
| Preparation | 2019-09-23 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 75.131.184.114 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-09-26 | IPDt |
| IP Tm | 10:00:59 | IPTm |
| IP Timezone | CD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | C549E62B03BE080212497EC8B8B0522248C7AE7F | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | C549E62B03BE080212497EC8B8B0522248C7AE7F | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Amended Return | Yes (X) | AmendedReturnInd |
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HELP THE PERSECUTED | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JOSHUA YOUSSEF | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1580 TERRELL MILL ROAD SE | AddressLine1Txt |
| Address Line2 | SUITE 100 | AddressLine2Txt |
| City | MARIETTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30067 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,311,557 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | HTTPS://HTP.ORG/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2018 | FormationYr |
| Legal Domicile State | GA | LegalDomicileStateCd |
| Activity Or Mission | THE CORPORATION IS ORGANIZED EXCLUSIVELY FOR RELIGIOUS, CHARITABLE, EDUCATIONAL, LITERARY AND SCIENTIFIC PURPOSES WITHIN THE MEANING OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, INCLUDING BUT NOT LIMITED TO STRENGTHENING AND EQUIPPING INDIVIDUALS WHO ARE PERSECUTED BECAUSE OF THEIR BELIEFS OR MATTERS OF CONSCIENCE, WHO LIVE IN AREAS OF THE THE WORLD WHERE BASIC HUMAN RIGHTS ARE RETSTRICTED OR DENIED, OR WHO ARE THE TARGETS OF REPRESSIVE REGIMES, AS WELL AS MAKING DISTRIBUTIONS FOR EXEMPT PURPOSES AND TO OR FOR THE USE OF ORGANIZATIONS THAT QUALIFY AS EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. SUBJECT TO THE FOREGOING, THE CORPORATION SHALL HAVE ALL POWERS AUTHORIZED FOR NONPROFIT CORPORATIONS, AND NOT PROHIBITED TO NONPROFIT CORPORATIONS, UNDER THE GEORGIA CODE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 2 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| CY Contributions Grants | $2,311,557 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| CY Total Revenue | $2,311,557 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $480,250 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $172,023 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $113,819 | CYTotalFundraisingExpenseAmt |
| CY Other Expenses | $501,797 | CYOtherExpensesAmt |
| CY Total Expenses | $1,154,070 | CYTotalExpensesAmt |
| CY Revenues Less Expenses | $1,157,487 | CYRevenuesLessExpensesAmt |
| Total Assets EOY | $1,300,653 | TotalAssetsEOYAmt |
| Total Liabilities EOY | $143,166 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances EOY | $1,157,487 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | EACH, INC. OPERATES UNDER THE NAME HELP THE PERSECUTED, AND WORKS THROUGH ITS INDIGENOUS STAFF TEAM ACROSS THE MIDDLE EAST AND NORTH AFRICA TO IDENTIFY AND SUPPORT PEOPLE PERSECUTED FOR THEIR FAITH. DURING THE YEAR, THE ORGANIZATION DIRECTLY HELPED OVER 4,000 BENEFICIARIES STARTING WITH THOSE THAT NEEDED IMMEDIATE HELP TO GET OUT OF DANGER - INCLUDING TRANSPORT, A PLACE IN A SAFE HOUSE OR LEGAL COUNSEL. BEYOND THESE EMERGENCY NEEDS, ITS ON-THE-GROUND TEAM PROVIDED DIRECT SUPPORT TO PERSECUTED PEOPLE IN VARIOUS FORMS, FROM ESSENTIAL LIVING EXPENSES, NEEDED MEDICINES, TRAUMA COUNSELLING, ACCESS TO SCHOOLING (ENABLING DISPLACED CHILDREN TO COMPLETE THEIR EDUCATION), TO ASSISTING PERSECUTED INDIVIDUALS IN FINDING NEW JOBS AND STARTING NEW BUSINESS TO FOSTER INDEPENDENCE | MissionDesc |
| Significant New Program Srvc | Yes (true) | SignificantNewProgramSrvcInd |
| Significant Change | Yes (true) | SignificantChangeInd |
| Expense | $891,302 | ExpenseAmt |
