2011-04-12T15:46:36-05:00 2010-08-31 Capin Crouse LLP 972 Emerson Parkway Suite A Greenwood IN 46143 990 2009-09-01 954578963 GAIN International GAIN 9722340800 PO Box 139020 Dallas TX 753139020 Tim Starling 9722340800 2011-04-12 1 Todd Ensign 3178852620 2009 2016-02-24 21:20:13Z Global Aid Network Duane Zook PO Box 139020 Dallas TX 753139020 33423236 0 X www.gainusa.org X 1994 CA GAIN International demonstrates the love of God through relief and development projects. 9 6 0 11500 0 0 45044830 31775326 687269 1634103 3126 0 10924 6909 45746149 33416338 40290167 27050621 0 873101 955639 294942 520115 923912 3816891 3614284 45275101 32140659 471048 1275679 8398441 9700139 1086654 1112673 7311787 8587466 GAIN International demonstrates the love of God through relief and development projects. 0 0 12473653 10936802 661158 Central America and Caribean: In Central America, GAiN International is working in El Salvador, Haiti, Jamaica, and Nicaragua. The organization provided 60 containers of tangible help and conducted 3 trips where humanitarian aid was delivered to the region. Needs are assessed in coordination with our with our local partners, and where needed, aid was provided including food, medicines, water sanitation, and relief from natural disasters. A majority of the organizations efforts in Central America during fiscal year 2010 were focused on meeting the needs in Haiti after the earthquakes devastated the country. In working with local partners, 4.5 million meals, 1.2 million seed packets, $2.9 million worth of pharmaceutical medicines, 1,100 tents, and 11,700 water filters were distributed to Haitians affected by the earthquake. In addition, GAiN International helped to fund the building of a warehouse to store humanitarian aid, sleeping quarters for volunteers, sanitation facilities and a kitchen/dining area in Port-au-Prince. 12291049 10774501 651517 Sub-Saharan Africa: In Sub-Saharan Africa, GAIN International is working in numerous countries such as Kenya, Liberia, Nigeria, Gambia, Uganda, Zambia and Zimbabwe, among other countries. The organization provided 45 containers of tangible help, as well as hope for the heart among people facing famine, drought, failure of crops due to flooding, and displacement and violence due to war and ongoing conflict. Needs are assessed in coordination with our local partners, and where needed, aid is provided including food, medicines and medical equipment, clothing, and care for orphans. In working with our local partners 7.5 million meals , 2.5 million doses of vitamins, 48,000 pairs of shoes, and 1,300 water filters were packed and distributed throughout the region. In addition, 4 water wells were drilled during fiscal year 2010. 3199028 2788125 169620 USA: Wherever possible, GAIN International partners with other organizations to broaden its scope of operations. GAIN International partners with churches to conduct outreach in inner city communities. During fiscal year 2010, 7 containers of tangible help were distributed to various churches and other organizations to provide much needed help both within the United States and abroad. 2862885 2551193 151808 This is the sum of all other GAIN International projects worldwide. Due to the wide variety of projects accomplished, we have not attempted to describe them all in the limited space provided. Please contact our Finance team if you would like an additional breakout/description of this area. 2862885 2551193 151808 30826615 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 16 0 0 0 1 HA 0 0 0 0 0 0 0 9 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X Organization 9722340800 PO Box 139020 Dallas TX 753139020 X Duane Zook 40.00 X X 0 49563 11796 Steve Sellers 0.50 X X 0 21270 66231 Anne Holland 0.50 X 0 0 0 Doug Briley 0.50 X 0 0 0 JM Herr 0.50 X 0 0 0 Mark Gauthier 0.50 X 0 36596 34842 M Stephen Mandell Jr 0.50 X 0 0 0 Terry Prindiville 0.50 X 0 0 0 Thomas A Nash Jr 0.50 X 0 0 0 Rick Ragan 40.00 X 0 54376 8766 Mark Tjernagel 0.50 X 0 45512 10986 Tim Starling 40.00 X 0 81551 8790 Sally Hauer 0.50 X 0 43254 5975 Amy Wilson 40.00 X 0 36822 4059 0 368944 151445 0 0 0 0 Masterworks Inc 19462 Powder Hill Place NE Poulsbo WA 98370 