2016-08-03T14:17:06-05:00 2016-03-31 560574444 CHERRY BEKAERT LLP 1075 Peachtree Street NE Suite 2200 Atlanta GA 30309 990 2015-04-01 580898309 HAGGAI INSTITUTE FOR ADVANCED LEADERSHIP TRAINING INC HAGG 7704498869 PO BOX 13 ATLANTA GA 30370 MAYMADOM GEORGE ZACHARIAH CFO 7704498869 2016-07-29 1 David Appel P00183599 4042090954 2015 2016-12-15 16:53:06Z DR JOHN EDMUND HAGGAI 4725 PEACHTREE CRNRS CIR 100 Peachtree Corners GA 30092 17162491 0 X WWW.HAGGAI-INSTITUTE.COM X 1962 GA THE ORGANIZATION'S MISSION IS TO TRAIN CHRISTIAN LEADERS FOR EVANGELISM. 22 21 48 124 0 0 11542262 13848268 492408 271042 1045509 370659 21881 17131 13102060 14507100 0 0 0 0 4048890 4533410 0 0 2076194 6902312 5549376 10951202 10082786 2150858 4424314 37699387 39002613 5892923 3512871 31806464 35489742 TO ADVANCE THE SKILLS OF QUALIFIED CHRISTIAN LEADERS TO MORE EFFECTIVELY EVANGELIZE THEIR OWN PEOPLE AND TRAIN OTHERS TO DO THE SAME. 0 0 6022455 274486 HAGGAI INSTITUTE PROVIDED A LIFE-CHANGING EXPERIENCE THAT PROMOTED EVANGELISM AND PROVIDED LEADERSHIP TRAINING TO 364 INTERNATIONAL LEADERS (BOTH MEN AND WOMEN) FROM 68 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 2,990 LEADERS WERE TRAINED IN NATIONAL AND REGIONAL SEMINARS COORDINATED BY OUR INTERNATIONAL MINISTRY DEVELOPMENT REPS IN 31 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 MISSIONARY EFFORTS. 823897 0 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. 6846352 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 40 0 1 48 1 0 0 0 0 0 0 0 0 0 0 X 22 21 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 PEACHTREE CORNERS GA 30092 Mrs Laura Abernathy Trustee 2.00 X 0 0 0 MR ROY A ADAMS Trustee 2.00 X 0 0 0 MR ARMANDO ALEJANDRO BARRON Trustee 2.00 X 0 0 0 MS JOY D'ARATA Trustee 2.00 X 0 0 0 Mr Austin Day Trustee 2.00 X 0 0 0 MR CLINTON DAY Trustee 2.00 X 0 0 0 MR DONALD DIZNEY Trustee 2.00 X 0 0 0 MR RALPH DOUDERA Trustee 2.00 X 0 0 0 MRS MARY ANNA FOWLER Trustee 2.00 X 0 0 0 DR BRYAN GRISSET III Trustee 2.00 X 0 0 0 MR HUNTER HALL Trustee 2.00 X 0 0 0 Mr William Hall Trustee 2.00 X 0 0 0 MR RAY HENDLEY Trustee 2.00 X 0 0 0 Mrs Lisa Hendrickson Trustee 2.00 X 0 0 0 MR TERRY JOHNSON Trustee 2.00 X 0 0 0 Mr Kevin King Trustee 2.00 X 0 0 0 MR JAMES MCCORMICK III Trustee 2.00 X 0 0 0 Dr Joseph Moderow Trustee 2.00 X 0 0 0 MR SAM MOORE Trustee 2.00 X 0 0 0 MR DAN MOSS Trustee 2.00 X 0 0 0 MR SAM NAFF Trustee 2.00 X 0 0 0 MRS GRACE MARIE SMALL Trustee 2.00 X 0 0 0 MRS JEANNE ALLEN STROETZ Trustee 2.00 X 0 0 0 MR JP STUBBS Trustee 2.00 X 0 0 0 MR FREDRICK B TAYLOR Trustee 2.00 X 0 0 0 MR WHITNEY J WOOD Trustee 2.00 X 0 0 0 MR ALAN DELK Chairman of the Board 2.00 X X 0 0 0 MR WILLIAM DE'MARTINO SECRETARY OF THE CORPORATION 2.00 X X 0 0 0 DR QUENTIN PIRKLE Treasurer of the Corporation 2.00 X X 0 0 0 DR JOHN EDMUND HAGGAI FOUNDER, CEO 40.00 X X 201977 0 105180 DR BEVERLY UPTON COO 40.00 X 201208 0 17669 MR MAYMADOM G ZACHARIAH CFO 40.00 X 133302 0 28184 MR JOHN BACHMAN CGIO 40.00 X 113604 0 29205 Mr Mark Evans Assistant Treasurer/Controller 40.00 X 80158 0 17358 Ms Beverly Seidel Assistant Secretary 40.00 X 59952 0 10490 Mr Scott Rawles VP Advancement 40.00 X 143956 0 30405 MR TIMOTHY PROBASCO ADVANCEMENT DIRECTOR 40.00 X 157190 0 3698 MR JASPER WYMAN ADVANCEMENT DIRECTOR 40.00 X 117787 0 6173 MR MICHAEL SHOAF AdVANCEMENT DIRECTOR 40.00 X 117346 0 6001 MR DAVID LEE WRITER 40.00 X 112785 0 0 1439265 0 254363 11 0 1 0 Lahaina Carpet 1036 Limahana Pl