Skip to content
Nonprofiteer
← JOSHUA FUND

Form 990 for tax year 2023

Filed by JOSHUA FUND.

Totals

Total revenue
$18,624,889
Total expenses
$13,946,979
Contributions and grants received
$18,428,749
Grants paid
$7,984,672
Program service revenue
$0
Investment income
$190,863
Other revenue
$5,277
Total assets, end of year
$7,196,264
Total liabilities, end of year
$481,591
Net assets or fund balances, end of year
$6,714,673
Program services expenses (Part IX)
$11,302,741
Management and general expenses
$1,851,346
Fundraising expenses
$792,892
Program service expenses (Part III)
$11,302,741

Program services were 81.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $18,428,749

  • 1g · Noncash contributions included above

    $153,486

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $189,629 · excluded $189,629

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 7a · Gross sales of assets other than inventory

    securities $487,415

  • 7b · Less cost or other basis and sales expenses

    securities $486,181

  • 7c · Gain or loss

    securities $1,234 · other assets $0

  • 7d · Net gain or loss

    total $1,234 · excluded $1,234

  • 11d · All other revenue

    total $5,277 · related or exempt $0 · unrelated business $0 · excluded $5,277

  • 11e · Other revenue, total

    $5,277

Functional expenses

Part IX, the statement of functional expenses.

  • 3 · Grants to foreign organizations and individuals

    total $7,984,672 · program services $7,984,672

  • 4 · Benefits paid to or for members

    total $0 · program services $0

  • 5 · Compensation of officers, directors and key employees

    total $568,349 · program services $234,757 · management and general $317,942 · fundraising $15,650

  • 6 · Compensation of disqualified persons

    total $49,032 · program services $44,129 · management and general $4,903

  • 7 · Other salaries and wages

    total $1,146,546 · program services $820,076 · management and general $296,203 · fundraising $30,267

  • 8 · Pension plan contributions

    total $57,146 · program services $39,846 · management and general $16,438 · fundraising $862

  • 9 · Other employee benefits

    total $173,469 · program services $98,049 · management and general $69,901 · fundraising $5,519

  • 10 · Payroll taxes

    total $153,814 · program services $103,311 · management and general $44,963 · fundraising $5,540

  • 11b · Fees: legal

    total $37,226 · management and general $37,226

  • 11c · Fees: accounting

    total $223,650 · management and general $223,650

  • 11e · Fees: professional fundraising services

    total $30,596 · fundraising $30,596

  • 11g · Fees: other

    total $292,742 · program services $220,327 · management and general $62,674 · fundraising $9,741

  • 12 · Advertising and promotion

    total $863,809 · program services $531,532 · fundraising $332,277

  • 13 · Office expenses

    total $691,885 · program services $132,299 · management and general $455,688 · fundraising $103,898

  • 14 · Information technology

    total $155,443 · program services $61,244 · management and general $52,339 · fundraising $41,860

  • 16 · Occupancy

    total $38,851 · program services $30,752 · management and general $8,099

  • 17 · Travel

    total $409,338 · program services $262,472 · management and general $142,451 · fundraising $4,415

  • 22 · Depreciation, depletion and amortization

    total $1,778 · program services $1,437 · management and general $341

  • 23 · Insurance

    total $38,060 · program services $818 · management and general $37,242

  • 24a · Other expenses: Events & Promotion

    total $1,030,573 · program services $737,020 · management and general $81,286 · fundraising $212,267

  • 24e · All other expenses

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 26 · Joint costs (an allocation of the lines above)

    total $648,411 · program services $551,149 · fundraising $97,262

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $339,985 · end of year $459,922

  • 2 · Savings and temporary cash investments

    beginning of year $1,568,305 · end of year $6,394,028

  • 3 · Pledges and grants receivable

    beginning of year $28,774 · end of year $186,634

  • 4 · Accounts receivable

    beginning of year $0 · end of year $21,688

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $312,779 · end of year $128,664

