Civic Intelligence

Christian Aid Ministries

EIN 34-1344364 • 501(c)3 • Berlin, OH

Profile

CAMs primary purpose is to provide a trustworthy and efficient channel for Amish, Mennonite, and other conservative Anabaptist groups and individuals to minister to physical and spiritual needs around the world. Annually, CAM distributes (continued)

PO Box 360Berlin, OH 44610

www.christianaidministries.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

13th percentile

0.02x

Higher debt load relative to assets than 13% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Liabilities / Revenue

6th percentile

0.01x

Higher debt load relative to revenue than 6% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Net Margin

65th percentile

11%

Higher net margin than 65% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Top Officer Pay

7th percentile

$142,915

Higher top officer pay than 7% of similar nonprofits.

Top officer pay equals 0.1% of source-year revenue.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Asset Growth

84th percentile

18%

Faster asset growth than 84% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Revenue Growth

64th percentile

14%

Faster revenue growth than 64% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Assets

Up

$123,399,642

Up $26,257,664 (+27%) from 2022

Liabilities

Down

$2,116,159

Down $171,668 (-7.5%) from 2022

Net Assets

Up

$121,283,483

Up $26,429,332 (+28%) from 2022

Revenue

Up

$168,698,926

Up $19,882,606 (+13%) from 2022

Expenses

Down

$150,618,691

Down $4,699,538 (-3.0%) from 2022

Net Income

Up

$18,080,235

Up $24,582,144 (+378%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$150M$100M$50M$0Assets 2010: $47,214,064Liabilities 2010: $2,527,716Net Assets 2010: $44,686,3482010Assets 2011: $94,219,075Liabilities 2011: $2,188,695Net Assets 2011: $92,030,3802011Assets 2012: $49,831,395Liabilities 2012: $2,571,002Net Assets 2012: $47,260,3932012Assets 2013: $47,045,296Liabilities 2013: $2,532,612Net Assets 2013: $44,512,6842013Assets 2014: $56,122,820Liabilities 2014: $2,210,311Net Assets 2014: $53,912,5092014Assets 2015: $54,413,245Liabilities 2015: $1,729,538Net Assets 2015: $52,683,7072015Assets 2016: $61,759,987Liabilities 2016: $2,260,360Net Assets 2016: $59,499,6272016Assets 2017: $69,275,110Liabilities 2017: $1,864,352Net Assets 2017: $67,410,7582017Assets 2018: $78,211,357Liabilities 2018: $1,710,627Net Assets 2018: $76,500,7302018Assets 2019: $89,714,568Liabilities 2019: $1,816,618Net Assets 2019: $87,897,9502019Assets 2021: $104,583,204Liabilities 2021: $2,156,999Net Assets 2021: $102,426,2052021Assets 2022: $97,141,978Liabilities 2022: $2,287,827Net Assets 2022: $94,854,1512022Assets 2024: $123,399,642Liabilities 2024: $2,116,159Net Assets 2024: $121,283,4832024

Highlighted filing

2024

Assets$123,399,642
Liabilities$2,116,159
Net Assets$121,283,483

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200M$150M$100M$50M$0-$50MExpenses 2010: $150,445,8232010Expenses 2011: $139,489,2482011Expenses 2012: $136,743,6562012Revenue 2013: $94,806,992Expenses 2013: $97,964,894Net Income 2013: -$3,157,9022013Revenue 2014: $106,431,821Expenses 2014: $97,176,765Net Income 2014: $9,255,0562014Revenue 2015: $111,193,539Expenses 2015: $112,512,771Net Income 2015: -$1,319,2322015Revenue 2016: $119,173,003Expenses 2016: $112,510,702Net Income 2016: $6,662,3012016Revenue 2017: $130,131,358Expenses 2017: $122,451,700Net Income 2017: $7,679,6582017Revenue 2018: $141,460,262Expenses 2018: $132,123,290Net Income 2018: $9,336,9722018Revenue 2019: $130,925,748Expenses 2019: $119,880,330Net Income 2019: $11,045,4182019Revenue 2021: $161,357,827Expenses 2021: $136,904,764Net Income 2021: $24,453,0632021Revenue 2022: $148,816,320Expenses 2022: $155,318,229Net Income 2022: -$6,501,9092022Revenue 2024: $168,698,926Expenses 2024: $150,618,691Net Income 2024: $18,080,2352024

