Cambodia Christian Ministries

“The Form 990 was prepared by the organizations independent CPA. A complete copy of Form 990 was provided to the organizations governing body prior to filing. Board members were given the opportunity to review the return and ask questions prior to authorization for filing.”

“The organizations governing body consists of voting directors and officers.”

“The organization requires officers, directors, trustees, and key employees to disclose potential conflicts of interest on an annual basis. Potential conflicts are reviewed by the governing body. Individuals with a conflict are required to recuse themselves from discussion and voting on related matters.”

“The compensation of the organizations top management official and key employees is reviewed and approved by independent members of the governing body. The organizations process includes consideration of the individuals responsibilities, experience, and performance, and review of comparable compensation information when available. The approval and basis for compensation decisions are contemporaneously documented in the organizations records.”

“The compensation of the organizations top management official and key employees is reviewed and approved by independent members of the governing body. The organizations process includes consideration of the individuals responsibilities, experience, and performance, and review of comparable compensation information when available. The approval and basis for compensation decisions are contemporaneously documented in the organizations records.”

“The Organization did not obtain an independent financial statement audit for the year ended June 30, 2025. The Organization is not required under Texas law to obtain an audit, and the Organizations governing body determined that the cost of an audit was not necessary or practical based on the Organizations size, operations, and available resources. The Organization maintains financial controls and oversight through internal review of financial activity, approval of expenditures, and use of outside accounting/tax services as needed.”

“The Organizations governing body includes individuals who may have personal or professional relationships with other members of the governing body. The Organization is aware of the importance of maintaining independence and avoiding conflicts of interest. The Organization has adopted governance controls intended to protect the Organization and ensure decisions are made in the best interest of the Organization, including the following: Board members are expected to disclose potential conflicts of interest as they arise. Board members with a conflict are expected to recuse themselves from discussion and voting on the matter. The Organization documents board actions. The Organizations books and records are maintained by the person listed in Part VI, line 20.”

“The organization makes its governing documents, conflict of interest policy, and finacnial statements avalible to the public upon request.”

“Schedule F The Organization conducts program service activities outside the United States in Cambodia. The Organization incurred expenses and conducted activities outside the United States in support of its exempt purposes, including medical missions, education, and orphan care. The Organization maintains oversight of foreign expenditures through internal approvals, documentation requirements, and review of supporting records.”

“The Organization conducts a significant portion of its exempt activities in Cambodia, including medical missions, Christian education, and orphan care. To carry out these activities, the Organization contracts with individuals located in Cambodia to provide local program services and administrative support necessary for operations in remote villages. Contracted labor in Cambodia may include services such as program coordination, translation, transportation, clinic support, facility oversight, and other operational services. The Organization uses contracted labor to ensure continuity of services and to support program delivery in areas where volunteer presence is limited. The Organization maintains oversight of foreign activities through approval of budgets, review of supporting documentation, and periodic monitoring by Organization leadership. Payments are made based on documented services and are subject to internal review and approval procedures.”

“Allocation of Depreication/wages between the main programs 258794. 0. 0.”

“Contracted Labor Orphan Care 53050. 53050.”

“Contracted Labor Leadercare 28481. 28481.”

“Contracted Labor Physicians 21826. 21826.”

“Contracted Labor CBS 13423. 13423.”

“bank fees 1810. 1810.”