2014-05-05T15:46:45-05:00 2013-06-30 271728945 O'CONNOR DAVIES LLP 665 FIFTH AVENUE NEW YORK NY 10022 990 2012-07-01 237254928 WORLD EVANGELICAL ALLIANCE WORL 2122233304 CHURCH STREET STATION PO BOX 3402 NEW YORK NY 100083402 DR GEOFF TUNNICLIFFE 2122233304 2014-04-28 1 GARRETT M HIGGINS P00543209 2122862600 2014-04-28 2012 2015-11-30 17:44:51Z DR GEOFF TUNNICLIFFE 22 CORTLANDT ST FL 21B NEW YORK NY 10007 1057019 0 X WWW.WORLDEA.ORG X 1955 DC THE WEA SERVES THE LEADERS AND STAFF OF ITS 129 NATIONAL EVANGELICAL ALLIANCES AND OVER 150 MEMBER ORGANIZATIONS WITH GLOBAL CHRISTIAN RESEARCH, NEWS, PUBLICATIONS, LEADERSHIP TRAINING AND RESOURCES. IT IS STRATEGICALLY SITUATED TO REPRESENT CHRISTIANS GLOBALLY IN SOCIETY, MEDIA AND TO GOVERNMENTAL AND RELIGIOUS INSTITUTIONS. INCREASINGLY THE WEA IS ASKED TO GIVE AN AUTHORITATIVE CHRISTIAN RESPONSE TO WORLD EVENTS AS WELL AS SPEAK OUT ON ISSUES OF RELIGIOUS PERSECUTION AND GLOBAL PEACE EFFORTS. LASTLY, WEA IS SOLELY POSITIONED TO CONNECT NATIONAL ALLIANCES, CHURCHES AND PARA-CHURCH MINISTRIES FOR EFFECTIVE COLLABORATIVE ACTION. THE POWER OF THE COLLECTIVE IMPACT IS EXPONENTIALLY GREATER THAN THAT OF SEPARATE ACTIVITIES. FURTHERMORE, THE BENEFIT OF POOLING RESOURCES MINIMIZES DUPLICATION. 11 11 1 86 0 0 806898 1029982 5605 718 168 426 2626 25893 815297 1057019 23251 85466 0 0 58842 8314 0 0 53371 513551 910798 595644 1004578 219653 52441 490650 452632 137868 47409 352782 405223 X THE WORLD EVANGELICAL ALLIANCE EXISTS TO FOSTER CHRISTIAN UNITY AND TO PROVIDE A WORLDWIDE IDENTITY, VOICE AND PLATFORM TO EVANGELICAL CHRISTIANS. SEEKING EMPOWERMENT BY THE HOLY SPIRIT, THEY EXTEND THE KINGDOM OF GOD BY PROCLAMATION OF THE GOSPEL TO ALL NATIONS AND BY CHRIST-CENTERED TRANSFORMATION WITHIN SOCIETY. 0 0 524961 36980 718 GLOBAL INITIATIVES INCLUDES ADVOCACY, COMMUNICATIONS (INCLUDING DESIGN AND IT SUPPORT) AND MARKETING TO STRENGTHEN THE VOICE OF THE WEA AND ITS CONSTITUENCY TO CHRISTIANS AROUND THE WORLD, MEDIA, GOVERNMENTS, AND OTHER FAITHS.WEA GENERAL ASSEMBLY 2014, EXPENSES $139,114. PLANNING FOR THE SIX-YEARLY GATHERING OF AN EXPECTED 7,000 PARTICIPANTS IN SEOUL, SOUTH KOREA, ORIGINALLY SCHEDULED IN OCTOBER 2014, AND POSTPONED UNTIL 2017.BIBLE TRANSLATION BEST PRACTICES, TOTAL $129,762. PANEL OF EXPERTS CONVENED BY WEA TO INDEPENDENTLY REVIEW CERTAIN BIBLE TRANSLATION BEST PRACTICES ISSUED RECOMMENDATIONS IN APRIL 2013.GLOBAL TASK FORCE ON NUCLEAR WEAPONS, EXPENSES $50,576. TASK FORCE FORMULATES A BIBLICALLY GROUNDED THEOLOGICALLY SOUND POSITION ON THE PROLIFERATION OF NUCLEAR WEAPONS.UNITED NATIONS REPRESENTATION, EXPENSES $43,182. PROVIDE AN