| Grant | $480,250 | GrantAmt |
| Desc | IN 2018, EACH INC HELPED MORE THAN 4,200 PERSECUTED INDIVIDUALS IN 11 COUNTRIES. OUR ASSISTANCE INCLUDED PROVIDING SAFE HOUSING, LIVING EXPENSES, FOOD AID, EDUCATION, MEDICAL CARE AND MORE. | Desc |
| Total Program Service Expenses | $891,302 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | Yes (true) | ForeignOfficeInd |
| Foreign Activities | Yes (true) | ForeignActivitiesInd |
| More Than5000 K To Org | Yes (true) | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | Yes (true) | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (true) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (true) | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | Yes (true) | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | Yes (true) | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | false | ScheduleORequiredInd |
| IRP Document | 17 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (true) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOSHUA YOUSSEF | PersonNm |
| Phone | 6787914763 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1580 TERRELL MILL ROAD SE | AddressLine1Txt |
| Address Line2 | SUITE 100 | AddressLine2Txt |
| City | MARIETTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30067 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| ALLAN GUINAN | ||||||
| EXEC. VICE P | 40.00 | Yes (X) | $85,500 | $0 | $0 | |
| JOSHUA YOUSSEF | ||||||
| PRESIDENT & | 40.00 | Yes (X) | $0 | $81,659 | $116,107 | Yes (X) |
| DAVID BOTTOMS | ||||||
| TREASURER | 10.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| RONALD HUGHES JR | ||||||
| SECRETARY | 10.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| DON CHAPMAN | ||||||
| DIRECTOR | 10.00 | Yes (X) | $0 | $0 | $0 | |
| DAVID DUNGAN | ||||||
| DIRECTOR | 10.00 | Yes (X) | $0 | $0 | $0 | |
| JAMES INGLIS | ||||||
| DIRECTOR | 10.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $85,500 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $81,659 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $116,107 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Related Organizations | $605,879 | RelatedOrganizationsAmt |
| All Other Contributions | $1,705,678 | AllOtherContributionsAmt |
| Total Contributions | $2,311,557 | TotalContributionsAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,311,557 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,500 | TotalAmt |
| Program Services | $2,500 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $477,750 | TotalAmt |
| Program Services | $477,750 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $85,500 | TotalAmt |
| Program Services | $62,415 | ProgramServicesAmt |
| Management And General | $8,550 | ManagementAndGeneralAmt |
| Fundraising | $14,535 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,179 | TotalAmt |
| Program Services | $21,813 | ProgramServicesAmt |
| Management And General | $18,405 | ManagementAndGeneralAmt |
| Fundraising | $22,961 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,382 | TotalAmt |
| Program Services | $6,842 | ProgramServicesAmt |
| Management And General | $5,774 | ManagementAndGeneralAmt |
| Fundraising | $8,766 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,962 | TotalAmt |
| Program Services | $687 | ProgramServicesAmt |
| Management And General | $471 | ManagementAndGeneralAmt |
| Fundraising | $804 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,622 | TotalAmt |
| Program Services | $4,593 | ProgramServicesAmt |
| Management And General | $24,498 | ManagementAndGeneralAmt |
| Fundraising | $1,531 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,108 | TotalAmt |
| Program Services | $6,016 | ProgramServicesAmt |
