Liabilities / Assets
38th percentile
Higher debt load relative to assets than 38% of similar nonprofits.
Christ for All Nations
EIN 94-2742504 • 501(c)3 • Orlando, FL
Profile
Religious nonprofit organization supporting the evangelism of christianity. The usa office of cfan exists to win souls for jesus and fulfills this purpose by developing support for the international crusade ministry and by orchestrating evangelistic endeavors in the usa.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.09x
Liabilities / Revenue
20th percentile
Higher debt load relative to revenue than 20% of similar nonprofits.
Net Margin
23rd percentile
Higher net margin than 23% of similar nonprofits.
Top Officer Pay
76th percentile
Higher top officer pay than 76% of similar nonprofits.
Top officer pay equals 2.0% of source-year revenue.
Asset Growth
11th percentile
Faster asset growth than 11% of similar nonprofits.
Revenue Growth
61st percentile
Faster revenue growth than 61% of similar nonprofits.
Balance Sheet
Assets
Down$8,129,351
Down $951,898 (-10%) from 2023
Liabilities
Down$737,017
Down $98,294 (-12%) from 2023
Net Assets
Down$7,392,334
Down $853,604 (-10%) from 2023
Revenue
Up$15,009,823
Up $1,720,047 (+13%) from 2023
Expenses
Up$15,863,427
Up $2,468,321 (+18%) from 2023
Net Income
Down-$853,604
Down $748,274 (-710%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $8,129,351
- Liabilities
- $737,017
- Net assets
- $7,392,334
- Revenue
- $15,009,823
- Expenses
- $15,863,427
- Net income
- -$853,604
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 17, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $15,009,823
Mission and Program Overview
Mission
Christ for all nations("ministry") is a religious nonprofit organization supporting the evangelism of christianity. The usa office of the ministry exists to win souls for jesus and fulfills this purpose by developing support for the international crusade ministry and orchestrating evangelistic endeavours in the usa. The ministry conducts evangelistic crusades throughout the world with an emphasis on the continent of africa and recently north america. The ministries of reinhard bonnke and daniel kolenada are central to the operations of the ministry. Books, audio tapes, conferences, television, and a film seeding project are used by the ministry to supplement the crusades. The mission of the organization is to evangelize the world for the lord jesus christ so there is no one that has not heard the word of god for salvation; to present the good news of the gospel of jesus christ to all nations, especially to the unreached like in africa; and to lead as many as will believe away from hell
Religious nonprofit organization supporting the evangelism of christianity.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $6,601,467 | $6,252,553 | ▼ $348,914 |
| Inventories for Sale or Use | $924,965 | $733,013 | ▼ $191,952 |
| Savings and Temporary Cash Investments | $276,383 | $114,177 | ▼ $162,206 |
| Prepaid Expenses and Deferred Charges | $101,185 | $84,112 | ▼ $17,073 |
| Accounts Receivable | $190,479 | $17,237 | ▼ $173,242 |
| Cash and Non-Interest-Bearing Accounts | $3,650 | $3,650 | → $0 |
| Other Notes and Loans Receivable, Net | $0 | $0 | → $0 |
| Pledges and Grants Receivable | $0 | $0 | → $0 |
| Receivable From Disqualified Prsn | $0 | $0 | → $0 |
| Receivables From Officers Etc | $0 | $0 | → $0 |
| Investments Other Securities | $0 | $0 | → $0 |
| Investments Program Related | $0 | $0 | → $0 |
| Investments in Publicly Traded Securities | $0 | $0 | → $0 |
| Intangible Assets | $0 | $0 | → $0 |
| Loans From Officers Directors | $0 | $0 | → $0 |
| Total Assets | $9,081,249 | $8,129,351 | ▼ $951,898 |
| Other Assets Total | $983,120 | $924,609 | ▼ $58,511 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $702,274 | $662,800 | ▼ $39,474 |
| Other Liabilities | $133,037 | $74,217 | ▼ $58,820 |
| Grants Payable | $0 | $0 | → $0 |
| Mortgage Notes Payable Secured by Investment Property | $0 | $0 | → $0 |
| Unsecured Notes Loans Payable | $0 | $0 | → $0 |
| Deferred Revenue | $0 | $0 | → $0 |
| Escrow Account Liability | $0 | $0 | → $0 |
| Tax Exempt Bond Liabilities | $0 | $0 | → $0 |
| Total Liabilities | $835,311 | $737,017 | ▼ $98,294 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $8,245,938 | $7,392,334 | ▼ $853,604 |
| Net Assets With Donor Restrictions | $0 | $0 | → $0 |
| Total Net Assets Fund Balance | $8,245,938 | $7,392,334 | ▼ $853,604 |
