2014-07-30T07:45:47-05:00 2014-03-31 560574444 CHERRY BEKAERT LLP 1075 PEACHTREE STREET STE 2200 ATLANTA GA 303093616 990 2013-04-01 580898309 HAGGAI INSTITUTE FOR ADVANCED LEADERSHIP TRAINING INC HAGG 7704498869 PO BOX 13 ATLANTA GA 30370 MAYMADOM GEORGE ZACHARIAH CFO 7704498869 2014-07-08 1 GREGORY R TAIT CPA P00083037 4042090954 2013 2015-11-30 17:44:51Z DR JOHN EDMUND HAGGAI 4725 PEACHTREE CRNRS CIR 100 NORCROSS GA 30092 15073836 0 X WWW.HAGGAI-INSTITUTE.COM X 1962 GA THE ORGANIZATION'S MISSION IS TO TRAIN CHRISTIAN LEADERS FOR EVANGELISM. 22 21 64 92 0 0 10603170 12694203 494287 256329 765996 2041596 75331 18867 11938784 15010995 0 0 0 0 4467511 4218736 0 0 2746723 6734871 5928626 11202382 10147362 736402 4863633 34749734 38835909 9182848 9034227 25566886 29801682 TO ADVANCE THE SKILLS OF QUALIFIED CHRISTIAN LEADERS TO MORE EFFECTIVELY EVANGELIZE THEIR OWN PEOPLE AND TRAIN OTHERS TO DO THE SAME. 0 0 5878215 262500 THE PURPOSE OF THE INSTITUTE IS TO EQUIP QUALIFIED ASIAN, AFRICAN, AND LATIN AMERICAN CHRISTIAN LEADERS TO EFFECTIVELY EVANGELIZE THEIR OWN PEOPLE AND TRAIN OTHER NATIONAL CHRISTIANS TO DO THE SAME, AND TO PROMOTE UNDERSTANDING AMONG CHRISTIANS OF DIFFERENT CULTURES SO AS TO HELP UNIFY AND STRENGTHEN THE CHURCH WORLDWIDE. 5878215 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 1 0 0 0 1 0 0 0 1 54 0 1 64 1 0 0 0 0 0 0 0 0 0 0 X 22 21 0 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 STE NORCROSS GA 30092 MR HENRY D BRONSON DIRECTOR 2.00 X 0 0 0 MISS GRACE MARIE COLLINS DIRECTOR 2.00 X 0 0 0 MR WILLIAM DE'MARTINO DIRECTOR 2.00 X 0 0 0 MR ALAN DELK DIRECTOR 2.00 X 0 0 0 MRS MARY ANNA FOWLER DIRECTOR 2.00 X 0 0 0 MR HUNTER HALL DIRECTOR 2.00 X 0 0 0 MR RAY HENDLEY DIRECTOR 2.00 X 0 0 0 MR JOSEPH MODEROW DIRECTOR 2.00 X 0 0 0 MR SAM MOORE DIRECTOR 2.00 X 0 0 0 MR DAN MOSS DIRECTOR 2.00 X 0 0 0 DR QUENTIN PIRKLE DIRECTOR 2.00 X 0 0 0 MR CADE WILLIS DIRECTOR 2.00 X 0 0 0 MR RALPH DOUDHERA DIRECTOR 2.00 X 0 0 0 MR ROY A ADAMS DIRECTOR 2.00 X 0 0 0 MR CLINTON DAY DIRECTOR 2.00 X 0 0 0 DR BRYAN GRISSET III DIRECTOR 2.00 X 0 0 0 MR FREDRICK B TAYLOR DIRECTOR 2.00 X 0 0 0 MR TERRY JOHNSON DIRECTOR 2.00 X 0 0 0 MR DONALD DIZNEY CHAIRMAN 2.00 X X 0 0 0 MS JOY D'ARATA VICE CHAIRMAN 2.00 X X 0 0 0 MR JAMES MCCORMICK III TREASURER OF THE CORPORATION 2.00 X X 0 0 0 DR JOHN EDMUND HAGGAI FOUNDER, CEO 40.00 X X 177022 0 97999 DR BEVERLY UPTON COO 40.00 X 190961 0 11410 MR MAYMADOM G ZACHARIAH CFO 40.00 X 110986 0 21519 MR JOHN BACHMAN CGIO 40.00 X 87404 0 25598 MS JACQUELINE BOURRET ASSISTANT SECRETARY 40.00 X 47503 0 4676 MR DAVID LEE WRITER 40.00 X 114954 0 0 728830 0 161202 4 0 1 0 APOLLO JETS LLC 247 W 30TH ST 12TH FLOOR NEW YORK NY 10001 PLANE RENTAL 329500 CECIL B DAY INVESTMENT COMPANY 4725 PEACHTREE CORNERS CIRCLE NORCROSS GA 30092 PROPERTY MANAGER 263483 2 491109 12203094 45956 12694203 PARTICIPANT TRAINING FEES 611600 256329 256329 256329 2037726 2037726 68407 55711 12696 12696 12696 11000 7130 3870 3870 3870 2606 0 2606 2606 ALL OTHER REVENUE 900099 3565 3565 3565 15010995 262500 0 2054292 566373 380957 108229 77187 2752492 1625586 212610 914296 332084 68498 227158 36428 399250 176657 103591 119002 168537 81024 22986 64527 63451 9518 48857 5076 97500 19500 78000 515038 178832 198623 137583 337540 58961 8113 270466 259933 102127 55381 102425 135434 98245 7608 29581 1082235 833469 209791 38975 2051845 1356033 12119 683693 216648 32490 166827 17331 263386 26153 237233 651637 614958 