Civic Intelligence

Elam Ministries Inc.

990 • Fiscal year 2014 • EIN 58-2134253

Jan 01, 2014 to Dec 31, 2014 • Filed on Oct 27, 2015

Organization Profilewww.elam.com
5755 Northpoint Parkway No 217Alpharetta, GA 30022

(770) 664-8800

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.13x

Higher debt load relative to assets than 42% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

21st percentile

0.05x

Higher debt load relative to revenue than 21% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Net Margin

26th percentile

-3.7%

Higher net margin than 26% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

64th percentile

$151,950

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 2.1% of source-year revenue.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Asset Growth

11th percentile

-8.4%

Faster asset growth than 11% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Revenue Growth

83rd percentile

29%

Faster revenue growth than 83% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets42nd percentile

Assets

Down

$2,945,413

Down $271,703 (-8.4%) from 2013

Net Assets

Down

$2,575,963

Down $265,800 (-9.4%) from 2013

Liabilities

Down

$369,450

Down $5,903 (-1.6%) from 2013

Revenue And Expenses
Liabilities / Revenue21st percentileNet Margin26th percentile

Revenue

Up

$7,168,183

Up $1,630,695 (+29%) from 2013

Expenses

Up

$7,433,983

Up $2,022,650 (+37%) from 2013

Net Income

Down

-$265,800

Down $391,955 (-311%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth11th 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

2014

Assets$2,945,413
Liabilities$369,450
Net Assets$2,575,963
Open 2014 Filing

Operations Trend

Revenue Growth83rd percentile

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

2014

Revenue$7,168,183
Expenses$7,433,983
Net Income-$265,800
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Oct 27, 2015
Return Version
2014v5.0
Gross Receipts
$7,170,400
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$1,369,419$1,021,377▼ $348,042
Cash and Non-Interest-Bearing Accounts$1,298,166$848,292▼ $449,874
Pledges and Grants Receivable$4,135$502,057▲ $497,922
Land, Buildings, and Equipment, Net$389,192$424,142▲ $34,950
Receivables From Officers Etc$125,000$112,500▼ $12,500
Prepaid Expenses and Deferred Charges$28,204$32,045▲ $3,841
Other Notes and Loans Receivable, Net$3,000$5,000▲ $2,000
Total Assets$3,217,116$2,945,413▼ $271,703
Liabilities
Mortgage Notes Payable Secured by Investment Property$350,000$269,000▼ $81,000
Accounts Payable and Accrued Expenses$25,353$100,450▲ $75,097
Total Liabilities$375,353$369,450▼ $5,903
Net Assets / Fund Balance
Temporarily Rstr Net Assets$2,072,530$1,491,847▼ $580,683
Unrestricted Net Assets$769,233$1,084,116▲ $314,883
Total Net Assets Fund Balance$2,841,763$2,575,963▼ $265,800
Total Liabilities and Net Assets / Fund Balance$3,217,116$2,945,413▼ $271,703

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$351,662$84,602$436,264
Other Land Buildings$58,815$52,895$111,710
Equipment$12,781$28,468$41,249
Leasehold Improvements$884$5,472$6,356
Compensation and Service Providers
Top Officer Pay64th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
David YeghnazarUS DirectorFT$125,133$26,817$151,950
Ethan ErkelDirectorPT$21,000-$21,000

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
$7,150,734
Program Service Revenue
$17,695
Investment Income
$-246
Other Revenue
$0
All Other Contributions
$7,150,734
Change in Net Assets
$-265,800

