2018-11-01T21:03:38-05:00 2017-12-31 363990892 Capin Crouse LLP 1255 Lakes Parkway Suite 130 Lawrenceville GA 30043 990 2017-01-01 582134253 Elam Ministries ELAM 7706648800 5755 Northpoint Parkway No 217 Alpharetta GA 30022 David Yeghnazar US Director 7706648800 2018-11-01 1 Francis K Brown II P00465640 6785185301 139.146.132.42 2018-11-01 20:03:23 MD P 957AA8939ED8DF7383B0CBE7DDC2EA7931D6A96D 61396D40C6ADA0A1E3BD27D69DEA7F7E124E5E5C 2017 2019-02-21 02:37:17Z David Yeghnazar 5755 Northpoint Parkway No 217 Alpharetta GA 30022 7413601 0 X www.elam.com X 1994 GA Strengthen & expand the Church by training leaders & workers for effective ministry of the Gospel. 8 4 21 10 0 0 5454899 7354288 19628 25076 -448 -60 0 0 5474079 7379304 3476156 4834724 0 0 960945 1117097 0 0 388379 1053708 956008 5490809 6907829 -16730 471475 1879888 2670707 306832 620232 1573056 2050475 X Elam's mission is to strengthen and expand the Church by training leaders and workers for effective ministry of the gospel; equipping the Church with resources to minister to people; and to send leaders and workers to strengthen existing churches, (continued on Schedule O) (continued from Part III, line 1) establish new churches and provide relief for the persecuted and the poor. 0 0 6301552 4834724 25076 The generosity and faithfulness of our supporters has enabled us to continue to increase our capacity to strengthen and expand the church in the Iran region and beyond.In 2017, we served several thousand Persian-speakers in Christian ministry through Bible conferences, advanced Bible training, two-week discipleship intensives, accredited distance learning programs, and our three-month Christian leadership course. We also provided targeted Bible training, care, and counseling to a hundreds of women who have experience abuse or oppression.2017 also saw the continued printing and distribution of Bibles, New Testaments, and children's Bibles in Persian. Additionally, we translated, published, and printed three new titles in Christian literature for use in evangelism, Bible training, and Christian education. Fifty-five titles were reprinted. Our media department produced weekly Christian TV programming in Persian for women, children, Christian worship, and evangelism. These programs were broadcast on satellite TV and made available via the Internet. In total 91 new episodes were filmed along with 150+ short videos for use in evangelism and discipleship via social mediaLastly, in 2017 we provided advocacy and financial support for twelve persecuted Christians and their families. We also partnered with various churches across Europe to assist them in outreach and integration of Persian-speaking refugees into their local communities. 6301552 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 1 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 1 16 0 1 21 1 0 0 0 0 0 0 0 0 0 0 X 8 4 1 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 0 0 GA X David Yeghnazar 7706648800 5755 Northpoint Parkway No 217 Alpharetta GA 30022 Samuel Yeghnazar International Director 2.00 X X 0 0 0 Ann Buwalda Secretary 3.00 X X 0 0 0 Tom Waller Treasurer 1.00 X X 0 0 0 Ethan Erkel Director/Technology Director 50.00 X 65000 0 15621 William T Dunn Director 1.00 X 0 0 0 Kathy Giske Director 1.00 X 0 0 0 Reza Roshanzamir Director 5.00 X 0 0 0 Andrew Yeghnazar Director 2.00 X 0 0 0 David Yeghnazar US Director 40.00 X 129498 0 14020 194498 0 29641 1 0 0 0 0 7354288 44414 7354288 25076 25076 25076 382 382 33855 33102 1195 753 -1195 -442 -442 7379304 25076 0 -60 39887 39887 4794837 4794837 224139 186750 7140 30249 713335 488341 53896 171098 4776 4298 478 101577 79476 873 21228 73270 48802 7130 17338 6666 2679 3987 55569 55569 226387 176274 16182 33931 277 277 176137 117747 43081 15309 109 109 46501 23324 3862 19315 185971 129510 5982 50479 199855 179870 19985 44539 28950 6681 8908 10409 10409 3588 807 2628 153 6907829 6301552 217898 388379 X 199855 179870 0 19985 635292 1504665 216976 367803 491048 332105 6122 13497 88800 75000 60986 13150 643640 300278 370238 343362 10426 21125 1879888 2670707 37832 21232 0 350000 269000 249000 306832 620232 X 941757 1408814 631299 641661 1573056 2050475 1879888 2670707 X 471475 5944 X X 0 1 X 1 0 X 5494684 7150734 5557371 5454899 7354288 31011976 5494684 7150734 5557371 5454899 7354288 31011976 4659611 26352365 2593 1971 1277 358 382 6581 31018557 165577 0.84960 0.76350 X 442620 134583 308037 23054 18304 4750 177966 147391 30575 343362 7390286 5038 5944 10982 7379304 0 7379304 6912867 5038 5038 6907829 0 6907829 Part XI, Line 2d - Other Adjustments: Currency Exchange Rate Gain 5,944. 