2014-04-03T17:13:28-05:00 2013-09-30 363990892 Capin Crouse LLP 1255 Lakes Parkway STE 130 Lawrenceville GA 30043 990 2012-10-01 133200719 Ravi Zacharias International Ministries RAVI 7704496766 4725 Peachtree Corners Circle No 250 Norcross GA 30092 Ravi K Zacharias 7704496766 2014-04-03 1 David C Moja P00747006 6785185301 2012 2015-11-30 17:44:51Z Ravi K Zacharias 4725 Peachtree Corners Circle No 250 Norcross GA 30092 18395166 0 X WWW.RZIM.ORG X 1986 GA The primary mission of Ravi Zacharias International Ministries is to reach and challenge those who shape the ideas of culture with the credibility of the Gospel of Jesus Christ. Distinctive in its strong evangelistic and apologetic foundation, the ministry of RZIM is intended to touch both the heart and intellect of the thinkers and influencers of society through the support of the visionary leadership of Ravi Zacharias. 21 17 60 21 0 0 15297075 17024394 432141 587967 159577 151420 240723 290242 16129516 18054023 4104576 9549827 0 0 4480197 4749776 0 0 2390391 5883927 6089611 14468700 20389214 1660816 -2335191 10377405 8231098 1157787 1346671 9219618 6884427 X The primary mission of Ravi Zacharias International Ministries is to support, expand, and enhance the preaching, teaching, and vision of Ravi Zacharias. Distinctive in its strong evangelistic and apologetic foundation, it is intended to touch both the heart and the intellect of the thinkers and opinion-makers of society and to reach and challenge those who shape the ideas of a culture with the credibility of the Gospel of Jesus Christ. 0 0 9480864 8650084 International Outreach: Established in Canada, The United Kingdom, India, Singapore, and Hong Kong. The Ministry helps to financially support all of these independent entities (except for Canada). The annual grant amounts for each of the affiliates are proposed in the initial budget draft for each fiscal year and approved by the Board of Directors. Each of the affiliates submits budgets and reports on how the funds are being spent. In addition, management personnel from the U.S. Headquarters makes periodic visits to the regions for audit and oversight purposes. 4531734 878209 Conferences, Lectures, Seminars: RZIM has a fourfold vision: evangelism, apologetics, spiritual disciplines, and training. This vision is accomplished through conferences, lectures, and seminars administered by Dr. Ravi K. Zacharias and other members of his team where the Gospel is presented in support of the claims of Jesus Christ. 1981874 Radio Outreach: RZIM produces two radio programs: a weekly 30 minute program entitled "Let My People Think" (LMPT) and a daily 15 minute offering called "Just Thinking". The programs are available on radio, satellite, and the worldwide web. Foreign language versions of LMPT are also being broadcast. In addition to educating listeners in the fields of apologetics and evangelism, the programs also promote RZIM conferences and other resource products offered by the Ministry. 899743 899743 Benevolence Outreach: The Ministry also has a benevolence wing, Wellspring International, whose mission is to come alongside existing organizations who are aiding women and children in underprivileged situations overseas. The needs are examined very carefully and properly verified before the financial assistance is granted. 