| Management And General | $32,087 | ManagementAndGeneralAmt |
| Fundraising | $2,005 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $320,648 | TotalAmt |
| Program Services | $281,679 | ProgramServicesAmt |
| Management And General | $2,051 | ManagementAndGeneralAmt |
| Fundraising | $36,918 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,824 | TotalAmt |
| Program Services | $6,456 | ProgramServicesAmt |
| Management And General | $1,542 | ManagementAndGeneralAmt |
| Fundraising | $22,826 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,965 | TotalAmt |
| Program Services | $10,034 | ProgramServicesAmt |
| Management And General | $4,641 | ManagementAndGeneralAmt |
| Fundraising | $290 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,262 | TotalAmt |
| Program Services | $2,439 | ProgramServicesAmt |
| Management And General | $13,010 | ManagementAndGeneralAmt |
| Fundraising | $813 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,306 | TotalAmt |
| Program Services | $946 | ProgramServicesAmt |
| Management And General | $5,044 | ManagementAndGeneralAmt |
| Fundraising | $316 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,636 | TotalAmt |
| Program Services | $695 | ProgramServicesAmt |
| Management And General | $3,709 | ManagementAndGeneralAmt |
| Fundraising | $232 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| EQUIPMENT PURCHASE | $11,828 | $1,774 | $9,463 | $591 |
| ADMINISTRATIVE FEES | $11,309 | $1,696 | $9,048 | $565 |
| BANK FEES | $4,790 | $1,543 | $3,056 | $191 |
| MISCELLANEOUS | $4,633 | $694 | $3,707 | $232 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,866 | TotalAmt |
| Program Services | $730 | ProgramServicesAmt |
| Management And General | $3,893 | ManagementAndGeneralAmt |
| Fundraising | $243 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,154,070 | TotalAmt |
| Program Services | $891,302 | ProgramServicesAmt |
| Management And General | $148,949 | ManagementAndGeneralAmt |
| Fundraising | $113,819 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $1,157,991 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $8,321 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $76,881 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $4,636 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $72,245 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $62,096 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $1,300,653 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $80,765 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $62,401 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $143,166 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $1,057,487 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $100,000 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $1,157,487 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $1,300,653 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,157,487 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $2,311,557 | CurrentTaxYearAmt |
| Total | $2,311,557 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $2,311,557 | CurrentTaxYearAmt |
| Total | $2,311,557 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $2,311,557 | PublicSupportTotal509Amt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $2,311,557 | CurrentTaxYearAmt |
| Total | $2,311,557 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 1.00000 | PublicSupportCY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Schedule D IRS990ScheduleD
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $76,881 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,636 | DepreciationAmt |
| Book Value | $72,245 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $72,245 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| LONG-TERM LEASE OBLIGATION | $40,498 |
