Civic Intelligence

Elam Ministries Inc.

990 • Fiscal year 2022 • EIN 58-2134253

Jan 01, 2022 to Dec 31, 2022 • Filed on Sep 29, 2023

5755 Northpoint Parkway 217Alpharetta, GA 30022

(770) 664-8800

Siviq Scores

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

Liabilities / Assets

51st percentile

0.13x

Higher debt load relative to assets than 51% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Liabilities / Revenue

24th percentile

0.05x

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

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Net Margin

11th percentile

-27%

Higher net margin than 11% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Top Officer Pay

62nd percentile

$152,369

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 1.6% of source-year revenue.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Asset Growth

2nd percentile

-42%

Faster asset growth than 2% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Revenue Growth

17th percentile

-22%

Faster revenue growth than 17% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Assets

Down

$3,301,812

Down $2,377,916 (-42%) from 2021

Net Assets

Down

$2,872,517

Down $2,584,704 (-47%) from 2021

Liabilities

Up

$429,295

Up $206,788 (+93%) from 2021

Revenue

Down

$9,421,502

Down $2,621,139 (-22%) from 2021

Expenses

Up

$12,006,206

Up $1,726,727 (+17%) from 2021

Net Income

Down

-$2,584,704

Down $4,347,866 (-247%) from 2021

Historical Trend

Balance Sheet Trend

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

2022

Assets$3,301,812
Liabilities$429,295
Net Assets$2,872,517

Operations Trend

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

2022

Revenue$9,421,502
Expenses$12,006,206
Net Income-$2,584,704
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Sep 29, 2023
Return Version
2022v5.0
Gross Receipts
$9,421,502
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$4,546,688$2,645,227▼ $1,901,461
Land, Buildings, and Equipment, Net$280,630$306,964▲ $26,334
Prepaid Expenses and Deferred Charges$137,296$297,320▲ $160,024
Savings and Temporary Cash Investments$690,114$39,801▼ $650,313
Receivables From Officers Etc$25,000$12,500▼ $12,500
Total Assets$5,679,728$3,301,812▼ $2,377,916
Liabilities
Grants Payable$20,031$332,483▲ $312,452
Accounts Payable and Accrued Expenses$202,476$96,812▼ $105,664
Total Liabilities$222,507$429,295▲ $206,788
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,258,829$1,794,039▼ $2,464,790
Net Assets With Donor Restrictions$1,198,392$1,078,478▼ $119,914
Total Net Assets Fund Balance$5,457,221$2,872,517▼ $2,584,704
Total Liabilities and Net Assets / Fund Balance$5,679,728$3,301,812▼ $2,377,916

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$235,327$207,293$442,620
Equipment$35,685$158,970$194,655
Other Land Buildings$35,952$36,664$72,616
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
David YeghnazarElam US PresidentFT$152,369$152,369

Board Members and Trustees

NameTitle
Samuel YeghnazarChairman of the Board
Andrew YeghnazarDirector
Kathy GiskeDirector
Reza RoshanzamirDirector
Tom WallerDirector
Pete DunnEmeritus
Ann BuwaldaSecretary
David ParisTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$9,387,128
Program Service Revenue
$0
Investment Income
$823
Other Revenue
$33,551
All Other Contributions
$9,387,128
Change in Net Assets
$-2,584,704

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$99,644Fair Market Value (FMV)
Other Non Cash Contri Table1$2,631Fair Market Value (FMV)
Total Noncash Contributions4$102,275-

Audited Revenue Reconciliation

Revenue per Audited Statements
$9,421,502
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$9,421,502
Total Revenue per Form 990
$9,421,502
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$6,944,255
Other Expenses$2,652,338
Salaries, Compensation, and Employee Benefits$2,409,613
Total Fundraising Expense$563,182
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$6,832,565--$6,832,565
Other Salaries and Wages$1,199,219$183,234$352,398$1,734,851
Conferences and Meetings$1,416,675$11,267$30,582$1,458,524
Travel$254,399$93,474$45,364$393,237
Other Employee Benefits$298,893$10,603$35,124$344,620
Fees for Services Other$199,913$37,665$22,351$259,929
Current Officers, Directors, Trustees, and Key Employees$137,132$7,618$7,618$152,368
Payroll Taxes$101,854$14,475$27,914$144,243
Fees for Services Accounting-$140,237-$140,237
Grants to Domestic Orgs$111,690--$111,690
Information Technology$63,190$31,903$14,509$109,602
Occupancy$20,940$20,248-$41,188
Depreciation Depletion$23,710$5,472$7,296$36,478
Pension Plan Contributions$23,419$2,879$7,233$33,531
Other Expenses$12,139$7,361$3,547$23,047
All Other Expenses$2,039$12,925$7,216$22,180
Insurance-$10,607-$10,607
Fees for Services Legal$600$8,276-$8,876
Advertising$890$62$1,701$2,653
Office Expenses$826$1,519$92$2,437
Total Functional Expenses$1,416,675$0$30,582$1,447,257

