Civic Intelligence

Elam Ministries Inc.

990 • Fiscal year 2019 • EIN 58-2134253

Jan 01, 2019 to Dec 31, 2019 • Filed on Oct 08, 2020

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

49th percentile

0.14x

Higher debt load relative to assets than 49% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

19th percentile

0.03x

Higher debt load relative to revenue than 19% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Net Margin

53rd percentile

3.6%

Higher net margin than 53% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

63rd percentile

$152,202

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 1.7% of source-year revenue.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Asset Growth

17th percentile

-5.0%

Faster asset growth than 17% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

78th percentile

20%

Faster revenue growth than 78% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets49th percentile

Assets

Down

$1,997,206

Down $104,977 (-5.0%) from 2018

Net Assets

Up

$1,711,334

Up $317,749 (+23%) from 2018

Liabilities

Down

$285,872

Down $422,726 (-60%) from 2018

Revenue And Expenses
Liabilities / Revenue19th percentileNet Margin53rd percentile

Revenue

Up

$8,829,573

Up $1,501,955 (+20%) from 2018

Expenses

Up

$8,511,587

Up $523,576 (+6.6%) from 2018

Net Income

Up

$317,986

Up $978,379 (+148%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth17th 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

2019

Assets$1,997,206
Liabilities$285,872
Net Assets$1,711,334
Open 2019 Filing

Operations Trend

Revenue Growth78th 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

2019

Revenue$8,829,573
Expenses$8,511,587
Net Income$317,986
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Oct 8, 2020
Return Version
2019v5.1
Gross Receipts
$8,829,573
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$1,206,034$1,127,987▼ $78,047
Land, Buildings, and Equipment, Net$314,052$304,366▼ $9,686
Savings and Temporary Cash Investments$151,578$209,355▲ $57,777
Prepaid Expenses and Deferred Charges$87,079$150,169▲ $63,090
Pledges and Grants Receivable$271,776$135,009▼ $136,767
Receivables From Officers Etc$62,500$50,000▼ $12,500
Investments in Publicly Traded Securities$9,164$20,320▲ $11,156
Total Assets$2,102,183$1,997,206▼ $104,977
Liabilities
Grants Payable$400,000--
Mortgage Notes Payable Secured by Investment Property$249,000$249,000→ $0
Accounts Payable and Accrued Expenses$59,598$36,872▼ $22,726
Total Liabilities$708,598$285,872▼ $422,726
Net Assets / Fund Balance
Net Assets With Donor Restrictions$851,111$1,380,677▲ $529,566
Net Assets Without Donor Restrictions$542,474$330,657▼ $211,817
Total Net Assets Fund Balance$1,393,585$1,711,334▲ $317,749
Total Liabilities and Net Assets / Fund Balance$2,102,183$1,997,206▼ $104,977

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$278,953$163,667$442,620
Other Land Buildings$22,663$172,272$194,935
Equipment$2,750$20,304$23,054
Compensation and Service Providers
Top Officer Pay63rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ethan ErkelDirector/Technology DirectFT$130,000$22,202$152,202
David YeghnazarExecutive DirectorFT$133,537$1,199$134,736

Board Members and Trustees

NameTitle
Samuel YeghnazarChairman of the Board
Andrew YeghnazarDirector
David ParisDirector
Kathy GiskeDirector
Reza RoshanzamirDirector
William T DunnDirector
Ann BuwaldaSecretary
Tom WallerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$8,827,079
Program Service Revenue
$0
Investment Income
$2,494
Other Revenue
$0
All Other Contributions
$8,827,079
Change in Net Assets
$317,986

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 Traded3$120,594Fair Market Value (FMV)
Total Noncash Contributions3$120,594-