Highlighted filing

2024

Revenue$168,698,926
Expenses$150,618,691
Net Income$18,080,235

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$123$2.12$121$169$151$18.1
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$97.1$2.29$94.9$149$155$6.50
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$105$2.16$102$161$137$24.5
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$89.7$1.82$87.9$131$120$11.0
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$78.2$1.71$76.5$141$132$9.34
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$69.3$1.86$67.4$130$122$7.68
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$61.8$2.26$59.5$119$113$6.66
2015Detailed filing. Detailed filing data is available for this year.$54.4$1.73$52.7$111$113$1.32
2014Detailed filing. Detailed filing data is available for this year.$56.1$2.21$53.9$106$97.2$9.26
2013Detailed filing. Detailed filing data is available for this year.$47.0$2.53$44.5$94.8$98.0$3.16
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$49.8$2.57$47.3$137
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$94.2$2.19$92.0$139
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$47.2$2.53$44.7$150
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 22, 2025
Return Version
2024v5.2
Gross Receipts
$170,051,201
Mission and Program Overview

Mission

CAMs primary purpose is to provide a trustworthy and efficient channel for Amish, Mennonite, and other conservative Anabaptist groups and individuals to minister to physical and spiritual needs around the world. Annually, CAM distributes (continued)

Balance Sheet Detail
LineBeginningEndChange
Assets
Inventories for Sale or Use$32,981,261$46,732,704▲ $13,751,443
Savings and Temporary Cash Investments$30,120,358$33,515,472▲ $3,395,114
Land, Buildings, and Equipment, Net$20,454,836$23,392,332▲ $2,937,496
Cash and Non-Interest-Bearing Accounts$15,588,116$14,250,844▼ $1,337,272
Investments Other Securities$2,378,438$2,635,730▲ $257,292
Pledges and Grants Receivable$1,237,197$900,458▼ $336,739
Investments in Publicly Traded Securities$476,485$479,000▲ $2,515
Prepaid Expenses and Deferred Charges$394,393$415,708▲ $21,315
Other Notes and Loans Receivable, Net$388,227$371,787▼ $16,440
Accounts Receivable$10,328--
Total Assets$104,692,319$123,399,642▲ $18,707,323
Other Assets Total$662,680$705,607▲ $42,927
Liabilities
Accounts Payable and Accrued Expenses$1,729,864$1,644,859▼ $85,005
Other Liabilities$487,212$421,300▼ $65,912
Unsecured Notes Loans Payable$50,000$50,000→ $0
Total Liabilities$2,267,076$2,116,159▼ $150,917
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$85,175,877$103,175,587▲ $17,999,710
Net Assets With Donor Restrictions$17,249,366$18,107,896▲ $858,530
Total Net Assets Fund Balance$102,425,243$121,283,483▲ $18,858,240
Total Liabilities and Net Assets / Fund Balance$104,692,319$123,399,642▲ $18,707,323

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$13,799,549$5,076,672$18,876,221
Equipment$3,216,239$8,769,277$11,985,516
Other Land Buildings$4,401,942-$4,401,942
Land$1,974,602-$1,974,602
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
David N TroyerPresidentPT$66,293$76,622$142,915
Philip TroyerVice PresidentFT$121,708-$121,708
Cornelius MartinHighest compensated employeeFT$116,847-$116,847
Jon StoltzfusHighest compensated employeePT$111,210-$111,210
Mark NoltHighest compensated employeeFT$110,780-$110,780
D GHighest compensated employeeFT$107,574-$107,574
Clarence V QuevedoHighest compensated employeeFT$103,134-$103,134
Weston ShowalterExecutive CommitteeFT$98,318-$98,318
James R MulletTreasurerPT$94,488-$94,488
James YoderExecutive CommitteePT$86,653-$86,653
Jay StoltzfusExecutive CommitteeFT$82,729-$82,729
James B MulletDirectorPT$19,815-$19,815
Japheth NoltSecretary-$6,200-$6,200
Tommy WaglerChairman-$6,000-$6,000
Wendell MillerVice Chairman-$3,750-$3,750
Michael HershbergerDirector-$3,000-$3,000
Robert ShowalterDirector-$2,000-$2,000
Scott P HooverFinance Officer-$2,000-$2,000
Ben S StoltzfusDirector-$1,500-$1,500
Wendell HollingerDirector-$1,500-$1,500

Highest Paid Contractors

ContractorServicesLocationCompensation
Lamar CompaniesBillboard rentalPO Box 746966, Atlanta, GA 30374$2,321,649
RMA Services LtdEmployee leasing3507 US Route 62, Millersburg, OH 44654$1,789,885
Orion Marine USA LLCShipping265 Post Avenue Suite 333, Westbury, NY 11590$1,605,036
Panorama Consulting GroupIT ConsultingPO Box 3488, Englewood, CO 80155$992,796
Clear Channel OutdoorBillboard rentalPO Box 847247, Dallas, TX 75284$966,001
Revenue and Support

