2017-07-17T15:07:53-05:00 2016-12-31 363990892 Capin Crouse LLP 2435 Research Parkway STE 200 Colorado Springs CO 80920 990 2016-01-01 621465626 International Christian Ministries INTE 6618329740 PO Box 9071 Bakersfield CA 93389 Dr Phillip Walker President 6618329740 2017-07-17 1 Francis K Brown II P00465640 7195286225 173.240.105.108 2017-07-17 14:07:42 MD P 63A5FC0D7AB7F5CC880A0CCD98190BD407CCF157 72271F980C62DA7DA9CDBA9A25BC3C3C4DA140C0 2016 2021-01-29 14:40:06Z Dr Phillip Walker PO Box 9071 Bakersfield CA 93389 1095641 0 X www.icmusa.org X 1991 CA To provide education and training to pastors and church leaders. 7 6 12 8 0 0 1069552 1019403 150 0 12785 21171 -9716 -13600 1072771 1026974 463475 305376 0 0 455722 489015 0 0 65915 218211 212294 1137408 1006685 -64637 20289 330422 403624 61979 149049 268443 254575 Training, equipping, and discipline pastors and church leaders to serve the church and fulfill the Great Commission. 0 0 757540 305376 11533 International Christian Ministries focuses on training and equipping Christian leaders through providing quality, theological education and practical ministry training through conferences, formal seminary programs and church based business as mission development. In 2016 more than 80,000 leaders attended over 1,200 leadership conferences and training workshops sponsored or facilitated by ICM in Africa and Central America. In addition, more than 500 leaders enrolled and attended courses in the formal programs offered by ICM's Africa Theological Seminary on four difference campuses in three countries. 757540 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 1 1 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 4 0 1 12 1 0 0 0 0 0 1 1 0 0 0 0 X 7 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X Dr Phillip Walker 6619329740 PO Box 9071 Bakersfield CA 93389 X Dr Phillip Walker President 40.00 X X 50679 0 52423 Letta Jean Taylor Board Chairman 0.40 X X 0 0 0 Scott Barcus Vice Chair 0.40 X X 0 0 0 Dr Steve Salyers Secretary/Treasurer 0.40 X X 0 0 0 Tim McCorkle Director 0.40 X 0 0 0 Dan Panero Director 0.40 X 0 0 0 Dave Champness Director 0.40 X 0 0 0 50679 0 52423 0 0 0 0 0 99764 919639 25113 1019403 9638 9638 48569 975 36368 1643 12201 -668 11533 11533 16976 99764 30656 -13680 -13680 Miscellaneous 900099 80 80 80 1026974 11533 0 -3962 2335 2335 303041 303041 103102 51551 25775 25776 367956 317547 35738 14671 1206 410 531 265 16751 16260 327 164 72799 72799 1077 1077 34832 9808 16715 8309 525 131 263 131 33902 12303 13943 7656 3789 1423 1575 791 9945 4572 3546 1827 47077 31637 9719 5721 1082 437 435 210 5692 5692 1574 393 787 394 1006685 757540 183230 65915 138598 163838 16251 9271 361 8380 76377 143639 2414 2424 8710 5341 3660 3369 92761 72703 330422 403624 4767 6139 57212 142910 61979 149049 X 96524 88330 171919 166245 268443 254575 330422 403624 X 20289 -9044 -25113 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8710 5341 3369 3369 X 1025396 -9044 3000 30656 24612 1000784 1077 25113 26190 1026974 1039264 3000 30656 33656 1005608 1077 1077 1006685 Part X, Line 2: The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statement of activities. As of December 31, 2016, ICM had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. ICM is generally no longer subject to U.S. federal and state income tax examinations by tax authorities for years before 2013. Part XI, Line 2d - Other Adjustments: Fundraising Event Expenses 30,656. Part XI, Line 4b - Other Adjustments: Donated Stock 25,113. Part XII, Line 2d - Other Adjustments: Fundraising Event Expenses 30,656. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 Schedule E, Part I, Line 3 ICM has a racial nondiscrimination clause in its bylaws. ICM's work is primarily in Africa and the majority of students and faculty are African. The nondiscrimination policy is announced to the students. 