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,829,573
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-237
Total Revenue per Audited Statements
$8,829,336
Total Revenue per Form 990
$8,829,573
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$5,649,873
Salaries, Compensation, and Employee Benefits$1,725,623
Other Expenses$1,136,091
Total Fundraising Expense$434,264
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$5,625,873--$5,625,873
Other Salaries and Wages$817,162$65,529$239,306$1,121,997
Travel$234,599$32,247$54,001$320,847
Current Officers, Directors, Trustees, and Key Employees$273,464$6,737$6,737$286,938
Fees for Services Other$205,707$21,440$11,711$238,858
Conferences and Meetings$206,323-$21,205$227,528
Other Employee Benefits$149,688$4,661$39,501$193,850
Payroll Taxes$73,486$5,249$26,245$104,980
Fees for Services Accounting-$68,942-$68,942
Office Expenses$26,894$17,112$3,459$47,465
Depreciation Depletion$19,582$4,519$6,025$30,126
Occupancy$4,345$20,619$2,448$27,412
Grants to Domestic Orgs$24,000--$24,000
Other Expenses$6,012$9,908$4,846$20,766
Fees for Services Legal-$19,391-$19,391
Pension Plan Contributions$4,321$2,310$11,227$17,858
All Other Expenses-$4,906-$4,906
Advertising$881$780-$1,661
Total Functional Expenses$206,323$0$21,205$227,528

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$8,511,587
Total Expenses per Audited Statements$8,511,587
Total Expenses per Form 990$8,511,587
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Advancing Native MissionsCharlottesville, VA501(c)(3)Support$24,000

International Summary

Offices
0
Employees
0
Spending
$5,625,873

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, BelgiumGrants to recipients located in region-00$5,335,816
Russia and Neighboring States - Armenia, Azerbijan, Belarus,Grants to recipients located in region-00$162,044
North AmericaGrants to receipients located in region-00$66,847
South AsiaGrants to recipients located in region.-00$48,000
East Asia and the Pacific - Australia, Brunei, Burma, Cambodia,Grants to recipients located in region-00$13,166
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$62,500$50,000▼ $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 35% controlled entity
No
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
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. David Yeghnazar has a loan from Elam US. Reza Roshanzamir is a board member and receives gifts for his ministry from Elam US. Ethan Erkel is a board member and also an employee and CIO for 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 A, line 8B

“The organization does not have any committees with the authority to act on behalf of the governing body. Therefore the question has been answered "no" in accordance with the instructions.”

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 Executive Director's compensation is based on the results of a comprehensive compensation study the organization purchased in a previous year to determine reasonableness of compensation. The study was based on similar size and type of nonprofits. The compensation was also approved by the independent board of directors. The approval is documented in the Board 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 No 217, Alpharetta, GA 30022

Signing Officer

Name
David Yeghnazar
Title
US Director
Phone
7706648800
Signed
2020-10-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Yeghnazar
Formed
1994
Legal Domicile
Ga
Voting Board Members
8
Independent Board Members
6
Employees
31
Volunteers
60

Preparer

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

Additional Explanations

Form 990, Part XII, Line 2D

“The Organization has not changed either its oversight process or selection process during the tax year.”

Financial Statement Notes

Part X, Line 2:

