2018-10-26T10:56:28-05:00 2018-06-30 450250958 EIDE BAILLY LLP 1545 ASSOCIATES DR STE 101 DUBUQUE IA 52002 990 2017-07-01 010555559 ECS Ministries ECSM 5635852070 PO Box 1028 Dubuque IA 520041028 Terry Wilson Executive Director 5635852070 2018-10-25 1 Carmen Krantz P00031958 5635561790 2018-10-07 198.135.125.119 2018-10-25 15:53:26 CD P 330E77A2EC15986A2DC713C7FDB26B906589BB96 6ECD4448988750106123FDC789D6ADA2AEDCDED1 2017 2018-06-14 16:35:46Z Emmaus International Terry Wilson PO Box 1028 Dubuque IA 520041028 1292417 0 X www.ecsministries.org X 2002 IA ECS Ministries exists to glorify God by providing doctrinally sound resources and structured study. 10 10 18 20 0 0 293408 552798 0 36075 16800 73113 398555 405442 708763 1067428 2000 0 0 0 583157 644235 0 0 81112 237928 365381 823085 1009616 -114322 57812 2680740 2783005 63292 63138 2617448 2719867 X ECS Ministries exists to glorify God by providing doctrinally sound resources and structured study materials for the purpose of teaching people from every nation to know Jesus Christ as Savior and to live in a way that is consistent with God's word. 1 0 516886 414517 Provided Bible material to prison inmates and individuals in North America directly or through associates. Approximately 179,820 courses in English and Spanish were distributed with an estimated 60% completion rate. 165024 156432 Provided Bible education material directly or through overseas associates to people outside the United States. Approximately 1,420,807 courses were distributed with an estimated 74% completion rate. 103494 30746 Provided doctrinally sound training to develop discipleship in the local church. Held three events with 105 participants. 785404 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 21 0 1 18 1 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 1 0 0 X Terry Wilson 5635852070 2250 Chaney Road Dubuque IA 52001 Ian Taylor Chair 2.00 X X 0 0 0 Stephen Wilson Vice Chair 1.00 X X 0 0 0 Dale Twestern Treasurer until May 2018 1.00 X X 0 0 0 Ken Murray Treasurer as of May 2018 1.00 X X 0 0 0 Timothy Jeske Secretary 1.00 X X 0 0 0 Joel Hernandez Board Member 1.00 X 0 0 0 Abey Varughese Board Member 1.00 X 0 0 0 David Harper Board Member 1.00 X 0 0 0 Dan Smith Board Member 1.00 X 0 0 0 Phil Parsons Board Member 1.00 X 0 0 0 Mark Woodhouse Board Member 1.00 X 0 0 0 Terry Wilson Executive Director 40.00 X 65285 0 13759 65285 0 13759 0 0 0 0 0 552798 552798 36075 36075 36075 44567 44567 93357 64811 28546 28546 28546 565620 160178 405442 405442 1067428 441517 0 73113 81202 32481 40601 8120 421526 341850 44640 35036 6267 6059 208 90241 77911 8098 4232 44999 36214 6377 2408 13050 13050 46815 20807 182 25826 33331 28752 3181 1398 22935 22476 459 24090 20958 2650 482 11788 10045 1743 18792 18792 6562 6562 2506 2506 Ministry 131586 131586 53926 37473 13510 2943 1009616 785404 143100 81112 2600 183853 223598 36114 53003 378315 367163 15372 9877 68047 34830 12642 33217 1990703 2041647 61141 54500 2680740 2783005 60177 57909 3115 5229 63292 63138 X 1978140 2056503 601492 634792 37816 28572 2617448 2719867 2680740 2783005 X 57812 41109 3498 X 1 X 0 0 0 X 618367 582413 852014 293408 552654 2898856 595691 607726 648004 581500 601695 3034616 1214058 1190139 1500018 874908 1154349 5933472 2131 2300 300 3150 2670 10551 336801 319530 553032 91029 262610 1563002 338932 321830 553332 94179 265280 1573553 4359919 40311 17758 21443 34755 44567 158834 40311 17758 21443 34755 44567 158834 1254369 1207897 1521461 909663 1198916 6092306 0.71560 0.71480 0.02610 0.02390 X 37816 388 9632 28572 37816 144 144 37816 36496 1320 37816 37844 -1348 36496 36884 960 37844 0.00000 1.00000 0.00000 0 0 4270 4270 0 63777 30560 33217 33217 Royalties Payable 5229 5229 X Part V, Line 4: ECS Ministries holds an endowment fund, established through donor-restricted funds, for the use of foreign ministries in Eastern Europe. Other expenditure for facilities and programs includes expenditures of $388 and a reclassification of net assets for $9,244. Part X, Line 2: ECS Ministries is organized as an Iowa 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 organizations described in Section 501(c)(3), qualifies for the charitable contribution deduction under Section 170(b)(1)(A)(viii), and has been determined not to be a private foundation under Section 509(a)(2). ECS Ministries is annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS. In addition, ECS Ministries is subject to income tax on net income that is derived from business activities that is unrelated to its exempt purposes. Management has determined that ECS Ministries 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. Management believes that ECS Ministries 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. ECS Ministries 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. Europe (Including Iceland & Greenland) 0 0 Program services Sales of books and courses 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Form 990, Part III, line 2 L.I.T. (Life in Truth) events provide discipleship training to teach and inspire associates and students to know the Bible and be involved in their local churches as disciplemakers. Form 990, Part VI, Section A, line 8b The Organization does not have committees with authority to act on behalf of the governing body. Form 990, Part VI, Section B, line 11b The Form 990 is provided to the Board of Directors before filing. The organization's Finance/Audit committee will review the Form 990 with the tax preparer. Form 990, Part VI, Section B, line 12c Each board member, officer, and management employee shall certify in writing annually to the board that they have received and read a copy of the conflicts of interest policy and that no conflicts exist except as may be disclosed as part of their certification. Form 990, Part VI, Section B, line 15a The Executive Director's compensation is reviewed and determined annually by the Board of Directors. The Board of Directors initially compared the Executive Director's compensation to other similar nonprofit executives. The salary was adjusted at that point and each year the Executive Director receives a cost of living raise. The deliberation and decision is documented in the personnel file and board minutes. Form 990, Part VI, Section C, line 19 The organization's governing documents, conflict of interest policy, and financial statements are made available upon request. Form 990, Part XI, line 9: Change in Value of Split Interest Agreement 3,498. Charitable Remainder Trust Charitable income TX N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0