2017-08-02T13:14:17-05:00 2017-03-31 560574444 CHERRY BEKAERT LLP 1075 Peachtree Street NE Suite 2200 Atlanta GA 30309 990 2016-04-01 580898309 HAGGAI INSTITUTE FOR ADVANCED LEADERSHIP TRAINING INC HAGG 7704498869 PO BOX 13 ATLANTA GA 30370 MAYMADOM GEORGE ZACHARIAH CFO 7704498869 2017-08-01 1 David Appel P00183599 4042090954 38.142.98.34 2017-08-01 11:44:56 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 8BC89A892503ACD1B1C074A005CB4947576541AE 2016 2021-01-29 14:40:06Z DR JOHN EDMUND HAGGAI 4725 PEACHTREE CRNRS CIR 100 Peachtree Corners GA 30092 15391630 0 X WWW.HAGGAI-INSTITUTE.COM X 1962 GA THE ORGANIZATION'S MISSION IS TO TRAIN CHRISTIAN LEADERS FOR EVANGELISM. 19 18 50 157 0 0 13848268 13041222 271042 386128 370659 783525 17131 20277 14507100 14231152 0 239995 0 0 4533410 4702135 0 0 2094745 5549376 6733656 10082786 11675786 4424314 2555366 39002613 42421848 3512871 3416362 35489742 39005486 TO ADVANCE THE SKILLS OF QUALIFIED CHRISTIAN LEADERS TO MORE EFFECTIVELY EVANGELIZE THEIR OWN PEOPLE AND TRAIN OTHERS TO DO THE SAME. 0 0 7480093 239995 391263 HAGGAI INSTITUTE PROVIDED A LIFE-CHANGING EXPERIENCE THAT PROMOTED EVANGELISM AND PROVIDED LEADERSHIP TRAINING TO 546 INTERNATIONAL LEADERS (BOTH MEN AND WOMEN) FROM 79 COUNTRIES LAST YEAR. PARTICIPANTS WERE CHRISTIAN LEADERS FROM ASIA, AFRICA, LATIN AMERICA, THE MIDDLE EAST AND THE PACIFIC. BY PROVIDING THIS EXPERIENCE AND TRAINING, THE LEADERS ARE PREPARED TO GO BACK TO THEIR HOME COUNTRIES AND PROVIDE TRAINING TO OTHER LEADERS IN THEIR LOCAL LANGUAGES.IN THE LAST YEAR, AN ADDITIONAL 3,694 LEADERS (BOTH MEN AND WOMEN) WERE TRAINED IN NATIONAL AND REGIONAL SEMINARS COORDINATED BY OUR INTERNATIONAL MINISTRY DEVELOPMENT REPS IN 29 COUNTRIES.MANY OF THOSE TRAINED ARE FROM AREAS OF THE WORLD THAT ARE STARVING FOR THE GOSPEL AND MOST ARE TAKING THE GOOD NEWS TO AREAS THAT CANNOT BE REACHED BY TRADITIONAL MISSIONARIES. 840302 HAGGAI INSTITUTE SEEKS TO PROMOTE UNDERSTANDING AMONG CHRISTIANS OF DIFFERENT CULTURES IN ORDER TO HELP UNIFY AND STRENGTHEN THE CHURCH WORLDWIDE. HAGGAI INSTITUTE BELIEVES THAT A UNIFIED CHURCH WILL ENSURE THAT THE GOSPEL IS PRESENTED IN THE POWER OF THE HOLY SPIRIT WITH CULTURAL RELEVANCE AND SENSITIVITY TO ALL PEOPLES. HAGGAI LEADERS NOW WORK IN 188 COUNTRIES AND TERRITORIES AROUND THE WORLD. IN TOTAL, HAGGAI INSTITUTE HAS TRAINED 104,317 LEADERS AROUND THE WORLD SINCE 1969." 8320395 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 44 0 1 50 1 0 0 0 0 0 0 0 0 0 0 X 19 18 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK CA CO FL GA HI MN MS NH PA RI TN UT VA WA WI WV X M G ZACHARIAH 7708101408 4725 PEACHTREE CORNERS CIRCLE Suite PEACHTREE CORNERS GA 30092 Mrs Laura Abernathy Director 2.00 X 0 0 0 MR ARMANDO ALEJANDRO BARRON Director 2.00 X 0 0 0 MS JOY D'ARATA Director 2.00 X 0 0 0 Mr Austin Day Director 2.00 X 0 0 0 DR BRYAN GRISSET III Director 2.00 X 0 0 0 MR HUNTER HALL Director 2.00 