Form 990 for tax year 2022

Filed by CHRISTIAN ALLIANCE FOR ORPHANS.

Totals

Total revenue: $3,549,604
Total expenses: $3,291,246
Contributions and grants received: $2,449,404
Grants paid: $193,377
Program service revenue: $1,012,861
Investment income: $53,304
Other revenue: $34,035
Total assets, end of year: $4,818,949
Total liabilities, end of year: $518,316
Net assets or fund balances, end of year: $4,300,633
Program services expenses (Part IX): $2,741,991
Management and general expenses: $440,831
Fundraising expenses: $108,424
Program service expenses (Part III): $2,741,991

Program services were 83.3% 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

$2,449,404
2a · Program service revenue: Registration Revenue

total $356,750 · related or exempt $356,750
2b · Program service revenue: Sponsorship Revenue

total $314,667 · related or exempt $314,667
2c · Program service revenue: Membership Dues

total $291,290 · related or exempt $291,290
2d · Program service revenue: Other Revenue

total $50,154 · related or exempt $50,154
3 · Investment income

total $53,304 · excluded $53,304
10a · Gross sales of inventory

$46,105
10b · Cost of goods sold

$12,070
10c · Net income from sales of inventory

total $34,035 · related or exempt $34,035

Functional expenses

Part IX, the statement of functional expenses.

1 · Grants to domestic organizations and governments

total $140,000 · program services $140,000
3 · Grants to foreign organizations and individuals

total $53,377 · program services $53,377
5 · Compensation of officers, directors and key employees

total $378,629 · program services $300,117 · management and general $58,598 · fundraising $19,914
7 · Other salaries and wages

total $1,510,752 · program services $1,378,115 · management and general $86,920 · fundraising $45,717
8 · Pension plan contributions

total $52,609 · program services $40,218 · management and general $11,290 · fundraising $1,101
9 · Other employee benefits

total $144,429 · program services $126,989 · management and general $12,794 · fundraising $4,646
10 · Payroll taxes

total $126,564 · program services $107,268 · management and general $15,121 · fundraising $4,175
11b · Fees: legal

total $7,899 · management and general $7,899
11c · Fees: accounting

total $66,123 · program services $31,691 · management and general $34,432
11g · Fees: other

total $147,334 · program services $76,571 · management and general $54,608 · fundraising $16,155
12 · Advertising and promotion

total $18,523 · program services $4,769 · management and general $12,930 · fundraising $824
13 · Office expenses

total $78,114 · program services $27,546 · management and general $50,568
14 · Information technology

total $100,659 · program services $82,230 · management and general $18,429
16 · Occupancy

total $902 · program services $242 · management and general $655 · fundraising $5
17 · Travel

total $141,184 · program services $116,232 · management and general $24,091 · fundraising $861
19 · Conferences, conventions and meetings

total $167,513 · program services $146,005 · management and general $11,343 · fundraising $10,165
22 · Depreciation, depletion and amortization

total $7,703 · management and general $7,703
23 · Insurance

total $4,382 · program services $718 · management and general $3,664
24a · Other expenses: Meals and Food

total $61,068 · program services $55,412 · management and general $5,187 · fundraising $469
24b · Other expenses: Printing and Postage

total $47,438 · program services $36,480 · management and general $7,028 · fundraising $3,930
24c · Other expenses: Telephone and Communica

total $17,472 · program services $14,088 · management and general $3,014 · fundraising $370
24d · Other expenses: Miscellaneous Expenses

total $8,579 · program services $2,235 · management and general $6,344
24e · All other expenses

total $9,993 · program services $1,688 · management and general $8,213 · fundraising $92

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $1,021,296 · end of year $1,050,705
2 · Savings and temporary cash investments

beginning of year $2,831,212 · end of year $3,657,127
3 · Pledges and grants receivable

beginning of year $150,000 · end of year $100,000
4 · Accounts receivable

beginning of year $210,418 · end of year $0
9 · Prepaid expenses and deferred charges

beginning of year $991 · end of year $3,400
10a · Land, buildings and equipment: cost or other basis

$54,026
10b · Land, buildings and equipment: accumulated depreciation

$46,309
10c · Land, buildings and equipment, net

beginning of year $15,420 · end of year $7,717
17 · Accounts payable and accrued expenses

beginning of year $53,214 · end of year $147,357
19 · Deferred revenue

beginning of year $133,848 · end of year $370,959
27 · Net assets without donor restrictions

beginning of year $3,235,375 · end of year $3,791,324
28 · Net assets with donor restrictions

beginning of year $806,900 · end of year $509,309

Mission and programs · 2022

Mission

Christian Alliance for Orphans (CAFO) exists to motivate, unify, and equip the body of Christ to live out God's mandate to care for the orphan with the vision to have every orphan experience God's unfailing love and know Jesus as Savior.

