Civic Intelligence

Elam Ministries

EIN 58-2134253 • 501(c)3 • Alpharetta, GA

Profile

Elam's mission is to strengthen and expand the Church by training leaders and workers for effective ministry of the gospel; equipping the Church with resources to minister to people; and to send leaders and workers to strengthen existing churches, (continued on Schedule O) (continued from Part III, line 1) establish new churches and provide relief for the persecuted and the poor.

5755 Northpoint Parkway 217Alpharetta, GA 30022

www.elam.com

Siviq Scores

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

Liabilities / Assets

24th percentile

0.03x

Higher debt load relative to assets than 24% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

10th percentile

0.01x

Higher debt load relative to revenue than 10% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

43rd percentile

1.8%

Higher net margin than 43% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

47th percentile

$177,188

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 1.4% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

60th percentile

7.5%

Faster asset growth than 60% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

38th percentile

1.8%

Faster revenue growth than 38% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$3,464,356

Up $242,528 (+7.5%) from 2023

Liabilities

Up

$96,541

Up $26,521 (+38%) from 2023

Net Assets

Up

$3,367,815

Up $216,007 (+6.9%) from 2023

Revenue

Up

$12,289,673

Up $221,739 (+1.8%) from 2023

Expenses

Up

$12,073,666

Up $285,023 (+2.4%) from 2023

Net Income

Down

$216,007

Down $63,284 (-23%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $1,516,585Liabilities 2010: $982,109Net Assets 2010: $534,4762010Assets 2011: $2,384,848Liabilities 2011: $352,045Net Assets 2011: $2,032,8032011Assets 2012: $3,091,690Liabilities 2012: $366,182Net Assets 2012: $2,725,5082012Assets 2013: $3,217,116Liabilities 2013: $375,353Net Assets 2013: $2,841,7632013Assets 2014: $2,945,413Liabilities 2014: $369,450Net Assets 2014: $2,575,9632014Assets 2015: $1,906,537Liabilities 2015: $297,043Net Assets 2015: $1,609,4942015Assets 2016: $1,879,888Liabilities 2016: $306,832Net Assets 2016: $1,573,0562016Assets 2017: $2,670,707Liabilities 2017: $620,232Net Assets 2017: $2,050,4752017Assets 2018: $2,102,183Liabilities 2018: $708,598Net Assets 2018: $1,393,5852018Assets 2019: $1,997,206Liabilities 2019: $285,872Net Assets 2019: $1,711,3342019Assets 2020: $3,750,510Liabilities 2020: $56,451Net Assets 2020: $3,694,0592020Assets 2021: $5,679,728Liabilities 2021: $222,507Net Assets 2021: $5,457,2212021Assets 2022: $3,301,812Liabilities 2022: $429,295Net Assets 2022: $2,872,5172022Assets 2023: $3,221,828Liabilities 2023: $70,020Net Assets 2023: $3,151,8082023Assets 2024: $3,464,356Liabilities 2024: $96,541Net Assets 2024: $3,367,8152024

Highlighted filing

2024

Assets$3,464,356
Liabilities$96,541
Net Assets$3,367,815

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $4,236,4972010Expenses 2011: $3,707,5092011Expenses 2012: $5,908,9772012Revenue 2013: $5,537,488Expenses 2013: $5,411,333Net Income 2013: $126,1552013Revenue 2014: $7,168,183Expenses 2014: $7,433,983Net Income 2014: -$265,8002014Revenue 2015: $5,620,215Expenses 2015: $6,584,771Net Income 2015: -$964,5562015Revenue 2016: $5,474,079Expenses 2016: $5,490,809Net Income 2016: -$16,7302016Revenue 2017: $7,379,304Expenses 2017: $6,907,829Net Income 2017: $471,4752017Revenue 2018: $7,327,618Expenses 2018: $7,988,011Net Income 2018: -$660,3932018Revenue 2019: $8,829,573Expenses 2019: $8,511,587Net Income 2019: $317,9862019Revenue 2020: $10,917,052Expenses 2020: $8,932,018Net Income 2020: $1,985,0342020Revenue 2021: $12,042,641Expenses 2021: $10,279,479Net Income 2021: $1,763,1622021Revenue 2022: $9,421,502Expenses 2022: $12,006,206Net Income 2022: -$2,584,7042022Revenue 2023: $12,067,934Expenses 2023: $11,788,643Net Income 2023: $279,2912023Revenue 2024: $12,289,673Expenses 2024: $12,073,666Net Income 2024: $216,0072024