| Total Liabilities and Net Assets / Fund Balance | $9,081,249 | $8,129,351 | ▼ $951,898 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $4,426,915 | $1,767,000 | $6,193,915 |
| Equipment | $293,468 | $2,308,661 | $2,602,129 |
| Land | $1,505,333 | - | $1,505,333 |
| Leasehold Improvements | $26,837 | $32,255 | $59,092 |
| Other Assets Org | $72,102 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Rev Daniel Paul Kolenda Iii | President - Chair | FT | $115,450 | $179,650 | $295,100 |
| Rev Peter Vandenberg | VP/secretary - Director | PT | $97,677 | $80,786 | $178,463 |
| Rev Russell Benson | Treasurer- Director | FT | $62,481 | $107,333 | $169,814 |
| Mary Kathryn Manuel | US National Director | FT | $120,439 | $26,533 | $146,972 |
Board Members and Trustees
| Name | Title |
|---|---|
| Barry Hon | Director |
| Darrell Hon | Director |
| Eric Gilmour | Director |
| Jim Whitley | Director |
| Kyffin Simpson | Director |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Cook Cook Of Palm Beach LLC | Accounting Service | 725 N HWY A1A STE E207, Jupiter, FL 33477 | $207,675 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $13,258,229
- Program Service Revenue
- $1,448,078
- Investment Income
- $304
- Other Revenue
- $303,212
- All Other Contributions
- $13,258,229
- Change in Net Assets
- $-853,604
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $15,009,823
- Revenue Not Reported on Form 990
- $275,634
- Total Revenue per Audited Statements
- $15,285,457
- Total Revenue per Form 990
- $15,009,823
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $10,726,305 |
| Salaries, Compensation, and Employee Benefits | $4,688,652 |
| Total Fundraising Expense | $573,299 |
| Grants and Similar Amounts Paid | $448,470 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $1,604,965 | $1,193,998 | $199,148 | $2,998,111 |
| Office Expenses | $741,239 | $1,015,965 | $107,356 | $1,864,560 |
| Fees for Services Other | $687,157 | $240,927 | $60,518 | $988,602 |
| Travel | $623,267 | $267,114 | - | $890,381 |
| Other Employee Benefits | $223,543 | $512,881 | $81,459 | $817,883 |
| Current Officers, Directors, Trustees, and Key Employees | $324,048 | $275,556 | $43,773 | $643,377 |
| Depreciation Depletion | $328,368 | $139,730 | $1,000 | $469,098 |
| Grants to Domestic Orgs | $243,070 | - | - | $243,070 |
| Occupancy | - | $221,648 | - | $221,648 |
| Foreign Grants | $205,400 | - | - | $205,400 |
| Payroll Taxes | $55,463 | $127,250 | $20,211 | $202,924 |
| Other Expenses | $320,786 | $134,381 | $55,443 | $134,381 |
| Insurance | - | $125,203 | - | $125,203 |
| All Other Expenses | $92,200 | - | - | $92,200 |
| Information Technology | $81,841 | $8,388 | - | $90,229 |
| Fees for Services Legal | - | $68,511 | - | $68,511 |
| Fees for Services Accounting | - | $38,168 | - | $38,168 |
| Pension Plan Contributions | $5,438 | $16,528 | $4,391 | $26,357 |
| Royalties | - | $4,500 | - | $4,500 |
| Total Functional Expenses | $10,899,380 | $4,390,748 | $573,299 | $15,863,427 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $16,139,061 |
| Expenses per Audited Statements | $15,863,427 |
| Total Expenses per Form 990 | $15,863,427 |
| Expenses Not Reported on Form 990 | $275,634 |
International Activity
Grant and Assistance Recipients
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Heaven Rules Ministries | Concord, NC | 501(c)(3) | Support | $57,600 |
| Christ for all Nations Evangelism Bootcamp Inc | Orlando, FL | 501(c)(3) | Support | $50,000 |
| Sonship International | Oviedo, FL | 501(c)(3) | Support | $39,600 |
| Together in the Harvest Ministries | Windermere, FL | 501(c)(3) | Support | $30,000 |
| Enjoying God Ministries Inc | Cromwell, IN | 501(c)(3) | Support | $20,880 |
| Circuit Riders | Huntington Beach, CA | 501(c)(3) | Support | $16,200 |
| Freedom To Captives | Pensacola, FL | 501(c)(3) | Support | $5,400 |
International Summary
- Offices
- 0
- Employees
- 0
- Spending
- $3,245,261
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
| Region | Activity | Services | Offices | Employees | Spending |
|---|---|---|---|---|---|
| Sub-Saharan Africa | Program Services | Production Cost | 0 | 0 | $1,537,319 |
| Sub-Saharan Africa | Program Services | support | 0 | 0 | $1,262,899 |
| Europe (Including Iceland and Greenland) | Program Services | support | 0 | 0 | $296,804 |
| South America | Program Services | Facility Project | 0 | 0 | $81,400 |
