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Nonprofiteer
← ELAM MINISTRIES INC

Form 990 for tax year 2023

Filed by ELAM MINISTRIES INC.

Totals

Total revenue
$12,067,934
Total expenses
$11,788,643
Contributions and grants received
$12,016,179
Grants paid
$6,764,453
Program service revenue
$0
Investment income
$12,621
Other revenue
$39,134
Total assets, end of year
$3,221,828
Total liabilities, end of year
$70,020
Net assets or fund balances, end of year
$3,151,808
Program services expenses (Part IX)
$10,444,764
Management and general expenses
$758,999
Fundraising expenses
$584,880
Program service expenses (Part III)
$10,444,764

Program services were 88.6% 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

    $12,016,179

  • 1g · Noncash contributions included above

    $80,455

  • 3 · Investment income

    total $12,621 · excluded $12,621

  • 11a · Other revenue: Misc

    total $39,134 · related or exempt $39,134

  • 11e · Other revenue, total

    $39,134

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $6,764,453 · program services $6,764,453

  • 5 · Compensation of officers, directors and key employees

    total $168,301 · program services $151,471 · management and general $8,415 · fundraising $8,415

  • 7 · Other salaries and wages

    total $1,725,507 · program services $1,205,451 · management and general $194,116 · fundraising $325,940

  • 8 · Pension plan contributions

    total $42,152 · program services $29,909 · management and general $3,619 · fundraising $8,624

  • 9 · Other employee benefits

    total $371,010 · program services $266,124 · management and general $40,566 · fundraising $64,320

  • 10 · Payroll taxes

    total $143,956 · program services $103,145 · management and general $15,395 · fundraising $25,416

  • 11b · Fees: legal

    total $5,817 · management and general $5,817

  • 11c · Fees: accounting

    total $151,807 · management and general $151,807

  • 11g · Fees: other

    total $305,705 · program services $200,806 · management and general $66,699 · fundraising $38,200

  • 12 · Advertising and promotion

    total $4,105 · program services $3,266 · fundraising $839

  • 13 · Office expenses

    total $183,919 · program services $96,497 · management and general $61,954 · fundraising $25,468

  • 16 · Occupancy

    total $26,694 · program services $10,676 · management and general $16,018

  • 17 · Travel

    total $371,037 · program services $227,256 · management and general $85,085 · fundraising $58,696

  • 19 · Conferences, conventions and meetings

    total $1,297,062 · program services $1,271,634 · management and general $11,618 · fundraising $13,810

  • 22 · Depreciation, depletion and amortization

    total $44,127 · program services $28,683 · management and general $6,619 · fundraising $8,825

  • 24a · Other expenses: Bank Service Charges

    total $75,073 · management and general $74,599 · fundraising $474

  • 24b · Other expenses: Printing & Publications

    total $55,590 · program services $54,528 · fundraising $1,062

  • 24c · Other expenses: Postage and Shipping

    total $26,085 · program services $22,836 · management and general $2,011 · fundraising $1,238

  • 24d · Other expenses: Telephone

    total $20,190 · program services $8,029 · management and general $8,647 · fundraising $3,514

  • 24e · All other expenses

    total $6,053 · management and general $6,014 · fundraising $39

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

    total $1,285,444 · program services $1,271,634 · management and general $0 · fundraising $13,810

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $2,645,227 · end of year $1,976,966

  • 2 · Savings and temporary cash investments

    beginning of year $39,801 · end of year $412,293

  • 3 · Pledges and grants receivable

    end of year $200,000

  • 5 · Loans and receivables from officers and key people

    beginning of year $12,500 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $297,320 · end of year $331,548

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

    $744,757

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

    $443,736

  • 10c · Land, buildings and equipment, net

    beginning of year $306,964 · end of year $301,021

  • 17 · Accounts payable and accrued expenses

    beginning of year $96,812 · end of year $66,180

  • 18 · Grants payable

    beginning of year $332,483 · end of year $3,840

  • 27 · Net assets without donor restrictions

    beginning of year $1,794,039 · end of year $1,994,779

  • 28 · Net assets with donor restrictions

    beginning of year $1,078,478 · end of year $1,157,029

Mission and programs · 2023

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.

Activities or mission (Part I)

Strengthen and expand the Church by training leaders and workers for effective ministry of the Gospel.

  • In 2023, we provided training and Christian education to close to 16,000 people through Bible study webinars, advanced trainings, discipleship intensives, accredited distance learning, specialized training for youth and children ministry, and our threemonth leadership and church-planting course. Over 1,000 women attended women's webinars, and 630 women participated in day conferences for women's ministry. Over 500 men participated in men's ministry events. Another 7,500+ Christians used Safar to engage 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 2023, we helped over 750 trained leaders in their ministry. We distributed Christian Scriptures widely and sent 25,000 Bibles and 200,000 New Testaments to print. 61 new titles were translated or written for print, and 60 titles were re-printed for use in discipleship and evangelism. We broadcast weekly Christian programming for women, children, Christian worship, and evangelism. More than 500 short video clips were filmed, along with new episodes of TV programming for children, women, and worship. We also produced a weekly multi-media church service with Bible teaching, worship and group discussion, made available on-demand. We saw over 321,000 unique users on our resource website, www.Kalameh.com, and 32,645,000 people viewed digital resources and social media posts our team created for discipleship, evangelism and spiritual encouragement. Additionally, hundreds of people facing job loss and income insecurity were served through our persecution relief efforts.

    Expenses $10,444,764 · Grants $6,764,453

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

Listed in Part VII

  • Samuel Yeghnazar

    Chairman of the Board

    Total calculated
    $0
    Hours/week
    5

  • Ann Buwalda

    Secretary

    Total calculated
    $0
    Hours/week
    3

  • Tom Waller

    Director

    Total calculated
    $0
    Hours/week
    1

  • Pete Dunn

    Emeritus

    Total calculated
    $0
    Hours/week
    1

  • Kathy Giske

    Director

    Total calculated
    $0
    Hours/week
    1

  • Mohamad Reza Roshanzamir

    Director

    Total calculated
    $0
    Hours/week
    5

  • Andrew Yeghnazar

    Director

    Total calculated
    $0
    Hours/week
    3

  • David Paris

    Treasurer

    Total calculated
    $0
    Hours/week
    3

  • David Yeghnazar

    Elam US President

    Total calculated
    $168,602
    From this org
    $168,602
    From related orgs
    $0
    Other
    $0
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $168,602
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $168,602

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

  • 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 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.

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

Provenance

Return type
form_990
Tax year
2023
Filed
15 October 2024
IRS schema version
2023v5.1
Source object
202402899349301765

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

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