EVANGELICAL VOICE AT THE UN INCLUDING PARTICIPATION IN THE ECONOMIC AND SOCIAL COUNCIL OF THE UN.WEA LEADERSHIP INSTITUTE, EXPENSES $43,384, REVENUE $718. THE INSTITUTE PROVIDES TRAINING IN THE AREAS OF LEADERSHIP, FUNDRAISING, PARTNERSHIP, AND MORE USING WEBINARS AS AN ONLINE EDUCATION TOOL THAT ALLOWS PARTICIPANTS TO LEARN FROM, AND INTERACT WITH, THE PRESENTER.OTHER INITIATIVES, EXPENSES $118,943. INCLUDES PEACE-BUILDING IN PLACES IMPACTED BY VIOLENCE, RAISING AWARENESS OF HUMAN TRAFFICKING, BIBLE ENGAGEMENT AND OTHER INITIATIVES. 106849 THE MISSION COMMISSION WITH ITS 250 ASSOCIATED MEMBERS, 8 TASK FORCES AND 5 NETWORKS, CREATES A PLATFORM FOR MUTUAL LEARNING, NETWORKING AND COOPERATION. IT PROVIDES CONSULTING AND SELF-EVALUATING SERVICES FOR MISSION MOVEMENTS AND NETWORKS AND ALSO PROVIDES RESEARCH. THE COMMISSION PUBLICATION "SORROW & BLOOD" WAS TRANSLATED INTO TWO ADDITIONAL LANGUAGES. BOOKS ON MISSION MOBILIZATION AND CHURCH IN MISSION WERE READIED FOR PUBLICATION. 70177 THE THEOLOGICAL COMMISSION SERVES AS A PROPHETIC EVANGELICAL VOICE THAT IS GLOBALLY REPRESENTATIVE, FAITHFUL TO SCRIPTURE, THEOLOGICALLY INFORMED AND SPEAKING WITH CLARITY AND RELEVANCE TO THE CHURCH AND THE WORLD. 171076 48486 OTHER PROGRAM SERVICES INCLUDES TWO COMMISSIONS AND PROGRAM STAFF SUPPORT.RELIGIOUS LIBERTY COMMISSION, EXPENSES $48,486, GRANTS $48,486. THE WEA RELIGIOUS LIBERTY COMMISSION SEEKS TO PROMOTE FREEDOM OF RELIGION FOR ALL PEOPLE WORLDWIDE AS DEFINED BY ARTICLE 18 OF THE UNITED NATIONS DECLARATION ON HUMAN RIGHTS, AND IN ACCORDANCE WITH SCRIPTURE. THE COMMISSION AIMS TO HELP ALL PEOPLE ESPECIALLY PROTESTANT CHRISTIANS, TO EXERCISE THEIR FAITH WITHOUT OPPRESSION OF DISCRIMINATION AND SEEKS TO PROTECT THE FREEDOM OF EVANGELICALS.INFORMATION TECHNOLOGY COMMISSION, EXPENSES $4,725. THE IT COMMISSION SEEKS TO CREATE A GLOBAL DIGITAL INFRASTRUCTURE TO BUILD MODERN-DAY NETWORKS AND SYSTEMS EFFECTIVE IN PROVIDING A DIGITAL FORUM TO HELP INCREASE EFFECTIVENESS IN COMMUNICATION, EXCHANGE OF INFORMATION AND PROMOTION OF PARTNERSHIP AND COLLABORATION AMONG CHRISTIANS AND MINISTRIES ON THE WEB.PROGRAM STAFF SUPPORT, EXPENSES $117,865. PROGRAM STAFF SUPPORT INCLUDES DIRECT ADMINISTRATIVE SUPPORT AND OVERSIGHT TO EACH OF WEA'S PROGRAMS, BRINGING COHESION TO THESE PROGRAMS IN SUPPORT OF THE MISSION OF WEA. 171076 48486 873063 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 5 0 1 1 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 X JOANNA GONCALVES DIRECTOR OF FINANCE 2122333046 22 CORTLANDT STREET FLOOR 21B NEW YORK NY 10007 X KENNETH ARTZ 1.00 X X 0 0 0 REV BRUCE CLEMENGER 1.00 X X 