Civic Intelligence

Elam Ministries Inc.

990 • Fiscal year 2013 • EIN 58-2134253

Jan 01, 2013 to Dec 31, 2013 • Filed on Oct 14, 2014

Organization Profilewww.elam.com
5755 Northpoint Parkway No 21730022

(770) 664-8800

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

40th percentile

0.12x

Higher debt load relative to assets than 40% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Liabilities / Revenue

27th percentile

0.07x

Higher debt load relative to revenue than 27% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Net Margin

49th percentile

2.3%

Higher net margin than 49% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Top Officer Pay

62nd percentile

$137,254

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Asset Growth

55th percentile

4.1%

Faster asset growth than 55% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Balance Sheet
Liabilities / Assets40th percentile

Assets

Up

$3,217,116

Up $125,426 (+4.1%) from 2012

Net Assets

Up

$2,841,763

Up $116,255 (+4.3%) from 2012

Liabilities

Up

$375,353

Up $9,171 (+2.5%) from 2012

Revenue And Expenses
Liabilities / Revenue27th percentileNet Margin49th percentile

Revenue

$5,537,488

No earlier filing loaded for comparison.

Expenses

Down

$5,411,333

Down $497,644 (-8.4%) from 2012

Net Income

$126,155

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth55th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2013

Assets$3,217,116
Liabilities$375,353
Net Assets$2,841,763
Open 2013 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this 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

2013

Revenue$5,537,488
Expenses$5,411,333
Net Income$126,155
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Oct 14, 2014
Return Version
2013v3.0
Gross Receipts
$5,543,889
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 & expand the Church by training leaders & workers for effective ministry of the Gospel.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$866,866$1,369,419▲ $502,553
Cash and Non-Interest-Bearing Accounts$728,074$1,298,166▲ $570,092
Land, Buildings, and Equipment, Net$408,428$389,192▼ $19,236
Receivables From Officers Etc-$125,000-
Prepaid Expenses and Deferred Charges$41,453$28,204▼ $13,249
Pledges and Grants Receivable$1,046,869$4,135▼ $1,042,734
Other Notes and Loans Receivable, Net-$3,000-
Total Assets$3,091,690$3,217,116▲ $125,426
Liabilities
Mortgage Notes Payable Secured by Investment Property$350,000$350,000→ $0
Accounts Payable and Accrued Expenses$16,182$25,353▲ $9,171
Total Liabilities$366,182$375,353▲ $9,171
Net Assets / Fund Balance
Temporarily Rstr Net Assets$2,017,932$2,072,530▲ $54,598
Unrestricted Net Assets$707,576$769,233▲ $61,657
Total Net Assets Fund Balance$2,725,508$2,841,763▲ $116,255
Total Liabilities and Net Assets / Fund Balance$3,091,690$3,217,116▲ $125,426

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$366,204$70,059$436,263
Other Land Buildings$10,300$36,315$46,615
Equipment$10,534$21,385$31,919
Leasehold Improvements$2,154$4,202$6,356
Compensation and Service Providers
Top Officer Pay62nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
David YeghnazarUS DirectorFT$126,181$11,073$137,254

Board Members and Trustees

NameTitle
Andrew YeghnazarDirector
Kathy GiskeDirector
Reza RoshanzamirDirector
William T DunnDirector
Samuel YeghnazarIntl. Director
Ann BuwaldaSecretary
Tom WallerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$5,494,684
Program Service Revenue
$40,810
Investment Income
$1,994
Other Revenue
$0
All Other Contributions
$5,494,684
Change in Net Assets
$126,155

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,537,488
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$13,000
Total Revenue per Audited Statements
$5,550,488
Total Revenue per Form 990
$5,537,488
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$4,090,843
Salaries, Compensation, and Employee Benefits$673,447
Other Expenses$647,043
Total Fundraising Expense$252,870
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$4,061,602--$4,061,602
Other Salaries and Wages$300,405$39,617$121,253$461,275
Travel$92,434$34,653$31,855$158,942
Conferences and Meetings$137,118-$15,235$152,353
Current Officers, Directors, Trustees, and Key Employees$96,946$6,810$33,498$137,254
Office Expenses$81,636$31,580$12,508$125,724
Fees for Services Other$52,727$2,459$10,800$65,986
Occupancy$27,703$15,983$4,840$48,526
Payroll Taxes$32,338$3,459$11,550$47,347
Fees for Services Accounting-$40,086-$40,086
Depreciation Depletion$19,481$4,202$5,566$29,249
Grants to Domestic Individuals$28,241--$28,241
Other Employee Benefits$20,679$1,378$5,514$27,571
Other Expenses$10,576$9,580$251$20,407
Fees for Services Legal$1,550$4,220-$5,770
Grants to Domestic Orgs$1,000--$1,000
Total Functional Expenses$137,118$0$15,235$152,353