1 Europe 0 0 Grants to recipients located in region 4434895 Russia & the Newly Independent States 0 0 Grants to recipients located in region 191050 East Asia 0 0 Grants to recipients located in region 18329 Europe 0 1 Program services Travel to region & Employee compensation 54537 North America 0 0 Grants to recipients located in region 150562 0 1 0 0 0 1 4849373 0 4849373 Europe Leadership Training, Church Planting, Bible Distribution 2279856 Wire Transfer 3034 Europe Leadership Training, Church Planting, Bible Distribution 1575000 Wire Transfer Europe Leadership Training, Church Planting, Bible Distribution 186909 Wire Transfer Europe Leadership Training, Church Planting, Bible Distribution 72000 Wire Transfer Russia and Neighboring States Leadership Training 105700 Wire Transfer 1 4 Ministry Gift Europe 6 318096 Wire Transfer Ministry Gift East Asia 2 18329 Wire Transfer Ministry Gift North America 3 150562 Wire Transfer Ministry Gift Russia 1 85350 Wire Transfer 0 0 0 0 0 0 Part I, Line 2: Elam obtains and reviews written financial reports from partners in relation to programs the organization has granted funds to support. In addition, Elam staff and board members perform site visits frequently to field operations to observe the work and talk to people involved with the projects. Those personal visits allow the organization to verify progress and completion of funded projects. Part I, line 3: The organization obtains support for foreign expenditures and accounts for the activity according to accrual basis of accounting. Part III, Col (c): Number of recipients represent actual number of grantees. 1 Advancing Native Missions PO Box 5303 Charlottesville VA 22905 752402759 501(c)(3) 7910 Support Bridge to Intersection PO Box 4275 West Hills CA 91308 352303077 501(c)(3) 6577 Support Christian Workers Fellowship PO Box 12347 Kansas City KS 66112 426073219 501(c)(3) 10000 Support General Council of the AG 1445 N Boonville Avenue Springfield MO 65802 440577787 501(c)(3) 10000 Support Highlights for Children PO Box 18360 Columbus OH 43218 5400 Support 4 1 Part I, Line 2: Elam requires both written and financial reporting on the use of funds and also when possible performs informal interviews and onsite visits. David Yeghnazar U.S. Director Moving assistance X 125000 72528 0 1 1 David Yeghnazar U.S. Director Reimbursement of personal expense X 2472 2472 0 1 1 75000 Samuel Yeghnazar Board Member 85000 Missionary support Gifts to support ministry work consistent with the org's exempt purpose Reza Roshanzamir Board Member 94400 Missionary support Gifts to support ministry work consistent with the org's exempt purpose Judith Roshanzamir Family member of Reza Roshanzamir, Board member 26268 Missionary support Gifts to support ministry work consistent with the org's exempt purpose Linaria Yeghnazar Family member of Samuel Yeghnazar, Board member 55334 Missionary support Gifts to support ministry work consistent with the org's exempt purpose X 3 44414 FMV 0 0 0 0 Part I, Column (b): The number of contributions represent the number of contributions received, not the number of items donated. Form 990, Part VI, Section A, line 2 Sam, David, and Andrew Yeghnazar have a family relationship. Form 990, Part VI, Section A, line 8b The organization does not have any committees with the authority to act on behalf of the governing body. Therefore, this question has been answered "no" in accordance with the instructions. Form 990, Part VI, Section B, line 11b Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS. Form 990, Part VI, Section B, line 12c A conflict of interest questionnaire is sent to each of the board of directors and officers annually. If a board member or officer has a conflict of interest, the completed questionnaire is returned to the outsourced controller for review. If there is a conflict of interest, all independent board members and officers discuss the identified conflict of interest for resolution. If a matter related to a potential conflict were to arise at a board meeting, the interested person would abstain from voting on matters related to the noted conflict. Form 990, Part VI, Section B, line 15a Question 15a - The US Director's compensation is based on the results of a comprehensive compensation study the organization purchased in a previous year to determine reasonableness of compensation. The study was based on similar size and type nonprofits. The compensation was also approved by the independent board of directors. The approval is documented in the Board minutes. Question 15b - The organization does not compensate any other officers or key employees. Therefore, line 15b was answered "no" in accordance with the instructions. Form 990, Part VI, Section C, line 19 Governing documents, conflict of interest policy, and audited financial statements are available by request. Form 990, Part XI, line 9: Currency Exchange Rate Gain 5,944. Form 990, Part XII, Line 2c: This process has not changed since the prior year. The organization has a finance committee that assumes responsibility for oversight of the audit of its financial statements and selection of an independent auditor.