0 0 0 REV NDABA MAZABANE 1.00 X X 0 0 0 REV KATEI KIRBY 1.00 X 0 0 0 JOHN E LANGLOIS 1.00 X 0 0 0 HANS-HENRIK LUND 1.00 X 0 0 0 YARA HUSSEIN 1.00 X 0 0 0 JANET MORGAN 1.00 X 0 0 0 DR ALFRED NEUFELD 1.00 X 0 0 0 VINITA SHAW 1.00 X 0 0 0 REV JOHN O SMITH 1.00 X 0 0 0 DR VALDIR STEUERNAGEL 1.00 X 0 0 0 DR SAN BOK DAVID KIM 1.00 X 0 0 0 GEOFF TUNNICLIFFE 40.00 X 105864 0 7623 CHRISTOPHER CHOU 40.00 X 45000 0 0 JOANNA GONCALVES 40.00 X 45000 0 0 195864 0 7623 1 0 0 1 0 68043 961939 1029982 LEADER. INST. REG. FEE 900099 718 718 718 426 426 3814 3814 22079 0 22079 22079 1057019 718 0 26319 X 85466 85466 5033 5033 104 104 2208 1082 662 464 969 969 3685 1806 1105 774 26539 13004 7962 5573 246208 217394 16950 11864 119605 93842 15154 10609 12535 7796 2788 1951 44755 22570 13050 9135 432323 404620 16296 11407 23248 19377 2277 1594 WRITEOFF OF RECEIVABLE 1900 1900 1004578 873063 78144 53371 58683 32815 334290 306841 87400 100000 9652 12976 42758 42758 625 0 490650 452632 16633 47409 121235 137868 47409 X 150268 148635 202514 256588 352782 405223 490650 452632 52441 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 42758 42758 0 0 X 2694806 1637787 1637787 1057019 0 1057019 2642365 1637787 1637787 1004578 0 1004578 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: MANAGEMENT BELIEVES THE ORGANIZATION HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS AS OF JUNE 30, 2013. THE ORGANIZATION'S TAX RETURNS FOR ALL YEARS SINCE FISCAL 2010 REMAIN OPEN TO EXAMINATION BY THE RESPECTIVE TAXING AUTHORITIES. THERE ARE CURRENTLY NO TAX EXAMINATIONS IN PROGRESS. 1 NORTH AMERICA 0 0 GRANT TO RECIPIENT LOCATED IN REGION 33980 SUB-SAHARAN AFRICA 1 1 PROGRAM SERVICES PEACE BUILDING AND MISSION 3425 SOUTH ASIA 0 0 GRANT TO RECIPIENT LOCATED IN REGION 9686 EUROPE 1 1 PROGRAM SERVICE EVANGELISM AND MISSION 40203 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 GRANT TO RECIPIENT LOCATED IN REGION 41800 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICE BIBLICAL TRANSLATION 22925 2 2 0 0 2 2 152019 0 152019 SOUTH ASIA MONITOR RELIGIOUS LIBERTY 9686 WIRE TRANSFER FMV NORTH AMERICA EVANGELISM 20980 WIRE TRANSFER FMV NORTH AMERICA EVANGELISM 13000 OFFSET RECEIVABLES BOOK EUROPE (INCLUDING ICELAND & GREENLAND) MONITOR RELIGIOUS LIBERTY 41800 WIRE TRANSFER FMV 3 0 0 0 0 0 0 0 PROCEDURE FOR MONITORING GRANTS OUTSIDE THE U.S.: SCHEDULE F, PART I, LINE 2: THE EVANGELICAL FELLOWSHIP OF CANADA GRANT FOR EVANGELISM: A JOINT MINISTRY AGREEMENT IS IN PLACE FOR WORK IN CANADA IN COOPERATION WITH THE EVANGELICAL FELLOWSHIP OF CANADA. WEA REQUESTS, RECEIVES AND REVIEWS REGULAR REPORTS OF PROGRAM ACTIVITIES FROM EVANGELICAL FELLOWSHIP OF CANADA. OTHER GRANTS: IN ALL OTHER AREAS, WEA OPERATES WITH AGENCY AGREEMENTS THROUGH KNOWN ENTITIES, SUCH AS NATIONAL EVANGELICAL ALLIANCES. WEA REQUESTS, RECEIVES AND REVIEWS REGULAR REPORTS OF THE GRANTEE ENTITY'S PROGRAM ACTIVITIES. 