Fundraising Consultants 447245 1 1667395 30107931 27167736 31775326 Project Revenue 480000 956569 956569 Trip Registration Fees 900099 578910 578910 Service Income 900099 98624 98624 1634103 13807 6898 6909 6909 33416338 1641012 0 0 2788125 2788125 24262496 24262496 90581 71559 12681 6341 720158 568925 100822 50411 86465 68307 12105 6053 58435 46164 8181 4090 25525 25525 520115 520115 91486 28647 44162 18677 54076 12121 40881 1074 222919 176106 31209 15604 152112 120168 21296 10648 208631 164819 29208 14604 912481 829892 25225 57364 26615 15821 6688 4106 76880 60735 10763 5382 19153 15131 2681 1341 Shipping and Postage 1402220 1399317 1936 967 Other Fundraising Expen 205694 205694 GIK Scrap 114599 114599 Other Operating Expense 101893 83683 16769 1441 32140659 30826615 390132 923912 496360 388021 279549 6118035 7154637 115856 245678 1937793 305539 1668190 1632254 8398441 9700139 341072 173052 60725 745582 878896 1086654 1112673 X 6656980 7910358 654807 677108 7311787 8587466 8398441 9700139 X 0 1 1 X 0 X 18632988 26964369 34848532 45044830 31775326 157266045 18632988 26964369 34848532 45044830 31775326 157266045 3783509 153482536 14354 20613 451 3126 38544 9305 8821 6275 10924 13807 49132 157353721 3859920 0.97540 0.97020 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 225000 225000 1371475 158247 1213228 238470 76786 161684 102848 70506 32342 0 1632254 Related Party Payable 878896 878896 33416338 32140659 1275679 0 1275679 34853406 1430170 6898 1437068 33416338 0 33416338 33577727 1430170 6898 1437068 32140659 0 32140659 Part X: Description of Uncertain Tax Positions Under FIN 48: On September 1, 2009, GAiN adopted the new provisions of the Income Tax topic of the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC). These provisions clarify the accounting for uncertainty in tax positions and prescribe guidance related to the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. The tax benefit from an uncertain tax position is only recognized in the statement of financial position if the tax position is more likely than not to be sustained upon an examination, based on the technical merits of the position. Interest and penalties, if any, are included in expenses in the statements of activities. As of August 31, 2010, GAiN had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. Part XII, Line 2d - Other Adjustments: Cost of Goods Sold Part XIII, Line 2d - Other Adjustments: Cost of Goods Sold 1 Central America and the Caribbean 0 0 Grantmaking 10936802 East Asia and the Pacific Grantmaking 5000 South Asia Grantmaking 340 Middle East/North Africa Grantmaking 1508510 North America 0 0 Grantmaking 7973 Russia 0 0 Grantmaking 1029370 Sub-Saharan Africa 0 0 Grantmaking 10774501 0 0 24262496 Sub-Sahara Africa Humanitarian Aid 26020 Wire 1164891 Computers, Clothing, Hydrated Meals, and Shoes FMV Central America Humanitarian Aid 248000 Wire & Cash 2412 Kitchen Tools and Fencing Supplies FMV Middle East/North Africa Humanitarian Aid 10000 Wire FMV North America Humanitarian Aid 7973 Wire & Cash FMV Central America Humanitarian Aid 6500 Wire 1073 Toys FMV Sub-Sahara Africa Humanitarian Aid 8257 Wire & Cash 456775 Food, Medical Supplies, and Clothing FMV Sub-Sahara Africa Humanitarian Aid 87947 Wire & Cash 5765928 Clothing, Shoes, Medical Supplies, and Vitamins FMV Sub-Sahara Africa Humanitarian Aid 8000 Cash 167735 New shoes and Water Filters FMV Central America Humanitarian Aid 10050 Cash 275836 Water filters FMV Sub-Sahara Africa Humanitarian Aid 35013 Medical Equipment FMV Russia Humanitarian Aid 1000 Cash 7340 Clothing, Computers and Toys FMV Sub-Sahara Africa Humanitarian Aid 300 Wire 454010 School Supplies, Vitamins and Shoes FMV Middle East/North Africa Humanitarian Aid 397975 Food, Shoes and Hygiene Spplies FMV Sub-Sahara Africa Humanitarian Aid 189896 Shoes, Clothes, Wheelchairs FMV Sub-Sahara Africa Humanitarian Aid 182409 Shoes FMV Middle East/North Africa Humanitarian Aid 0 338580 Hydrated Meals FMV Central America Humanitarian Aid 2500 Cash 986009 Computers, Hydrated Meals & Clothing FMV Sub-Sahara Africa Humanitarian Aid 112860 Hydrated Meals FMV Central America Humanitarian Aid 1937999 Water, Kitchen