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,168,183
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$6,100
Total Revenue per Audited Statements
$7,174,283
Total Revenue per Form 990
$7,168,183
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$5,975,662
Other Expenses$730,217
Salaries, Compensation, and Employee Benefits$728,104
Total Fundraising Expense$291,168
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$5,958,911--$5,958,911
Other Salaries and Wages$305,248$22,699$144,887$472,834
Office Expenses$126,877$35,688$14,409$176,974
Current Officers, Directors, Trustees, and Key Employees$106,365$28,598$37,987$172,950
Conferences and Meetings$144,396-$15,930$160,326
Travel$80,842$28,069$31,647$140,558
Fees for Services Other$79,034$9,890-$88,924
Payroll Taxes$34,547$2,451$12,339$49,337
Fees for Services Accounting-$46,094-$46,094
Depreciation Depletion$26,363$6,084$8,112$40,559
Other Employee Benefits$26,665-$6,318$32,983
Occupancy$10,439$5,396$13,199$29,034
Grants to Domestic Individuals$16,751--$16,751
Fees for Services Legal-$10,374-$10,374
Other Expenses$4,882$10,362$6,340$10,362
Insurance-$3,276-$3,276
Total Functional Expenses$143,372$0$15,930$159,302

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$7,440,083
Expenses per Audited Statements$7,433,983
Total Expenses per Form 990$7,433,983
Expenses Not Reported on Form 990$6,100
Expenses Not Reported on Financial Statements$0
International Activity

International Summary

Offices
0
Employees
0
Spending
$6,015,938

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$5,664,496
Russia & the Newly Independent StatesGrants to recipients located in region-00$282,415
Europe (Including Iceland & GreenlandProgram services-00$57,027
East AsiaGrants to recipients located in region-00$12,000
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$112,500▼ $12,500
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

Filer Name
Elam Ministries
EIN
58-2134253
Phone
7706648800
Address
5755 Northpoint Parkway No 217, Alpharetta, GA 30022

Signing Officer

Name
David Yeghnazar
Title
US Director
Phone
7706648800
Signed
2015-10-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Yeghnazar
Formed
1994
Legal Domicile
Ga
Voting Board Members
8
Independent Board Members
4
Employees
15
Volunteers
7

Preparer

Firm
Capin Crouse LLP
Address
1255 Lakes Parkway STE 130, Lawrenceville, GA 30043
Preparer
David C Moja
Phone
6785185301
Supplemental Narrative

Additional Explanations

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.”