| CURRENT LEASE OBLIGATION | $21,903 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $62,401 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $2,410,852 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $99,295 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $99,295 | RevenueNotReportedAmt |
| Revenue Subtotal | $2,311,557 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $2,311,557 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,253,365 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $99,295 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $99,295 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,154,070 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $1,154,070 | TotalExpensesPerForm990Amt |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (3 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| MIDDLE EAST AND NORTH AFRICA | 3 | 86 | GRANTS TO RECIPIENTS | ASSIST PERSECUTED | $466,550 |
| EUROPE | 1 | 1 | GRANTS TO RECIPIENTS | ASSIST PERSECUTED | $11,200 |
| MIDDLE EAST AND NORTH AFRICA | 3 | 86 | PROGRAM SERVICES | ASSIST PERSECUTED | $171,489 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 7 | SubtotalOfficesCnt |
| Subtotal Employees | 173 | SubtotalEmployeesCnt |
| Total Office | 7 | TotalOfficeCnt |
| Total Employee | 173 | TotalEmployeeCnt |
| Subtotal Spent | $649,239 | SubtotalSpentAmt |
| Total Spent | $649,239 | TotalSpentAmt |
Grants To Org Outside US GrantsToOrgOutsideUSGrp (4 entries)
| RegionRegionTxt | Purpose Of GrantPurposeOfGrantTxt | Cash GrantCashGrantAmt | Manner Of Cash DisbursementMannerOfCashDisbursementTxt | Valuation Method UsedValuationMethodUsedDesc |
|---|---|---|---|---|
| MIDDLE EAST & NORTH AFRICA | HELP PERSECUTED | $73,450 | WIRE TRANSFER | COST |
| MIDDLE EAST & NORTH AFRICA | HELP PERSECUTED | $200,500 | WIRE TRANSFER | COST |
| MIDDLE EAST & NORTH AFRICA | HELP PERSECUTED | $38,700 | WIRE TRANSFER | COST |
| MIDDLE EAST & NORTH AFRICA | HELP PERSECUTED IND. | $148,900 | WIRE TRANSFER | COST |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 4 | Total501c3OrgCnt |
Foreign Individuals Grants ForeignIndividualsGrantsGrp (3 entries)
| Type Of AssistanceTypeOfAssistanceTxt | RegionRegionTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Manner Of Cash DisbursementMannerOfCashDisbursementTxt | Valuation Method UsedValuationMethodUsedDesc |
|---|---|---|---|---|---|
| PASTOR BASSAM | MIDDLE EAST AND NORTH AFRICA | 10 | $11,200 | WIRE TRANSFER | COST |
| GEORGE AYOUB | AMMAN, JORDAN | 24 | $5,000 | WIRE TRANSFER | |
| COST |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | false | TransferToForeignCorpInd |
| Interest In Foreign Trust | false | InterestInForeignTrustInd |
| Foreign Corp Ownership | false | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | false | PassiveForeignInvestmestCoInd |
| Foreign Partnership | false | ForeignPartnershipInd |
| Boycott Countries | false | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE F, PAGE 1, PART I, LINE 2 | "ORGANIZATION REQUIRES A DETAILED WRITTEN DESCRIPTION OF THE NEED AND SITUATION. A PERSONAL INTERVIEW AND NEEDS ASSESSMENT ARE CONDUCTED TO ENSURE THAT THE INTENDED BENEFICIARY IS BONA-FIDE AND TO DETERMINE HOW BEST THEY CAN BE HELPED. CASE DETAILS ARE VERIFIED BY STAFF ON THE GROUND ACCORDING TO STRICT CRITERIA. CASES ARE EVALUATED AND APPROVED BY A COMMITTEE BEFORE ANY FUNDS ARE WIRED. ACKNOWLEDGEMENT OF FUNDS RECEIVED IS CONFIRMED AND RECEIPTED. SITE VISITS ARE PERFORMED." |
| SCHEDULE F, PAGE 1, PART I, LINE 3 | MIDDLE EAST AND NORTH AFRICA 466,550 0 EUROPE 11,200 0 MIDDLE EAST AND NORTH AFRICA 171,489 0 |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOSHUA YOUSSEF | PersonNm |