Equipment, & Sleeping Bags FMV Central America Humanitarian Aid 5229812 Building Supplies, Tents & Kitchen Equipment FMV Central America Humanitarian Aid 75225 Food and Water FMV Sub-Sahara Africa Humanitarian Aid 112860 Hydrated Meals FMV Central America Humanitarian Aid 779905 Food, Building Supplies, and Bibles FMV Middle East/North Africa Humanitarian Aid 761955 Hydrated Meals FMV Sub-Sahara Africa Humanitarian Aid 225720 Hydrated Meals FMV Sub-Sahara Africa Humanitarian Aid 1152741 Rx Meds FMV Sub-Sahara Africa Humanitarian Aid 186336 Food, Shoes, Clothing and Medical Supplies FMV Central America Humanitarian Aid 216011 Hydrated Meals FMV Central America Humanitarian Aid 414228 Food, School Supplies, and Shoes FMV Central America Humanitarian Aid 345755 Food, Clothing and Medical Supplies FMV Sub-Sahara Africa Humanitarian Aid 436453 Shoes, Medical Supplies and Vitamins FMV Russia Humanitarian Aid 101608 Wheelchairs, Shoes, Toys FMV Central America Humanitarian Aid 112860 Hydrated Meals FMV Central America Humanitarian Aid 291827 Food, Shoes, Clothing School Supplies and Toys FMV Russia Humanitarian Aid 453567 Clothing, Shoes, Wheelchairs, & Toys FMV Russia Humanitarian Aid 455617 Food, Clothing, Shoes & Medical Supplies FMV 36 0 Procedure for Monitoring Grants Outside the U.S.: Schedule F, Part I, Line 2: The monitoring process involves two major steps: (1)the verification of receipt, and the (2)Distribution Report. First, the verification of receipt is accomplished by receiving the Letter of Receipt from the consignee. This is done upon receipt of the shipment. The second step is the Distribution Report, which is due within 90 days of the consignee receiving the aid. This report includes details of the distribution of aid and includes impact stories and, when possible, pictures. Method Used to Acccount for Expenditures: Schedule F, Part I, Line 3: Foreign expenditures are accounted for by accrual based accounting. Expenses are tracked by verification receipts and distribution reports of the grants. A distribution report is obtained within 90 days of the consignee receiving the aid. The report includes details of the distribution of the aid, including who recieved the aid, impact stories, and, when possible, pictures. X X X X 1 Masterworks Fundraising Consultants 0 1212004 418723 793281 Ministry Stewardship Fundraising Consultants 0 270868 24102 246766 MDS Communications Telemarketing 0 96451 19137 77314 Salem Web Network Donor List Acqusition 0 19974 36856 -16882 Christian Worldwide Advertising Service Provider 0 9025 5000 4025 The Marketing Guild Donor List Acqusition 0 7470 13783 -6313 Trylon Data Donor List Acqusition 0 1148 2118 -970 Mobile Cause Application Service Provider 0 715 396 319 1617655 520115 1097540 AL AK AR AZ CA CO CT DC FL GA IL KS KY LA MA MD ME MI MN MO MS NC ND NH NJ NM NY OH OK OR PA RI SC TN UT VA WA WV WI HI 1 Amazon Outreach 205 S Alma Dr Allen TX 75013 752737301 501(c)(3) 41749 FMV Clothing, Toys Humanitarian Relief Abounding Grace Ministry 110 John Smith Rd Spoindale NC 28139 262340478 501(c)(3) 406126 FMV Food, Vitamins, Clothing and Shoes Humanitarian Relief Bethesda Mission 5 Pleasant View Dr Mechanicsburg PA 17050 231389397 501(c)(3) 98672 FMV Clothing and Toys Humanitarian Relief Community Crusade Children 36 River St New Haven CT 06513 061445929 501(c)(3) 98632 FMV Clothing Humanitarian Relief Campus Crusade for Christ - Mid Atlantic Region PO Box 117 Exton PA 19341 956006173 501(c)(3) 126420 22948 FMV Clothing, Vitamins and Toys Humanitarian Relief Compassion Alliance 5760 SW 25th St Ocala FL 34474 841651362 501(c)(3) 229832 FMV Hydrated Meals Humanitarian Relief Country Ark Farm 122 Genesis Dr Milford PA 18337 232750603 501(c)(3) 187869 FMV Clothing, Water & Toys Humanitarian Relief Lockwood Community Church 202 E Lockwood Rd Coldwater MI 49036 382241332 501(c)(3) 11680 FMV Clothing, Toys & School Supplies Humanitarian Relief Convoy Of Hope 330 S Patterson Ave Springfield MO 65802 680051386 501(c)(3) 10080 FMV Water Humanitarian Relief Cottonwood Creek Baptist 1015 SH 121 Allen TX 75013 752071464 501(c)(3) 37695 FMV School Supplies Humanitarian Relief Operation Care - Dallas Inc 3113 Glenfield