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$5,434,233
Expenses per Audited Statements$5,411,333
Total Expenses per Form 990$5,411,333
Expenses Not Reported on Form 990$22,900
Expenses Not Reported on Financial Statements$0
International Activity

International Summary

Offices
0
Employees
0
Spending
$4,113,999

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 & GreenlandGrants to recipients located in regionTravel to region00$4,017,265
Europe (Including Iceland & GreenlandProgram services-00$52,397
Russia & the Newly Independent StatesGrants to recipients located in region-00$44,337
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

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees-$125,000-
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 family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
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, David, and Andrew Yeghnazar - family relationship.”

Form 990, Part VI, Section B, line 11

“Form 990 is prepared by an independent CPA firm and is reviewed in detail by the outsourced controller and the organization's top management. The reviewed 990 is then forwarded to the board of directors prior to filing.”

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

“A conflict of interest questionnaire is sent to each of the board of directors annually. If a board member 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 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

“The US Director's compensation is based on the results of a comprehensive compensation study the organization purchased in a prior year to determine reasonableness of compensation. The study was based on similar size and type nonprofits. The compensation was also approved by the independent board of directors. 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

EIN
58-2134253
Phone
7706648800

Signing Officer

Name
David Yeghnazar
Title
US Director
Phone
7706648800
Signed
2014-10-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Yeghnazar
Formed
1994
Legal Domicile
Ga
Voting Board Members
7
Independent Board Members
4
Employees
12
Volunteers
7

Preparer

Preparer
David C Moja
Phone
6785185301
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

“Loss from prior year uncollectible pledges -9,900.”

Form 990, Part XII, Line 2C:

“This process has not changed since the prior year. The organization has a finance committee that assumes responsibility for oversight of the audit of its financial statements and selection of an independent auditor.”

Financial Statement Notes

Part X, Line 2:

“The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statements of activities. As of December 31, 2013 and 2012, Elam had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. Elam files information tax returns in the U.S. and Georgia. Elam is generally no longer subject to U.S. federal and state income tax examinations by tax authorities for years before 2009.”

Part XII, Line 2D - Other Adjustments:

“Loss from prior year uncollectible pledges 9,900.”

Raw XML AppendixShowing 400 of 548 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.

