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. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
East-West Ministries International
Employer identification number
75-2486132
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 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 monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 2
Part II
Support Schedule for Organizations Described in Sections 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) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
10,317,955
11,062,871
10,821,000
4,434,418
12,261,810
48,898,054
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
10,317,955
11,062,871
10,821,000
4,434,418
12,261,810
48,898,054
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)..
6
Public support. Subtract line 5 from line 4.
48,898,054
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
7
Amounts from line 4..
10,317,955
11,062,871
10,821,000
4,434,418
12,261,810
48,898,054
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
138,790
87,020
61,963
39,298
68,482
395,553
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
9,581
88,361
103,910
17,655
219,507
11
Total support (Add lines 7 through 10).
49,513,114
12
Gross receipts from related activities, etc. (see instructions)
..................
12
42,831
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 2013 (line 6, column (f) divided by line 11, column (f))
.........
14
98.760 %
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
98.210 %
16a
33 1/3% support test—2013.
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—2012.
If the organization did not check a 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—2013.
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—2012.
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) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 3
Part III
Support Schedule for Organizations Described in Section 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) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(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) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(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 2013 (line 8, column (f) divided by line 13, column (f))
.........
15
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2013.
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—2012.
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) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information.
Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2013
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.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
East-West Ministries International
Employer identification number
75-2486132
Return Reference
Explanation
Form 990, Part II, Signing Officer:
Executive Vice President of Operations, Robert Patton, was replaced by Seth Kolb after the end of this tax period, 9/30/14. Accordingly, Seth Kolb is not reported on Form 990, Part VII, during this tax period.
Form 990, Part III, Line 1, Organization's mission:
The vision of East-West is to glorify God by multiplying disciples of Jesus in the spiritually darkest areas of the world. East-West exists to mobilize the Body of Christ to evangelize the lost and equip local believers to multiply disciples and churches among unreached peoples and/or in restricted access communities.
Form 990, Part III, Line 4a, Program Service Accomplishments:
Evangelism: God has faithfully provided creative means by which to move forward in taking the gospel to unreached peoples throughout the world. East-West Ministries is scattering the seeds of the gospel through various avenues: short-term teams, nationals who have been trained in evangelism, national churches, and mass evangelism projects. All of our evangelism efforts include a clear, concise gospel presentation with a challenge for the hearer of the Word to take an action step of asking for forgiveness and accepting Jesus as their Savior. Beyond evangelism, we are committed to making disciples. Therefore, we only seek to spread the gospel in areas of the world where we have nationals present to do follow up with new believers. Our true overriding motivation is to carry the Light of Jesus Christ into the darkest areas of the world.
Form 990, Part III, Line 4b, Program Service Accomplishments:
Multiplication: Globally, East-West is specifically focused on areas of unreached people groups or areas with no previous substantial form of evangelism, discipleship or church planting. We primarily seek to work through existing local partnerships by investing in and training nationals. There are many who desire to further the gospel and even plant new churches; however, they have never been provided with the tools or training to accomplish such a task. Therefore, our end goal is to provide nationals with the skills and resources necessary to plant rapidly multiplying churches. The church planting process begins with evangelism in new areas or seeking to partner with local believers in areas of existing work. Once these relationships have been established, we provide training in evangelism and church planting, forming specific strategies for each individual about how and where to share one's faith, how many groups will be started, and how many leaders will be trained. Long-term accountability is provided through follow-up trainings, and those who demonstrate obedience are sent to areas of unreached peoples to evangelize and establish reproducible churches. The church planting efforts among each of our fields are unique, therefore requiring a distinct approach in each field of ministry. While some areas are still in the beginning stages of evangelism, others are experiencing rapid multiplication. Despite the many obstacles faced in various parts of the world, our on-site staff and national partners persist with diligence, desiring to engage the unreached with the saving grace of Jesus through reproducing churches.
Form 990, Part III, Line 4c, Program Service Accomplishments:
Equipping: East-West Ministries began with a commitment to work through nationals to plant culturally relevant churches in limited access countries, especially among unreached people groups. Strategically we are committed to training nationals who can both carry on the ministries in their countries, but who can also train others. We train pastors to be biblically sound, grace-oriented multipliers, and we train women's leaders for their churches. We train itinerant evangelists to lead area-wide campaigns and to train church members to be more effective witnesses. We train church planters to develop self-sufficient, church-planting movements. We train emerging national leaders to provide theological leadership to their countries' developing church leaders. And we use business training to open opportunities for evangelism among community leaders. Over the years, we have tried to modify our training models to better fit the needs in each of the countries in which we work. In some cases this has involved residential schools and in others, periodic, field-based, modular courses. Some curricula are geared for the key national leaders who are highly educated and capable of college or graduate-level training. In other cases the training is aimed at mature "lay" leaders in the churches. In still others, it is aimed at illiterate house church leaders in the midst of church planting movements of rapidly multiplying house churches. We continue to be flexible and teachable in our methodology. In many cases, the governmental restrictions and the hostile environments have required a special approach. And often our approach changes as we perceive changes in the needs of the developing national church.
Form 990, Part VI, Section B, line 11
East-West Ministries' Form 990 is prepared and reviewed by an independent C.P.A. firm. Also, the finance department reviews and approves the return before it is filed with the I.R.S. East-West Ministries International makes the Form 990 available to the governing body prior to filing with the I.R.S.
Form 990, Part VI, Section B, line 12c
The board of East-West Ministries International completes an annual questionnaire to monitor compliance with the organization's conflict of interest policy. The Chairman of the board monitors and enforces compliance with the policy. Should a potential conflict arise, the discussion and vote are conducted with the conflicting party removed from the room.
Form 990, Part VI, Section B, line 15
Independent members of the board of directors set and approves the CEO's compensation using various comparability data; the board's deliberations are recorded in the corporate minutes. The CEO sets and approves other officer compensation based on compariablity data. Both the process and decisions are documented.
Form 990, Part VI, Section C, line 19
East-West Ministries International makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.
Form 990, Part IX, line 11g
Foreign nationals support: Program service expenses 650,707. Management and general expenses 0. Fundraising expenses 0. Total expenses 650,707. Evangelism campaign management: Program service expenses 220,385. Management and general expenses 0. Fundraising expenses 0. Total expenses 220,385. Contract labor: Program service expenses 510,001. Management and general expenses 44,785. Fundraising expenses 18,605. Total expenses 573,391.
Form 990, Part XI, line 9:
Loss on foreign currency translation -2,835.
Form 990, Part XII, Line 2c
The organization has a finance committee that assumes responsibility for oversight of the audit of its financial statements and selection of an independent auditor. This process has not changed since the prior year.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.