ROEVER EDUCATIONAL ASSISTANCE PROGRAMS INTERNATIONAL INC: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- ROEVER EDUCATIONAL ASSISTANCE PROGRAMS INTERNATIONAL INC (EIN 90-0498275)
- Tax period
- 2017-01-01 to 2017-12-31
- Filed
- 2018-11-12
- IRS object ID
- 201833169349301683
- Schema version
- 2017v2.3
- 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 O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-11-12T15:30:14-06:00 | ReturnTs |
| Tax Period End | 2017-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 412024514 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SOMMERVILLE & ASSOCIATES PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3030 MATLOCK RD STE 201 | AddressLine1Txt |
| City | ARLINGTON | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 760152936 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2017-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 900498275 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROEVER EDUCATIONAL ASSISTANCE | BusinessNameLine1Txt |
| Business Name Line2 | PROGRAMS INTERNATIONAL INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ROEV | BusinessNameControlTxt |
| Phone | 8172382000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 700 N E LOOP 820 | AddressLine1Txt |
| City | HURST | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 76053 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAVE ROEVER | PersonNm |
| Person Title | PRESIDENT/DIRECTOR | PersonTitleTxt |
| Phone | 8172382000 | PhoneNum |
| Signature | 2018-11-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SHANNON WOOD CPA | PreparerPersonNm |
| PTIN | P00390658 | PTIN |
| Phone | 8177955046 | PhoneNum |
| Preparation | 2018-11-12 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 216.201.233.6 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2018-11-12 | IPDt |
| IP Tm | 15:30:14 | IPTm |
| IP Timezone | CS | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 640FD803AC10D156D639283E94DC6CBDEAA30DC1 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | D3FCBD9B0E22ED9247C5972FCFF84A3507B16488 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DAVE ROEVER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 700 NE LOOP 820 | AddressLine1Txt |
| City | HURST | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 76053 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $538,325 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2010 | FormationYr |
| Legal Domicile State | CO | LegalDomicileStateCd |
| Activity Or Mission | THE ROEVER EDUCATIONAL ASSISTANCE PROGRAM PERPETUATES EFFECTIVE CHRISTIAN EVANGELISM THROUGHOUT THE ENTIRE WORLD, COMMENCING WITH THE INDIVIDUAL, AND IN GROUPS, THROUGH THE SURROUNDING COMMUNITIES, AS PART OF THE BODY OF CHRIST AND TO TEACH AND TRAIN, ORDAIN AND SEND, MINISTERS AND TEACHERS, EXHORTERS AND PERSONAL EVANGELISM PRACTITIONERS, AND TO SHARE OUR FAITH, PHILOSOPHIES AND PRACTICES WITH ALL THOSE WHO MAY WANT TO BECOME PART OF OUR MISSION, TO CARRY THE MESSAGE OF JESUS CHRIST AROUND THE WORLD. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 4 | TotalEmployeeCnt |
| Total Volunteers | 40 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| CY Contributions Grants | $537,580 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| CY Other Revenue | $745 | CYOtherRevenueAmt |
| CY Total Revenue | $538,325 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $578 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $168,696 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| CY Other Expenses | $219,092 | CYOtherExpensesAmt |
| CY Total Expenses | $388,366 | CYTotalExpensesAmt |
| CY Revenues Less Expenses | $149,959 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $138 | TotalAssetsBOYAmt |
| Total Assets EOY | $152,631 | TotalAssetsEOYAmt |
| Total Liabilities EOY | $2,534 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $138 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $150,097 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE ROEVER EDUCATIONAL ASSISTANCE PROGRAM PERPETUATES EFFECTIVE CHRISTIAN EVANGELISM THROUGHOUT THE ENTIRE WORLD, COMMENCING WITH THE INDIVIDUAL, AND IN GROUPS, THROUGH THE SURROUNDING COMMUNITIES, AS PART OF THE BODY OF CHRIST AND TO TEACH AND TRAIN, ORDAIN AND SEND, MINISTERS AND TEACHERS, EXHORTERS AND PERSONAL EVANGELISM PRACTITIONERS, AND TO SHARE OUR FAITH, PHILOSOPHIES AND PRACTICES WITH ALL THOSE WHO MAY WANT TO BECOME PART OF OUR MISSION, TO CARRY THE MESSAGE OF JESUS CHRIST AROUND THE WORLD. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $67,171 | ExpenseAmt |