Ste 3-L Lahaina HI 96761 New Carpet for Renovation 676622 Kings Painting PO Box 596 Wailuku HI 96793 Painting for Renovation 374580 COLD LLC DBA CAFE O LEI AT THE DUNES 1333 MAUI LANI PKWY KAHULUI HI 96732 catering 354174 CECIL B DAY INVESTMENT COMPANY 4725 PEACHTREE CORNERS CIRCLE NORCROSS GA 30092 PROPERTY MANAGER 267254 Island Window 300 Ohukai Rd 308 Kihei HI 96753 Window Coverings for Renovation 200601 8 13848268 1148523 13848268 PARTICIPANT TRAINING FEES 611600 271042 271042 271042 767606 767606 79790 66407 13383 13383 13383 2192037 2584411 4573 -392374 -4573 -396947 -396947 3444 0 3444 3444 Miscellaneous Income 900099 304 304 304 14507100 274486 0 384346 842441 584047 229022 29372 3074873 1916391 172348 986134 -5272 24934 -56181 25975 415457 222613 113562 79282 205911 108831 28095 68985 62920 16852 45890 178 32800 6560 26240 481448 187851 190078 103519 285063 110630 2096 172337 271475 125002 63717 82756 156877 117371 12445 27061 976986 763168 208436 5382 1941841 1646867 13337 281637 31708 7293 24415 271686 81506 190180 711356 668682 42674 165430 126523 38907 HONORARIA 86359 78519 0 7840 PARTICIPANT TRAINING FE 73427 52712 5159 15556 10082786 6846352 1160240 2076194 2855705 5431039 2999156 7327 7327 24704782 12026583 10971831 12678199 20272015 20326984 593353 559064 37699387 39002613 745708 639282 992355 528122 1486741 410365 2668119 1935102 5892923 3512871 X 30987185 32744329 495167 2421301 324112 324112 31806464 35489742 37699387 39002613 4424314 -741036 0 X X 0 1 X 1 0 X 10116901 10406610 12694203 11542262 13848268 58608244 10116901 10406610 12694203 11542262 13848268 58608244 11368633 47239611 752118 1796628 2050422 1042959 847396 6489523 2072 2404 3565 13490 271042 292573 65390340 3469531 0.72240 0.72900 X Schedule A, Part II, Line 10, Explanation of Other Income: Miscellaneous - 2011 Amount: $ 2,072. 2012 Amount: $ 2,404. 2013 Amount: $ 3,565. 2014 Amount: $ 13,490. Participant training fees - 2015 Amount: $ 271,042. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6152839 343421 -129113 40236 6326911 6136361 302696 219674 490000 15892 6152839 5694172 365252 -85349 8412 6136361 5823748 464873 583254 11195 5694172 6865852 -202104 840000 5823748 0.93000 0.05000 0.02000 0 0 3276768 3276768 16986395 10297102 6689293 89692 85892 3800 1991171 1643589 347582 2360756 2360756 12678199 PENSION LIABILITY 103136 ANNUITIES PAYABLE 1831966 1935102 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, 2016. East Asia and the Pacific - Australia, Brunei, Burma, Cambodia, 8 9 PROGRAM SERVICES MAINTAIN A TRAINING FACILITY, SELECTION OF INTERNATIONAL PARTICIPANTS, FACULTY, COORDINATORS AND CONDUCT OF TRAINING. 567423 Middle East and North Africa - Algeria, Bahrain, Djibouti, Egypt, 3 3 PROGRAM SERVICES SELECTION OF INTERNATIONAL PARTICIPANTS, FACULTY, COORDINATORS AND CONDUCT OF TRAINING. 304317 North America - Canada and Mexico, but not the United States 1 1 PROGRAM SERVICES SELECTION OF INTERNATIONAL PARTICIPANTS, FACULTY, COORDINATORS AND CONDUCT OF TRAINING. 34492 Russia & the Newly Independent States - Armenia, Azerbijan, Belarus, 1 1 PROGRAM SERVICES SELECTION OF INTERNATIONAL PARTICIPANTS, FACULTY, COORDINATORS AND CONDUCT OF TRAINING. 28151 South America - Argentina, Bolivia, Brazil, Chile, Columbia, Ecuador, 2 2 PROGRAM SERVICES SELECTION OF INTERNATIONAL PARTICIPANTS, FACULTY, COORDINATORS AND CONDUCT OF TRAINING. 