Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2011
Open to Public Inspection
Name of the organization
Christian Aid Ministries
Employer identification number
34-1344364
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of support?
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2011
Schedule A (Form 990 or 990-EZ) 2011
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
183,793,073
184,957,201
116,168,060
154,977,118
186,926,267
826,821,719
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3..
183,793,073
184,957,201
116,168,060
154,977,118
186,926,267
826,821,719
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
49,949,290
6
Public Support. Subtract line 5 from line 4.
776,872,429
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(f) Total
7
Amounts from line 4..
183,793,073
184,957,201
116,168,060
154,977,118
186,926,267
826,821,719
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
94,274
173,097
119,285
139,483
84,356
610,495
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
246,362
108,135
61,189
203,370
64,181
683,237
11
Total support (Add lines 7 through 10).
828,115,451
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
93.810 %
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
93.650 %
16a
33 1/3% support test—2011.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
......................
b
33 1/3% support test—2010.
If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2011.
If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization
..................................................
b
10%-facts-and-circumstances test—2010.
If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported organization
..............................................
18
Private Foundation
If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions
...................................................
Schedule A (Form 990 or 990-EZ) 2011
Schedule A (Form 990 or 990-EZ) 2011
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public Support (Subtract line 7c from line 6.)
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(f) Total
9
Amounts from line 6...
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
13
Total support (Add lines 9, 10c, 11 and 12.).
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2011 (line 8 column (f) divided by line 13 column (f))
.........
15
16
Public support percentage from 2010 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2011 (line 10c column (f) divided by line 13 column (f))
......
17
18
Investment income percentage from 2010 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2011.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
..........
b
33 1/3% support tests—2010.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
....
20
Private Foundation
If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2011
Schedule A (Form 990 or 990-EZ) 2011
Page 4
Part IV
Supplemental Information.
Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Other income Part II line 10 or Part III line 12 Detail of Other Income Income from Subsidiary 655299 Increase in CV of Life Insurance 25612 Miscellaneous Income 2326 -------------------------------------------- Total Other Income 683237
Explanation
Schedule A (Form 990 or 990-EZ) 2011
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2011
Open to Public Inspection
Name of the organization
Christian Aid Ministries
Employer identification number
34-1344364
Identifier
Return Reference
Explanation
01. Officer, directors, etc. family relationship (Part VI, line 2)
James Mullet and Roman Mullet have a family relationship
02. Form 990 governing body review (Part VI, line 11)
CAMs Executive Director and Chief Financial Officer review Form 990 prior to its filing with the Internal Revenue Service
03. Conflict of interest policy compliance (Part VI, line 12c)
Christian Aid Ministries Conflict of Interest Policy All members of the Board of Directors members of the Executive Committee officers agents and employees of this organization shall disclose all real or apparent conflict of interest that they discover or that have been brought to their attention in connection with this organizations activities A conflict of interest occurs where a person is responsible for promoting the interest of the ministry at the same time he or she is involved in a competing personal interest financial business or personal Disclosure shall mean providing properly to the appropriate person a written description of the facts comprising the real or apparent conflict of interest An annual disclosure statement the Conflict of InterestRelated Party questionnaire shall be circulated to the members of the Board of Directors members of the Executive Committee and certain identified agents and employees to assist them in considering such disclosures but disclosure is appropriate and required whenever conflicts of interest may occur The written notices of disclosures shall be filed with the General Director or such other person designated by the General Director to receive such notifications At the Annual meeting of the Board of Directors all disclosures of real or apparent conflict of interest shall be noted for the record in the minutes An individual member of the Board of Directors a member of the Executive Committee officer agent or employee who believes that he or she or an immediate member of his or her immediate family might have a real or apparent conflict of interest in addition to filing a notice of disclosure must abstain from 1 Participating in discussions or deliberations with respect to the subject of the conflict other than to present factual information or to answer questions 2 Using his or her personal influence to affect deliberations 3 Making motions 4 Voting 5 Executing agreements or 6 Taking similar actions on behalf of the organizations where the conflict of interest might pertain by law agreement or otherwise At the discretion of the Board of Directors or a committee thereof a person with a real or apparent conflict of interest may be excused from all or any portion of discussion or deliberations with respect to the subject of the conflict A member of the Board of Directors or a committee thereof who having disclosed a conflict of interest nevertheless shall be counted in determining the existence of a quorum at any meeting in which the subject of the conflict is discussed The minutes of the meeting shall reflect the individuals disclosure the vote thereon and the individuals abstention from participation and voting The General Director shall ensure that all members of the Board of Directors members of the Executive Committee agents employees and independent contractors of the organization are made aware of the organizations policy with respect to conflicts of interest
04. CEO, executive director, top management comp (Part VI, line 15a)
The compensation of the Executive Director is reviewed annually by the executive consul of the governing board Comparative and other data is used to determine the proposed level of compensation The recommendation is presented to the governing board for approval Board action is recorded in the board minutes
05. Other officer or key employee compensation (Part VI, line 15b
Compensation is determined for CAMs Assistant Director and Chief Financial Officer following the same procedure as described for CAMs Executive Director except that one board member who is a family member of the Chief Financial Officer votes on the compensation proposal
06. Governing documents, etc, available to public (Part VI, line 19)
CAM includes its financial statements in its annual report The annual report is distributed to CAMs donor base Copies of financial statements and other governing documents are also available upon request These documents may also be inspected at CAMs headquarters located in Berlin Ohio
07. Explanation of other changes in net assets or fund balances (Part XI, line 5)
Other changes in net assets were as follows Prior period restatements -385156 Unrealized gain on investments 413 Change in value of annuities and trusts -78417 Donated services capitalized 101220 Current unrealized translaction adjustment -5679 ------------------------------------------------------------- Total other changes in net assets -367619
08. Average hours per week devoted to related organizations (Part VII, Col B)
CAMs officers devoted approximately the following hours per week to CAMs related organizations David N Troyer - 25 hours Paul Weaver - 4 hours Roman B Mullet - 11 hours
09. General explanation attachment
Part I and III Line 1 continuation about 15 million pounds of food clothing medicines seeds Bibles Favorite Stories from the Bible and other Christian literature Much of the aid goes to needy children orphans and Chrisitian families CAM also helps families provide for themselves through the Family-Self-Support and SALT Microfinance Solutions programs CAMs main purposes of giving material aid are 1 to help and encourage Gods people and 2 to help bring the Gospel to a lost and dying world CAM has staff warehouses and distribution networks in Romania Moldova Ukraine Haiti Nicaragus Liberia and Israel Our Disaster Response Services and Rapid Response Teams coordinate volunteers to help clean up and rebuild for victims of natural disasters in the USA The Conservative Anabaptist Service Program CASP provides an ethical Selective Service System-approved place of employment for conscientious objectors to serve in case of a draft Our International Crisis program helps people around the world who suffer from war famine and natural disasters CAM installs Gospel billboards along Americas major highways supports several church-planting efforts and operates two overseas medical clinics Part V Line 4b Disclosure CAM also has foreign bank accounts in RO and IS Part VI Line 17 continued Additional states where Form 990 is required to be filed IL KS KY ME MD MA MI MN MS NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV and WI Schedule G Part I Line 3 Additional states where CAM is registered or exempt from registration to solicit funds IL KS KY MA MD MA MI MN MS MO NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV and WI
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.