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IRS990/Desc0Elam partners with established overseas organizations that help fulfill the organization's stated purpose. The organization seeks and obtains relevant and required organizational and financial details of all partner organizations, including specific project details and budgets for any designated grants made. The organization also seeks and obtains financial reports and organizational information from partner organizations. Whenever possible, we conduct personal visits to verify progress and completion of projects funded.
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IRS990/MissionDesc0Elam'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.
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IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0350000
IRS990/NetAssetsOrFundBalancesBOYAmt02725508
IRS990/NetAssetsOrFundBalancesEOYAmt02841763
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-599
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-599
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoncashContributionsAmt05802
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt04840
IRS990/OccupancyGrp/ManagementAndGeneralAmt015983
IRS990/OccupancyGrp/ProgramServicesAmt027703
IRS990/OccupancyGrp/TotalAmt048526
IRS990/OfficeExpensesGrp/FundraisingAmt012508
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt031580
IRS990/OfficeExpensesGrp/ProgramServicesAmt081636
IRS990/OfficeExpensesGrp/TotalAmt0125724
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-9900
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt05514
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01378
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt020679
IRS990/OtherEmployeeBenefitsGrp/TotalAmt027571
IRS990/OtherExpensesGrp/Desc0Miscellaneous
IRS990/OtherExpensesGrp/FundraisingAmt0251
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt09580
IRS990/OtherExpensesGrp/ProgramServicesAmt010576
IRS990/OtherExpensesGrp/TotalAmt020407
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0121253
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt039617
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0300405
IRS990/OtherSalariesAndWagesGrp/TotalAmt0461275
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt03000
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt011550
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03459
IRS990/PayrollTaxesGrp/ProgramServicesAmt032338
IRS990/PayrollTaxesGrp/TotalAmt047347
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt01046869
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt04135
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt041453
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt028204
IRS990/PrincipalOfficerNm0David Yeghnazar
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0Bible ed resources
IRS990/ProgramServiceRevenueGrp/Desc1Other program revenue
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt031069
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt19741
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt031069
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt19741
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt06550009
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt04662172
IRS990/PYInvestmentIncomeAmt0-1545
IRS990/PYOtherExpensesAmt0592787
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt059568
IRS990/PYRevenuesLessExpensesAmt0699055
IRS990/PYSalariesCompEmpBnftPaidAmt0654018
IRS990/PYTotalExpensesAmt05908977
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt06608032
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt0125000
IRS990/ReconcilationRevenueExpnssAmt0126155
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt040810
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0866866
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01369419
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt0other income - 2009 Amount: $ 15,253.
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc0Schedule A, Part II, Line 10, Explanation of Other Income:
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt05494684
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt06550009
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt05320721
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt04179042
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt04208236
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt025752692
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt02593
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt03846
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01245
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt02070
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt02653
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt012407
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0138814
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt015253
IRS990ScheduleA/OtherIncome170Grp/TotalAmt015253
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.72290
IRS990ScheduleA/PublicSupportPY170Pct00.75300
IRS990ScheduleA/PublicSupportTotal170Amt018635980
IRS990ScheduleA/SubstantialContributorsTotAmt07116712
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt05494684
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt06550009
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt05320721
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt04179042
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt04208236
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt025752692
IRS990ScheduleA/TotalSupportAmt025780352
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0366204
IRS990ScheduleD/BuildingsGrp/DepreciationAmt070059
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0436263
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt013000
IRS990ScheduleD/DonatedServicesUseFcltsAmt013000
IRS990ScheduleD/EquipmentGrp/BookValueAmt010534
IRS990ScheduleD/EquipmentGrp/DepreciationAmt021385
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt031919
IRS990ScheduleD/ExpensesNotReportedAmt022900
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt05411333
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt02154
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt04202
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt06356
IRS990ScheduleD/OtherExpensesIncludedAmt09900
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt010300
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt036315
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt046615
IRS990ScheduleD/RevenueNotReportedAmt013000
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt05537488
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statements of activities. As of December 31, 2013 and 2012, Elam had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. Elam files information tax returns in the U.S. and Georgia. Elam is generally no longer subject to U.S. federal and state income tax examinations by tax authorities for years before 2009.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Loss from prior year uncollectible pledges 9,900.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XII, Line 2d - Other Adjustments:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0389192
IRS990ScheduleD/TotalExpensesPerForm990Amt05411333
IRS990ScheduleD/TotalRevenuePerForm990Amt05537488
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05550488
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05434233
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt10
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt20
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt10
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt20
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt04017265
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt144337
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt252397
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0Europe (Including Iceland & Greenland
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt1Russia & the Newly Independent States
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt2Europe (Including Iceland & Greenland
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0Travel to region
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0Grants to recipients located in region
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt1Grants to recipients located in region
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt2Program services
IRS990ScheduleF/BoycottCountriesInd00
IRS990ScheduleF/ContinuationSpentAmt00
IRS990ScheduleF/ContinutationTotalEmployeeCnt00
IRS990ScheduleF/ContinutationTotalOfficeCnt00
IRS990ScheduleF/ForeignCorpOwnershipInd00
IRS990ScheduleF/ForeignIndividualsGrantsGrp/CashGrantAmt0197000
IRS990ScheduleF/ForeignIndividualsGrantsGrp/MannerOfCashDisbursementTxt0Wire transfer
IRS990ScheduleF/ForeignIndividualsGrantsGrp/RecipientCnt02
IRS990ScheduleF/ForeignIndividualsGrantsGrp/RegionTxt0Europe
IRS990ScheduleF/ForeignIndividualsGrantsGrp/TypeOfAssistanceTxt0Ministry support
IRS990ScheduleF/ForeignPartnershipInd00
IRS990ScheduleF/GrantRecordsMaintainedInd01
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt0144960
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt144337
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt23651000
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/DescriptionOfNonCashAsstTxt0Computers, electronics and resources
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0Wire transfer
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt1Wire transfer
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt2Wire transfer
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/NonCashAssistanceAmt024305
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0Ministry support
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt1Ministry support
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt2Ministry support
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt0Europe (Including Iceland & Greenland)
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt1Russia & the Newly Independent States
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt2Europe (Including Iceland & Greenland)
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/ValuationMethodUsedDesc0Cost
IRS990ScheduleF/InterestInForeignTrustInd00
IRS990ScheduleF/PassiveForeignInvestmestCoInd00
IRS990ScheduleF/SubtotalEmployeesCnt00

Document Assets

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Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,217,116
Liabilities
$375,353
Net assets
$2,841,763
Revenue
$5,537,488
Expenses
$5,411,333
Net income
$126,155
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
Peer Organizations

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