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Nonprofiteer
← ROEVER EVANGELISTIC ASSOCIATION INC

Form 990 for tax year 2023

Filed by ROEVER EVANGELISTIC ASSOCIATION INC.

Totals

Total revenue
$1,936,030
Total expenses
$2,417,626
Contributions and grants received
$1,788,321
Grants paid
$222,885
Program service revenue
$57,000
Investment income
$5,877
Other revenue
$84,832
Total assets, end of year
$5,807,397
Total liabilities, end of year
$1,247,199
Net assets or fund balances, end of year
$4,560,198
Program services expenses (Part IX)
$1,552,519
Management and general expenses
$736,799
Fundraising expenses
$128,308
Program service expenses (Part III)
$1,552,519

Program services were 64.2% 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.

  • 1d · Related organizations

    $200,235

  • 1f · All other contributions, gifts and grants

    $1,588,086

  • 2a · Program service revenue: RELATED USAGE FEES

    total $57,000 · related or exempt $57,000

  • 3 · Investment income

    total $5,877 · excluded $5,877

  • 6a · Gross rents

    real property $139,203

  • 6b · Less rental expenses

    real property $132,890

  • 6c · Rental income or loss

    real property $6,313

  • 6d · Net rental income or loss

    total $6,313 · unrelated business $6,313

  • 10a · Gross sales of inventory

    $111,122

  • 10b · Cost of goods sold

    $32,603

  • 10c · Net income from sales of inventory

    total $78,519 · related or exempt $78,519

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $222,585 · program services $222,585

  • 2 · Grants to domestic individuals

    total $300 · program services $300

  • 5 · Compensation of officers, directors and key employees

    total $423,633 · program services $261,900 · management and general $97,613 · fundraising $64,120

  • 6 · Compensation of disqualified persons

    total $64,121 · program services $43,921 · management and general $20,200

  • 7 · Other salaries and wages

    total $497,431 · program services $321,318 · management and general $116,915 · fundraising $59,198

  • 8 · Pension plan contributions

    total $7,941 · program services $3,216 · management and general $2,964 · fundraising $1,761

  • 10 · Payroll taxes

    total $45,408 · program services $25,617 · management and general $17,955 · fundraising $1,836

  • 11b · Fees: legal

    total $245 · management and general $245

  • 11c · Fees: accounting

    total $76,477 · management and general $76,477

  • 11g · Fees: other

    total $95,471 · program services $90,316 · management and general $4,008 · fundraising $1,147

  • 12 · Advertising and promotion

    total $390 · program services $390

  • 13 · Office expenses

    total $85,941 · program services $54,596 · management and general $31,099 · fundraising $246

  • 14 · Information technology

    total $7,449 · program services $825 · management and general $6,624

  • 16 · Occupancy

    total $238,002 · program services $187,177 · management and general $50,825

  • 17 · Travel

    total $145,606 · program services $132,335 · management and general $13,271

  • 19 · Conferences, conventions and meetings

    total $2,063 · management and general $2,063

  • 20 · Interest

    total $43,350 · program services $127 · management and general $43,223

  • 22 · Depreciation, depletion and amortization

    total $214,169 · management and general $214,169

  • 23 · Insurance

    total $162,742 · program services $131,412 · management and general $31,330

  • 24a · Other expenses: NEWSLETTER

    total $55,149 · program services $55,134 · management and general $15

  • 24b · Other expenses: DUES & SUBSCRIPTIONS

    total $19,285 · program services $13,232 · management and general $6,053

  • 24c · Other expenses: EQUIPMENT

    total $5,342 · program services $3,660 · management and general $1,682

  • 24d · Other expenses: MOVING EXPENSES

    total $2,690 · program services $2,690

  • 24e · All other expenses

    total $1,836 · program services $1,768 · management and general $68

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $325,104 · end of year $210,507

  • 2 · Savings and temporary cash investments

    beginning of year $210,883 · end of year $77,493

  • 4 · Accounts receivable

    beginning of year $103,730 · end of year $62,772

  • 5 · Loans and receivables from officers and key people

    beginning of year $4,192

  • 8 · Inventories for sale or use

    beginning of year $53,461 · end of year $51,658

  • 9 · Prepaid expenses and deferred charges

    beginning of year $1,042 · end of year $6,264

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

    $6,928,824

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

    $1,577,635

  • 10c · Land, buildings and equipment, net

    beginning of year $5,523,825 · end of year $5,351,189

  • 11 · Investments: publicly traded securities

    beginning of year $1,000 · end of year $1,000

  • 15 · Other assets

    beginning of year $53,869 · end of year $46,514

  • 17 · Accounts payable and accrued expenses

    beginning of year $138,026 · end of year $178,595

  • 23 · Secured mortgages and notes payable

    beginning of year $1,084,879 · end of year $1,063,192

  • 25 · Other liabilities

    beginning of year $5,052 · end of year $5,412

  • 27 · Net assets without donor restrictions

    beginning of year $5,049,149 · end of year $4,560,198

Mission and programs · 2023

Mission

ROEVER EVANGELISTIC ASSOCIATION, INC. IS COMMITTED TO SEEING THE YOUTH OF AMERICA AND THEIR FAMILIES COME TO SAVING FAITH IN JESUS CHRIST AND BE ASSIMILATED INTO THE LOCAL CHURCH, PRIMARILY THROUGH PROCLAMATION EVANGELISM.

