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Nonprofiteer
← ARIEL MINISTRIES

Form 990 for tax year 2023

Filed by ARIEL MINISTRIES.

Totals

Total revenue
$3,291,070
Total expenses
$3,349,948
Contributions and grants received
$2,493,657
Grants paid
$587,553
Program service revenue
$760,056
Investment income
$25,517
Other revenue
$11,840
Total assets, end of year
$4,953,430
Total liabilities, end of year
$850,362
Net assets or fund balances, end of year
$4,103,068
Program services expenses (Part IX)
$2,558,210
Management and general expenses
$688,267
Fundraising expenses
$103,471
Program service expenses (Part III)
$2,558,210

Program services were 76.4% 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

    $2,493,657

  • 1g · Noncash contributions included above

    $2,328

  • 2a · Program service revenue: PROGRAM FEES

    total $760,056 · related or exempt $760,056

  • 3 · Investment income

    total $25,517 · excluded $25,517

  • 11a · Other revenue: OTHER INCOME

    total $11,840 · excluded $11,840

  • 11e · Other revenue, total

    $11,840

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $168,405 · program services $168,405

  • 3 · Grants to foreign organizations and individuals

    total $419,148 · program services $419,148

  • 5 · Compensation of officers, directors and key employees

    total $349,482 · program services $223,946 · management and general $104,567 · fundraising $20,969

  • 7 · Other salaries and wages

    total $640,298 · program services $409,791 · management and general $192,089 · fundraising $38,418

  • 9 · Other employee benefits

    total $74,944 · program services $48,714 · management and general $21,734 · fundraising $4,496

  • 10 · Payroll taxes

    total $61,795 · program services $34,605 · management and general $25,954 · fundraising $1,236

  • 11g · Fees: other

    total $106,436 · program services $17,065 · management and general $84,658 · fundraising $4,713

  • 12 · Advertising and promotion

    total $133,989 · program services $66,995 · management and general $53,595 · fundraising $13,399

  • 13 · Office expenses

    total $330,754 · program services $282,092 · management and general $45,773 · fundraising $2,889

  • 16 · Occupancy

    total $132,662 · program services $86,565 · management and general $45,417 · fundraising $680

  • 17 · Travel

    total $260,378 · program services $221,321 · management and general $26,038 · fundraising $13,019

  • 20 · Interest

    total $16,456 · management and general $16,456

  • 22 · Depreciation, depletion and amortization

    total $156,069 · program services $129,962 · management and general $23,307 · fundraising $2,800

  • 23 · Insurance

    total $38,278 · program services $28,709 · management and general $9,569

  • 24a · Other expenses: COST OF GOODS SOLD

    total $356,163 · program services $356,163

  • 24b · Other expenses: REPAIRS AND MAINTENANCE

    total $70,727 · program services $61,532 · management and general $9,195

  • 24c · Other expenses: BANK AND CREDIT CARD FE

    total $26,860 · management and general $26,860

  • 24d · Other expenses: EQUIPMENT

    total $7,104 · program services $3,197 · management and general $3,055 · fundraising $852

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,675,090 · end of year $1,798,730

  • 3 · Pledges and grants receivable

    beginning of year $0 · end of year $53,616

  • 4 · Accounts receivable

    beginning of year $0 · end of year $1,725

  • 8 · Inventories for sale or use

    beginning of year $156,707 · end of year $131,846

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

    $5,224,265

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

    $2,308,982

  • 10c · Land, buildings and equipment, net

    beginning of year $2,862,053 · end of year $2,915,283

  • 11 · Investments: publicly traded securities

    beginning of year $12,848 · end of year $19,175

  • 15 · Other assets

    beginning of year $56,387 · end of year $33,055

  • 17 · Accounts payable and accrued expenses

    beginning of year $99,270 · end of year $216,221

  • 25 · Other liabilities

    beginning of year $716,793 · end of year $634,141

  • 27 · Net assets without donor restrictions

    beginning of year $3,025,623 · end of year $3,069,213

  • 28 · Net assets with donor restrictions

    beginning of year $921,399 · end of year $1,033,855

Mission and programs · 2023

Mission

ARIEL MINISTRIES EXISTS TO BRING THE GOOD NEWS OF THE MESSIAH TO JEWISH PEOPLE AND TO DISCIPLE BELIEVERS THROUGH INTENSIVE BIBLE TEACHING FROM A MESSIANIC JEWISH PERSPECTIVE AND DISPENSATIONAL THEOLOGICAL POSITION. CONTINUED ON SCHEDULE O

Activities or mission (Part I)

ARIEL MINISTRIES EXISTS TO EVANGELIZE JEWISH PEOPLE AND TO DISCIPLE BOTH JEWISH AND GENTILE BELIEVERS THROUGH INTENSIVE BIBLE TEACHING FROM JEWISH PERSPECTIVE.

  • SUMMER PROGRAM OF INTENSIVE BIBLE TEACHING IN A CONFERENCE-STYLE SETTING AT OUR FULLY OWNED AND OPERATED SHOSHANAH CAMPUS IN NEW YORK.

    Expenses $1,279,105 · Grants $168,405 · Revenue $760,056

  • PRODUCING AND PUBLISHING THEOLOGICALLY SOUND AND MESSIANIC RESOURCES IN SUPPORT OF INTENSIVE BIBLE TEACHING. THESE RESOURCES INCLUDE BOOKS AND STUDIES IN BOTH PRINT AND DIGITAL FORM, AS WELL AS COURSES IN BIBLE, THEOLOGY, AND MESSIANIC JEWISH STUDIES THAT CAN BE TAKEN BY ONLINE FORMAT.

    Expenses $767,463

  • PLACING MISSIONARY PERSONNEL INTERNATIONALLY THAT ENGAGE IN SHARING THE GOOD NEWS OF THE MESSIAH WITH JEWISH PEOPLE THROUGH PERSONAL INTERACTIONS, SPEAKING AT EVENTS, TRANSLATING AND PUBLISHING OF BIBLE STUDY RESOURCES, COMMUNITY PROJECTS, ETC. MANY OF THESE MISSIONARIES RECEIVE GRANTS THROUGH ARIEL MINISTRIES.

    Expenses $511,642 · Grants $419,148

As filed on the 2023 return.

Listed in Part VII

  • Dr Arnold G Fruchtenbaum

    CEO

    Total calculated
    $175,912
    From this org
    $85,854
    From related orgs
    $0
    Other
    $90,058
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $85,854
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $90,058
    Filer's total
    $175,912

  • Rev Gary Dereshinsky

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Russell Cruzan

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Dr Richard Storm

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Clifford Hogue Jr

    DIRECTOR

    Total calculated
    $0
    Hours/week
    4

  • Guy Hoffman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Dr Tim Sigler

    CEO2

    Total calculated
    $173,570
    From this org
    $108,960
    From related orgs
    $0
    Other
    $64,610
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $108,960
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $64,610
    Filer's total
    $173,570

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 · First-class or charter travel
  • 1a · Housing allowance or residence for personal use
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Form 990 of other organizations
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

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
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 3
THE ADMINISTRATION PERFORMS A COMPENSATION SURVEY AND SUBMITS IT TO THE INDEPENDENT BOARD ALONG WITH COMPENSATION INFORMATION FROM THE FORM 990S OF SIMILAR ORGANIZATIONS. THE BOARD REVIEWS THE INFORMATION AND APPROVES THE COMPENSATION FOR THE CEO.

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.

Provenance

Return type
form_990
Tax year
2023
Filed
8 November 2024
IRS schema version
2023v5.1
Source object
202423139349302942

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