53252 South Asia - Afghanistan, Bangladesh, Bhutan, India, Maldives, Nepal, 4 4 PROGRAM SERVICES SELECTION OF INTERNATIONAL PARTICIPANTS, FACULTY, COORDINATORS AND CONDUCT OF TRAINING. 112239 Sub-Saharan Africa - Angola, Benin, Botswana, Burkina, Faso, 3 3 PROGRAM SERVICES SELECTION OF INTERNATIONAL PARTICIPANTS, FACULTY, COORDINATORS AND CONDUCT OF TRAINING. 35649 East Asia and the Pacific - Australia, Brunei, Burma, Cambodia, 1 0 FUNDRAISING FUNDRAISING 178777 East Asia and the Pacific - Australia, Brunei, Burma, Cambodia, 0 0 PROGRAM SERVICES PROMOTE UNDERSTANDING AMONG CHRISTIANS OF DIFFERENT CULTURES AND BUILD RELATIONSHIPS BETWEEN CHURCHES IN FURTHERING THE VISION AND MISSION OF HAGGAI INSTITUTE. 19864 Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium 1 0 FUNDRAISING FUNDRAISING 65740 Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium 0 0 PROGRAM SERVICES PROMOTE UNDERSTANDING AMONG CHRISTIANS OF DIFFERENT CULTURES AND BUILD RELATIONSHIPS BETWEEN CHURCHES IN FURTHERING THE VISION AND MISSION OF HAGGAI INSTITUTE. 7305 23 23 1 0 24 23 1314300 92909 1407209 1 0 0 0 0 0 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 I, line 3, Column F Amounts reported using the accrual method of accounting. X X 1 1 X X X X 0 0 0 0 0 0 0 0 0 DR JOHN EDMUND HAGGAI FOUNDER, CEO 199639 0 0 0 2338 0 7998 0 97182 0 307157 0 0 0 DR BEVERLY UPTON COO 201208 0 0 0 0 0 3397 0 14272 0 218877 0 0 0 MR MAYMADOM G ZACHARIAH CFO 133302 0 0 0 0 0 5600 0 22584 0 161486 0 0 0 Mr Scott Rawles VP Advancement 143956 0 0 0 0 0 5914 0 24491 0 174361 0 0 0 MR TIMOTHY PROBASCO ADVANCEMENT DIRECTOR 157190 0 0 0 0 0 0 0 3698 0 160888 0 0 0 Part I, Line 1a PART OF THE COMPENSATION GIVEN TO DR. JOHN EDMUND HAGGAI (CEO) IS DESIGNATED AS HOUSING ALLOWANCE AS HE IS ELIGIBLE FOR CERTAIN TAX BENEFITS BEING A CHRISTIAN MINISTER. DR. HAGGAI RECEIVED $95,000 OF NON-TAXABLE HOUSING BENEFITS DURING THE TAX YEAR. X 35 1148303 FMV X GUITAR 1 220 PURCHASE PRICE 0 0 1 0 FORM 990, PART 1, LINE 6 THE ORGANIZATION MAINTAINS AN ACTIVE VOLUNTEER PROGRAM WHERE INDIVIDUALS COME AND SERVE IN THE TRAINING CENTER OF THE ORGANIZATION, THEY HELP IN MAINTENACE AND UP KEEP OF THE FACILITY. THE TENURE OF THE VOLUNTARY PERIOD RANGE FROM 30 DAYS TO 90 DAYS, AND IN A FEW CASES UPWARDS OF 90 DAYS, BUT NOT MORE THAN 180 DAYS. THE TOTAL NUMBER REFLECTED IN THE RETURN IS THE SUM TOTAL OF VOLUNTEERS WHO SERVED IN THE MID PACIFIC TRAINING CENTER OF THE ORGANIZATION DURING THE YEAR. Form 990, Part VI, Section A, line 2 Clinton Day, trustee, and Austin Day, trustee, have a family relationship Form 990, Part VI, Section B, line 11 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 25, 2016. 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. FORM 990, PART XII, LINE 2C EACH YEAR AT ITS ANNUAL MEETING, THE BOARD OF TRUSTEES ELECT FROM AMONG THOSE WHO ARE, OR ARE TO BE, INDEPENDENT TRUSTEES OF THE BOARD, AN AUDIT COMMITTEE, WHICH COMMITTEE SHALL BE RESPONSIBLE FOR OVERSIGHT OF THE FINANCIAL REPORTING PROCESS, INTERNAL ACCOUNTING CONTROLS, ACCOUNTING POLICIES AND PRACTICES AND HIRING AND PERFORMANCE OF EXTERNAL AUDITORS AND, CONSISTENT THEREWITH, SHALL EXERCISE SUCH POWERS, AND SHALL HAVE SUCH SCOPE OF AUTHORITY, FUNCTIONS AND RESPONSIBILITIES, GRANTED TO IT BY CHARTER ADOPTED BY THE BOARD OF TRUSTEES PERSUANT TO ENABLING RESOLUTIONS. ARIZONA FRIENDS OF THE HAGGAI INSTITUTE 5333 N 7TH STREET C-222 PHOENIX AZ 85014 201663290 SUPPORT HAGGAI INSTITUTE AZ 501(c)3 11A N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0