2017-10-17T11:11:10-05:00 2016-12-31 363990892 Capin Crouse LLP 1255 Lakes Parkway Suite 130 Lawrenceville GA 30043 990 2016-01-01 464741584 Set Free Alliance SETF 8649623310 PO Box 1709 Simpsonville SC 29681 David Moorhead President 8649623310 2017-10-17 1 Francis K Brown II P00465640 6785185301 173.240.105.108 2017-10-17 10:10:51 MD 3539382017263033fe05 2017-09-20 P 0BEB7AAFB2B06B82802C5CF9516DA83B706B74E3 E54AD8BFF81CE6B9B854E89676196A13475BBE7B 2016 2021-01-29 14:40:06Z X X David Moorhead PO Box 1709 Simpsonville SC 29681 3718895 0 X www.setfreealliance.org X 2014 SC Provide support to children rescued from slavery and child trafficking primarily in India. 9 9 5 25 0 0 3518797 3718713 0 0 82 182 0 -56672 3518879 3662223 2870618 3689400 0 0 0 167607 0 0 74377 16348 97183 2886966 3954190 631913 -291967 632013 370460 0 13242 632013 357218 X Works in partnership to give new life to rescued slave children and other abandoned children in India. Set Free Alliance, with their partner organization, provides loving guidance, housing, food, clothing, medical services, basic education and vocational training. 0 0 3689400 3689400 SET FREE CAMPUS: The campus will provide a home for the rescued and abandoned children where all programs can be maximized for quality, including security, spiritual nurture, character development, education, and age appropriate vocational training. Presently, the children are spread out over many hours of traveling time throughout India making delivery of programs and services difficult and expensive. Capacity of the campus is approximately 2,000 children.CARING FOR RESCUED CHILDREN: Set Free Alliance partners with the Sylom Pastors League to rescue children caught in human trafficking or abandoned by desperately poor parents. Over 14,000 children have been rescued to date. Set Free Alliance supports the care of approximately 5,600 rescued and abandoned children who have nowhere else to go. The children are provided love and guidance, food, secure shelter, clothing, medical care, basic education, and age-appropriate vocational training.HERO: RESCUING AND REUNITING CHILDREN: Our HERO Program funds the physical rescue of children from slavery in India. Once rescued, data is collected on each child, and efforts are made to locate and reunite the child with his/her family. If the child has no place to go, they are placed in our care. In addition to rescuing the children, this program has successfully reunited more than 8,000 children with the families that they were once were taken from.The Organization uses 100% of general public donations to support the Set Free children in India. The 100% model depends on a group of visionary private donors whose combined effort covers the organization's operating costs, paying for everything from staff salaries and website design to reimbursing credit card transaction fees on donations to Set Free Alliance. This setup covers all of the necessary expenses of running the organization, and powers the 100% model so that all public donations for Set Free Alliance go directly to India. 3689400 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 1 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 5 1 0 0 0 0 0 0 0 0 0 0 X 9 9 1 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 X X Jennifer McMakin 8649623310 PO Box 1709 Simpsonville SC 29681 Henry VanDyke Chairman 20.00 X X 0 0 0 Greg Szabo Chairman (part year) 1.00 X X 0 0 0 Harold Christian Vice Chair 1.00 X X 0 0 0 David Hardy Treasurer 1.00 X X 0 0 0 Matt Ritter Secretary 1.00 X X 0 0 0 Roland Bergeron Director 1.00 X 0 0 0 Mike Pereyo Director 1.00 X 0 0 0 Lisa Castellani Director 1.00 X 0 0 0 Jim Frith Director 1.00 X 0 0 0 Cassandra Martin Director 1.00 X 0 0 0 David Moorhead President 40.00 X 52200 0 49702 Marcy Moorhead Director of Operations 40.00 X 40000 0 0 92200 0 49702 0 0 0 1 0 287920 3430793 3718713 182 182 0 287920 56672 -56672 -56672 3662223 0 0 -56490 3689400 3689400 63816 40776 23040 60272 15939 44333 43519 43519 764 764 1425 1425 3965 3965 2045 2045 33520 33520 878 878 7377 7377 6741 126 6615 12680 12680 27788 27399 389 3954190 3689400 190413 74377 632013 296894 72072 1494 632013 370460 13242 0 13242 X -12465 24863 644478 332355 632013 357218 632013 370460 -291967 17172 0 X X 1 X 0 1 0 X 3518797 3718713 7237510 3518797 3718713 7237510 55245 7182265 82 182 264 7237774 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 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 statements of activities. As of December 31, 2016 and 2015, the Organization had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. The Organization was formed in 2014, and files information tax returns in the U.S. and various states. 