| North America | Program Services | support | 0 | 0 | $61,839 |
| Central America and the Caribbean | Program Services | support | 0 | 0 | $3,500 |
| South Asia | Program Services | support | 0 | 0 | $1,500 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $0 |
| Fundraising Gross Income | $0 |
| Gaming Direct Expenses | $0 |
| Gaming Gross Income | $0 |
| 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 Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
| Receivables from Disqualified Persons | $0 | $0 | → $0 |
| Receivables from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Lease Liability | $74,217 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- 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, LINE 11B:
“The organization's federal form 990 was provided to each voting member of its governing body, its board of directors, prior to filing with the internal service revenue ("irs"). The board of directors has the responsibility to oversee, review and approve the federal form 990, including the preparation, review and filing process. As part of the tax return preparation process the organization hired a professional cpa firm with experience and expertise in not-for-profit tax return preparation to prepare the federal form 990. The cpa firm's tax professionals worked closely with the organization's finance personnel, including, but not limited to, the chief financial officer ("internal working group"), to obtain information needed in order to prepare a complete and accurate tax return. The cpa firm prepared a draft federal form 990 and furnished it to the organization's internal working group for review. The organization's internal working group reviewed the draft federal form 990 and discussed questions and comments with the cpa firm. Revisions were made to the draft federal form 990 where necessary and a final draft was furnished by the cpa firm to the organization's internal working group for final review and approval prior to providing it to the members of the board of directors and filing with the irs.”
FORM 990, PART VI, LINE 12:
“The organization regularly monitors and enforces compliance with its conflict of interest policy. Annually all officers and directors are required to review the existing conflict of interest policy and complete a questionnaire. The completed questionnaires are reviewed by the president and treasurer. Potential conflicts are reviewed and discussed at the board of director level and any necessary mitigating behavior is taken.”
FORM 990, PART VI, LINE 15:
“The organization's board of directors reviews and approves the compensation arrangement of the organization's officers. This review is based on comparable organization's ministerial compensation and independent compensation surveys.”
FORM 990, PART VII AND SCHEDULE J:
“Part vii and schedule j reflect certain board members and officers receiving compensation and benefits from this organization. Please note this remuneration was for services rendered as full-time employees or independent contractors of the organization and not for services rendered as a voting member or officer of this organization's board of directors.”
FORM 990, PART VI, LINE 2:
“Barry Hon and Darrell Hon share a family relationship.”
Filing and Contact Details
Filer
- Filer Name
- Christ for All Nations
- EIN
- 94-2742504
- In Care Of
- % RUSSELL BENSON
- Phone
- 4078544400
- Address
- 6880 LAKE ELLENOR DRIVE, ORLANDO, FL 32809
Signing Officer
- Name
- Reverend Russell Benson
- Title
- Treasurer
- Phone
- 4078544400
- Signed
- 2025-11-17
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Reverend Russell Benson
- Formed
- 1980
- Legal Domicile
- CA
- Voting Board Members
- 8
- Independent Board Members
- 5
- Employees
- 66
- Volunteers
- 90
Preparer
- Firm
- Withumsmithbrownpc
- Address
- 200 S ORANGE AVESTE 1200, ORLANDO, FL 32801-3400
- Preparer
- Erik a Halluska CPA
- Phone
- 4078491569
Supplemental Narrative
Additional Explanations
FORM 990, PART XII, LINE 2C:
“An independent cpa firm audited the financial statements of christ for all nations for the years ended december 31, 2024 and december 31, 2023; respectively. The independent cpa firm issued an unqualified opinion with respect to the audited financial statements. The organization's board of directors has the responsibility for the oversight of the audit of the financial statements and the selection of an independent auditor.”