Activities or mission (Part I)

TO SEE THE YOUTH OF AMERICA AND THEIR FAMILIES COME TO SAVING FAITH IN JESUS CHRIST AND BE ASSIMILATED INTO THE LOCAL CHURCH, PRIMARILY THROUGH PROCLAMATION EVANGELISM

  • ROEVER EVANGELISTIC ASSOCIATION CONDUCTS MEETINGS IN CHURCHES, CONFERENCES AND OTHER LOCATIONS PROMOTING CHRISTIAN EVANGELISM TO INDIVIDUALS, GROUPS AND COMMUNITIES. THROUGH THESE EFFORTS LIVES ARE CHANGED AND MANY ACCEPT CHRIST. A TYPICAL YEAR WOULD INCLUDE MORE THAN 250 LIVE APPEARANCES BY THE MINISTRY'S TEAM. HOWEVER, DURING 2023, THE TEAM CONTINUED TO PRODUCED VIDEO AND AUDIO PRESENTATIONS ALONE WITH PRODUCING LITERARY WORKS AFFECTING MORE THAN 1,000,000 INDIVIDUALS DURING 2023.

    Expenses $677,255 · Grants $9,000 · Revenue $135,519

  • ROEVER EVANGELISTIC ASSOCIATION DOES MISSIONS WORK IN THE UNITED STATES, SOUTHEAST ASIA, AND AFRICA. DUE TO TRAVEL RESTRICTIONS SPANNING 2020 TO 2022, THE MINISTRY ESTABLISHED AN ONLINE BIBLE SCHOOL FOR VIETNAMESE SPEAKING INDIVIDUALS IN SOUTHEAST ASIA AND ENGLISH-SPEAKING INDIVIDUALS IN AFRICA. THE BIBLE SCHOOL BOASTS AN ENROLLMENT OF OVER 200,000 STUDENTS FROM 41 COUNTRIES AND EFFECTIVELY IMPACTS OVER 2,000,000 INDIVIDUALS THROUGH ITS MISSION ENDEAVORS.

    Expenses $221,412 · Grants $213,585

  • ROEVER EVANGELISTIC ASSOCIATION CONDUCTS SEMINARS AND TRAINING SESSIONS FOR VETERANS AND ACTIVE DUTY SERVICE MEMBERS ALONG WITH THEIR FAMILY MEMBERS ON RESILIENCY, OVERCOMING PHYSICAL INJURY AND POST-TRAUMATIC STRESS. THOUSANDS HAVE BEEN AFECTED BY THIS PROGRAM.

    Expenses $653,852 · Grants $300

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Dave Roever

    PRESIDENT/DI

    Total calculated
    $210,120
    From this org
    $150,000
    From related orgs
    $0
    Other
    $60,120
    Hours/week
    35 + 15 related

    Schedule J breakdown matched by us

    Base
    $150,000
    Bonus
    not reported
    Other
    not reported
    Deferred
    $30,120
    Nontaxable benefits
    $30,000
    Filer's total
    $210,120

  • Matt Roever

    COO THROUGH

    Total calculated
    $139,900
    From this org
    $105,900
    From related orgs
    $0
    Other
    $34,000
    Hours/week
    35 + 10 related

  • Paul Reed

    CFO

    Total calculated
    $105,300
    From this org
    $105,300
    From related orgs
    $0
    Other
    $0
    Hours/week
    35 + 10 related

  • Thein N Dang

    COO

    Total calculated
    $88,750
    From this org
    $0
    From related orgs
    $20,500
    Other
    $68,250
    Hours/week
    35 + 10 related

  • Jeff Cleland

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • David Griffis

    CHAIR/DIRECT

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • Jeff Johnson

    TREASURER/DI

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • Kathy Koch

    SECRETARY/DI

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • Alan Marshall

    VICE-CHAIR/D

    Total calculated
    $0
    Hours/week
    1 + 2 related

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 · Travel for companions
  • 1a · Housing allowance or residence for personal use
  • 1a · Payments for business use of a personal residence
  • 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)

SCHEDULE J, PART III
PART I, LINE 1A HOUSING ALLOWANCE DAVE ROEVER, PRESIDENT A HOUSING ALLOWANCE IS PROVIDED PURSUANT TO IRC SECTION 107. THIS TAX EXCLUSION DOES NOT REQUIRE SUBSTANTIATION OF EXPENSES PRIOR TO PAYMENT OF THE HOUSING ALLOWANCE. MATT ROEVER, COO A HOUSING ALLOWANCE IS PROVIDED PURSUANT TO IRC SECTION 107. THIS TAX EXCLUSION DOES NOT REQUIRE SUBSTANTIATION OF EXPENSES PRIOR TO PAYMENT OF THE HOUSING ALLOWANCE.

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

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

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.

  • ESR OUTFITTERS

    EVENTS · TX · assets $2,495

    Directly controlled by ROEVER EVA

Provenance

Return type
form_990
Tax year
2023
Filed
11 November 2024
IRS schema version
2023v5.0
Source object
202433169349303188

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