| Desc | ROEVER EDUCATIONAL ASSISTANCE PROGRAMS INTERNATIONAL PROCLAIMS THE GOSPEL OF CHRIST AND PROMOTES DISCIPLESHIP AND EVANGELISM TO VIETNAMESE SPEAKING CONGREGATIONS THROUGHOUT THE UNITED STATES. THE ORGANIZATION CONDUCTED OVER 50 MEETINGS IN CHURCHES AND HELD 5 CONFERENCES WITH OVER 3,000 PEOPLE IN ATTENDANCE. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $315,928 | ExpenseAmt |
| Grant | $578 | GrantAmt |
| Revenue | $745 | RevenueAmt |
| Desc | ROEVER EDUCATIONAL ASSISTANCE PROGRAMS INTERNATIONAL PROCLAIMS AND TEACHES THE GOSPEL OF CHRIST THROUGH PERSONAL AND ONLINE BIBLICAL TRAINING AND DISCIPLESHIP LARGELY TO VIETNAM AND OTHER NATIONS WHO HAVE A LARGE POPULATION OF VIETNAMESE SPEAKING INDIVIDUALS. MORE THAN 70,000 STUDENTS ARE CURRENTLY ENROLLED OR HAVE COMPLETED THE DISCIPLESHIP STUDY PROGRAM IN VIETNAM AND CAMBODIA. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $383,099 | 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 | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | Yes (true) | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | 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 | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (true) | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | 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 | Yes (true) | ScheduleORequiredInd |
| IRP Document | 6 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 4 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| 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 | Yes (true) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (true) | QuidProQuoContriDisclInd |
| 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 |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | 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 | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | 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 | CO | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BRENDA ROEVER | PersonNm |
| Phone | 8172382000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 700 NE LOOP 820 | AddressLine1Txt |
| City | HURST | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 76053 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| DAVE ROEVER | ||||||
| PRESIDENT/DI | 10.00 | Yes (X) | Yes (X) | $0 | $102,000 | $56,560 |
| DAVID GRIFFIS | ||||||
| VICE PRES./D | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KATHY KOCH | ||||||
| SEC./TREAS./ | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| AL BOENKER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BENJAMIN MIXON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| RAY GRIFFITH | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DOUGLAS CARVER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DAN DANG | ||||||
| EXECUTIVE DI | 40.00 | Yes (X) | $20,065 | $0 | $48,736 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $20,065 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $102,000 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $105,296 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Related Organizations | $262,746 | RelatedOrganizationsAmt |
| All Other Contributions | $274,834 | AllOtherContributionsAmt |
| Total Contributions | $537,580 | TotalContributionsAmt |
| Gross Sales Of Inventory | $745 | GrossSalesOfInventoryAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $745 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $745 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $538,325 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $745 | RelatedOrExemptFuncIncomeAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $578 | TotalAmt |
| Program Services | $578 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $68,801 | TotalAmt |
| Program Services | $67,373 | ProgramServicesAmt |
| Management And General | $1,428 | ManagementAndGeneralAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $62,976 | TotalAmt |
| Program Services | $61,041 | ProgramServicesAmt |
| Management And General | $1,935 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,432 | TotalAmt |
| Program Services | $31,821 | ProgramServicesAmt |
| Management And General | $1,611 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,487 | TotalAmt |
| Program Services | $3,487 | ProgramServicesAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,900 | TotalAmt |
| Program Services | $36,900 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,384 | TotalAmt |
| Program Services | $37,131 | ProgramServicesAmt |