Activities or mission (Part I)

Live out God's mandate to have every orphan experience God's unfailing love and know Jesus as Savior.

Advocacy and Education - Central to CAFO's work is to inspire and equip "champions" for well-informed, highly effective service to orphans, foster youth, and other vulnerable children and families, both across the U.S. and worldwide. These champions include adoptive and foster parents, advocates, social workers, pastors and church staff,volunteers, national leaders in developing nations, and leaders and staff of child-serving organizations. This work takes shape especially through focused initiatives that unite an expansive range of organizations, churches, and individuals in coordinated action for profound collective impact. These include CAFO Global Networks, the More than Enough initiative, the Pure Religion Project (buiding on the legacy of Orphan Sunday and Stand Sunday),the National Church Ministry Initiative, the Center on Applied Research for Vulnerable Children and Families, the Aging Out Initiative, the Institute for Family Centered Healing & Health, and other targeted programs. This work also involves a wide range of communication efforts to build awareness and effective engagement, including three podcast series, regular interviews in both Christian and mainstream media, articles and opinion editorials, speaking and teaching at conferences and other events, the CAFO blog, CAFO's monthly newsletter and other e-information, strategic use of Facebook, Twitter and other social media, videos and other visual media products, phone and in-person meetings with thought leaders, pastors, advocates and other influencers, email and phone responses to a wide range of inquiries, an expansive website, monthly training webinars, and much more. All of these efforts work towards three primary goals: 1) To see more than enough well-supported homes for every child in US foster care, including foster and kinship, adoptive, and restored biological families; and 2) To see Christians and Christian organizations known across the field of OVC care not only for great love, but also for excellence and innovation; 3) To see the local church in every nation rise as the primary answer for the orphans and vulnerable children of that place.

Expenses $2,099,925 · Grants $165,013 · Revenue $51,648
Summit Conference - The annual CAFO Summit has become the hub for the field of Christian service to orphans and vulnerable children worldwide, from US foster care to programs serving children and families worldwide.At the CAFO2022 Summit, more than 2,000 church leaders, orphan advocates, adoptive and foster parents, veterans of global ministry, and local/national leaders from around the world gathered for training, connection, and inspiration for well-informed, highly-effective ministry.

Expenses $382,637 · Grants $394 · Revenue $941,150
Global Networks - CAFO Global Networks and the Global Movements Initiative (GMI) invests in emerging leaders worldwide,providing technical support, leadership, training, and more. GMI draws from the resources of the entire CAFO community to serve the church in majority world/developing countries, working toward the day when the local church in every nation is known as the primary answer for the deep needs of orphans and vulnerable children in their midst.

Expenses $259,429 · Grants $27,970 · Revenue $54,098

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

Aixa de Lopez

Board Member

Total calculated

$0

Hours/week

2
Curtis Yates

Board Member

Total calculated

$0

Hours/week

2
Phil Goad

Board Member

Total calculated

$0

Hours/week

2
Belay Gebru

Board Member

Total calculated

$0

Hours/week

2
Gary Schneider

Board Member

Total calculated

$0

Hours/week

2
Jedd Medefind

President

Total calculated

$238,458

From this org

$207,409

From related orgs

$0

Other

$31,049

Hours/week

40

Schedule J breakdown matched by us

Base

$187,093

Bonus

$20,316

Other

$0

Deferred

$6,947

Nontaxable benefits

$24,102

Filer's total

$238,458
Tony Mitchell

COO

Total calculated

$140,171

From this org

$136,097

From related orgs

$0

Other

$4,074

Hours/week

40
Albert Reyes

Treasurer

Total calculated

$0

Hours/week

2
Beth Guckenberger

Secretary

Total calculated

$0

Hours/week

2
Jerry Haag

Chairman

Total calculated

$0

Hours/week

2
Ray V Padron

Vice-Chairman

Total calculated

$0

Hours/week

2

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 · Travel for companions
1a · Health or social club dues or initiation fees
1b · Written policy on the line-1a expenses
2 · Substantiation required before reimbursing expenses
3 · Written employment contract
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)

Part I, Line 1a: As part of corporate policy in the employee handbook, all employees receive reimbursement for gym membership dues. Airfare and lodging is covered by CAFO for all family members that volunteer with CAFO. This is not treated as taxable compensation as there is a bona fide business purpose for their presence.
Part I, Line 7: President, Jedd Medefind received a discretionary bonus that is based on performance metrics for the organization and approved by the board of directors.

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

Tides Center for Faith to Action

$120,000

Orphan Care, Advocacy and Public Policy
Boston College Sponsored Programs

$10,000

Research Affiliates Grant
The Trustees of the University of Pennsylvania

$10,000

Research Affiliates Grant

Provenance

Return type: form_990
Tax year: 2022
Filed: 8 August 2023
IRS schema version: 2022v5.0
Source object: 202342209349301224

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