| Title | PRESIDENT & CEO | TitleTxt |
| Compensation Based On Rltd Orgs | $81,659 | CompensationBasedOnRltdOrgsAmt |
| Deferred Comp Rltd Orgs | $15,163 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Rltd Orgs | $100,944 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Rltd Orgs | $197,766 | TotalCompensationRltdOrgsAmt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LEADING THE WAY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | EXECUTIVE VP | RelationshipDescriptionTxt |
| Transaction | $197,766 | TransactionAmt |
| Transaction | EMPLOYMENT | TransactionDesc |
| Sharing Of Revenues | false | SharingOfRevenuesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE L, PART V | FormAndLineReferenceDesc |
| Explanation | DURING THE 6 MONTHS ENDING DECEMBER 31, 2018 EACH, INC RECEIVED CONTRIBUTIONS OF 605,879 FROM A RELATED PARTY IN ADDITION TO 99,295 OF IN-KIND CONTRIBUTIONS TO HELP ESTABLISH HELP THE PERSECUTED. AT DECEMBER 31, 2018, EACH, INC. D/B/A HELP THE PERSECUTED NO LONGER RECEIVES ANY BENEFITS FROM THE RELATED PARTY OTHER THAN AMOUNTS PASSED THROUGH TO HELP THE PERSECUTED. | ExplanationTxt |
Schedule M IRS990ScheduleM
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PROF. SALARY | Desc |
| Method Of Determining Revenues | COST | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | false | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 1, ITEM B | FORM 990, PART I, LINE 15 THE AMOUNT REPORTED IS BEING INCREASED TO INCLUDE OFFICER'S FORM 1099 COMPENSATION OF 80,515. FORM 990, PART I, LINE 16 THE AMOUNTS REPORTED AND ALLOCATED TO FUNDRAISING EXPENSES FOR OTHER SALARIES AND WAGES, EMPLOYEE BENEFITS AND PAYROLL TAXES HAVE BEEN ADJUSTED TO EXCLUDE OFFICER'S FORM 1099 COMPENSATION THAT IS BEING REPORTED SEPARATELY IN THE AMENDED RETURN. PART 990, PART I, LINE 17 THE AMOUNT REPORTED IS BEING REDUCED TO EXCLUDE OFFICER'S FORM 1099 COMPENSATION OF 80,515 THAT IS REPORTED ON LINE 15 IN THE AMENDED RETURN. FORM 990, PART III, LINE 4A THE NET DECREASE OF 20,072 IN PROGRAM SERVICES RESULTS FROM INCREASES OF 62,415 IN OFFICER'S SALARY AND 986 IN OTHER EMPLOYEE BENEFITS AND DECREASES OF 1,836 IN OTHER SALARIES, 1,122 IN PAYROLL TAXES AND 80,515 IN OTHER FEES FOR SERVICES. AS EXPLAINED IN OTHER NOTES, THESE CHANGES WERE REQUIRED SINCE OFFICER'S SALARY HAD BEEN INCLUDED IN OTHER EXPENSE ACCOUNTS IN THE ORIGINAL RETURN. FORM 990, PART VIII, LINE 1 D, E, F THE ORIGINAL RETURN INCORRECTLY REPORTED RELATED ORGANIZATION GIFTS OF 605,879 AND OTHER CONTRIBUTIONS OF 1,705,678 AS GOVERNMENTS GRANTS OF 2,311,557 ON LINE E. FORM 990, PART IX, LINE 5 THE AMENDED RETURN INCLUDES OFFICER'S FORM 1099 COMPENSATION OF 85,500 ON LINE 5. IN THE ORIGINAL RETURN, THE EXPENSE WAS ALLOCATED TO SALARIES (4,987.50), INTERNATIONAL EXPENSE (75,525) AND OFFICE EXPENSE FOR FIELD TEAM (4,987.50). FORM 990, PART IX, LINES 7, 9 AND 10 THE AMOUNTS REPORTED FOR OTHER SALARIES AND WAGES, EMPLOYEE BENEFITS AND PAYROLL TAXES HAVE BEEN ADJUSTED TO EXCLUDE OFFICER'S FORM 1099 COMPENSATION OF 80,515. FORM 990, PART IX, LINE 11G THE ORIGINAL RETURN REPORTED OTHER FEES FOR SERVICES EXPENSE AS 401,163 BECAUSE DONATED SERVICES OF 80,515 HAD BEEN ALLOCATED TO OFFICE EXPENSE FOR FIELD TEAM AND INTERNATIONAL EXPENSE. IN THE AMENDED RETURN, OFFICE EXPENSE FOR FIELD TEAM HAS BEEN REDUCED BY 4,988 AND INTERNATIONAL EXPENSE HAS BEEN REDUCTED BY 75,527 SINCE DONATED SALARY IS NOW BEING REPORTED SEPARATELY UNDER OFFICER'S SALARIES. THE TOTAL CHANGE OF 80,515 IS SHOWN AS A DECREASE IN TOTAL EXPENSES AND TOTAL PROGRAM EXPENSES REPORTED ON LINE 11G IN THE AMENDED RETURN. SCHEDULE B, PART I, LINE 1C IN ERROR THE ORIGINAL RETURN ONLY REPORTED RESTRICTED CONTRIBUTIONS OF 580,579 