X 0 0 0 Mr William Bill Hall Director 2.00 X 0 0 0 MR RAY HENDLEY Director 2.00 X 0 0 0 Mrs Lisa Hendrickson Director 2.00 X 0 0 0 MR TERRY JOHNSON Director 2.00 X 0 0 0 Mr Kevin King Director 2.00 X 0 0 0 MR JAMES MCCORMICK III Director 2.00 X 0 0 0 Dr Joseph Moderow Director 2.00 X 0 0 0 MR DAN MOSS Director 2.00 X 0 0 0 MR SAM NAFF Director 2.00 X 0 0 0 MRS GRACE MARIE SMALL Director 2.00 X 0 0 0 MRS JEANNE ALLEN STROETZ Director 2.00 X 0 0 0 MR JP STUBBS Director 2.00 X 0 0 0 MR FREDERICK B TAYLOR Director 2.00 X 0 0 0 MR WHITNEY J Rusty WOOD Director 2.00 X 0 0 0 MR ALAN DELK Director 2.00 X X 0 0 0 MR WILLIAM DEMARTINO Director 2.00 X 0 0 0 Ms Amory Scott Director 2.00 X 0 0 0 Ms Lynne Tahmisian Director 2.00 X 0 0 0 DR JOHN EDMUND HAGGAI FOUNDER 40.00 X X 200558 0 105078 MR CLINTON DAY Chairman of the Board 2.00 X X 0 0 0 DR QUENTIN PIRKLE Treasurer of the Corporation 2.00 X X 0 0 0 DR BEVERLY UPTON CEO 40.00 X 201233 0 22995 MR MAYMADOM G ZACHARIAH CFO 40.00 X 157343 0 22676 MR JOHN BACHMAN CGRO, Secretary of the Corporation 40.00 X 114067 0 29621 Ms Beverly Kay Seidel Assistant Secretary 40.00 X 59952 0 11755 Mr Mark Evans Assistant Treasurer/Controller 40.00 X 101864 0 29975 Mr Scott Rawles Vice President Advancement 40.00 X 129513 0 33895 Mr Albert Sams Vice President IT 40.00 X 104976 0 4781 Ms Laure Hoffman ADVANCEMENT DIRECTOR 40.00 X 166154 0 15051 Mr Michael Shoaf ADVANCEMENT DIRECTOR 40.00 X 153653 0 8706 Mr Timothy Probasco ADVANCEMENT DIRECTOR 40.00 X 155991 0 6206 Mr Donald MacKenzie ADVANCEMENT DIRECTOR 40.00 X 143653 0 7847 Mr John Sharp ADVANCEMENT DIRECTOR 40.00 X 101148 0 32426 Mr Jasper Wyman ADVANCEMENT DIRECTOR 40.00 X 120396 0 6280 Mrs Susan Hickey ADVANCEMENT DIRECTOR 40.00 X 107993 0 17027 Mr David Lee Writer 40.00 X 112785 0 0 2131279 0 354319 15 0 1 0 Kings Painting LLC 831 Eha Street Suite 104/105 Wailuku HI 96793 Painting - Maui Renovation 664728 COLD LLC 1333 MAUI LANI PKWY KAHULUI HI 96732 catering 529217 AHC Hospitality 187 Monroe Avenue NW Grand Rapids MI 49503 GC - Maui Renovation 357661 Pat's Quality Roofing Inc 122 A Klo Loop Kihei HI 96753 Roof - Maui Renovation 293922 CECIL B DAY INVESTMENT COMPANY 1725 PEACHTREE CORNERS CIRCLE Peachtree Corners GA 30092 Property Manager 256725 6 448518 12592704 896716 13041222 PARTICIPANT TRAINING FEES 611600 386128 386128 386128 713775 713775 69781 55182 14599 14599 14599 1173803 1243 1008655 96641 165148 -95398 69750 69750 5135 0 5135 5135 Miscellaneous Income 900099 543 543 543 14231152 391263 0 798667 239995 239995 867143 596229 241057 29857 2977845 1758244 169502 1050099 175380 71675 68588 35117 474219 247759 127913 98547 207548 108026 28933 70589 36504 10420 25933 151 34500 6900 27600 534129 240920 199966 93243 330744 135867 1630 193247 234581 110929 47930 75722 137563 103434 10137 23992 1856650 1653067 197593 5990 2148781 1858530 12666 277585 16313 3752 12561 181620 54486 127134 890513 