899743 899743 16894215 1 1 0 0 0 0 0 0 0 1 1 1 0 1 1 1 1 0 0 1 1 1 1 0 0 0 0 1 1 1 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 49 0 1 60 1 0 0 0 0 0 0 0 0 0 0 X 21 17 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK CO GA KY MD MN NH ND TN VA WA WV WI X X Jeanette Chuquiure 7704496766 4725 Peachtree Corners Circle 250 Norcross GA 30092 Ravi K Zacharias 60.00 X X 144859 0 172025 Margaret Zacharias 60.00 X X 188583 0 13272 Sarah Davis 60.00 X X 171070 0 14086 Casey Cook 1.00 X X 0 0 0 Peter Sorensen 1.00 X X 0 0 0 Ron Eastman 1.00 X 0 0 0 Stanley Foltz 1.00 X 0 0 0 Tony Cimmarrusti 1.00 X 0 0 0 Bill Payne 1.00 X 0 0 0 Bob Caliguire 1.00 X 0 0 0 Mo Anderson 1.00 X 0 0 0 Veronica Colondam 1.00 X 0 0 0 George Jackson 1.00 X 0 0 0 Kenneth Gamble 1.00 X 0 0 0 Chuck Zeiser 1.00 X 0 0 0 Phyllis Beard 1.00 X 0 0 0 Christopher Blattner 1.00 X 0 0 0 Paul Kepes 1.00 X 0 0 0 Darryl Lanker 1.00 X 0 0 0 Wee Tiong Howe 1.00 X 0 0 0 Jared S Florian 1.00 X 0 0 0 Jeanette Chuquiure 60.00 X 144027 0 23086 Stuart McAllister 60.00 X 145397 0 18686 Robert Grinnell 60.00 X 177582 0 26582 Naomi Zacharias 60.00 X 115169 0 13722 1086687 0 281459 7 0 1 0 MSK Partners 11350 McCormick Road Suite 901 Hunt Valley MD 21031 Postage, Printing, Design 805559 Howard Abe 21-F Sunshine Plaza 353 Lockhart R Wanchai HK Ministry Programs 146943 2 17024394 293241 17024394 Conference and Seminar 900099 332223 332223 Honorariums 900099 255744 255744 587967 121594 121594 220544 190718 29826 29826 29826 440667 150425 290242 290242 18054023 878209 0 151420 45797 45797 51670 51670 9452360 9452360 1393699 1111108 72803 209788 190066 190066 2591970 1727609 513042 351319 26798 20102 1984 4712 291286 196669 58411 36206 255957 178101 42121 35735 6851 448 6403 57794 21543 24864 11387 232180 132213 3645 96322 181420 105436 7499 68485 376570 223116 78830 74624 42231 42231 421370 273577 75691 72102 1033791 896310 20146 117335 1169609 327824 32194 809591 136276 15957 120020 299 158205 106215 3077 48913 35463 21417 6965 7081 Radio and Media 1400760 1400760 Brochures & Literature 745375 298822 5206 441347 Repairs and Maintenance 40631 14895 23633 2103 Miscellaneous 29375 27896 354 1125 21710 12073 7720 1917 20389214 16894215 1104608 2390391 X 836750 50048 31995 754707 4616843 1729856 117702 69416 46974 207606 130472 288642 358504 2300716 1387683 368235 913033 3717353 3819876 1014050 1209941 10377405 8231098 490137 507908 667650 838763 1157787 1346671 X 2318618 6329169 6578484 232742 322516 322516 9219618 6884427 10377405 8231098 -2335191 0 X X 0 1 X 1 0 X 10899004 11693605 18252429 15297075 17024301 73166414 10899004 11693605 18252429 15297075 17024301 73166414 5998286 67168128 95454 82295 111895 132059 121594 543297 73709711 5250887 0.91130 0.90730 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 341400 29776 371176 314829 26571 341400 321699 -6870 314829 194841 127675 -817 321699 194841 194841 0.13110 0.86890 0 1 1 346008 27107 318901 196524 180468 16056 785423 703110 82313 972761 476998 495763 913033 Certificates of deposit 1000000 F Money market accounts 2819876 F 3819876 Assets held in trust - Rabbi Trust 838764 Ravi Zacharias Benevolence Fund 371177 1209941 Rabbi Trust liability 838763 838763 X 20568984 2364536 150425 2514961 18054023 0 18054023 22904175 2364536 150425 2514961 20389214 0 20389214 Description of Intended Use of Endowment Funds: Part V, Line 4: The Organization's endowment consists of an educational scholarship fund established in honor of twenty-five years of ministry of Dr. Ravi K. Zacharias. All donations to this fund will be permanently restricted and annual scholarships will be granted out of the fund's annual earnings. Description of Uncertain Tax Positions Under FIN 48: 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 would be sustained upon examination. Interest and penalties, if any, are included in the expenses in the statement of activities. As of September 30, 2013 and 2012, respectively, the Ministry had no uncertain tax positions that qualify for recognition in the financial statements. The Organization files information tax returns in the U.S. and various states. The Organization is generally no longer subject to U.S. federal and state income tax examinations by tax authorities for years before 2008. Part XI, Line 2d - Other Adjustments: Cost of goods sold 150,425. Part XII, Line 2d - Other Adjustments: Cost of goods sold 150,425. 