RECEIVED THROUGH THE HELP THE PERSECUTED FUND. THE AMENDED RETURN INCLUDES ALL OTHER CONTRIBUTIONS RECEIVED FROM DONOR INCLUDING 99,295 IN DONATED SERVICES. SCHEDULE D, PART XI, LINE 2B AND PART XII LINE 2A THE AMENDED RETURN INCLUDES AN ADJUSTMENT FOR DONATED SERVICE INCOME AND EXPENSE OF 99,295 TO RECONCILE INCOME AND EXPENSES TO THE FINANCIAL STATEMENTS. SCHEDULE D, PART XI, LINE 1 IN ERROR TOTAL REVENUE, GAINS, AND OTHER SUPPORT PER THE AUDITED FINANCIAL STATEMENTS WAS REPORTED ON THE ORIGINAL RETURN WAS REPORTED NET OF DONATED SERVICE INCOME OF 99,295 WHICH IS NOW BEING REPORTED ON LINE 2B. SCHEDULE D, PART XII, LINE 1 IN ERROR TOTAL EXPENSES AND LOSSES PER AUDITED FINANCIAL STATEMENTS WAS REPORTED NET OF DONATED SALARY EXPENSE OF 99,295 WHICH IS NOW BEING REPORTED ON LINE 2A. |
| FORM 990 - ORGANIZATION'S MISSION | EACH, INC. OPERATES UNDER THE NAME HELP THE PERSECUTED, AND WORKS THROUGH ITS INDIGENOUS STAFF TEAM ACROSS THE MIDDLE EAST AND NORTH AFRICA TO IDENTIFY AND SUPPORT PEOPLE PERSECUTED FOR THEIR FAITH. DURING THE YEAR, THE ORGANIZATION DIRECTLY HELPED OVER 4,000 BENEFICIARIES STARTING WITH THOSE THAT NEEDED IMMEDIATE HELP TO GET OUT OF DANGER - INCLUDING TRANSPORT, A PLACE IN A SAFE HOUSE OR LEGAL COUNSEL. BEYOND THESE EMERGENCY NEEDS, ITS ON-THE-GROUND TEAM PROVIDED DIRECT SUPPORT TO PERSECUTED PEOPLE IN VARIOUS FORMS, FROM ESSENTIAL LIVING EXPENSES, NEEDED MEDICINES, TRAUMA COUNSELLING, ACCESS TO SCHOOLING (ENABLING DISPLACED CHILDREN TO COMPLETE THEIR EDUCATION), TO ASSISTING PERSECUTED INDIVIDUALS IN FINDING NEW JOBS AND STARTING NEW BUSINESS TO FOSTER INDEPENDENCE |
| FORM 990, PAGE 2, PART III, LINE 2 | HELP THE PERSECUTED, A PROGRAM DESIGNED TO STRENGTHEN AND EQUIP INDIVIDUALS WHO ARE PERSECUTED BECAUSE OF THEIR BELIEFS OR MATTERS OF CONSCIOUS, WHO LIVE IN AREAS OF THE WORLD WHERE BASIC HUMAN RIGHTS ARE RESTRICTED OR DENIED, OR WHO ARE THE TARGETS OF REPRESSIVE REGIMES, AS WELL AS MAKING DISTRIBUTIONS FOR EXEMPT PURPOSES AND TO OR FOR THE USE OF ORGANIZATIONS THAT QUALIFY AS EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. |
| FORM 990, PAGE 2, PART III, LINE 3 | EACH, INC. TERMINATED THE PREVIOUS PROGRAM THAT FOCUSED ON PROVIDING TECHNICAL ASSISTANCE AND BUILDING CAPACITY FOR PERSONS WORKING TO CARE FOR AND TO PROTECT CHILDREN GLOBALLY. |
| FORM 990, PAGE 6, PART VI, LINE 4 | EACH, INC. WAS ORIGINALLY FORMED AS A VIRGINIA NONPROFIT. ON APRIL 12, 2018 THE ORGANIZATION CONVERTED ITS STATE OF INCORPORTATION TO GEORGIA TO BECOME A GEORGIA NONPROFIT CORPORATION. EFFECTIVE SEPTEMBER 10, 2018, EACH, INC. IS NO LONGER A FOREIGN NONPROFIT CORPORATION IN THE STATE OF INDIANA. |
| FORM 990, PAGE 6, PART VI, LINE 11B | A COPY OF THE FORM 990 IS DISTRIBUTED TO EACH BOARD MEMBER FOR REVIEW AND APPROVAL PRIOR TO FILING. |
| FORM 990, PAGE 6, PART VI, LINE 12C | PURPOSE THE PURPOSE OF THE CONFLICTS OF INTEREST POLICY IS TO PROTECT THE INTERESTS OF EACH, INC. ("EACH") WHEN IT IS CONTEMPLATING ENTERING INTO A TRANSACTION OR ARRANGEMENT THAT MIGHT BENEFIT THE PRIVATE INTEREST OF AN OFFICER OR DIRECTOR OF EACH. THIS POLICY IS INTENDED TO SUPPLEMENT BUT NOT REPLACE ANY APPLICABLE VIRGINIA LAWS GOVERNING CONFLICTS OF INTEREST FOR THIS NONSTOCK CORPORATION. DEFINITIONS 1) INTERESTED PERSON - ANY DIRECTOR, OFFICER, OR MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST, AS DEFINED BELOW, IS AN INTERESTED PERSON. IF A PERSON IS AN INTERESTED PERSON WITH RESPECT TO ANY EACH ENTITY, HE OR SHE IS AN INTERESTED PERSON WITH RESPECT TO ALL EACH ENTITIES. 