850986 39527 172521 127102 45419 HONORARIA 111729 106129 5600 47508 35945 3691 7872 11675786 8320395 1260646 2094745 5431039 3787774 2257690 7327 25876145 12643555 12678199 13232590 20326984 22546254 559064 597540 39002613 42421848 639282 575465 528122 505980 410365 372905 1935102 1962012 3512871 3416362 X 32744329 36077489 2421301 2603885 324112 324112 35489742 39005486 39002613 42421848 2555366 960378 0 X 0 1 X 1 0 X 10406610 12694203 11542262 13848268 13041222 61532565 10406610 12694203 11542262 13848268 13041222 61532565 11557262 49975303 1796628 2050422 1042959 847396 783556 6520961 2404 3565 13490 304 543 20306 68073832 1922545 0.73410 0.72240 X Schedule A, Part II, Line 10, Explanation for Other Income: Miscellaneous 2012 Amount: $ 2,404 2013 Amount: $ 3,565 2014 Amount: $ 13,490 Participant Training Fees 2015 Amount: $ 271,042 2016 Amount: $ 386,671 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6326911 750000 725690 45846 7756755 6152839 343421 -129113 40236 6326911 6136361 302696 219674 490000 15892 6152839 5694172 365252 -85349 8412 6136361 5823748 464873 583254 11195 5694172 0.94050 0.04180 0.01770 0 0 3276768 3276768 19514167 10894237 8619930 83925 81325 2600 2918209 1667993 1250216 83076 83076 13232590 PENSION LIABILITY 153752 ANNUITIES PAYABLE 1808260 1962012 X Part V, Line 4: ENDOWMENT FUNDS ARE HELD FOR EVENTUAL USE IN TRAINING THIRD WORLD CHRISTIAN LEADERS. Part X, Line 2: The Institute is exempt from income taxation under Section 501(a) as entities described in Section 501(c)(3) of the Internal Revenue Code of 1986, as amended, and therefore no provision for income taxes has been made in the accompanying consolidated financial statements. The Institute has evaluated the effect of the guidance provided by accounting principles generally accepted in the United States of America (GAAP) and believes it continues to satisfy the requirements of tax-exempt organizations and therefore, had no uncertain income tax positions at March 31, 2017. 1 Middle East and North Africa 3 3 PROGRAM SERVICES SELECTION OF INTERNATIONAL PARTICIPANTS, FACULTY, COORDINATORS AND CONDUCT OF 182536 North America 1 1 PROGRAM SERVICES SELECTION OF INTERNATIONAL PARTICIPANTS, FACULTY, COORDINATORS AND CONDUCT OF 35435 Russia & Neighboring States 1 1 PROGRAM SERVICES SELECTION OF INTERNATIONAL PARTICIPANTS, FACULTY, COORDINATORS AND CONDUCT OF 26259 South America 2 2 PROGRAM SERVICES SELECTION OF INTERNATIONAL PARTICIPANTS, FACULTY, COORDINATORS AND CONDUCT OF 56452 South Asia 4 4 PROGRAM SERVICES SELECTION OF INTERNATIONAL PARTICIPANTS, FACULTY, COORDINATORS AND CONDUCT OF 111953 Sub-Saharan Africa 3 3 PROGRAM SERVICES SELECTION OF INTERNATIONAL PARTICIPANTS, FACULTY, COORDINATORS AND CONDUCT OF 37096 Europe (Including Iceland & Greenland) 1 0 FUNDRAISING FUNDRAISING 57519 Europe (Including Iceland & Greenland) 0 0 PROGRAM SERVICES PROMOTE UNDERSTANDING AMONG CHRISTIANS OF DIFFERENT