| Management And General | $253 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,096 | TotalAmt |
| Program Services | $8,096 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,604 | TotalAmt |
| Program Services | $14,564 | ProgramServicesAmt |
| Management And General | $40 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $87,465 | TotalAmt |
| Program Services | $87,465 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,399 | TotalAmt |
| Program Services | $23,399 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34 | TotalAmt |
| Program Services | $34 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OUTREACH | Desc |
| Total | $11,210 | TotalAmt |
| Program Services | $11,210 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $388,366 | TotalAmt |
| Program Services | $383,099 | ProgramServicesAmt |
| Management And General | $5,267 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $138 | BOYAmt |
| EOY | $114,669 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $549 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $35,397 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $2,050 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $34 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $2,016 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $138 | BOYAmt |
| EOY | $152,631 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $2,534 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $2,534 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $138 | BOYAmt |
| EOY | $140,097 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $10,000 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $138 | BOYAmt |
| EOY | $150,097 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $138 | BOYAmt |
| EOY | $152,631 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $149,959 | 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) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $2,416 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus1 Year | $300 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $537,580 | CurrentTaxYearAmt |
| Total | $540,296 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $2,416 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus1 Year | $300 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $537,580 | CurrentTaxYearAmt |
| Total | $540,296 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $20,288 | SubstantialContributorsTotAmt |
| Public Support Total170 | $520,008 | PublicSupportTotal170Amt |
| Total Support | $540,296 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $1,785 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.96250 | PublicSupportCY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,050 | OtherCostOrOtherBasisAmt |
| Depreciation | $34 | DepreciationAmt |
| Book Value | $2,016 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,016 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 3, PART X | FormAndLineReferenceDesc |
| Explanation | THE FOLLOWING IS THE FIN 48 FOOTNOTE FROM THE CONSOLIDATED AUDIT REPORT. THE ASSOCIATION, THE FOUNDATION AND REAP INTL ARE EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE, EXCEPT TO THE EXTENT IT HAS UNRELATED BUSINESS INCOME. FOR THE YEAR END DECEMBER 31, 2017 AND 2016, THE ORGANIZATION HAD NO MATERIAL NET UNRELATED BUSINESS INCOME. ESTIMATED TAX PAYMENTS OF 975 AND 3,400 IS INCLUDED IN PREPAID EXPENSES AT DECEMBER 31, 2017 AND 2016, RESPECTIVELY. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS REFLECTED IN THE ACCOMPANYING COMBINED FINANCIAL STATEMENTS. AS A SOLE MEMBER LIMITED LIABILITY CORPORATION, ESR OUTFITTERS IS A DISREGARDED ENTITY FOR FEDERAL INCOME TAXES. THE ORGANIZATION HAS CONCLUDED THAT IT DOES NOT HAVE ANY UNRECOGNIZED TAX BENEFITS RESULTING FROM THE CURRENT OR PRIOR PERIOD TAX POSITIONS. ACCORDINGLY, NO ADDITIONAL DISCLOSURES HAVE BEEN MADE ON THE COMBINED FINANCIAL STATEMENTS REGARDING ASC 740, INCOME TAXES. THE ORGANIZATION DOES NOT HAVE ANY OUTSTANDING INTEREST OR PENALTIES, AND NONE HAVE BEEN RECORDED IN THE COMBINED STATEMENT OF ACTIVITIES AND CHANGE IN NET ASSETS FOR THE YEARS ENDED DECEMBER 31, 2017 AND 2016. THE ORGANIZATIONS INFORMATIONAL RETURNS FILED ARE GENERALLY SUBJECT TO EXAMINATION FOR THREE YEARS AFTER THE LATER DUE DATE OR DATE OF FILING. AS A RESULT, THE ORGANIZATION, IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS PRIOR TO 2014. | ExplanationTxt |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | EAST ASIA AND THE PACIFIC | RegionTxt |
| Employee | 37 | EmployeeCnt |