Ave Dallas TX 75233 752959602 501(c)(3) 184278 FMV Shoes, Clothing, Toys Humanitarian Relief New England Center for the Homeless 17 Court St Boston MA 02108 043007544 501(c)(3) 21737 FMV Coats & Hygiene Products Humanitarian Relief Pierce Service Co 8570 Frontage Rd Monroe LA 71202 721347807 501(c)(3) 40078 FMV Shoes Humanitarian Relief Heres Life Inner City 2501 Industry Way Suite F Lynwood CA 90262 956006173 501(c)(3) 7733 FMV Shoes, Clothing, Medical Supplies Humanitarian Relief Saddleback Church 1206 E 17th St Santa Ana CA 92701 270421556 501(c)(3) 284793 FMV Food and Seeds Humanitarian Relief Ukraine Relief Committe 1206 Cottman Ave Philadelphia PA 19111 231360863 501(c)(3) 8495 FMV Wheelchairs, Walkers & Crutches Humanitarian Relief Mennonite Central 21 South 12th St Akron PA 17501 236002702 501(c)(3) 11550 FMV Wheelchairs Humanitarian Relief World Missions Outreach 12190 University City Blvd Harrisburg NC 29075 581736414 501(c)(3) 497588 FMV Medical Supplies, Food, Shoes & Clothing Humanitarian Relief Strong Tower Ministries 26070 Towne Centre Dr Foothill Ranch CA 92610 203747097 501(c)(3) 123633 FMV Food Humanitarian Relief HOA for Kids 620 Union Ave Chicago IL 60475 270499751 501(c)(3) 14980 FMV Humanitarian Aid Marantha World Revival 4301 W Diversey Chicago IL 60639 363338196 501(c)(3) 30000 FMV Humanitarian Aid Portage Perspectives 816 Paquerett Ct Ballwin MO 63021 760809124 501(c)(3) 6000 FMV Humanitarian Aid WORD Ministries 4506 Marlborough Dr Okemos MI 48864 382255209 501(c)(3) 5861 FMV Humanitarian Aid Love Community 220 S Laora St Anaheim CA 92085 956006173 501(c)(3) 0 258236 FMV Clothing, Shoes & Medical Supplies Humanitarian Aid 24 Procedure for Monitoring Grants in the U.S.: Part I, Line 2: Schedule I, Part I, Line 2: The monitoring process involves two major steps: (1)the verification of receipt, and the (2)Distribution Report. First, the verification of receipt is accomplished by receiving the Letter of Receipt from the consignee. This is done upon receipt of the shipment. The second step is the Distribution Report, which is due within 90 days of the consignee receiving the aid. This report includes details of the distribution of aid and includes impact stories and, when possible, pictures. X 649610 FMV-Sales Price X 4923093 FMV-Sales Price X 99 6562606 FMV-Sales Price X 21 6511695 FMV-Sales Price X Toys and Sporting Goods 16 399105 FMV-Sales Price X Construction 27 7874714 FMV-Sales Price X School and Office Supplies 18 246913 FMV-Sales Price 0 0 0 0 Form 990, Part VI, Section B, line 11 The Form 990 was prepared by an independent CPA firm and was reviewed by the Finance Department before being emailed to the board of directors for review prior to being filed with the IRS. Form 990, Part VI, Section B, line 12c In addition to annual disclosure forms, the financial team monitors all transactions as they are processed. Any potential conflicts are brought the board. The member with a potential conflict leaves the meeting, does not participate in the consideration of the matter and does not vote. The Board then must determine if the transaction is in the interests of the organization, the transaction cannot be achieved at a more reasonable expense, and with the same or better results using an entity or person not affiliated with a member of the Board, and if any economic benefit in which the Director might participate is "reasonable." Form 990, Part VI, Section B, line 15 The CEO, COO, and all executives within the organization with the exception of the Assistant CFO and Assistant Secretary are all "on loan" to GAiN from GAiN's related organization Campus Crusade for Christ International at no cost to GAiN. GAiN does not pay the salary of any of these staff. All salaried employees have their job rated by related organization, Campus Crusade for Christ International, and have their pay based on an established scale. Form 990, Part VI, Section C, line 19 These documents are available upon request via email, fax, or US mail. They can also be accessed through our parent organization - Campus Crusade for Christ International. Form 990, Page 11, Part XI, Line 2c Audit Committee Process The organization has a