2) FINANCIAL INTEREST - A PERSON HAS A FINANCIAL INTEREST IF THE PERSON HAS, DIRECTLY OR INDIRECTLY, THROUGH BUSINESS, INVESTMENT OR FAMILY: A) AN OWNERSHIP OR INVESTMENT INTEREST IN ANY ENTITY WITH WHICH EACH HAS A TRANSACTION OR ARRANGEMENT, OR B) A COMPENSATION ARRANGEMENT WITH EACH OR WITH ANY ENTITY OR INDIVIDUAL WITH WHICH EACH HAS A TRANSACTION OR ARRANGEMENT, OR C) A POTENTIAL OWNERSHIP OR INVESTMENT IN, OR COMPENSATION ARRANGEMENT WITH, ANY ENTITY OR INDIVIDUAL WITH WHICH EACH IS NEGOTIATING A TRANSACTION OR ARRANGEMENT. COMPENSATION INCLUDES DIRECT AND INDIRECT REMUNERATION AS WELL AS GIFTS OR FAVORS THAT ARE SUBSTANTIAL IN NATURE. A FINANCIAL INTEREST IS NOT NECESSARILY A CONFLICT OF INTEREST. UNDER ARTICLE III, SECTION 2, A PERSON WHO HAS A FINANCIAL INTEREST MAY HAVE A CONFLICT OF INTEREST ONLY IF THE APPROPRIATE BOARD OR COMMITTEE DECIDES THAT A CONFLICT OF INTEREST EXISTS. PROCEDURES 1) DUTY TO DISCLOSE - IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF HIS OR HER FINANCIAL INTEREST AND MUST BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS OR MEMBERS OF COMMITTEE WITH BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. 2)DETERMINING WHETHER A CONFLICT OF INTEREST EXISTS - AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE OR SHE SHALL LEAVE THE BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. 3) PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST - A) AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE BOARD OR COMMITTEE MEETING, BUT AFTER SUCH PRESENTATION, HE OR SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT THAT RESULTS IN THE CONFLICT OF INTEREST. B) THE CHAIRPERSON OF THE BOARD OR COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. C) AFTER EXERCISING DUE DILIGENCE, THE BOARD OR COMMITTEE SHALL DETERMINE WHETHER EACH CAN OBTAIN A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT WITH REASONABLE EFFORTS FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. D) IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY ATTAINABLE UNDER CIRCUMSTANCES THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST, THE BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN EACH'S BEST INTEREST AND FOR ITS OWN BENEFIT AND WHETHER THE TRANSACTION IS FAIR AND REASONABLE TO EACH AND SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT IN CONFORMITY WITH SUCH DETERMINATION. 4) VIOLATIONS OF THE CONFLICT OF INTEREST POLICY - A) IF THE BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE THAT A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. B) IF, AFTER HEARING THE RESPONSE OF THE MEMBER AND MAKING SUCH FURTHER INVESTIGATION AS MAY BE WARRANTED IN THE CIRCUMSTANCES, THE BOARD OR COMMITTEE DETERMINES THAT THE MEMBER HAS IN FACT FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. RECORDS OF PROCEEDINGS - THE MINUTES OF THE BOARD AND ALL COMMITTEE WITH BOARD-DELEGATED POWERS SHALL CONTAIN: 1) THE NAMES OF THE PERSONS WHO DISCLOSED OR OTHERWISE WERE FOUND TO HAVE A FINANCIAL INTEREST IN CONNECTION WITH AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THE NATURE OF THE FINANCIAL INTEREST, ANY ACTION TAKEN TO DETERMINE WHETHER A CONFLICT OF INTEREST WAS PRESENT, AND THE BOARD'S OR COMMITTEE'S DECISION AS TO WHETHER A CONFLICT OF INTEREST IN FACT EXISTED. 2) THE NAMES OF THE PERSONS WHO WERE PRESENT FOR DISCUSSIONS AND VOTES RELATING TO THE TRANSACTION OR ARRANGEMENT, THE CONTENT OF THE DISCUSSION, INCLUDING ANY ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT, AND A RECORD OF ANY VOTES TAKEN IN CONNECTION THEREWITH. COMPENSATION - 1) A VOTING MEMBER OF THE BOARD OF DIRECTORS WHO RECEIVES COMPENSATION, DIRECTLY OR INDIRECTLY, FROM EACH FOR SERVICES IS PRECLUDED FROM VOTING ON MATTERS PERTAINING TO THAT MEMBER'S COMPENSATION. 2) IF ANY EMPLOYEE IS A VOTING MEMBER OF THE BOARD OF DIRECTORS, HE/SHE IS PRECLUDED FROM DISCUSSION AND VOTING ON MATTERS PERTAINING TO THAT MEMBER'S COMPENSATION; PROVIDED, HOWEVER, THAT NO EMPLOYEE IS PROHIBITED FROM PROVIDING INFORMATION TO THE BOARD OF DIRECTORS REGARDING COMPENSATION. 