  • 10a · Land, buildings and equipment: cost or other basis

    $248,906

  • 10b · Land, buildings and equipment: accumulated depreciation

    $243,578

  • 10c · Land, buildings and equipment, net

    beginning of year $7,107 · end of year $5,328

  • 12 · Investments: other securities

    beginning of year $0

  • 13 · Investments: program-related

    beginning of year $0

  • 15 · Other assets

    beginning of year $0 · end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $267,848 · end of year $481,591

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $0 · end of year $0

  • 27 · Net assets without donor restrictions

    beginning of year $1,962,182 · end of year $6,714,673

  • 28 · Net assets with donor restrictions

    beginning of year $26,920

Mission and programs · 2023

Mission

Conducting, promoting, and supporting religious, education, and charitable activities that "bless Israel and her neighbors in the name of Jesus, according to Genesis 12:1-3."

Activities or mission (Part I)

Religious, educational, & charitable activities blessing Israel & her neighbors in Jesus' name.

  • We have educated and mobilized Christians around the world to bless Israel and her neighbors in the name of Jesus. We have provided food, household items, and medical assistance through other organizations to help those in need within the region. We have traveled to various locations in the region to encourage and equip ministry leaders to fulfill their calling and share Jesus' love with others, to vet opportunities and sponsor ministry projects that advance our objectives; and to participate in the distribution of humanitarian aid.

    Expenses $11,302,741 · Grants $7,984,672

As filed on the 2023 return.

Listed in Part VII

  • Joel C Rosenberg

    Founder / Chairman

    Total calculated
    $0
    Hours/week
    13

  • Ray Hupfer

    Vice Chairman

    Total calculated
    $0
    Hours/week
    4

  • Wayne Pederson

    Senior Vice Chairman

    Total calculated
    $0
    Hours/week
    4

  • David Rofkahr

    Board Member

    Total calculated
    $0
    Hours/week
    2

  • Ken Larson

    Board Member

    Total calculated
    $0
    Hours/week
    2

  • Lynn Rosenberg

    Board Member

    Total calculated
    $0
    Hours/week
    2

  • Rich Chaffin

    Board Member

    Total calculated
    $0
    Hours/week
    2

  • Dr Carl Moeller

    Executive Director (Part Year)

    Total calculated
    $223,752
    From this org
    $86,700
    From related orgs
    $0
    Other
    $137,052
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $69,758
    Bonus
    $16,105
    Other
    $837
    Deferred
    $29,363
    Nontaxable benefits
    $107,689
    Filer's total
    $223,752

  • Kelli Drury

    Interim Executice Director

    Total calculated
    $102,251
    From this org
    $71,364
    From related orgs
    $0
    Other
    $30,887
    Hours/week
    40

  • Lori Hupfer

    Secretary

    Total calculated
    $0
    Hours/week
    2

  • Christopher Free

    Senior Director-Communications & advancement

    Total calculated
    $142,389
    From this org
    $111,610
    From related orgs
    $0
    Other
    $30,779
    Hours/week
    40

  • Jeff Cuozzo

    Sr. Director of Special Projects

    Total calculated
    $133,170
    From this org
    $130,387
    From related orgs
    $0
    Other
    $2,783
    Hours/week
    40

  • Lucas Edwards

    Director - Operations

    Total calculated
    $146,959
    From this org
    $116,887
    From related orgs
    $0
    Other
    $30,072
    Hours/week
    40

  • William Agius

    Director - Neighbors Project

    Total calculated
    $142,938
    From this org
    $121,055
    From related orgs
    $0
    Other
    $21,883
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · Housing allowance or residence for personal use
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 7 · Other non-fixed payments

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Schedule J, Part I, Line 1a Housing allowance or residence for personal use
Pursuant to Internal Revenue Code Section 107, ministerial housing allowances are provided for qualifying ministerial employees. This is not included in taxable compensation. Carl Moeller, Executive Director met the qualifications for and received a ministerial housing allowance during the tax year.
Schedule J, Part I, Line 7 Non-fixed payments
calendar year-end bonuses

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • Undisclosed disregarded entity

    Charitable & Educational Activities · DE · income $0 · assets $24,468

    Directly controlled by The Joshua Fund

Provenance

Return type
form_990
Tax year
2023
Filed
26 June 2025
IRS schema version
2023v6.0
Source object
202531779349301358

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.