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← MACLELLAN CENTER FOR GLOBAL CHRISTIAN EDUCATION

Form 990 for tax year 2023

Filed by MACLELLAN CENTER FOR GLOBAL CHRISTIAN EDUCATION.

Totals

Total revenue
$2,156,407
Total expenses
$2,302,959
Contributions and grants received
$2,126,786
Grants paid
$0
Program service revenue
$0
Investment income
$29,621
Other revenue
$0
Total assets, end of year
$589,659
Total liabilities, end of year
$47,488
Net assets or fund balances, end of year
$542,171
Program services expenses (Part IX)
$2,121,229
Management and general expenses
$181,730
Fundraising expenses
$0
Program service expenses (Part III)
$2,121,229

Program services were 92.1% 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

    $2,126,786

  • 3 · Investment income

    total $29,621 · unrelated business $29,621

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $105,331 · program services $105,331

  • 10 · Payroll taxes

    total $22,805 · program services $22,805

  • 11a · Fees: management

    total $1,071,813 · program services $1,007,504 · management and general $64,309

  • 11b · Fees: legal

    total $36,675 · program services $1,358 · management and general $35,317

  • 12 · Advertising and promotion

    total $206,339 · program services $206,339

  • 13 · Office expenses

    total $105,771 · program services $102,578 · management and general $3,193

  • 14 · Information technology

    total $105,459 · program services $49,566 · management and general $55,893

  • 17 · Travel

    total $269,607 · program services $262,867 · management and general $6,740

  • 19 · Conferences, conventions and meetings

    total $179,096 · program services $179,096

  • 23 · Insurance

    total $11,485 · management and general $11,485

  • 24a · Other expenses: MATERIALS AND TRANSLATI

    total $93,063 · program services $93,062 · management and general $1

  • 24b · Other expenses: GRANT AND OTHER ASSISTA

    total $37,800 · program services $37,800

  • 24c · Other expenses: SURVEYS AND RESEARCH

    total $30,250 · program services $30,250

  • 24d · Other expenses: MINISTRY DEVELOPMENT

    total $5,912 · program services $5,912

  • 24e · All other expenses

    total $21,553 · program services $16,761 · management and general $4,792

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $245,902 · end of year $151,928

  • 2 · Savings and temporary cash investments

    beginning of year $468,880 · end of year $401,799

  • 9 · Prepaid expenses and deferred charges

    beginning of year $14,986 · end of year $35,932

  • 17 · Accounts payable and accrued expenses

    beginning of year $41,045 · end of year $47,488

  • 27 · Net assets without donor restrictions

    beginning of year $515,693 · end of year $542,171

  • 28 · Net assets with donor restrictions

    beginning of year $173,030 · end of year $0

Mission and programs · 2023

Mission

TO USE A BROAD-BASE, WORLDWIDE MOVEMENT THAT RESULTS IN RADICAL, LIFE TRANSFORMING GENEROSITY AMONGST CHRISTIANS.

  • GENEROSITY PATH IS ENGAGED IN ACTIVITIES DESIGNED TO IMPACT A BROAD-BASE, WORLDWIDE MOVEMENT THAT RESULTS IN RADICAL, LIFE TRANSFORMING GENEROSITY AMONGST CHRISTIANS.

    Expenses $2,121,229 · Revenue $2,156,407

As filed on the 2023 return.

Listed in Part VII

  • Daryl Heald

    CHAIRMAN/PRESIDENT

    Total calculated
    $0
    Hours/week
    40

  • Henry Kaestner

    DIRECTOR/SECRETARY/TREASURER

    Total calculated
    $0
    Hours/week
    1

  • Emanuel Bistrian

    EXECUTIVE DIRECTOR

    Total calculated
    $125,300
    From this org
    $125,300
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Lee Behar

    DIRECTOR OF FINANCE

    Total calculated
    $49,050
    From this org
    $49,050
    From related orgs
    $0
    Other
    $0
    Hours/week
    10

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.

Schedule J

Answered yes

None.

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 BOARD OF DIRECTORS APPROVES OFFICER COMPENSATION. THE ORGANIZATION'S BOARD OF DIRECTORS USES COMPENSATION DATA FROM COMPARABLE ORGANIZATIONS TO REVIEW AND APPROVE COMPENSATION FOR ALL EMPLOYEES. THE DIRECTOR OF FINANCE APPROVES THE KEY EMPLOYEES AND HIGHEST PAID EMPLOYEES COMPENSATION. SIMILAR ORGANIZATIONS ARE REVIEWED FOR COMPARABILITY.

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

No itemized grants to organizations on this return.

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.

  • GENEROSITY PATH CIC

    TO ADMINISTER PAYROLL · UK · income $0

    Directly controlled by GENEROSITY PATH

Provenance

Return type
form_990
Tax year
2023
Filed
9 August 2024
IRS schema version
2023v5.1
Source object
202442229349301329

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