Highlighted filing

2024

Revenue$12,289,673
Expenses$12,073,666
Net Income$216,007

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.46$0.10$3.37$12.3$12.1$0.22
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.22$0.07$3.15$12.1$11.8$0.28
2022Detailed filing. Detailed filing data is available for this year.$3.30$0.43$2.87$9.42$12.0$2.58
2021Detailed filing. Detailed filing data is available for this year.$5.68$0.22$5.46$12.0$10.3$1.76
2020Detailed filing. Detailed filing data is available for this year.$3.75$0.06$3.69$10.9$8.93$1.99
2019Detailed filing. Detailed filing data is available for this year.$2.00$0.29$1.71$8.83$8.51$0.32
2018Detailed filing. Detailed filing data is available for this year.$2.10$0.71$1.39$7.33$7.99$0.66
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.67$0.62$2.05$7.38$6.91$0.47
2016Detailed filing. Detailed filing data is available for this year.$1.88$0.31$1.57$5.47$5.49$0.02
2015Detailed filing. Detailed filing data is available for this year.$1.91$0.30$1.61$5.62$6.58$0.96
2014Detailed filing. Detailed filing data is available for this year.$2.95$0.37$2.58$7.17$7.43$0.27
2013Detailed filing. Detailed filing data is available for this year.$3.22$0.38$2.84$5.54$5.41$0.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.09$0.37$2.73$5.91
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.38$0.35$2.03$3.71
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.52$0.98$0.53$4.24
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 7, 2025
Return Version
2024v5.2
Gross Receipts
$12,289,673
Mission and Program Overview

Mission

Elam's mission is to strengthen and expand the Persian-speaking church by training leaders for fruitful,effective ministry; equipping the Persian-speaking church with Bibles and resources for evangelism and discipleship; and sending the Gospel through trained evangelists, church-planters and the media.

Strengthen and expand the Church by training leaders and workers for effective ministry of the Gospel.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,976,966$2,404,773▲ $427,807
Savings and Temporary Cash Investments$412,293$491,515▲ $79,222
Land, Buildings, and Equipment, Net$301,021$283,818▼ $17,203
Pledges and Grants Receivable$200,000$150,000▼ $50,000
Prepaid Expenses and Deferred Charges$331,548$134,250▼ $197,298
Total Assets$3,221,828$3,464,356▲ $242,528
Liabilities
Accounts Payable and Accrued Expenses$66,180$96,370▲ $30,190
Grants Payable$3,840$171▼ $3,669
Total Liabilities$70,020$96,541▲ $26,521
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,157,029$1,738,563▲ $581,534
Net Assets Without Donor Restrictions$1,994,779$1,629,252▼ $365,527
Total Net Assets Fund Balance$3,151,808$3,367,815▲ $216,007
Total Liabilities and Net Assets / Fund Balance$3,221,828$3,464,356▲ $242,528

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$226,460$240,728$467,188
Equipment$36,814$175,723$212,537
Other Land Buildings$20,544$52,072$72,616
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
David YeghnazarPresident, Elam Ministries, Inc.FT$177,188$177,188

Board Members and Trustees

NameTitle
Samuel YeghnazarChairman of the Board
Andrew YeghnazarDirector
Kathy GiskeDirector
Mohamad Reza RoshanzamirDirector
Tom WallerDirector
Pete Dunn - Non-voting MemberEmeritus
Ann BuwaldaSecretary
David ParisTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$12,426,802
Program Service Revenue
$0
Investment Income
$25,882
Other Revenue
$-163,011
All Other Contributions
$12,426,802
Change in Net Assets
$216,007

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded9$471,992Fair Market Value (FMV)
Total Noncash Contributions9$471,992-

