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Nonprofiteer
← DEVELOPMENT ASSOC INTERNATIONAL INC INTERNATIONAL

Form 990 for tax year 2023

Filed by DEVELOPMENT ASSOC INTERNATIONAL INC INTERNATIONAL.

Totals

Total revenue
$5,877,017
Total expenses
$5,536,217
Contributions and grants received
$5,349,982
Grants paid
$2,792,810
Program service revenue
$13,925
Investment income
$505,006
Other revenue
$8,104
Total assets, end of year
$1,414,739
Total liabilities, end of year
$29,064
Net assets or fund balances, end of year
$1,385,675
Program services expenses (Part IX)
$4,561,625
Management and general expenses
$325,878
Fundraising expenses
$648,714
Program service expenses (Part III)
$4,561,625

Program services were 82.4% 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

    $5,349,982

  • 1g · Noncash contributions included above

    $10,302

  • 2a · Program service revenue: Consulting Fees

    total $13,925 · related or exempt $13,925

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $2,774 · excluded $2,774

  • 6a · Gross rents

    real property $8,104

  • 6c · Rental income or loss

    real property $8,104 · personal property $0

  • 6d · Net rental income or loss

    total $8,104 · excluded $8,104

  • 7a · Gross sales of assets other than inventory

    other assets $515,368

  • 7b · Less cost or other basis and sales expenses

    other assets $13,136

  • 7c · Gain or loss

    securities $0 · other assets $502,232

  • 7d · Net gain or loss

    total $502,232 · excluded $502,232

  • 11d · All other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $0

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $161,480 · program services $161,480

  • 3 · Grants to foreign organizations and individuals

    total $2,631,330 · program services $2,631,330

  • 4 · Benefits paid to or for members

    total $0 · program services $0

  • 5 · Compensation of officers, directors and key employees

    total $277,121 · program services $144,103 · management and general $49,881 · fundraising $83,137

  • 7 · Other salaries and wages

    total $959,774 · program services $496,856 · management and general $167,949 · fundraising $294,969

  • 8 · Pension plan contributions

    total $67,349 · program services $35,022 · management and general $12,123 · fundraising $20,204

  • 9 · Other employee benefits

    total $68,027 · program services $35,374 · management and general $12,245 · fundraising $20,408

  • 10 · Payroll taxes

    total $78,940 · program services $41,049 · management and general $14,209 · fundraising $23,682

  • 11b · Fees: legal

    total $1,329 · program services $53 · management and general $1,276

  • 11c · Fees: accounting

    total $13,870 · program services $612 · management and general $13,258

  • 11g · Fees: other

    total $689,492 · program services $651,826 · management and general $7,000 · fundraising $30,666

  • 13 · Office expenses

    total $97,433 · program services $25,325 · management and general $23,789 · fundraising $48,319

  • 14 · Information technology

    total $24,380 · program services $7,425 · management and general $3,708 · fundraising $13,247

  • 16 · Occupancy

    total $23,619 · program services $14,171 · management and general $4,724 · fundraising $4,724

  • 17 · Travel

    total $281,207 · program services $211,048 · management and general $3,099 · fundraising $67,060

  • 19 · Conferences, conventions and meetings

    total $106,946 · program services $77,870 · fundraising $29,076

  • 20 · Interest

    total $13,257 · program services $4,375 · management and general $4,507 · fundraising $4,375

  • 22 · Depreciation, depletion and amortization

    total $28,896 · program services $18,493 · management and general $4,801 · fundraising $5,602

  • 23 · Insurance

    total $10,293 · program services $4,503 · management and general $3,309 · fundraising $2,481

  • 24a · Other expenses: Literature/Books/Resource

    total $1,474 · program services $710 · fundraising $764

  • 24e · All other expenses

    total $0 · program services $0 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $527,555 · end of year $733,675

  • 2 · Savings and temporary cash investments

    beginning of year $155 · end of year $202,227

  • 3 · Pledges and grants receivable

    beginning of year $230,000 · end of year $442,547

  • 4 · Accounts receivable

    beginning of year $350 · end of year $2,132

  • 5 · Loans and receivables from officers and key people

    end of year $0

  • 6 · Loans and receivables from disqualified persons

    end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $3,939 · end of year $12,729