Raw XML AppendixShowing 400 of 596 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
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt025353
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0100450
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0Strengthen & expand the Church by training leaders & workers for effective ministry of the Gospel.
IRS990/AllOtherContributionsAmt07150734
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0David Yeghnazar
IRS990/BooksInCareOfDetail/PhoneNum07706648800
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt05755 Northpoint Parkway No 217
IRS990/BooksInCareOfDetail/USAddress/CityNm0Alpharetta
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd030022
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt01298166
IRS990/CashNonInterestBearingGrp/EOYAmt0848292
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt037987
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt028598
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0106365
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0172950
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/FundraisingAmt015930
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt0144396
IRS990/ConferencesMeetingsGrp/TotalAmt0160326
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt07150734
IRS990/CYGrantsAndSimilarPaidAmt05975662
IRS990/CYInvestmentIncomeAmt0-246
IRS990/CYOtherExpensesAmt0730217
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt017695
IRS990/CYRevenuesLessExpensesAmt0-265800
IRS990/CYSalariesCompEmpBnftPaidAmt0728104
IRS990/CYTotalExpensesAmt07433983
IRS990/CYTotalFundraisingExpenseAmt0291168
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt07168183
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/FundraisingAmt08112
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt06084
IRS990/DepreciationDepletionGrp/ProgramServicesAmt026363
IRS990/DepreciationDepletionGrp/TotalAmt040559
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.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt015
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt06921320
IRS990/FamilyOrBusinessRlnInd01
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt046094
IRS990/FeesForServicesAccountingGrp/TotalAmt046094
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt010374
IRS990/FeesForServicesLegalGrp/TotalAmt010374
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt09890
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt079034
IRS990/FeesForServicesOtherGrp/TotalAmt088924
IRS990/ForeignActivitiesInd01
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignGrantsGrp/ProgramServicesAmt05958911
IRS990/ForeignGrantsGrp/TotalAmt05958911
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt13.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt310.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt65.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt840.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt811431
IRS990/Form990PartVIISectionAGrp/PersonNm0Samuel Yeghnazar
IRS990/Form990PartVIISectionAGrp/PersonNm1Ann Buwalda
IRS990/Form990PartVIISectionAGrp/PersonNm2Tom Waller
IRS990/Form990PartVIISectionAGrp/PersonNm3Ethan Erkel
IRS990/Form990PartVIISectionAGrp/PersonNm4William T Dunn
IRS990/Form990PartVIISectionAGrp/PersonNm5Kathy Giske
IRS990/Form990PartVIISectionAGrp/PersonNm6Reza Roshanzamir
IRS990/Form990PartVIISectionAGrp/PersonNm7Andrew Yeghnazar
IRS990/Form990PartVIISectionAGrp/PersonNm8David Yeghnazar
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt321000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt8140519
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0Intl. Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8US Director
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01994
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/OtherAmt0-2217
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantAmt05975662
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt016751
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt016751
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd01
IRS990/GrossReceiptsAmt07170400
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt04
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt03276
IRS990/InsuranceGrp/TotalAmt03276
IRS990/InvestmentIncomeGrp/ExclusionAmt01971
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01971
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt014
IRS990/IRPDocumentW2GCnt00
IRS990/JointCostsInd0X
IRS990/LandBldgEquipAccumDeprecAmt0171437
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0389192
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0424142
IRS990/LandBldgEquipCostOrOtherBssAmt0595579
IRS990/LegalDomicileStateCd0GA
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt02217
IRS990/LoanOutstandingInd01
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
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.
IRS990/MoreThan5000KToIndividualsInd01
IRS990/MoreThan5000KToOrgInd01
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0350000
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0269000
IRS990/NetAssetsOrFundBalancesBOYAmt02841763
IRS990/NetAssetsOrFundBalancesEOYAmt02575963
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-2217
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-2217
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoncashContributionsAmt03075
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt013199
IRS990/OccupancyGrp/ManagementAndGeneralAmt05396
IRS990/OccupancyGrp/ProgramServicesAmt010439
IRS990/OccupancyGrp/TotalAmt029034
IRS990/OfficeExpensesGrp/FundraisingAmt014409
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt035688
IRS990/OfficeExpensesGrp/ProgramServicesAmt0126877
IRS990/OfficeExpensesGrp/TotalAmt0176974
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt06318
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt026665
IRS990/OtherEmployeeBenefitsGrp/TotalAmt032983
IRS990/OtherExpensesGrp/Desc0Miscellaneous
IRS990/OtherExpensesGrp/Desc1Relocation expense
IRS990/OtherExpensesGrp/FundraisingAmt06340
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt012514
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt110362
IRS990/OtherExpensesGrp/ProgramServicesAmt04882
IRS990/OtherExpensesGrp/TotalAmt023736
IRS990/OtherExpensesGrp/TotalAmt110362
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0144887
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt022699
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0305248
IRS990/OtherSalariesAndWagesGrp/TotalAmt0472834
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt03000
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt05000
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt012339
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02451
IRS990/PayrollTaxesGrp/ProgramServicesAmt034547
IRS990/PayrollTaxesGrp/TotalAmt049337
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt04135
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0502057
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt028204
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt032045