FORM 900, PART XII, LINE 2B:
“The audit of the organization's financial statements is in progress and not yet finalized. At the time of this filing, the audit was incomplete and had not been issued. Thus, this return relies on unaduited numbers.”
Financial Statement Notes
Schedule D, Part X:
“An independent cpa firm audited the financial statements of christ for all nations for the years ended december 31, 2024 and december 31, 2023; respectively. The following footnote is included in the organization's 2024 audited financial statements that reports it's liability for uncertain tax positions under fin 48 (asc 740): the ministry is a nonprofit organization exempt from federal income taxes under section 501(c)(3) of the internal revenue code. Accordingly no provision for income taxes is reflected in the accompanying financial statements. Accounting principles generally accepted in the united states of america prescribe requirements for the recognition of income taxes in financial statements, and the amounts recognized are affected by income tax positions taken by the ministry in its tax returns. The ministry's status as an exempt organization is defined as an income tax position under these requirements. While management believes it has complied with the internal revenue code, the sustainability of some income tax positions taken by the ministry in its tax returns may be uncertain. There are minimum thresholds of likelihood that uncertain tax positions are required to meet before being recognized in th financial statements. Management does not believe that the ministry has any material uncertain tax positions at december 31, 2024. In the event interest and penalties were due relating to an unsustainbanle tax position, they would be treated as a component of income tax expense.”
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| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 469098 |
| IRS990/Desc | 0 | AFRICAN GOSPEL CRUSADES AND EVANGELISIM MINISTRIES. IN 2024, 7,122,425 PEOPLE RECEIVED SALVATION THROUGH JESUS CHRIST AND COMPLETED DECISION CARDS; TOTAL EVENT ATTENDANCE WAS 12,741,351. |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 40.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.0 |
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| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | REV PETER VANDENBERG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | REV RUSSELL BENSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Mary Kathryn Manuel |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | KYFFIN SIMPSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | BARRY HON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Jim Whitley |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Eric Gilmour |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Darrell Hon |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT - CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VP/SECRETARY - DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER- DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | US National Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
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| IRS990/MissionDesc | 0 | CHRIST FOR ALL NATIONS("MINISTRY") IS A RELIGIOUS NONPROFIT ORGANIZATION SUPPORTING THE EVANGELISM OF CHRISTIANITY. THE USA OFFICE OF THE MINISTRY EXISTS TO WIN SOULS FOR JESUS AND FULFILLS THIS PURPOSE BY DEVELOPING SUPPORT FOR THE INTERNATIONAL CRUSADE MINISTRY AND ORCHESTRATING EVANGELISTIC ENDEAVOURS IN THE USA. THE MINISTRY CONDUCTS EVANGELISTIC CRUSADES THROUGHOUT THE WORLD WITH AN EMPHASIS ON THE CONTINENT OF AFRICA AND RECENTLY NORTH AMERICA. THE MINISTRIES OF REINHARD BONNKE AND DANIEL KOLENADA ARE CENTRAL TO THE OPERATIONS OF THE MINISTRY. BOOKS, AUDIO TAPES, CONFERENCES, TELEVISION, AND A FILM SEEDING PROJECT ARE USED BY THE MINISTRY TO SUPPLEMENT THE CRUSADES. THE MISSION OF THE ORGANIZATION IS TO EVANGELIZE THE WORLD FOR THE LORD JESUS CHRIST SO THERE IS NO ONE THAT HAS NOT HEARD THE WORD OF GOD FOR SALVATION; TO PRESENT THE GOOD NEWS OF THE GOSPEL OF JESUS CHRIST TO ALL NATIONS, ESPECIALLY TO THE UNREACHED LIKE IN AFRICA; AND TO LEAD AS MANY AS WILL BELIEVE AWAY FROM HELL |
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| IRS990/OtherExpensesGrp/Desc | 3 | REPAIRS AND MAINTENANCE |
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| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 4259723 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 1102872 |
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| IRS990/OtherExpensesGrp/TotalAmt | 2 | 320786 |
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| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 900099 |
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| IRS990/PrincipalOfficerNm | 0 | REVEREND RUSSELL BENSON |
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| IRS990/ProgramServiceRevenueGrp/Desc | 0 | PUBLICATIONS & MEDIA |
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| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | MEDIA MINISTRY. SPREADING THE GOSPEL OF JESUS CHRIST THROUGH PRINT, TELEVISION, AND WEB INITIATIVES, WITH TREMENDOUS GROWTH IN CONFERENCES AROUND THE WORLD. |
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| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 1848500 |
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| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.74590 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 60417769 |
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