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

Raw XML AppendixShowing 400 of 653 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/BOYAmt059598
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt036872
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0Strengthen and expand the Church by training leaders and workers for effective ministry of the Gospel.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt0780
IRS990/AdvertisingGrp/ProgramServicesAmt0881
IRS990/AdvertisingGrp/TotalAmt01661
IRS990/AllOtherContributionsAmt08827079
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt04906
IRS990/AllOtherExpensesGrp/TotalAmt04906
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/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt01206034
IRS990/CashNonInterestBearingGrp/EOYAmt01127987
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt06737
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt06737
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0273464
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0286938
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConferencesMeetingsGrp/FundraisingAmt021205
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt0206323
IRS990/ConferencesMeetingsGrp/TotalAmt0227528
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt08827079
IRS990/CYGrantsAndSimilarPaidAmt05649873
IRS990/CYInvestmentIncomeAmt02494
IRS990/CYOtherExpensesAmt01136091
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0317986
IRS990/CYSalariesCompEmpBnftPaidAmt01725623
IRS990/CYTotalExpensesAmt08511587
IRS990/CYTotalFundraisingExpenseAmt0434264
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt08829573
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd01
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/FundraisingAmt06025
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt04519
IRS990/DepreciationDepletionGrp/ProgramServicesAmt019582
IRS990/DepreciationDepletionGrp/TotalAmt030126
IRS990/Desc0In 2019 we were able to continue to grow our efforts to strengthen and expand the church in the Persian region and beyond. By God's grace, we have been able to strengthen existing Persian-speaking churches and plant new churches across the Persian region, as well as advance evangelism through media ministry and widespread distribution of Bible and New Testaments in Persian. We have also trained and discipled thousands of Persian-speaking leaders to serve across the Persian-speaking region and beyond.Countless lives are being impacted by the Gospel, and ministry continues to take place all across the Persian-speaking world every day.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt0851111
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt01380677
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt031
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt07766128
IRS990/FamilyOrBusinessRlnInd01
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt068942
IRS990/FeesForServicesAccountingGrp/TotalAmt068942
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt019391
IRS990/FeesForServicesLegalGrp/TotalAmt019391
IRS990/FeesForServicesOtherGrp/FundraisingAmt011711
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt021440
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0205707
IRS990/FeesForServicesOtherGrp/TotalAmt0238858
IRS990/ForeignActivitiesInd01
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignGrantsGrp/ProgramServicesAmt05625873
IRS990/ForeignGrantsGrp/TotalAmt05625873
IRS990/ForeignOfficeInd01
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt13.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt350.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt65.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt950.00
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/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt322202
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt91199
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 Paris
IRS990/Form990PartVIISectionAGrp/PersonNm9David Yeghnazar
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt3130000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt9133537
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/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/TitleTxt0Chairman of the Board
IRS990/Form990PartVIISectionAGrp/TitleTxt1Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director/Technology Direct
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Executive Director
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01994
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantAmt05649873
IRS990/GrantsPayableGrp/BOYAmt0400000
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt024000
IRS990/GrantsToDomesticOrgsGrp/TotalAmt024000
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd01
IRS990/GrossReceiptsAmt08829573
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt02
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt02494
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt02494
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt09164
IRS990/InvestmentsPubTradedSecGrp/EOYAmt020320
IRS990/IRPDocumentCnt017
IRS990/IRPDocumentW2GCnt00
IRS990/JointCostsInd0X
IRS990/LandBldgEquipAccumDeprecAmt0356243
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0314052
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0304366
IRS990/LandBldgEquipCostOrOtherBssAmt0660609
IRS990/LegalDomicileStateCd0GA
IRS990/LoanOutstandingInd01
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
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.
IRS990/MoreThan5000KToIndividualsInd01
IRS990/MoreThan5000KToOrgInd01
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0249000
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0249000
IRS990/NetAssetsOrFundBalancesBOYAmt01393585
IRS990/NetAssetsOrFundBalancesEOYAmt01711334
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-237
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0542474
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0330657
IRS990/NoncashContributionsAmt0120594
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt02448
IRS990/OccupancyGrp/ManagementAndGeneralAmt020619
IRS990/OccupancyGrp/ProgramServicesAmt04345
IRS990/OccupancyGrp/TotalAmt027412
IRS990/OfficeExpensesGrp/FundraisingAmt03459
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt017112
IRS990/OfficeExpensesGrp/ProgramServicesAmt026894
IRS990/OfficeExpensesGrp/TotalAmt047465
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt039501
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt04661
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0149688
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0193850
IRS990/OtherExpensesGrp/Desc0Printing & Publications
IRS990/OtherExpensesGrp/Desc1Postage and Shipping
IRS990/OtherExpensesGrp/Desc2Miscellaneous