committee that assumes responsibility for oversight of audit of its financial statements and selection of an independent accountant. This process has not changed since the prior year. Schedule G, Part I, Line 2b, Column (v) Explanation of Fundraising Payments The fees paid to fundraisers on Schedule G and on Form 990, Page 10, Part IX, line 11e do not include $205,694 of printing, postage, and other direct expenses reimbursed to professional fundraisers. Form 990 Page 10, Lines 5-10 Officer, Director, and employee compensation GAiN International has no payroll. The compensation expenses reported on Form 990, Page 10, Part IX, are paid to "Leased Employees" from Campus Crusade For Christ International. West Twin Creek Water Company Arrowhead Springs San Bernardino CO 92414 956226373 Acquire and dispose of certain water rights in San Bernadino county CA 501(c)(12) Campus Crusade For Christ International Northeastern Bible College 350 5th Avenue Suite 1500 New York NY 10118 221546174 Educational subsidiary of King's College NJ 501(c)(3) 2 Campus Crusade For Christ International Universidad Iberoamericana De Lider Azgo Inc 13781 SW 84th St APt F Miami FL 33183 650751192 Latin America School of Theology FL 501(c)(3) 7 Campus Crusade For Christ International Arrowhead Conferences and Events Inc 300 E State St 470 Relands CA 92373 330145782 Assists 501(c)(3) organizations in setting up meetings/seminars, etc. CA 501(c)(3) 7 Campus Crusade For Christ International Del Rosa Mutual Water Co Arrowhead Springs San Bernardino CA 92414 950676804 Acquire water rights for the mutual use and benefit of stockholders CA 501(c)(12) Campus Crusade For Christ International Figueroa Street Foundation Inc Arrowhead Springs San Bernardino CA 92414 330062791 Grant material and spiritual aid to the needy CA 501(c)(3) 7 Campus Crusade For Christ International International Leadership University 100 Lake Hart Drive MC 3900 Orlando FL 32832 593441045 Developing and education future leaders CA 501(c)3) 7 Campus Crusade For Christ International International School of Leadership Inc 100 Lake Hart Drive MC 3900 Orlando FL 32832 931217954 Development of worldwide national church leaders FL 501(c)(3) 2 Campus Crusade For Christ International King's College 350 5th Avenue Suite 1500 New York NY 10118 131810448 Not for profit college NY 501(c)(3) 2 Campus Crusade For Christ International New York Foundation for Leadership 221 North Figueroa St Sutie 1200 Los Angeles CA 90012 460470325 Educational subsidiary of King's College CA 501(c)(3) 13 Campus Crusade For Christ International Great Commission Foundation of Campus Crusade for Christ 100 Lake Hart Drive Orlando FL 32832 952814920 Create and Administer Gifts CA 501(c)(3) 7 Campus Crusade For Christ International Campus Crusade for Christ International 100 Lake Hart Drive Orlando FL 32832 Reaching those around the world with the Gospel of Jesus Christ CA 501(c)(12) 7 N/A The Bright Media Foundation Inc 100 Lake Hart Drive Orlando FL 32832 954855163 Preserve and advance the literary legacy of the founders of CCCI CA 501(c)(3) 7 Campus Crusade For Christ International Arrowhead Water & Power LLC 100 Lake Hart Drive Orlando FL 32832 200243734 Acquire & hold water rights CA Campus Crusade for Christ Internatioanl N/A 0 0 Lake Hart Property Management Company Inc 100 Lake Hart Drive Orlando FL 32832 593710704 Real estate/property management FL Campus Crusade for Christ International C Here's Life Publishers Inc 100 Lake Hart Drive Orlando FL 32832 952883425 Publishing CA Campus Crusade for Christ International C Inspirational Films Inc 100 Lake Hart Drive Orlando FL 32832 956006173 Film making DE Campus Crusade for Christ International C University Development Inc 100 Lake Hart Drive Orlando FL 32832 953300465 Real estate development CA Campus Crusade for Christ International C Arrowhead Springs Corp 100 Lake Hart Drive Orlando FL 32832 421559497 Ownership and operation of real estate CA Campus Crusade for Christ International C Randolph Productions 17935 Sky Part Circle Suite K Irvine CA 92614 330121328 Production and media distributions CA Campus Crusade for Christ International C 0 1 1 0 1 0 0 0 0 0 0 1 1 0 1 1 0 0 NA