| Type Of Activities Conducted | PROGRAM SERVICES | TypeOfActivitiesConductedTxt |
| Specific Services Provided | SCHOOL | SpecificServicesProvidedTxt |
| Region Total Expenditures | $75,060 | RegionTotalExpendituresAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Employees | 37 | SubtotalEmployeesCnt |
| Total Employee | 37 | TotalEmployeeCnt |
| Subtotal Spent | $75,060 | SubtotalSpentAmt |
| Total Spent | $75,060 | TotalSpentAmt |
| 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 | STUDENTS FOR ONLINE STUDIES PARTICIPATE ON A FREE WILL BASIS. ONCE ADMITTED THEY ARE MONITORED BY IN-COUNTRY PROCTORS WHO HAVE PREVIOUSLY PASSED QUALIFYING EXAMS. STUDENT EXAMS ARE ELECTRONICALLY TRANSMITTED TO OUR OFFICES FOR GRADING. NO INDIVIDUALS RECEIVE FUNDS. |
| SCHEDULE F, PAGE 1, PART I, LINE 3 | EAST ASIA AND THE PACIFIC 75,060 0 |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | Yes (X) | FirstClassOrCharterTravelInd |
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| 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 | DAVE ROEVER | PersonNm |
| Title | PRESIDENT/DIRECTOR | TitleTxt |
| Compensation Based On Rltd Orgs | $100,000 | CompensationBasedOnRltdOrgsAmt |
| Other Compensation Rltd Orgs | $2,000 | OtherCompensationRltdOrgsAmt |
| Deferred Comp Rltd Orgs | $16,560 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Rltd Orgs | $40,000 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Rltd Orgs | $158,560 | TotalCompensationRltdOrgsAmt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| ALFRED ROEVER | |||
| SEE PART V | $48,000 | COMPENSATION | false |
| HANH DANG | |||
| SEE PART V | $14,976 | COMPENSATION | false |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE L, PART V | FormAndLineReferenceDesc |
| Explanation | PART IV LINE (1) - ALFRED ROEVER HAS A FAMILY RELATIONSHIP WITH DAVE ROEVER, PRESIDENT, AND BRENDA ROEVER, DIRECTOR. PART IV LINE (2) - HANH DANG HAS A FAMILY RELATIONSHIP WITH DAN DANG, EXECUTIVE DIRECTOR. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | THE ROEVER EDUCATIONAL ASSISTANCE PROGRAM PERPETUATES EFFECTIVE CHRISTIAN EVANGELISM THROUGHOUT THE ENTIRE WORLD, COMMENCING WITH THE INDIVIDUAL, AND IN GROUPS, THROUGH THE SURROUNDING COMMUNITIES, AS PART OF THE BODY OF CHRIST AND TO TEACH AND TRAIN, ORDAIN AND SEND, MINISTERS AND TEACHERS, EXHORTERS AND PERSONAL EVANGELISM PRACTITIONERS, AND TO SHARE OUR FAITH, PHILOSOPHIES AND PRACTICES WITH ALL THOSE WHO MAY WANT TO BECOME PART OF OUR MISSION, TO CARRY THE MESSAGE OF JESUS CHRIST AROUND THE WORLD. |
| FORM 990, PAGE 6, PART VI, LINE 2 | DAVE ROEVER BRENDA ROEVER PRESIDENT DIRECTOR FAMILY RELATIONSHIP |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE RETURN IS PREPARED BY AN OUTSIDE CPA AND PROVIDED TO MANAGEMENT. MANAGEMENT PERFORMS AN INITIAL REVIEW, THEN IT IS SENT TO THE BOARD MEMBERS FOR THEIR REVIEW BEFORE FILING WITH THE IRS. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE CONFLICT OF INTEREST POLICY COVERS ALL TRUSTEES, OFFICERS, AGENTS, AND EMPLOYEES OF THE ORGANIZATION. AN ANNUAL DISCLOSURE STATEMENT IS REQUIRED BY ALL TRUSTEES, OFFICERS, AGENTS, AND EMPLOYEES WHENEVER A CONFLICT EXISTS. ANYONE WITH A CONFLICT MUST ABSTAIN FROM PARTICIPATING IN DISCUSSIONS, USING PERSONAL INFLUENCE TO AFFECT DELIBERATIONS, MAKING MOTIONS, VOTING, EXECUTING AGREEMENTS OR TAKING SIMILAR ACTIONS ON BEHALF OF THE ORGANIZATION WHERE THE CONFLICT OF INTEREST MIGHT PERTAIN BY LAW, AGREEMENT, OR OTHERWISE. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE ORGANIZATION CONSIDERS OUTSIDE COMPARABLE DATA FOR COMPARABLE POSITIONS. THE COMPENSATION IS VOTED ON AND APPROVED BY THE BOARD OF DIRECTORS AND RECORDED IN THE MINUTES OF THE MEETING. |
| FORM 990, PAGE 6, PART VI, LINE 15B | THE ORGANIZATION CONSIDERS OUTSIDE COMPARABLE DATA FOR COMPARABLE POSITIONS. THE COMPENSATION IS VOTED ON AND APPROVED BY THE BOARD OF DIRECTORS AND RECORDED IN THE MINUTES OF THE MEETING. ALL OTHER OFFICERS ARE COMPENSATED BY RELATED ORGANIZATIONS AND THEIR COMPENSATION IS SET BY THAT ORGANIZATION. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| ROEVER EVANGELISTIC ASSOCIATION | ||||||||||
| PO BOX 136130 | FORT WORTH | TX | 76136 | 953559970 | CHARITABLE | CA | 501C3 | 7 | N/A | false |
| ROEVER FOUNDATION INC | ||||||||||
| 700 NE LOOP 820 SUITE 100 | HURST | TX | 76053 | 752354959 | CHARITABLE | CA | 501C3 | 7 | N/A | false |
| 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 | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | 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 |
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