Audited Revenue Reconciliation

Revenue per Audited Statements
$12,289,673
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$12,289,673
Total Revenue per Form 990
$12,289,673
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$7,214,732
Other Expenses$2,447,084
Salaries, Compensation, and Employee Benefits$2,411,850
Total Fundraising Expense$568,206
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$7,208,732--$7,208,732
Other Salaries and Wages$1,126,373$229,340$310,730$1,666,443
Conferences and Meetings$1,187,868$2,310$26,467$1,216,645
Other Employee Benefits$268,759$48,100$68,296$385,155
Travel$291,907$6,198$60,356$358,461
Fees for Services Other$282,180$9,115$4,405$295,700
Office Expenses$168,476$19,292$17,362$205,130
Current Officers, Directors, Trustees, and Key Employees$160,103$903$16,182$177,188
Payroll Taxes$97,469$17,444$24,768$139,681
Fees for Services Accounting-$86,535-$86,535
Depreciation Depletion$37,994$7,130$4,350$49,474
Pension Plan Contributions$30,272$5,418$7,693$43,383
Occupancy$22,455$3,490$1,653$27,598
Other Expenses$7,403$948$6,249$14,600
Fees for Services Legal-$6,082-$6,082
Grants to Domestic Orgs$6,000--$6,000
Advertising$539-$75$614
Total Functional Expenses$1,187,823$0$26,467$1,214,290

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$12,073,666
Total Expenses per Audited Statements$12,073,666
Total Expenses per Form 990$12,073,666
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
2414 WorldCharlottesville, VA501(c)3Support$6,000

International Summary

Offices
0
Employees
0
Spending
$7,849,390

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
Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, BelgiumProgram ServicesGrants00$5,496,815
Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, BelgiumProgram ServicesTraining, conferences, church planting, and advocacy02$1,192,553
Middle East and North Africa - Algeria, Bahrain, Djibouti, Egypt,Program ServicesGrants00$856,369
North America - Canada and Mexico, but not the United StatesProgram ServicesGrants00$130,884
South America - Argentina, Bolivia, Brazil, Chile, Columbia, Ecuador,Program ServicesGrants00$58,212
Russia and Neighboring StatesProgram ServicesGrants00$46,800
South America - Argentina, Bolivia, Brazil, Chile, Columbia, Ecuador,Software development and technical support-00$35,576
South America - Argentina, Bolivia, Brazil, Chile, Columbia, Ecuador,Software Development-00$32,181
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

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
Louise YeghnazarFamily member of Elam US PresidentEmployeeNo$53,861
Grace YeghnazarFamily member of Elam US PresidentEmployeeNo$25,284
Theo YeghnazarFamily member of Elam US PresidentEmployeeNo$10,156
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

Form 990, Part VI, Section A, line 2

Sam Yeghnazar is the father of David Yeghnazar and Andrew Yeghnazar. Sam Yeghnazar and his wife, Linaria Yeghnazar receive gifts for their ministry from Elam US. Louise Yeghnazar is David Yeghnazar's wife and receives support from Elam US. Reza Roshanzamir is a board member and receives gifts for his ministry from Elam US. Ann Buwalda is a board member and provides legal services, especially as it relates to immigration and naturalization, for Elam US.

Form 990, Part VI, Section B, line 11B

Form 990 is prepared by an independent CPA firm and is reviewed by the organization's top management. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS.

Form 990, Part VI, Section B, line 12C

A conflict of interest questionnaire is sent to each of the board of directors and officers annually. If a board member or officer has a conflict of interest, the completed questionnaire is returned to the outsourced controller for review. If there is a conflict of interest, all independent board members and officers discuss the identified conflict of interest for resolution. If a matter related to a potential conflict were to arise at a board meeting, the interested person would abstain from voting on matters related to the noted conflict.

Form 990, Part VI, Section B, line 15

Question 15a - The President's compensation is reviewed annually and compared to compensation data compiled by the ECFA for leaders of non-profits of similar size and similar purpose. Based on this compensation comparison, and performance, the independent members of the Board of Directors approve any adjustments to the President's annual compensation. The approval is documented in Board of Director meeting minutes. Question 15b - The compensation of other officers was also approved by the independent board of directors based on a compensation study. The approval is documented in the Board minutes.

Form 990, Part VI, Section C, line 19

Governing documents, conflict of interest policy, and audited financial statements are available by request.