IRS990/PrincipalOfficerNm0David Yeghnazar
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0Other program revenue
IRS990/ProgramServiceRevenueGrp/Desc1Bible ed resources
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt09285
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt18410
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt09285
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt18410
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt05494684
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt04090843
IRS990/PYInvestmentIncomeAmt01994
IRS990/PYOtherExpensesAmt0647043
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt040810
IRS990/PYRevenuesLessExpensesAmt0126155
IRS990/PYSalariesCompEmpBnftPaidAmt0673447
IRS990/PYTotalExpensesAmt05411333
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt05537488
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt0125000
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt0112500
IRS990/ReconcilationRevenueExpnssAmt0-265800
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt017695
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01369419
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01021377
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt07150734
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt05494684
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt06550009
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt05320721
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt04179042
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt028695190
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01971
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt02593
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt03846
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01245
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt02070
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt011725
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0154119
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.69300
IRS990ScheduleA/PublicSupportPY170Pct00.72290
IRS990ScheduleA/PublicSupportTotal170Amt019892602
IRS990ScheduleA/SubstantialContributorsTotAmt08802588
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt07150734
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt05494684
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt06550009
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt05320721
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt04179042
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt028695190
IRS990ScheduleA/TotalSupportAmt028706915
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/BookValueAmt0351662
IRS990ScheduleD/BuildingsGrp/DepreciationAmt084602
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0436264
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt06100
IRS990ScheduleD/DonatedServicesUseFcltsAmt06100
IRS990ScheduleD/EquipmentGrp/BookValueAmt012781
IRS990ScheduleD/EquipmentGrp/DepreciationAmt028468
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt041249
IRS990ScheduleD/ExpensesNotReportedAmt06100
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt07433983
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0884
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt05472
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt06356
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt058815
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt052895
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0111710
IRS990ScheduleD/RevenueNotReportedAmt06100
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt07168183
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0424142
IRS990ScheduleD/TotalExpensesPerForm990Amt07433983
IRS990ScheduleD/TotalRevenuePerForm990Amt07168183
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt07174283
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt07440083
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt10
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt20
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt30
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt10
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt20
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt30
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt05664496
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt1282415
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt212000
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt357027
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0Europe (Including Iceland & Greenland
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt1Russia & the Newly Independent States
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt2East Asia
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt3Europe (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/TypeOfActivitiesConductedTxt2Grants to recipients located in region
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt3Program services
IRS990ScheduleF/BoycottCountriesInd00
IRS990ScheduleF/ContinuationSpentAmt00
IRS990ScheduleF/ContinutationTotalEmployeeCnt00
IRS990ScheduleF/ContinutationTotalOfficeCnt00
IRS990ScheduleF/ForeignCorpOwnershipInd00
IRS990ScheduleF/ForeignIndividualsGrantsGrp/CashGrantAmt0225539
IRS990ScheduleF/ForeignIndividualsGrantsGrp/CashGrantAmt17190
IRS990ScheduleF/ForeignIndividualsGrantsGrp/CashGrantAmt212000
IRS990ScheduleF/ForeignIndividualsGrantsGrp/MannerOfCashDisbursementTxt0Wire transfer
IRS990ScheduleF/ForeignIndividualsGrantsGrp/MannerOfCashDisbursementTxt1Wire transfer
IRS990ScheduleF/ForeignIndividualsGrantsGrp/MannerOfCashDisbursementTxt2Wire transfer
IRS990ScheduleF/ForeignIndividualsGrantsGrp/NonCashAssistanceAmt00
IRS990ScheduleF/ForeignIndividualsGrantsGrp/NonCashAssistanceAmt10
IRS990ScheduleF/ForeignIndividualsGrantsGrp/NonCashAssistanceAmt20
IRS990ScheduleF/ForeignIndividualsGrantsGrp/RecipientCnt02
IRS990ScheduleF/ForeignIndividualsGrantsGrp/RecipientCnt11
IRS990ScheduleF/ForeignIndividualsGrantsGrp/RecipientCnt21
IRS990ScheduleF/ForeignIndividualsGrantsGrp/RegionTxt0Europe
IRS990ScheduleF/ForeignIndividualsGrantsGrp/RegionTxt1Russia
IRS990ScheduleF/ForeignIndividualsGrantsGrp/RegionTxt2East Asia
IRS990ScheduleF/ForeignIndividualsGrantsGrp/TypeOfAssistanceTxt0Ministry support
IRS990ScheduleF/ForeignIndividualsGrantsGrp/TypeOfAssistanceTxt1Ministry support
IRS990ScheduleF/ForeignIndividualsGrantsGrp/TypeOfAssistanceTxt2Ministry support
IRS990ScheduleF/ForeignPartnershipInd00
IRS990ScheduleF/GrantRecordsMaintainedInd01
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt03410130
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt11771302
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt2275225
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/DescriptionOfNonCashAsstTxt0Electronics and Bibles
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/DescriptionOfNonCashAsstTxt1Computers and supplies

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,945,413
Liabilities
$369,450
Net assets
$2,575,963
Revenue
$7,168,183
Expenses
$7,433,983
Net income
-$265,800
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