Revenue Composition

Contributions and Grants
$167,834,889
Program Service Revenue
$0
Investment Income
$429,327
Other Revenue
$434,710
All Other Contributions
$167,834,889
Change in Net Assets
$18,080,235

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
Yes

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Drugs and Medical Supplies172$54,501,846Fair value
Clothing and Household Goods-$18,060,395Fair value
Food Inventory62$696,661Fair value
Cars and Other Vehicles2$64,000Fair value
Other Non Cash Contri Table22$45,649Fair value
Other Non Cash Contri Table14$23,975Fair value
Books and Publications-$18,393Fair value
Other Non Cash Contri Table2$6,007Fair value
Total Noncash Contributions274$73,416,926-

Audited Revenue Reconciliation

Revenue per Audited Statements
$168,698,926
Revenue Not Reported on Form 990
$2,772,349
Total Revenue per Audited Statements
$171,471,275
Total Revenue per Form 990
$168,698,926
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$107,098,011
Other Expenses$33,505,450
Salaries, Compensation, and Employee Benefits$10,015,230
Total Fundraising Expense$2,054,023
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$105,461,298--$105,461,298
Other Expenses$12,236,086--$12,236,086
Other Salaries and Wages$6,344,873$1,090,753$497,593$7,933,219
Office Expenses$1,866,341$381,900$532,611$2,780,852
Travel$2,510,731$112,108$97,911$2,720,750
Fees for Services Other$1,566,405$529,037$195,839$2,291,281
Depreciation Depletion$1,279,805$232,877-$1,512,682
Grants to Domestic Orgs$1,186,272--$1,186,272
Payroll Taxes$851,836$106,714$48,584$1,007,134
Occupancy$723,699$83,301$39,173$846,173
Information Technology$136,030$445,966$34,805$616,801
Current Officers, Directors, Trustees, and Key Employees$225,172$269,405$80,209$574,786
Advertising$11,716$82$439,104$450,902
Grants to Domestic Individuals$450,441--$450,441
Other Employee Benefits$281,443$31,863$18,876$332,182
Conferences and Meetings$273,131$19,683$2,798$295,612
All Other Expenses$197,445$989$5,170$203,604
Comp Disqual Persons$69,842$38,590$59,477$167,909
Fees for Services Accounting$29,999$71,911-$101,910
Fees for Services Legal$35,561$19,463-$55,024
Insurance$24,274$1,620$939$26,833
Royalties$2,139-$934$3,073
Total Functional Expenses$145,128,406$3,436,262$2,054,023$150,618,691

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$152,613,035
Expenses per Audited Statements$150,618,691
Total Expenses per Form 990$150,618,691
Expenses Not Reported on Form 990$1,994,344
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Christian Fellowship Prison MinistrFredericksburg, OH501c3Prison ministry$465,523
Living Word Believers ChurchWolfe City, TX501c3Refugee ministry$300,000
All Nations Bible TranslatorsState College, PA501c3Operations$135,000
ARC MinistryStrawberry, AR501c3Refugee ministry$130,000
Streetlight Christian MinistrySacramento, CA501c3Refugee ministry$100,000
Christian Aid Ministries FoundationBerlin, OH501c3Operations-

International Summary

Offices
15
Employees
447
Spending
$129,812,194

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Sub-Saharan AfricaGrant making--3$26,188,073
Middle East and North AfricaGrant makingEducational212$21,627,836
Central America and the CaribbeanGrant makingClinics dev prj238$21,284,421
Europe including Iceland and GreenlandGrant makingCharitable aid124$21,170,382
Russia and Neighboring StatesGrant making-25$18,378,867
South AsiaGrant making--172$12,143,792
Central America and the CaribbeanProgram servicesRefugee discipleship293$3,654,385
East Asia and the PacificGrant makingDevelopment12$1,621,641
South AmericaGrant making---$1,485,729
Europe including Iceland and GreenlandProgram servicesDevelopment19$1,141,952
North America Not the United StatesGrant making--4$434,972
Sub-Saharan AfricaProgram services--2$310,183
Russia and Neighboring StatesProgram services--4$163,724
Middle East and North AfricaProgram services-255$144,005
East Asia and the PacificProgram servicesDiscipleship224$57,800
North America Not the United StatesProgram services---$4,432
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Marcus TroyerSon of officerCompensationNo$74,093
Lucas MillerSon-in-law to board memberCompensationNo$38,950
Janessa HershbergerDaughter of officerCompensationNo$15,307
Heidi MulletDaughter of officerCompensationNo$13,368
Lauren YoderDaughter of officerCompensationNo$13,315
Alexa TroyerDaughter of officerCompensationNo$10,398
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Planned Giving Liabilities$375,233
Lease Liabilities$46,067
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Officer directors etc family relationship Part VI line 2

David Troyer and Philip Troyer have a family relationship.