1 South Asia 0 0 Grants to Recipients Located in Region 3689400 South Asia 0 0 Fundraising 11666 0 0 0 0 0 0 3701066 0 3701066 South Asia Set Free Alliance gives 100% of general contribtutions to the rescued and abandoned children in India. The children receive shelter, food, medical care, basic education and age appropriate vocational training. 3689400 Wire transfer 1 0 0 0 0 0 0 0 Part I, Line 2: Set Free Alliance wires money to Sylom Blind Center, a registered NGO in India since 1989, designating where funds are allocated. Sylom Blind Center provides monthly expense reports on how funds are spent down to each rupee. Expenditures are discussed and reviewed by the Set Free Alliance management team. The Foreign Contribution Regulation Act (FCRA), an Indian legislation, is a law enacted by Parliament to regulate foreign contributions (especially monetary donations) provided by certain individuals or associations to NGOs and others within India. The FCRA gave them the #1 NGO ranking in Andhra Pradesh in 2016. Set Free Alliance also performs site visits. Part I, line 3: Expenses are accounted for based on the accural method of accounting. Gala 287920 287920 33425 23247 287920 287920 33425 23247 56672 -56672 X 1 1 X 0 0 0 0 0 0 0 0 0 Part I, Line 1a The organization provides a minister's housing allowance for the President, this benefit is not taxable. Form 990, Part VII, Section A, Line 5: Fenton Moorhead Evangelistic Association (FMEA), an unrelated organization, supported Set Free Alliance as the organization established itself. FMEA paid the operating costs for Set Free Alliance for part of reporting year, this includes staff compensation. The value of the contributed staff compensation for David and Marcy Moorhead is included with the compensation paid by Set Free Alliance in Form 990, Part VII, Section A, Line 1a. The contributed support from FMEA is removed from Form 990, Part VIII and IX, as the support is considered contributed services and not considered in Revenue and Expense for Form 990 reporting. FMEA paid David Moorhead, President, $26,100 of salary, $2,700 of retirement benefits and $29,286 of other benefits. FMEA paid Marcy Moorhead, Director of Operations, $20,000 for salary. David Moorhead Family member of Marcy Moorhead, Director of Operations 43816 Compensation and benefits 0 Marcy Moorhead Family member of David Moorhead, President 20000 Compensation 0 Schedule L, Part IV: Explanation for including David Moorhead and Marcy Moorhead in Schedule L, Part IV and Form 990, Part VII, Section A:The instructions to Schedule L (Form 990), Part IV state that compensation reported in Form 990, Part VII, Section A does not have to be reported in Schedule L, Part IV, "...unless the compensation was to a family member of another person reported in Form 990, Part VII, Section A." Form 990, Heading, Box C: The organization's physical address is 879 Ne Main Street, Suite A, Simpsonville, SC 29681. Mail is not received at the organization's physical address. Form 990, Heading, Box B: Schedule B, Part I and II was amended to remove non-cash contributions that are being treated as contributed services throughout the rest of the return. Form 990, Part VI, Section A, line 2 David Moorhead and Marcy Moorhead - family relationship Form 990, Part VI, Section A, line 8b The organization does not have a committee with 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 The organization requires all officers and board members to annually complete and sign a conflict of interest questionnaire. The Leadership Committee is responsible for reviewing the signed statements and ensuring that interested persons are in compliance with the conflict of interest policy. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. Form 990, Part VI, Section C, line 18 The organization makes its Form 990 available on the organization's website and Form 990 and Form 1023 are available upon request. Form 990, Part VI, Section C, line 19 The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request. Form 990, Part XII, Line 2c: The organization's governing body assumes responsibility for oversight of the review of its financial statements and selection of an independent accountant.