3) A VOTING MEMBER OF ANY COMMITTEE WHOSE JURISDICTION INCLUDES COMPENSATION MATTERS AND WHO RECEIVES COMPENSATION, DIRECTLY OR INDIRECTLY, FROM EACH FOR SERVICES IS PRECLUDED FROM VOTING ON MATTERS PERTAINING TO THAT MEMBER'S COMPENSATION. STATEMENT - EACH DIRECTOR, OFFICER AND MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS SHALL SIGN AT THE TIME HE OR SHE TAKES OFFICE A STATEMENT, ATTACHED AS ATTACHMENT 1, WHICH AFFIRMS THAT SUCH PERSON: 1. HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, 2. HAS READ AND UNDERSTANDS THE POLICY, 3. HAS AGREED TO COMPLY WITH THE POLICY, AND 4. UNDERSTANDS THAT EACH IS A CHARITABLE ORGANIZATION AND THAT IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES THAT ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. PERIODIC REVIEWS - TO ENSURE THAT EACH OPERATES IN A MANNER CONSISTENT WITH ITS CHARITABLE PURPOSES AND THAT IT DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS STATUS AS AN ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX, PERIODIC REVIEWS SHALL BE CONDUCTED. ATTACHMENT 1 STATEMENT OF DIRECTOR, OFFICER OR MEMBER OF COMMITTEE OF EACH, INC. AS TO ANY CONFLICT OF INTEREST 1) I HAVE RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY. 2) I HAVE READ AND UNDERSTAND THE POLICY. 3) I AGREE TO COMPLY WITH THE TERMS OF THE POLICY. 4) I UNDERSTAND THAT EACH, INC., IS A CHARITABLE ORGANIZATION AND THAT IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES THAT ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. 5) TO MY PRESENT KNOWLEDGE NEITHER I NOR ANY MEMBER OF MY IMMEDIATE FAMILY IS A DIRECTOR, TRUSTEE, OFFICER, SHAREHOLDER, PARTNER, MEMBER, OWNER, EMPLOYEE OR AGENT OR ANY BUSINESS OR ORGANIZATION WITH WHICH EACH, INC. HAS, OR IN THE FORESEEABLE FUTURE PROBABLY WOULD HAVE, A TRANSACTION, CONTRACT OR OTHER RELATIONSHIP THAT MAY GIVE RISE TO A CONFLICT OF INTEREST ON MY PART OR THE PART OF A MEMBER OF MY IMMEDIATE FAMILY, EXCEPT AS FOLLOWS: (IF THERE IS NONE, WRITE "NONE" BELOW. OTHERWISE, LIST EACH APPLICABLE BUSINESS OR ORGANIZATION AND THE OFFICE OR RELATIONSHIP OF YOU OR ANY MEMBER OF YOUR IMMEDIATE FAMILY.) |
| FORM 990, PAGE 6, PART VI, LINE 15A | A COMPENSATION COMMITTEE WAS FORMED BY THE BOARD OF DIRECTORS; IT CONSISTED OF THE CHAIRMAN AND THE TREASURER. DOCUMENTATION RELATED TO DETERMINING JOSHUA YOUSSEF'S COMPENSATION IS ON FILE. |
| FORM 990, PAGE 6, PART VI, LINE 19 | NO DOCUMENTS AVAILABLE TO THE PUBLIC |
| FORM 990, PART IX, LINE 11G | AIRTIME 106,493 0 0 OTHER 15,367 0 0 TRAVEL 21,126 0 0 OFFICE EXPENSE FOR FIELD TEAM 14,000 0 0 DOMESTIC 26,680 0 0 INTERNATIONAL 95,962 0 0 EVENT 2,051 2,051 36,918 TOTAL 281,679 2,051 36,918 |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LEADING THE WAY WITH DR MICHAEL | BusinessNameLine1Txt |
| Business Name Line2 | YOUSSEF INC | BusinessNameLine2Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1570 NORTHSIDE DR BLDG 100 | AddressLine1Txt |
| City | ATLANTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30318 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 581816773 | EIN |
| Primary Activities | RELIGIOUS | PrimaryActivitiesTxt |
| Legal Domicile State | GA | LegalDomicileStateCd |
| Exempt Code Section | 3 | ExemptCodeSectionTxt |
| Public Charity Status | 1 | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (true) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LEADING THE WAY WITH DR MICHAEL | BusinessNameLine1Txt |
| Business Name Line2 | YOUSSEF | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | C | TransactionTypeTxt |
| Involved | $605,879 | InvolvedAmt |
| Method Of Amount Determination | FMV | MethodOfAmountDeterminationTxt |
Comments