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$12,006,206
Total Expenses per Audited Statements$12,006,206
Total Expenses per Form 990$12,006,206
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
World CompassionTulsa, OK501(c)3Support$111,690

International Summary

Offices
0
Employees
2
Spending
$8,739,408

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, BelgiumProgram ServicesGrants00$5,731,898
Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, BelgiumProgram ServicesTraining, conferences, evangelism, church planting and advocacy02$1,900,801
Middle East and North AfricaProgram ServicesGrants00$713,875
North AmericaProgram ServicesGrants00$209,521
Russia and Neighboring States - Armenia, Azerbijan, Belarus,Program ServicesGrants00$124,770
South AmericaProgram ServicesGrants00$52,500
Russia and Neighboring States - Armenia, Azerbijan, Belarus,Program ServicesTraining and Conferences00$6,043
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$25,000$12,500▼ $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 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. Ann Buwalda is a board member and provides legal services, especially as it relates to immigration and naturalization, for Elam US.

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

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

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

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

Form 990, Part VI, Section B, line 15

Question 15a - The 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 217, Alpharetta, GA 30022

Signing Officer

Name
David Yeghnazar
Title
Elam US President
Phone
7706648800
Signed
2023-09-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Yeghnazar
Formed
1994
Legal Domicile
Ga
Voting Board Members
7
Independent Board Members
6
Employees
34
Volunteers
100

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 2C:

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

Financial Statement Notes

Part X, Line 2:

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

Raw XML AppendixShowing 400 of 688 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/Desc0In 2022, we provided training and Christian education to more than 15,000 people through Bible study webinars, advanced trainings,discipleship intensives, accredited distance learning, specialised training for youth and children ministry, and our three-month leadership and church planting course. Over 1,400 women attended women's webinars, and around 1,000 women participated in day conferences for women's ministry. 500 men participated in men's ministry events. Another 6,300+ Christians used Safar to engaged in one-to-one discipleship.We provided support, mentoring and strategic planning to a growing number of trained leaders who are providing pastoral care and Bible education to others. In 2022, we helped over 450 trained leaders in their ministry.We distributed Christian scripture widely and sent 80,000 Bibles, 150,000 New Testaments, and 30,000 New Testaments with Psalms and Proverbs to print. Twenty-two new titles were translated and printed, and 75 titles were re-printed for use in discipleship and evangelism. We broadcast weekly Christian programming for women, children, Christian worship and evangelism. Hundreds of short video clips were filmed, along with new episodes of TV programming for children, women, and worship. We also produced weekly multi-media church service with Bible teaching, worship and group discussion, made available on-demand. Over 66,000 unique users on our resource website, www.Kalameh.com, and we had around 200,000 unique viewers of content shared on YouTube with around 2.2 million views.Tens of thousands of people facing food insecurity were served through our COVID-19 food relief efforts.
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IRS990/Form990PartVIISectionAGrp/PersonNm8David Yeghnazar
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IRS990/Form990PartVIISectionAGrp/TitleTxt3Emeritus
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt8Elam US President
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01994
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantAmt06944255
IRS990/GrantsPayableGrp/BOYAmt020031
IRS990/GrantsPayableGrp/EOYAmt0332483
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt0111690
IRS990/GrantsToDomesticOrgsGrp/TotalAmt0111690
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd01
IRS990/GrossReceiptsAmt09421502
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt02
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt014509
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt031903
IRS990/InformationTechnologyGrp/ProgramServicesAmt063190
IRS990/InformationTechnologyGrp/TotalAmt0109602
IRS990/InsuranceGrp/ManagementAndGeneralAmt010607
IRS990/InsuranceGrp/TotalAmt010607
IRS990/InvestmentIncomeGrp/ExclusionAmt0823
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0823
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt016
IRS990/IRPDocumentW2GCnt00
IRS990/JointCostsInd0X
IRS990/LandBldgEquipAccumDeprecAmt0402927
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0280630
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0306964
IRS990/LandBldgEquipCostOrOtherBssAmt0709891
IRS990/LegalDomicileStateCd0GA
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 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/NetAssetsOrFundBalancesBOYAmt05457221
IRS990/NetAssetsOrFundBalancesEOYAmt02872517
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt04258829
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01794039
IRS990/NoncashContributionsAmt0102275
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt020248
IRS990/OccupancyGrp/ProgramServicesAmt020940
IRS990/OccupancyGrp/TotalAmt041188
IRS990/OfficeExpensesGrp/FundraisingAmt092
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01519
IRS990/OfficeExpensesGrp/ProgramServicesAmt0826
IRS990/OfficeExpensesGrp/TotalAmt02437
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt035124
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt010603
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0298893
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0344620
IRS990/OtherExpensesGrp/Desc0Bank Service Charges
IRS990/OtherExpensesGrp/Desc1Printing & Publications
IRS990/OtherExpensesGrp/Desc2Postage and Shipping
IRS990/OtherExpensesGrp/Desc3Telephone and Telecommu
IRS990/OtherExpensesGrp/FundraisingAmt064
IRS990/OtherExpensesGrp/FundraisingAmt1173
IRS990/OtherExpensesGrp/FundraisingAmt23547
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt061636
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11779
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt22655
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt37361
IRS990/OtherExpensesGrp/ProgramServicesAmt047521
IRS990/OtherExpensesGrp/ProgramServicesAmt129515
IRS990/OtherExpensesGrp/ProgramServicesAmt212139
IRS990/OtherExpensesGrp/TotalAmt061636
IRS990/OtherExpensesGrp/TotalAmt149364
IRS990/OtherExpensesGrp/TotalAmt232343
IRS990/OtherExpensesGrp/TotalAmt323047
IRS990/OtherRevenueMiscGrp/Desc0Misc
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt033551
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt033551
IRS990/OtherRevenueTotalAmt033551
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0352398
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0183234
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01199219
IRS990/OtherSalariesAndWagesGrp/TotalAmt01734851
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt027914
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt014475
IRS990/PayrollTaxesGrp/ProgramServicesAmt0101854
IRS990/PayrollTaxesGrp/TotalAmt0144243
IRS990/PensionPlanContributionsGrp/FundraisingAmt07233
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt02879
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt023419
IRS990/PensionPlanContributionsGrp/TotalAmt033531
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0137296
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0297320
IRS990/PrincipalOfficerNm0David Yeghnazar
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt012042641
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt07031606
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0914828
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt01763162
IRS990/PYSalariesCompEmpBnftPaidAmt02333045
IRS990/PYTotalExpensesAmt010279479
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt012042641
IRS990/QuidProQuoContributionsInd00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt025000
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt012500
IRS990/ReconcilationRevenueExpnssAmt0-2584704
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0690114
IRS990/SavingsAndTempCashInvstGrp/EOYAmt039801
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt09387128
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt012042513
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt010916799
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt08827079
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt07327348
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt048500867
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0823
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0128
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0253
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt02494
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0168
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt03866
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt033551
IRS990ScheduleA/OtherIncome170Grp/TotalAmt033551
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.95370
IRS990ScheduleA/PublicSupportPY170Pct00.92330
IRS990ScheduleA/PublicSupportTotal170Amt046292399
IRS990ScheduleA/SubstantialContributorsTotAmt02208468
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt09387128
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt012042513
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt010916799
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt08827079
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt07327348
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt048500867
IRS990ScheduleA/TotalSupportAmt048538284
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/BookValueAmt0235327
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0207293
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0442620
IRS990ScheduleD/EquipmentGrp/BookValueAmt035685
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0158970
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0194655
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt012006206
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt035952
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt036664
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt072616
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt09421502
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Elam Ministries Inc. has determined that there are no material uncertain tax positions that require recognition or disclosure in the financial statements.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0306964
IRS990ScheduleD/TotalExpensesPerForm990Amt012006206
IRS990ScheduleD/TotalRevenuePerForm990Amt09421502
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt09421502
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt012006206
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt12
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt20
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt30
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt40
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt50
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt60
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt10
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt20
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt30
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt40
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt50
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt60
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt05731898
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt11900801
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt2124770
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt36043
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt4713875
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt5209521
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt652500
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt1Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt2Russia and Neighboring States - Armenia, Azerbijan, Belarus,
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt3Russia and Neighboring States - Armenia, Azerbijan, Belarus,
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt4Middle East and North Africa
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt5North America
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt6South America
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0Grants
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt1Training, conferences, evangelism, church planting and advocacy
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt2Grants
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt3Training and Conferences
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt4Grants

Document Assets

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Filings

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