Totals
- Total revenue
- $12,289,673
- Total expenses
- $12,073,666
- Contributions and grants received
- $12,426,802
- Grants paid
- $7,214,732
- Program service revenue
- $0
- Investment income
- $25,882
- Other revenue
- -$163,011
- Total assets, end of year
- $3,464,356
- Total liabilities, end of year
- $96,541
- Net assets or fund balances, end of year
- $3,367,815
- Program services expenses (Part IX)
- $10,968,672
- Management and general expenses
- $536,788
- Fundraising expenses
- $568,206
- Program service expenses (Part III)
- $10,968,672
Program services were 90.8% 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
$12,426,802
-
1g · Noncash contributions included above
$471,992
-
3 · Investment income
total $25,882 · excluded $25,882
-
11a · Other revenue: Misc
total -$163,011 · related or exempt -$163,011
-
11e · Other revenue, total
-$163,011
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $6,000 · program services $6,000
-
3 · Grants to foreign organizations and individuals
total $7,208,732 · program services $7,208,732
-
5 · Compensation of officers, directors and key employees
total $177,188 · program services $160,103 · management and general $903 · fundraising $16,182
-
7 · Other salaries and wages
total $1,666,443 · program services $1,126,373 · management and general $229,340 · fundraising $310,730
-
8 · Pension plan contributions
total $43,383 · program services $30,272 · management and general $5,418 · fundraising $7,693
-
9 · Other employee benefits
total $385,155 · program services $268,759 · management and general $48,100 · fundraising $68,296
-
10 · Payroll taxes
total $139,681 · program services $97,469 · management and general $17,444 · fundraising $24,768
-
11b · Fees: legal
total $6,082 · management and general $6,082
-
11c · Fees: accounting
total $86,535 · management and general $86,535
-
11g · Fees: other
total $295,700 · program services $282,180 · management and general $9,115 · fundraising $4,405
-
12 · Advertising and promotion
total $614 · program services $539 · fundraising $75
-
13 · Office expenses
total $205,130 · program services $168,476 · management and general $19,292 · fundraising $17,362
-
16 · Occupancy
total $27,598 · program services $22,455 · management and general $3,490 · fundraising $1,653
-
17 · Travel
total $358,461 · program services $291,907 · management and general $6,198 · fundraising $60,356
-
19 · Conferences, conventions and meetings
total $1,216,645 · program services $1,187,868 · management and general $2,310 · fundraising $26,467
-
22 · Depreciation, depletion and amortization
total $49,474 · program services $37,994 · management and general $7,130 · fundraising $4,350
-
24a · Other expenses: Miscellaneous
total $105,531 · program services $10,160 · management and general $94,183 · fundraising $1,188
-
24b · Other expenses: Printing & Publications
total $55,328 · program services $42,548 · fundraising $12,780
-
24c · Other expenses: Postage and Shipping
total $25,386 · program services $19,434 · management and general $300 · fundraising $5,652
-
24d · Other expenses: Telephone
total $14,600 · program services $7,403 · management and general $948 · fundraising $6,249
-
26 · Joint costs (an allocation of the lines above)
total $1,214,290 · program services $1,187,823 · management and general $0 · fundraising $26,467
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $1,976,966 · end of year $2,404,773
-
2 · Savings and temporary cash investments
beginning of year $412,293 · end of year $491,515
-
3 · Pledges and grants receivable
beginning of year $200,000 · end of year $150,000
-
9 · Prepaid expenses and deferred charges
beginning of year $331,548 · end of year $134,250
-
10a · Land, buildings and equipment: cost or other basis
$752,341
-
10b · Land, buildings and equipment: accumulated depreciation
$468,523
-
10c · Land, buildings and equipment, net
beginning of year $301,021 · end of year $283,818
-
17 · Accounts payable and accrued expenses
beginning of year $66,180 · end of year $96,370
-
18 · Grants payable
beginning of year $3,840 · end of year $171
-
27 · Net assets without donor restrictions
beginning of year $1,994,779 · end of year $1,629,252
-
28 · Net assets with donor restrictions
beginning of year $1,157,029 · end of year $1,738,563
Mission and programs · 2024
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 2024, God continued to use Elam to strengthen and expand the church in the Iran region. Seventy-four new leaders graduated from our 3-month church-planting course, and over 2,100 believers received evangelism training. Around 800 church planters and Weekly Fellowship leaders nurtured fellowships across the region, supported by 52 weeks of tailored resources. More than 10,000 believers engaged with discipleship through the Safar journey, now available in 10 languages via an app, while the Kalameh app provided over 100,000 people access to digital resources . Scripture distribution remained a key f ocus, with 250,000 New Testaments sent to print and thousands more Gospels shared through trusted networks . Our women's ministry served over 1,000 participants , and 500+ men were equipped through conferences and training. Young people were discipled through sports, Sunday schools, and parent-and-toddler ministries, with over 700 youth taking part in church-led sports programs. In Europe, 2,550 Persian-speaking refugees were reached through evangelism, and 390 were discipled through online courses. Afghan ministry expanded through social media, with Dari content viewed over 1.5 million times, and dozens discipled through online and in-person initiatives. We also provided legal , pastoral, and practical aid to 69 persecuted believers and offered humanitarian relief to 697 families facing severe need .
Expenses $10,968,672 · Grants $7,214,732
As filed on the 2024 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 - Non-voting Member
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
President, Elam Ministries, Inc.
- Total calculated
- $177,188
- From this org
- $177,188
- From related orgs
- $0
- Other
- $0
- Hours/week
- 50
Schedule J breakdown matched by us
- Base
- $177,188
- Bonus
- $0
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $0
- Filer's total
- $177,188
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 President's compensation is reviewed annually and compared to compensation data compiled by the ECFA for leaders of non-profits of similar size and similar purpose. Based on this compensation comparison, and performance, the independent members of the Board of Directors approve any adjustments to the President's annual compensation. The approval is documented in Board of Director meeting 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
-
$6,000
Support
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 7 November 2025
- IRS schema version
- 2024v5.2
- Source object
- 202503119349302020
Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.
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