1 Middle East and North Africa 0 0 Program Services, Grantmaking Apologetics and Church events, Operating expenses. 138744 Europe (including Iceland and Greenland) 1 0 Program Services, Grantmaking Apologetics and Church events, Operating expenses. 7945513 East Asia and the Pacific 1 0 Program Services, Grantmaking Apologetics and Church events, Operating expenses. 490029 South Asia 0 0 Program Services, Grantmaking Apologetics and Church events, Operating expenses. 585670 North America (including Canada) 1 0 Program Services, Grantmaking Apologetics and Church events, Operating expenses. 37992 Sub-Saharan AFrica 0 0 Program Services, Grantmaking Apologetics and Church events, Operating expenses. 252852 Russia and the Newly Independent States 0 0 Program Services, Grantmaking Apologetics and Church events, Operating expenses. 1560 3 0 0 0 3 0 9452360 0 9452360 Europe (including Iceland and Greenland) Grants to recipients for apologetics and church events. 7895334 ELECTRONIC FUNDS TRANSFER South Asia Grants to recipients for apologetics and church events. 575842 ELECTRONIC FUNDS TRANSFER East Asia and the Pacific Grants to recipients for apologetics and church events. 190199 ELECTRONIC FUNDS TRANSFER Middle East and North AFrica Grants to recipients for apologetics and church events. 72800 ELECTRONIC FUNDS TRANSFER Sub-Saharan AFrica Grants to recipients for apologetics and church events. 90972 ELECTRONIC FUNDS TRANSFER North America (including Canada) Grants to recipients for apologetics and church events. 37992 ELECTRONIC FUNDS TRANSFER 31 0 Grants to recipients Europe (including Iceland and Greenlandd) 7 50179 ELECTRONIC FUNDS TRANSFER Grants to recipients Sub-Saharan Africa 2 161880 ELECTRONIC FUNDS TRANSFER Grants to recipients East Asia and the Pacific 1 299829 ELECTRONIC FUNDS TRANSFER Grants to recipients Russia and the Newly Independent States 1 1560 ELECTRONIC FUNDS TRANSFER Grants to recipients South Asia 1 8438 ELECTRONIC FUNDS TRANSFER Grants to recipients Middle East and North Africa 1 65944 ELECTRONIC FUNDS TRANSFER 0 0 0 0 0 0 Procedure for Monitoring Grants Outside the U.S.: Schedule F, Part I, Line 2: RZIM'S international affiliates are established in Canada, The United Kingdom, Singapore, and Hong Kong. RZIM helps to financially support all of these independent entities (except for Canada). The annual grant amounts for each of the affiliates are proposed in the initial budget draft for each fiscal year and approved by the Board of Directors. Each of the affiliates submits budgets and reports on how the funds are being spent. In addition, management personnel from the U.S. Headquarters makes periodic visits to the regions for audit and oversight purposes. The Ministry also has a benevolence wing, Wellspring International, whose mission is to come alongside existing organizations who are aiding women and children in underprivileged situations overseas. The needs are examined very carefully and properly verified before the financial assistance is granted. 1 Friends of Kardelen Foundation 4215 Tierra Rejada Rd 191 Moorpark CA 93021 770489324 501(C)(3) 9810 Scholarships Colorado Christian University 8787 W Alameda Ave Lakewood CO 80226 840442429 501(c)(3) 5000 Scholarships Biola University 13800 Biola Ave La Mirada CA 90639 950549600 501(c)(3) 19987 Scholarships Southwestern Baptist Theological Seminary PO Box 22510 Fort Worth TX 76122 750891462 501(c)(3) 10000 Scholarships 4 0 Scholarships 3 51670 Procedure for Monitoring Grants in the U.S.: Part I, Line 2: Schedule I, Part I, Line 2: The annual grant amounts for these organizations are proposed in the initial budget draft for each fiscal year and approved by the Board of Directors. All projects and financial needs are evaluated and verified before any funds are released. The Board has approved a scholarship program