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

    $86,656

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

    $84,990

  • 10c · Land, buildings and equipment, net

    beginning of year $447,890 · end of year $1,666

  • 12 · Investments: other securities

    beginning of year $0

  • 13 · Investments: program-related

    beginning of year $0

  • 15 · Other assets

    beginning of year $29,645 · end of year $19,763

  • 17 · Accounts payable and accrued expenses

    beginning of year $11,421 · end of year $29,064

  • 22 · Loans and payables to officers and key people

    end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $183,238

  • 25 · Other liabilities

    beginning of year $0 · end of year $0

  • 27 · Net assets without donor restrictions

    beginning of year -$209,011 · end of year $105,666

  • 28 · Net assets with donor restrictions

    beginning of year $1,253,886 · end of year $1,280,009

Mission and programs · 2023

Mission

Enhancing the integrity and effectiveness of Christian leaders worldwide so that the Church can fulfill its role in extending the Kingdom of God.

Activities or mission (Part I)

Committed to effectiveness, integrity, humility, partnering, mentoring, holism, biblical standards and to reaching those with the least access.

  • Connecting (creating, building, and maintaining partnerships) DAI cooperates with leaders and their organizations to enable them to develop their own capacity. DAI also partners with similar ministries so that together we provide leadership development to others. On a third level, DAI encourages partnerships between those who need each other so that all can accomplish their mission.

    Expenses $3,389,929 · Grants $2,037,507

  • DAI serves as a fiscal sponsor for projects that fit DAI's mission and are taking place through ministries DAI is serving with leadership development. Many of the leaders DAI serves, and their programs need financial resources beyond what they can earn and raise locally. If DAI staff work with an organization closely enough to determine that these funds could be used effectively and accounted for adequately, and that the project fits within DAI's mission, then they will recommend that project to be fiscally sponsored. Beyond providing funds for valuable projects, this also serves a leadership development purpose. It provides the opportunity for local DAI staff to mentor the leadership of the fiscally sponsored project in fund raising and accountability. It takes those leaders to a new level of effectiveness, thereby fulfilling DAI's mission.

    Expenses $724,617 · Grants $724,617

  • Educating (providing relevant, formal and non-formal educational experiences) DAI encourages the development of leaders through interactive adult education courses. The courses combine biblically based content uniquely written in response to the needs of leaders, with a method that includes case studies, thought provoking questions and application exercises. No outside "expert" is required, so local trainers can use these courses with individuals or small groups in a variety of settings. DAI also conducts various specialized workshops and seminars.

    Expenses $432,742 · Grants $30,686

  • Consulting (specialized consulting provided in areas of leadership, strategic planning, organizational structure, finance, church mobilization, and research ad evaluation) In order to enable leaders and their organizations to find their own solutions for the challenges they are facing, DAI provides short-term consulting that builds capacity. Topics like leadership, strategic planning, organizational structure, finance, adult learning, and research and evaluation are available.

    Expenses $14,337 · Revenue $13,925

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

Listed in Part VII

  • Gretchen Hansen

    Chairperson

    Total calculated
    $0
    Hours/week
    0.5

  • Jane Overstreet

    President/ CEO

    Total calculated
    $164,577
    From this org
    $152,777
    From related orgs
    $0
    Other
    $11,800
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $145,100
    Bonus
    $7,677
    Other
    $0
    Deferred
    $11,800
    Nontaxable benefits
    $0
    Filer's total
    $164,577

  • Taylor Haltom

    Secretary

    Total calculated
    $0
    Hours/week
    0.5

  • Heather Larson

    Director

    Total calculated
    $0
    Hours/week
    0.5

  • Jon Halverson

    Director

    Total calculated
    $0
    Hours/week
    0.5

  • Roberta Fields

    Director

    Total calculated
    $0
    Hours/week
    0.5

  • Cheryl Matas

    CFO

    Total calculated
    $112,544
    From this org
    $78,148
    From related orgs
    $0
    Other
    $34,396
    Hours/week
    40

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 · 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

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
8 November 2024
IRS schema version
2023v5.1
Source object
202403139349303640

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