0 0 0 0 0 0 0 0 0 SUPPLEMENTAL INFORMATION PART III FORM 990, SCHEDULE J, PART III: OFFICER COMPENSATION FROM UNRELATED ORGANIZATIONS GEOFF TUNNICLIFFE, CHIEF EXECUTIVE OFFICER OF THE WORLD EVANGELICAL ALLIANCE (WEA), RECEIVED $105,864 IN SALARY, $5,267 IN DEFERRED PENSION COMPENSATION, AND $2,356 IN HEALTH INSURANCE IN THE FISCAL YEAR ENDING 6/30/13. THIS COMPENSATION WAS PROVIDED TO WEA FOR OFFICER COMPENSATION BY THE EVANGELICAL FELLOWSHIP OF CANADA, AN UNRELATED ORGANIZATION. CHRISTOPHER CHOU, CHIEF OF STAFF OF WEA, AND JOANNA GONCLAVES, DIRECTOR OF FINANCE OF WEA, EACH RECEIVED $45,000 IN COMPENSATION IN THE FISCAL YEAR ENDING 6/30/13. THIS COMPENSATION WAS PROVIDED TO WEA FOR OFFICER COMPENSATION BY THE WORLD OLIVET ASSEMBLY, AN UNRELATED ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 6 FULL MEMBERSHIP IS OPEN NATIONAL BODY (THAT IS, A BODY REPRESENTING A COUNTRY) ("NATIONAL MEMBER") OR REGIONAL BODY (A REGION BEING A LARGE GEOGRAPHICAL AREA, INCLUDING A NUMBER OF COUNTRIES, OR A CONTINENT) ("REGIONAL MEMBER") WHICH REPRESENTS AN ADEQUATE CROSS-SECTION OF EVANGELICALS IN ITS COUNTRY OR AREA, IS ORGANIZED WITH A WRITTEN CONSTITUTION, IS IN ACCORD WITH THE STATEMENT OF FAITH AND OBJECTS OF THE ALLIANCE AS SET OUT IN THE CONSTITUTION AND PAYS SUCH ANNUAL DUES AS ARE PAYABLE BY FULL MEMBERS FROM TIME TO TIME. FULL MEMBERSHIP IS OPEN TO MORE THAN ONE NATIONAL MEMBER IN A COUNTRY, PROVIDED SUCH BODY REPRESENTS AN ADEQUATE CROSS-SECTION OF EVANGELICALS IN ITS COUNTRY OR AREA, WHETHER BASED ON ETHIC, LINGUISTIC, ECCLESIASTICAL OR REGIONAL DISTINCTIVES. FORM 990, PART VI, SECTION A, LINE 7A CHANGES TO THE BYLAWS AND MATTERS SPECIFICALLY IDENTIFIED BY THE BYLAWS ARE RESERVED FOR DETERMINATION BY THE FULL MEMBERS. FULL MEMBERS HAVE THE POWER TO ELECT AT LEAST ELEVEN MEMBERS OF THE BOARD AT EACH MEETING OF THE GENERAL ASSEMBLY. FORM 990, PART VI, SECTION A, LINE 7B CHANGES TO THE BYLAWS AND MATTERS SPECIFICALLY IDENTIFIED BY THE BYLAWS ARE RESERVED FOR DETERMINATION BY THE FULL MEMBERS. FORM 990, PART VI, SECTION B, LINE 11 THE ORGANIZATION HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. WHEN THE FORM 990 HAS BEEN PREPARED, REVIEWED BY MANAGEMENT AND IS READY TO BE FILED WITH THE INTERNAL REVENUE SERVICE, IT IS ELECTRONICALLY SENT TO THE BOARD MEMBERS OF THE ORGANIZATION FOR ANY COMMENTS. ANY COMMENTS