Form 990 governing body review Part VI line 11

CAMs president, secretary, and treasurer review Form 990 prior to its filing with the Internal Revenue Service.

Conflict of interest policy compliance Part VI line 12C

The governing board is charged with the responsibility of monitoring compliance with CAMs conflict of interest policy. Board members must affirm that they have received a copy of the policy, that they understand the policy, that they agree to comply with the policy, and that they must always act in the best interest of the organization. A complete copy of the policy may be acquired by contacting the organizations business office.

CEO executive director top management comp Part VI line 15A

The compensation of the president is reviewed annually by the executive counsel of the governing board. Comparative and other data is used to determine the proposed level of compensation. The recommendation is presented to the governing board for approval. Board action is recorded in the board minutes.

Other officer or key employee compensation Part VI line 15B

Compensation is determined for CAMs vice president and secretary following the same procedure as described for CAMs president, except that one board member, who is a family member of the secretary, votes on the compensation proposal.

Governing documents etc available to public Part VI line 19

CAM includes its financial statements in its annual report. The annual report is distributed to CAMs donor base. Copies of financial statements and other governing documents are also available upon request. These documents may also be inspected at CAMs headquarters located in Berlin, Ohio.

Filing and Contact Details

Filer

Filer Name
Christian Aid Ministries
EIN
34-1344364
In Care Of
% James R Mullet
Phone
3308932428
Address
PO Box 360, Berlin, OH 44610

Signing Officer

Name
James R Mullet
Title
Treasurer
Phone
3308932428
Signed
2025-07-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David N Troyer
Formed
1981
Legal Domicile
Oh
Voting Board Members
9
Independent Board Members
8
Employees
292
Volunteers
35,341

Preparer

Firm
Payne White and Schmutz CPA Pa
Address
114 WN 1ST STREET, SENECA, SC 29678
Preparer
Mark a Payne CPA
Phone
8648821937
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Other changes in net assets were as follows:Change in value of annuities and trusts $22,512

General explanation attachment

Part I and III, Line 1 (continuation):millions of pounds of food, clothing, medicines, seeds, Bibles, Bible story books, and other Christian literature. Much of the aid goes to needy children, orphans, and Christian families. CAM also helps families provide for themselves through the Family-Self-Support and SALT Microfinance Solutions programs.CAMS Disaster Response Services and Rapid Response Teams coordinate volunteers to help clean up and rebuild for victims of natural disasters in the USA. The Conservative Anabaptist Service Program (CASP) provides an ethical, Selective Service System - approved place of employment for conscientious objectors to serve in case of a draft. Our International Crisis program helps people around the world who suffer from war, famine, and natural disasters. CAM also installs Gospel billboards along Americas major highways, supports several church-planting efforts, and operates two overseas medical clinics.CAMs main purposes of giving material aid are: 1)to help and encourage Gods people and 2)to help bring the Gospel to a lost and dying world.CAM has staff and/or warehouses and distribution networks in Romania, Moldova, Ukraine, Haiti, Nicaragua, Liberia, Israel, Greece and Kenya. Part V, Line 4B Disclosure:CAM also has foreign bank accounts in RO, KE, IS, GR, and, OC.

Financial Statement Notes

Part XI, Line 2D-Other revenue included on Sch D but not on 990

For explanation, see overflow statement, page 1.

Part XII, Line 2D-Other expenses included on Sch D but not on 990

For explanation, see overflow statement, page 1.

Part X, Line 2-Text in footnote regarding FIN 48 (ASC 740)

For uncertainty in an income tax position, CAMs policy is to record a liability for any tax position taken that is beneficial to CAM, including any related interest and penalties, when it is more likely than not the position taken by management with respect to a transaction or class of transactions will be overturned by a taxing authority upon examination. Penalties and interest related to underpayment of income taxes are not recorded as income taxes but as penalties and interest expense. Management believes there are no such positions for either the current year or prior years, and accordingly, no liability has been accrued.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0Other Programs: CAMs food distribution programs reach out to needy families, elderly people, and widows, widowers, or abandoned wives in numerous countries. CAMs Disaster Response Services coordinates volunteers to clean up and rebuild in natural disaster areas of the United States. CAM has numerous other programs and projects including child/school sponsorship, orphan sponsorship, water-related programs, self-help resources and microfinance, search and rescue, billboard evangelism, seed distribution, and various other humanitarian programs.
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IRS990/MissionDesc0CAMs primary purpose is to provide a trustworthy and efficient channel for Amish, Mennonite, and other conservative Anabaptist groups and individuals to minister to physical and spiritual needs around the world. Annually, CAM distributes (continued)
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