CULTURES AND BUILD RELATI 6391 East Asia and the Pacific 0 0 Grants Grants 239995 East Asia and the Pacific 8 8 PROGRAM SERVICES MAINTAIN A TRAINING FACILITY, SELECTION OF INTERNATIONAL PARTICIPANTS, FACULT 637209 East Asia and the Pacific 1 0 FUNDRAISING FUNDRAISING 105939 East Asia and the Pacific 0 0 PROGRAM SERVICES PROMOTE UNDERSTANDING AMONG CHRISTIANS OF DIFFERENT CULTURES AND BUILD RELATI 11771 15 14 9 8 24 22 513641 994914 1508555 East Asia and the Pacific Train Leaders and Promote Understanding 239995 Wire Transfer 1 0 1 0 0 0 0 0 Part I, Line 2: Haggai Institute received monthly financial statements and information on activity for review. Activity includes lists of leaders trained, complete with biographies. Leadership of Haggai Institute has visited this ministry in person periodically. Part I, line 3: Amounts reported using the accrual method of accounting. SCHEDULE F, PART I, LINE 3 (8) AND (10), COLUMN E Haggai Institute for advanced leadership training, inc. (haggai) has a representative on the board of affiliated non profit corporations in the United Kingdom and Australia. Each of these sepArately incorporated non-profit corporations conducts fundraising activities in the respective countries to fund haggai's religious training operations in addition to support in its program services. Although Haggai does not control these corporations, the activities are being conducted on behalf of Haggai International and are being reported on schedule F as activites of Haggai. Haggai reimburses the expenses of these organizations and reports such expenses on form 990, Part IX. These entities are not "related" for purposes of schedule r reporting. As such, they are not seperately reported on Schedule R. Accounting method Schedule F, Part II, line 1 Amounts reported using the accrual method of accounting. X X 1 1 X X X X 1 0 0 0 0 0 0 0 0 DR JOHN EDMUND HAGGAI FOUNDER 198720 0 0 0 1838 0 7888 0 97190 0 305636 0 0 0 DR BEVERLY UPTON CEO 201233 0 0 0 0 0 8152 0 14843 0 224228 0 0 0 MR MAYMADOM G ZACHARIAH CFO 157343 0 0 0 0 0 6400 0 16276 0 180019 0 0 0 Mr Scott Rawles Vice President Advancement 129513 0 0 0 0 0 5404 0 28491 0 163408 0 0 0 Ms Laure Hoffman ADVANCEMENT DIRECTOR 166154 0 0 0 0 0 4586 0 10465 0 181205 0 0 0 Mr Michael Shoaf ADVANCEMENT DIRECTOR 153653 0 0 0 0 0 6176 0 2530 0 162359 0 0 0 Mr Timothy Probasco ADVANCEMENT DIRECTOR 155991 0 0 0 0 0 3178 0 3028 0 162197 0 0 0 Mr Donald MacKenzie ADVANCEMENT DIRECTOR 143653 0 0 0 0 0 5776 0 2071 0 151500 0 0 0 Part I, Line 1a Dr. John Edmund Haggai's travel on business related trips are non-taxable. PART OF THE COMPENSATION GIVEN TO DR. JOHN EDMUND HAGGAI (FOUNDER) IS DESIGNATED AS HOUSING ALLOWANCE AS HE IS ELIGIBLE FOR CERTAIN TAX BENEFITS BEING A CHRISTIAN MINISTER. DR. HAGGAI RECEIVED $83,750 OF NON-TAXABLE HOUSING BENEFITS DURING THE TAX YEAR. Part I, Line 4a Former CDO received a severance payment of $27,026 