ARE THEN GROUPED, SUMMARIZED AND PROVIDED TO THE OUTSIDE ACCOUNTANTS. EACH ISSUE IS DOCUMENTED AND ADDRESSED UNTIL THE RETURN IS FINALIZED AND APPROVED FOR FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION IS A CHARITABLE ORGANIZATION WHOSE BOARD MEMBERS AND EMPLOYEES ARE CHOSEN TO SERVE THE PUBLIC PURPOSES TO WHICH THE ORGANIZATION IS DEDICATED. THESE PERSONS HAVE A DUTY TO CONDUCT THE AFFAIRS OF THE ORGANIZATION IN A MANNER CONSISTENT WITH SUCH PURPOSES AND NOT TO ADVANCE THEIR PERSONAL INTERESTS. THIS CONFLICT-OF-INTEREST POLICY IS INTENDED TO PERMIT THE BOARD MEMBERS AND EMPLOYEES TO IDENTIFY, EVALUATE, AND ADDRESS ANY REAL, POTENTIAL, OR APPARENT CONFLICTS OF INTEREST THAT MIGHT, IN FACT OR IN APPEARANCE, CALL INTO QUESTION THEIR DUTY OF UNDIVIDED LOYALTY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION, FORM 990, FORM 1023, AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST OR BY CALLING THE ORGANIZATION DIRECTLY. FORM 990, PART VI, SECTION B, LINE 15A: THE WORLD EVANGELICAL ALLIANCE ('WEA") DOES NOT PROVIDE COMPENSATION TO ANY OFFICERS, DIRECTORS, AND TRUSTEES OF THE ORGANIZATION. EACH OFFICER WHO PROVIDES 40 HOURS OR MORE TO THE ORGANIZATION SALARIES ARE PROVIDED AS CONTRIBUTED SERVICES TO WEA IN AN EFFORT TO FURTHER ITS EXEMPT PURPOSE. IN VALUATION OF THESE CONTRIBUTED SERVICES, THE BOARD HAS A COMPENSATION SUB-COMMITEE THAT OPERATES ACCORDING TO OUR WRITTEN COMPENSATION POLICY AND REVIEWS COMPARABLE DATA FOR CEO COMPENSATION BEFORE DETERMINING WHAT THE COMPENSATION LEVEL SHOULD BE. REPORTABLE COMPENSATION FORM 990, PART VII, COLUMNS (D), (E) AND (F): THE WORLD EVANGELICAL ALLIANCE ('WEA") DOES NOT PROVIDE COMPENSATION TO ANY OFFICERS, DIRECTORS, AND TRUSTEES OF THE ORGANIZATION. GEOFF TUNNICLIFEE, CHRISTOPHER CHOU AND JOANNA GONCALVES EACH DEDICATE 40 HOURS PER WEEK TO THE ORGANIZATION. THEIR SERVICES ARE COMPENSATED BY UNRELATED ORGANIZATIONS THAT COMPENSATE THESE INDIVIDUALS DIRECTLY FOR THEIR TIME DEVOTED TO WEA, IN AN EFFORT TO ASSIST WEA IN ACHIEVING ITS EXEMPT PURPOSE. THESE UNRELATED ORGANIZATIONS EITHER TREAT THESE DONATIONS AS A BUSINESS EXPENSES OR IN-KIND CONTRIBUTIONS AND DOES NOT PROVIDE MANAGEMENT SERVICES TO WEA. OTHER FEES FORM 990, PART IX, LINE 11G PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 217,394. MANAGEMENT AND GENERAL EXPENSES 16,950. FUNDRAISING EXPENSES 11,864. TOTAL EXPENSES 246,208. FORM 990, PART XII, LINE 2C: THE ORGANIZATION ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF ITS INDEPENDENT AUDITOR. THE POLICY FOR SELECTION AND OVERSIGHT OF THE INDEPENDENT AUDITORS HAS NOT CHANGED SINCE LAST YEAR.