Filing and Contact Details

Filer

Filer Name
Elam Ministries
EIN
58-2134253
Phone
7706648800
Address
5755 Northpoint Parkway 217, Alpharetta, GA 30022

Signing Officer

Name
David Yeghnazar
Title
President, Elam Ministries, Inc.
Phone
7706648800
Signed
2025-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Yeghnazar
Formed
1994
Legal Domicile
Ga
Voting Board Members
7
Independent Board Members
5
Employees
33
Volunteers
100

Preparer

Firm
Mersereau Lazenby & Rockas LLC
Address
3469-B Lawrenceville-Suwanee Rd, Suwanee, GA 30024
Preparer
Lois S Lazenby
Phone
7706146800
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C:

The Organization did not change either its oversight process or selection process during the tax year.

Financial Statement Notes

Part X, Line 2:

Elam Ministries Inc. has determined that there are no material uncertain tax positions that require recognition or disclosure in the financial statements.

Raw XML AppendixShowing 400 of 674 raw XML fields

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

Path#Value
IRS990/AccountantCompileOrReviewInd00
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IRS990/AccountsPayableAccrExpnssGrp/EOYAmt096370
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IRS990/ActivityOrMissionDesc0Strengthen and expand the Church by training leaders and workers for effective ministry of the Gospel.
IRS990/AdvertisingGrp/FundraisingAmt075
IRS990/AdvertisingGrp/ProgramServicesAmt0539
IRS990/AdvertisingGrp/TotalAmt0614
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IRS990/BooksInCareOfDetail/PhoneNum07706648800
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt05755 Northpoint Parkway No 217
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IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0177188
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IRS990/Desc0In 2024, God continued to use Elam to strengthen and expand the church in the Iran region. Seventy-four new leaders graduated from our 3-month church-planting course, and over 2,100 believers received evangelism training. Around 800 church planters and Weekly Fellowship leaders nurtured fellowships across the region, supported by 52 weeks of tailored resources. More than 10,000 believers engaged with discipleship through the Safar journey, now available in 10 languages via an app, while the Kalameh app provided over 100,000 people access to digital resources . Scripture distribution remained a key f ocus, with 250,000 New Testaments sent to print and thousands more Gospels shared through trusted networks . Our women's ministry served over 1,000 participants , and 500+ men were equipped through conferences and training. Young people were discipled through sports, Sunday schools, and parent-and-toddler ministries, with over 700 youth taking part in church-led sports programs. In Europe, 2,550 Persian-speaking refugees were reached through evangelism, and 390 were discipled through online courses. Afghan ministry expanded through social media, with Dari content viewed over 1.5 million times, and dozens discipled through online and in-person initiatives. We also provided legal , pastoral, and practical aid to 69 persecuted believers and offered humanitarian relief to 697 families facing severe need .
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IRS990/Form990PartVIISectionAGrp/OfficerInd0X
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IRS990/Form990PartVIISectionAGrp/PersonNm1Ann Buwalda
IRS990/Form990PartVIISectionAGrp/PersonNm2Tom Waller
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IRS990/Form990PartVIISectionAGrp/PersonNm5Mohamad Reza Roshanzamir
IRS990/Form990PartVIISectionAGrp/PersonNm6Andrew Yeghnazar
IRS990/Form990PartVIISectionAGrp/PersonNm7David Paris
IRS990/Form990PartVIISectionAGrp/PersonNm8David Yeghnazar
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Chairman of the Board
IRS990/Form990PartVIISectionAGrp/TitleTxt1Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Emeritus
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt8President, Elam Ministries, Inc.
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IRS990/MissionDesc0Elam's mission is to strengthen and expand the Persian-speaking church by training leaders for fruitful,effective ministry; equipping the Persian-speaking church with Bibles and resources for evangelism and discipleship; and sending the Gospel through trained evangelists, church-planters and the media.
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IRS990/PrincipalOfficerNm0David Yeghnazar
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Elam Ministries Inc. has determined that there are no material uncertain tax positions that require recognition or disclosure in the financial statements.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt1Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt2Middle East and North Africa - Algeria, Bahrain, Djibouti, Egypt,
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt3North America - Canada and Mexico, but not the United States
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt4Russia and Neighboring States
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt5South America - Argentina, Bolivia, Brazil, Chile, Columbia, Ecuador,
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt6South America - Argentina, Bolivia, Brazil, Chile, Columbia, Ecuador,
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt7South America - Argentina, Bolivia, Brazil, Chile, Columbia, Ecuador,
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0Grants
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt1Training, conferences, church planting, and advocacy
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt2Grants
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt3Grants
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt4Grants
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt5Grants
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0Program Services
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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt2Program Services
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt3Program Services

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