2014-03-04T11:23:39-06:00 2013-06-30 450250958 EIDE BAILLY LLP 4310 17TH AVE S PO BOX 2545 FARGO ND 581082545 990 2012-07-01 470710130 Christian Mission Aid Inc CHRI 6165302441 2900 Wilson Ave SW No 115 Grandville MI 49418 Debra Kitchel 6165302441 2014-02-27 1 LISA CHAFFEE CPA P00193453 7012398500 2014-02-27 2012 2015-11-30 17:44:51Z Debra Kitchel 2900 Wilson Ave SW No 115 Grandville MI 49418 2427747 0 X www.cmaid.org X 1989 DE The funds are used to assist the under-privileged, providing them with the basic necessities of life, meeting their spiritual, physical and social needs especially addressing child poverty and impact of diseases, disasters and social strife, especially in rural churches and communities. 7 6 0 6 0 0 1266953 2427504 0 0 585 243 0 0 1267538 2427747 1083628 2179669 0 0 79493 95861 0 0 0 144431 81525 1307552 2357055 -40014 70692 572055 461690 181057 0 390998 461690 X The funds are used to assist the under-privileged, providing them with the basic necessities of life, meeting their spiritual, physical and social needs especially addressing child poverty and impact of diseases, disasters and social strife, especially in rural churches and communities. 0 0 2332280 2179669 Missions in East Africa helping people become self sufficient and spread the Christian word of God. 2332280 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7 6 1 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 0 0 0 0 X Debra Kitchel 6165302441 2900 Wilson Ave Suite 115 Grandville MI 49418 Jim Rozeboom 16.00 X X 0 0 0 Debra Kitchel 60.00 X X 60000 0 13066 Arnie Newman 16.00 X X 0 0 0 Bernard Timmerman 6.00 X 0 0 0 Steve Veele 6.00 X 0 0 0 Derrick Ryskamp 6.00 X 0 0 0 Earl Shetler 6.00 X 0 0 0 60000 0 13066 0 0 0 0 0 835065 1592439 2427504 243 243 2427747 0 0 243 2179669 2179669 83066 83066 10500 10500 2295 2295 8800 8800 15020 15020 267 267 13247 12292 955 4161 4161 CMA (Africa) Project Ex 40000 40000 30 30 2357055 2332280 24775 0 390998 461690 181057 572055 461690 181057 181057 0 X 390998 412069 49621 390998 461690 572055 461690 70692 0 X 0 1 X 1 1 1 X 1132440 1039354 844891 1266953 2427504 6711142 1132440 1039354 844891 1266953 2427504 6711142 125354 6585788 1424 1955 961 585 243 5168 6716310 0.98060 0.95240 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 2427747 0 2427747 0 2427747 2357055 0 2357055 0 2357055 Description of Uncertain Tax Positions Under FIN 48: Part X, Line 2: Christian Mission Aid United States of America organized as Delaware nonprofit corporation and has been recognized by the Internal Revenue Service (IRS) as exempt from federal income taxes under Section 501(a) of the Internal Revenue Code as an organization described in Section 501(c)(3), qualifies for the charitable contribution deduction under Section 170(b)(1)(A)(vi) and (viii), and has been determined not to be a private foundation under Sections 509(a)(1) and (3), respectively. The entity is annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS. In addition, the entity is subject to income tax on net income that is derived from business activities that is unrelated to its exempt purposes. The entity has determined it is not subject to unrelated business income tax and has not filed an Exempt Organization Business Income Tax Return (Form 990-T) with the IRS. The entity believes that it has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. The entity would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred. 1 Sub-Saharan Africa 1 1 Grants to Recipients Located in Region, Program Services Aid & Relief; Development; Childcare; Christian Outreach Ministries; HIV/Aids Awareness & Care 2179669 1 1 0 0 1 1 2179669 0 2179669 Sub-Saharan Africa Aid & Relief; Development; Childcare; Christian Outreach Ministries; HIV/Aids Awareness & Care 2179669 Wire Transfer 1 0 0 0 0 0 0 Procedure for Monitoring Grants Outside the U.S.: Schedule F, Part I, Line 2: Grants are solely made to Christian Mission Aid (Africa). The Organization's Secretary is a missionary in the country in which the funds were used. Through her involvement with both organizations, as well as meeting the reporting requirements back to the federal agencies, they maintain records of the expenditures of these grant monies. Method Used to Acccount for Expenditures: Schedule F, Part I, Line 3: The cash method is used to account for expenditures. Financial policies and procedures are in place, to include quarterly financial reports to the donors, and an end of project audit and annual financial audit. All of these reports are reviewed and approved by the Board of Directors. Form 990, Part VI, Section A, line 2 Jim Rozeboom and Derrick Ryskamp - family relationship Form 990, Part VI, Section A, line 8b There are no committees with the authority to act on behalf of the governing board. Form 990, Part VI, Section B, line 11 A copy of the Form 990 will be provided electronically to the Board of Directors for their review and approval prior to filing the return. Form 990, Part VI, Section B, line 12c Christian Mission Aid, Inc. adopted a conflict of interest policy during FY 2012. Annually officers, directors, and staff are required to disclose any interest that could give rise to conflicts. The Board of Directors determines if a conflict exists and together with the Management Committee and CEO any potential conflicts are reviewed. Currently nothing has needed to be disclosed so no restrictions have been imposed at this time. The Organization's Board of Directors review their budget on an annual basis to determine and approve what the Secretary will receive for compensation. This is documented in the board minutes. Form 990, Part VI, Section C, line 19 The Organization makes its financial statements and conflict of interest policy available upon request.