that is within the exempt purpose of the Organziation. The training department provides a review and approval function for the scholarship applications. X 1 1 X X X X X 0 1 0 0 0 0 0 0 0 Ravi K Zacharias 140574 0 0 0 4285 0 88960 0 83196 0 317015 0 0 0 Margaret Zacharias 188583 0 0 0 0 0 4195 0 9209 0 201987 0 0 0 Sarah Davis 171070 0 0 0 0 0 0 0 13218 0 184288 0 0 0 Jeanette Chuquiure 144027 0 0 0 0 0 4634 0 18584 0 167245 0 0 0 Stuart McAllister 145397 0 0 0 0 0 4520 0 14298 0 164215 0 3 0 Robert Grinnell 177582 0 0 0 0 0 4707 0 22007 0 204296 0 0 0 Part I, Line 1a As an ordained minister of the Gospel, the CEO receives a board-approved housing allowance in accordance with Internal Revenue Code section 107. Supplemental Information Part III Schedule J, Column C, Explanation of deferred compensation - The Board of Directors has approved a Rabbi Trust (deferred compensation) Plan for the CEO. The Trust is revocable by the organization. Althought no payments were made to the CEO in the current year, IRS instructions require an annual "accrued" amount be reported on Schedule J, Part II, Column C for this year. In years when amounts are actually paid from the Rabbi Trust, those amounts will be reported on Schedule J, Part II, Column B and "accrued" amounts from previous years will generally be reflected on Schedule J, Part II, Column F. Nathan Zacharias Son of board member 74758 W-2 Wages and benefits 0 Robert A McNeil Jr Son-in-law of board member 103912 W-2 Wages and benefits 0 X 33 293241 Stock market exchange 0 0 1 0 Method for Determining Number of Contributions: Part I, Column (b): The number of contributions represent the number of contributions received, not the number of items donated. Related Party Transactions Form 990, Part IV, Line 28 The Ministry placed $1,009,306 and $1,009,050 with an investment management group in which a board member is a Principal as of September 30, 2013 and 2012, respectively. As of September 30, 2013 and 2012, the invested balances were $1,209,939 and $946,691, respectively. Any associated management fees or other service fees or carried interest (if any) did not exceed the thresholds for Schedule L, Part IV reporting. Form 990, Part VI, Section A, line 2 Mrs. Margaret Zacharias, Executive Vice President and member of the Board of Directors, is the wife of the CEO and Chairman of the Board, Dr. Ravi Zacharias. Sarah Davis, member of the Board of Directors, is the daughter of Dr. Ravi and Margaret Zacharias. Form 990, Part VI, Section B, line 11 A copy of the Form 990 is made available to all members of the Board of Directors for their review, before filing the form. Form 990, Part VI, Section B, line 12c The Organization periodically requires written disclosure from Board Members, Officers, and Key Employees of any relationships that may create conflicts of interest. The CFO and governance committee reviews the signed statements. Any potential situations are carefully reviewed and the determined course of action is documented and followed up on. Form 990, Part VI, Section B, line 15 The CEO's compensation is reviewed and approved by the Board of Directors after research is completed using outside comparable data and upon deliberation during a board meeting that occurs every year in the month of November. For other officers and key employees, there is a performance review process and additional independent research is done by a qualified compensation expert contrasted against comparable salary ranges and relevant data. The approval process is documented in the minutes. Form 990, Part VI, Section C, line 19 Ravi Zacharias International Ministries makes both the financial statements and the conflict of interest policy available to the public upon request. Form 990, Part XII, Line 2c: The organization's Board 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