IRS990/OtherExpensesGrp/Desc3Telephone
IRS990/OtherExpensesGrp/FundraisingAmt0568
IRS990/OtherExpensesGrp/FundraisingAmt14206
IRS990/OtherExpensesGrp/FundraisingAmt22779
IRS990/OtherExpensesGrp/FundraisingAmt34846
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04799
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt13200
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt218846
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt39908
IRS990/OtherExpensesGrp/ProgramServicesAmt057586
IRS990/OtherExpensesGrp/ProgramServicesAmt135690
IRS990/OtherExpensesGrp/ProgramServicesAmt2515
IRS990/OtherExpensesGrp/ProgramServicesAmt36012
IRS990/OtherExpensesGrp/TotalAmt062953
IRS990/OtherExpensesGrp/TotalAmt143096
IRS990/OtherExpensesGrp/TotalAmt222140
IRS990/OtherExpensesGrp/TotalAmt320766
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0239306
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt065529
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0817162
IRS990/OtherSalariesAndWagesGrp/TotalAmt01121997
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt026245
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05249
IRS990/PayrollTaxesGrp/ProgramServicesAmt073486
IRS990/PayrollTaxesGrp/TotalAmt0104980
IRS990/PensionPlanContributionsGrp/FundraisingAmt011227
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt02310
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt04321
IRS990/PensionPlanContributionsGrp/TotalAmt017858
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0271776
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0135009
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt087079
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0150169
IRS990/PrincipalOfficerNm0David Yeghnazar
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt07327348
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt05621376
IRS990/PYInvestmentIncomeAmt0270
IRS990/PYOtherExpensesAmt0969557
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-660393
IRS990/PYSalariesCompEmpBnftPaidAmt01397078
IRS990/PYTotalExpensesAmt07988011
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt07327618
IRS990/QuidProQuoContributionsInd00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt062500
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt050000
IRS990/ReconcilationRevenueExpnssAmt0317986
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0151578
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0209355
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt08827079
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt07327348
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt07354288
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt05454899
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt05557371
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt034520985
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt02494
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0168
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0382
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0358
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01277
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt04679
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.88370
IRS990ScheduleA/PublicSupportPY170Pct00.87490
IRS990ScheduleA/PublicSupportTotal170Amt030510811
IRS990ScheduleA/SubstantialContributorsTotAmt04010174
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt08827079
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt07327348
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt07354288
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt05454899
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt05557371
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt034520985
IRS990ScheduleA/TotalSupportAmt034525664
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/BookValueAmt0278953
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0163667
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0442620
IRS990ScheduleD/EquipmentGrp/BookValueAmt02750
IRS990ScheduleD/EquipmentGrp/DepreciationAmt020304
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt023054
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt08511587
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-237
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt022663
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0172272
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0194935
IRS990ScheduleD/RevenueNotReportedAmt0-237
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt08829573
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Elam 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:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0304366
IRS990ScheduleD/TotalExpensesPerForm990Amt08511587
IRS990ScheduleD/TotalRevenuePerForm990Amt08829573
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt08829336
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt08511587
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt10
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt20
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt30
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt40
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt10
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt20
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt30
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt40
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt05335816
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt1162044
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt213166
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt348000
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt466847
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt1Russia and Neighboring States - Armenia, Azerbijan, Belarus,
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt2East Asia and the Pacific - Australia, Brunei, Burma, Cambodia,
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt3South Asia
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt4North America
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/TypeOfActivitiesConductedTxt3Grants to recipients located in region.
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt4Grants to receipients located in region
IRS990ScheduleF/BoycottCountriesInd00
IRS990ScheduleF/ContinuationSpentAmt00
IRS990ScheduleF/ContinuationTotalEmployeeCnt00
IRS990ScheduleF/ContinuationTotalOfficeCnt00
IRS990ScheduleF/ForeignCorpOwnershipInd00
IRS990ScheduleF/ForeignIndividualsGrantsGrp/CashGrantAmt0322953
IRS990ScheduleF/ForeignIndividualsGrantsGrp/CashGrantAmt112000

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,997,206
Liabilities
$285,872
Net assets
$1,711,334
Revenue
$8,829,573
Expenses
$8,511,587
Net income
$317,986
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