36679 133520 109510 21750 2260 HONORARIA 99379 91594 7785 PARTICIPANT TRAINING FE 21080 14103 4102 2875 10147362 5878215 1522424 2746723 870036 1670069 336174 203675 7327 7327 22443775 10944430 11826651 11499345 21204435 24544984 505111 910509 34749734 38835909 697653 656408 1061813 1124867 4457370 4199817 2966012 3053135 9182848 9034227 X 24141269 28890022 1101505 587548 324112 324112 25566886 29801682 34749734 38835909 4863633 -628837 0 X X 0 1 X 1 0 X 11582068 12235304 10116901 10406610 12694203 57035086 11582068 12235304 10116901 10406610 12694203 57035086 7912283 49122803 4178144 1878169 752118 1796628 2050422 10655481 223219 16831 2072 2404 3565 248091 67938658 2965288 0.72300 0.57180 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5694172 365252 -85349 8412 6136361 5823748 464873 583254 11195 5694172 6865852 -202104 840000 5823748 6991775 717676 837745 5854 6865852 5459979 1730973 193087 6090 6991775 0.93110 0.05280 0.01610 0 0 3276768 3276768 16968292 9146837 7821455 92266 92266 0 2106449 1705327 401122 11499345 PENSION LIABILITY 770833 ANNUITIES PAYABLE 2282302 3053135 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, 2014. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO TAX EXAMINATIONS FOR THE YEARS PRIOR TO 2011. EAST ASIA AND THE PACIFIC 8 11 PROGRAM SERVICES MAINTAIN A TRAINING FACILITY, SELECTION OF INTERNATIONAL PARTICIPANTS, FACULTY, COORDINATORS AND CONDUCT OF TRAINING. 800094 MIDDLE EAST AND NORTH AFRICA 3 2 PROGRAM SERVICES SELECTION OF INTERNATIONAL PARTICIPANTS, FACULTY, COORDINATORS AND CONDUCT OF TRAINING. 17096 NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 1 1 PROGRAM SERVICES SELECTION OF INTERNATIONAL PARTICIPANTS, FACULTY, COORDINATORS AND CONDUCT OF TRAINING. 32060 RUSSIA & THE NEWLY INDEPENDENT STATES 1 1 PROGRAM SERVICES SELECTION OF INTERNATIONAL PARTICIPANTS, FACULTY, COORDINATORS AND CONDUCT OF TRAINING. 24819 SOUTH AMERICA 2 2 PROGRAM SERVICES SELECTION OF INTERNATIONAL PARTICIPANTS, FACULTY, COORDINATORS AND CONDUCT OF TRAINING. 87259 SOUTH ASIA 4 4 PROGRAM SERVICES SELECTION OF INTERNATIONAL PARTICIPANTS, FACULTY, COORDINATORS AND CONDUCT OF TRAINING. 94550 SUB-SAHARAN AFRICA 4 4 PROGRAM SERVICES SELECTION OF INTERNATIONAL PARTICIPANTS, FACULTY, COORDINATORS AND CONDUCT OF TRAINING. 75461 EAST ASIA AND THE PACIFIC 1 0 FUNDRAISING FUNDRAISING 99178 EAST ASIA AND THE PACIFIC 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. 42505 EUROPE (INCLUDING ICELAND & GREENLAND) 1 0 FUNDRAISING FUNDRAISING 85192 EUROPE (INCLUDING ICELAND & GREENLAND) 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. 36511 24 25 1 0 25 25 1230517 164208 1394725 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 1 1 X X X X 1 0 0 0 0 0 0 0 0 DR JOHN EDMUND HAGGAI FOUNDER, CEO 175119 0 0 0 1903 0 8004 0 89995 0 275021 0 0 0 DR BEVERLY UPTON COO 190961 0 0 0 0 0 0 0 11410 0 202371 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 $75,000 OF NON-TAXABLE HOUSING BENEFITS DURING THE TAX YEAR. PART I, LINE 4A JACQUELINE BOURET, OFFICER/ASSISTANT SECRETARY- $22,500 IN SEVERANCE PAY. X 1 13650 APPRAISAL X 16 22306 FMV X 1 10000 COMMITTEE VALUATION 1 0 1 0 FORM 990, PART I, 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 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 COMPRISING 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 27, 2014. 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. 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