1 Sub-Saharan Africa 0 6 Grants to recipients located in region 294153 Middle East and North Africa 0 2 Grants to recipients located in region 1446 North America - Canada and Mexico, but but not the United States 0 2 Grants to recipients located in region 7441 0 10 0 0 0 10 303040 0 303040 Sub-Saharan Africa Education & Training 16443 Wire Sub-Saharan Africa Education & Training 8200 Wire Sub-Saharan Africa Education & Training 27366 Wire Sub-Saharan Africa Education & Training 89156 Wire Sub-Saharan Africa Education & Training 11151 Wire Sub-Saharan Africa Education & Training 8561 Wire Sub-Saharan Africa Education & Training 37956 Wire 7 0 Education & Training Sub-Saharan Africa 1 16344 Wire Education & Training Sub-Saharan Africa 2 5632 Wire Education & Training Sub-Saharan Africa 2 1446 Wire Education & Training Sub-Saharan Africa 1 990 Wire Education & Training Sub-Saharan Africa 1 27977 Wire Education & Training Sub-Saharan Africa 1 3429 Wire Education & Training Sub-Saharan Africa 2 38393 Wire 0 0 0 0 0 0 Part I, Line 2: Grant funds from the US are monitored by ICM USA staff. In addition to regular reports, each country receiving grant funds is required to go through a full annual audit. USA staff visits countries where grants have been given to validate the proper use and accountability of all funds provided through grants. Part I, line 3: The organization tracks foreign grant expenditures in accordance with the accrual basis of accounting, using expense reports, grant feedback, and other appropriate documentation. August Banquet 116740 99764 16976 2261 10445 12500 5450 116740 99764 16976 2261 10445 12500 5450 30656 -13680 X 2 25113 FMV - Similar asset sold 0 0 0 Form 990, Part VI, Section A, line 1 The organization has an executive committee to whom the governing body has delegated board authority. The executive committee is made up of the three officers; chairperson, vice chair and secretary-treasurer. They have permission to act on behalf of the board in emergency situations that require immediate attention. The decisions are then subject to review at the next board meeting. Form 990, Part VI, Section B, line 11b Form 990 is prepared by an independent CPA firm and reviewed by the organization's finance department. The reviewed Form 990 is then reviewed by the organization's board of directors prior to filing with the IRS. Form 990, Part VI, Section B, line 12c The organization requires its board of directors and officers to disclose any potential conflicts of interest on an annual basis. The executive members of the board are responsible for monitoring the policy on a regular and consistent basis, and determining whether any conflicts exist. Should a conflict of interest exist, the interested parties would be required to recuse themselves from the decision making process, and any board vote that follows. Form 990, Part VI, Section B, line 15a The independent members of the board are charged with determining equitable compensation to offer the organization's President. In making their determination, the board reviews comparability data including compensation and benefits provided to similar positions, at similar organizations, within similar geographic regions. This process takes place on an annual basis. All deliberations and compensation related decisions are documented in the board minutes. Form 990, Part VI, Section B, Line 15b: There are no other compensated officers and in accordance with the instructions line 15b has been answered "no." Form 990, Part VI, Section C, line 19 The organization makes its governing documents, conflict of interest policy, and financial statements available upon request. Form 990, Part VII, Column D Compensation reported in Part VII, column D is the amount reported on the individual's W-2, box 1 or 5 (whichever amount is greater) per the IRS instructions. In the case of minister's compensation when box 5 of the W-2 is not applicable, box 1 compensation is used. Employee deferrals to qualified retirement plans are normally captured in box 5, not box 1 of Form W-2. For reporting purposes we have included the minister's retirement plan deferrals in Part VII, column F. Form 990, Part XI, line 9: Donated Stock -25,113. Form 990, Part XII, lines 2c - Explanation of Responsibility: The organization's President assumes responsibility for oversight of the audit of its financial statements and selection of its independent accountant. This process has not changed since the prior year.