for calendar year 2016 X 45 896716 FMV 0 0 1 0 FORM 990, PART 1, LINE 6 THE ORGANIZATION MAINTAINS AN ACTIVE VOLUNTEER PROGRAM WHEREBY INDIVIDUALS PERFORM MAINTENANCE AND UPKEEP OF THE MID PACIFIC TRAINING CENTER . THE TYPICAL TENURE RANGES FROM 30 TO 90 DAYS PER STAY, BUT MAY BE AS LONG AS 180 DAYS. ALSO, THE BOARD OF TRUSTEES ARE UNPAID VOLUNTEERS. THE RETURN REFLECTS THE NUMBER OF VOLUNTEERS AT THE MID PACIFIC CENTER PLUS THE TRUSTEES. Form 990, Part VI, Section A, line 2 Clinton Day, chairman, and Austin Day, trustee, have a family relationship Form 990, Part VI, Section B, line 11b THE 990 REVIEW IS GOVERNED BY THE "FORM 990 REVIEW POLICY" APPROVED BY THE BOARD OF TRUSTEES. AS PER THIS POLICY, A COPY OF THE FINAL FORM 990 IS SENT TO EVERY TRUSTEE ON THE BOARD TWO WEEKS IN ADVANCE OF A "REVIEW OF THE FORM 990" BY THE AUDIT COMMITTEE OF THE ORGANIZATION. ALL TRUSTEES ARE ENCOURAGED TO RESPOND TO THE AUDIT COMMITTEE BEFORE THEIR REVIEW MEETING WITH ANY QUESTIONS, CONCERNS OR QUERIES. THE AUDIT COMMITTEE WILL REVIEW THE RESPONSES RECEIVED FROM THE TRUSTEES DURING THEIR "REVIEW OF THE FORM 990" DURING ITS REVIEW MEETING. THE FORM 990 WILL BE SIGNED AND SUBMITTED TO THE IRS ONLY AFTER THE REVIEW PROCESS IS COMPLETED AND THE AUDIT COMMITTEE APPROVES THE FORM 990 SUBMISSION. Form 990, Part VI, Section B, line 12c ALL BOARD MEMBERS AND SENIOR OFFICE EMPLOYEES ARE REQUIRED TO ANNUALLY SIGN THE CONFLICT OF INTEREST STATEMENT, WHICH IS KEPT ON FILE. CONFLICT OF INTEREST STATEMENTS ARE ADMINISTERED BY THE CHIEF EXECUTIVE OFFICER. ALL CERTIFICATIONS SHALL BE REVIEWED BY THE BOARD AS APPROPRIATE. SPECIFICALLY FOR BOARD MEMBERS WHEN A CONFLICT OF INTEREST IS RELEVANT TO A MATTER THAT COMES UNDER CONSIDERATION OR REQUIRES ACTION BY THE BOARD, OR A BOARD COMMITTEE, THE INTERESTED PERSON SHALL NOT BE PRESENT DURING BOARD OR COMMITTEE DISCUSSION OR DECISION ON THE MATTER OR VOTE ON THE MATTER. THE MINUTES OF THE MEETING OF THE BOARD OR ITS COMMITTEE SHALL REFLECT THAT THE CONFLICT OF INTEREST WAS DISCLOSED, THAT THE INTERESTED PERSON WAS NOT PRESENT DURING DISCUSSION ON THE MATTER, AND DID NOT VOTE. Form 990, Part VI, Section B, line 15 THE ORGANIZATION HAS A COMPENSATION COMMITTEE COMPRISED OF INDEPENDENT DIRECTORS. THE COMMITTEE REVIEWS AND APPROVES COMPENSATION OF ALL EMPLOYEES INCLUDING OFFICERS OF THE CORPORATION, KEY EMPLOYEES AND HIGHLY COMPENSATED EMPLOYEES. IT ALSO COMPARES THE COMPENSATION PACKAGE TO OTHER NONPROFIT ORGANIZATION COMPENSATION PACKAGES. THE LAST MEETING OF THE COMPENSATION COMMITTEE WAS HELD ON FEBRUARY 23, 2017. Form 990, Part VI, Section C, line 19 GOVERNANCE DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. ARIZONA FRIENDS OF THE HAGGAI INSTITUTE 5333 N 7TH STREET C-222 PHOENIX AZ 85014 201663290 SUPPORT HAGGAI INSTITUTE AZ 501(c)3 12A Haggai Institute 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Arizona Friends of the Haggai Institute C 448518 Cash