2024-11-15T17:30:04-08:00 2023-12-31 010672939 Paul J Smit & Associates 3330 181st Place Suite 204 Lansing IL 60438 990 2023-01-01 362669612 Romanian Missionary Society ROMA 6306656503 PO 1869 Anaheim CA 92815 Valer Monafu President 2024-11-15 true true Paul J Smit P00669815 7088891099 2023 2024-10-15 13:58:12Z Valer Monafu PO 1869 Anaheim CA 92815 791303 false X www.rmsonline.org X 1968 IL To prepare pastors and missionaries through student scholarships; to proclaim the Gospel in Romania through Christian radio; to propagate the church through sponsoring pastors and church building programs; to publish Christian literature and to provide compassion and witness to orphans and other disadvantaged people in Romania. 7 6 4 2 0 757508 756713 9794 3852 4197 7364 -23033 23374 748466 791303 569952 512873 0 187843 168781 0 53619 62493 90818 820288 772472 -71822 18831 497702 524633 17100 23636 480602 500997 X To prepare pastors and missionaries through student scholarships; to proclaim the Gospel in Romania through Christian radio; to propagate the church through sponsoring pastors and church building programs; to publish Christian literature and to provide compassion and witness to orphans and other disadvantaged people in Romania. false false 562131 Relief, church support & other - Aid pastors and Christian workers in Romania. Conduct summer camps for Romanian orphans. 35485 Christian education - Provide scholarships for students at Christian universities. 27706 Literature - Translation and publishing of Christian books into the Romanian language with a focus on theological books that can be used for training. 19390 644712 true true false false false false false false false false false false false false false true false false false true true true true false false false false false false false false false false false false false false false false false false false false true false false false true 0 0 false 4 true false true OC false false false false false 0 false false false false false false false X 7 6 false false false false false false false true true false false true true true true false false false false false X Valer Monafu 7148335420 310 S Lemon St Anaheim CA 92815 Valer Monafu President 40.00 0.00 X X 42000 0 36000 Marioara Laurentiu Executive Dir. 40.00 0.00 X 24613 0 0 Dr Livius Percy Chairman 5.00 0.00 X 0 0 0 Valentina Marza Director 5.00 0.00 X 0 0 0 Christian Chirla Director 5.00 0.00 X X 0 0 0 George Stefan Sec/Treasurer 5.00 0.00 X X 0 0 0 Lucian Ursan Director 5.00 0.00 X 0 0 0 Andrei Sava Director 5.00 0.00 X 0 0 0 66613 36000 0 false false false 0 756713 756713 Book sales 3852 3852 3852 7364 7364 0 0 0 0 0 0 0 Other misc income 23374 23374 23374 791303 27226 7364 0 0 512873 512873 0 102614 50284 27907 24423 0 61182 27568 22649 10965 0 0 4985 583 3101 1301 0 0 0 0 0 0 9785 9785 0 5105 1977 1640 1488 0 0 0 7508 7460 48 0 0 0 0 0 0 Miscellaneous 32095 25005 4804 2286 Printing and Publications 28263 18371 2826 7066 Postage and Shipping 7135 1201 5934 Facilities rental 481 457 24 446 134 156 156 772472 644712 74141 53619 95053 138095 0 0 596 0 0 0 0 0 5744 1643 0 396307 384895 0 0 0 2 0 497702 524633 17100 23636 17100 23636 X 344601 363102 136001 137895 480602 500997 497702 524633 18831 1564 X true X false false false X 508240 654581 688049 751667 756713 3359250 0 0 508240 654581 688049 751667 756713 3359250 0 3359250 10079 8070 5365 4197 7364 35075 0 -9 -2527 -23032 23372 -2196 3392129 0.99030 0.99800 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X Part X : FIN48 Footnote Romanian Missionary Society has received a determination letter from the Internal Revenue Service indicating that it is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code of 1986, except for income taxes pertaining to unrelated business income. No provision has been made for income taxes in the accompanying consolidated financial statements, as Romanian Missionary Society has had no significant unrelated business net income. Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken and recognize a tax liability (or asset) if the organization has taken an uncertain tax position that more likely than not would not be sustained upon examination by taxing authorities. Management has analyzed the tax positions taken and has concluded that as of December 31, 2022 and 2021, there are no uncertain income tax positions that would require recognition of a liability (or asset) or disclosure in the financial statements. Romanian Missionary Society has filed income tax returns through the year ended December 31, 2021, and believes it is no longer subject to income tax examination for years prior to the year ended December 31, 2018. true Europe 1 3 Program services Aid to the poor 501256 1 3 1 3 501256 501256 Literature 8376 Wire transfr Radio 11850 Wire transfr 2 Assistance to orphans Europe 74 54700 Cash and check Assistance to poor families Europe 320 167586 Cash and check Educational scholarships Europe 4 17600 Cash and check Pastor support/assistance Europe 41 245461 Cash and check Pastor support/assistance Mexico 1 1800 Cash and check Pastor support/assistance Russia 3 5500 Cash and check false false false false false false Part I, Line 2 - Grantmakers Explanation For Monitoring Use of Funds Outside US The organization provides assistance to recipients based on their financial need. Recipients are local organizations and individuals and families who are poor and in need of assistance. Management and staff of a foreign controlled charitable organization closely monitor the financial situation and need of the families, orphans, and organizations to ensure they are qualified recipients of these funds. The foreign controlled charitable organization is fully recognized by the foreign government as a charitable organization. Form 990, Part III, Line 4d OTHER PROGRAM SERVICES 4: Christian education - Provide scholarships for students at Christian universities. Form 990, Part VI, Section B, Line 11b The Organization's IRS Form 990 was distributed to all board of directors members for review and comment prior to the filing of the IRS Form 990 with the IRS. Form 990, Part VI, Section B, Line 12c Board members are required to acknowledge in writing each year that they are aware of the conflict of interest policy and its provisions. Form 990, Part VI, Section C, Line 19 It is the policy of the organization to provide copies of its governing documents, Form 1023,and Form 990 to individuals and the public upon request. Fundatia Barnaba Barnaba Foundation Cuza Voda Nr 85 Oradea Romania RO 410097 Support of pastors, families, children RO n/a n/a Romanian Missionary Society false Societatea Misionara Romana SRL SMR Cuza Voda Nr 85 Oradea Romania RO 410097 Book publisher of Christian Literature RO Rom Mission Society Corporation 100 100 1.00000 false false false false false false false false false false false false false false false false false false false false Societatea Misionara Romana, SRL (SMR) (Translated Romanian Missionary Society Ltd.): Societatea Misionara Romana, SRL (Translated Romanian Missionary Society Ltd.)was established and incorporated in Romania in 1991 and is located in Oradea, Romania. Romanian Missionary Society Ltd. operates a publishing house for publishing and distributing Christian literature. Romanian Missionary Society Ltd. operates under the control of a Romanian General Director who is designated and terminated by the Romanian Missionary Society Board of Directors. Romanian Missionary Society Ltd. is also wholly owned by Romanian Missionary Society. As such, control and ownership of Romanian Missionary Society Ltd. exists and its financial statements are consolidated with the financial statements of Romanian Missionary Society in its annual audited financial statements. Romanian Missionary Society Ltd. is not included in Romanian Missionary Society's IRS 990 because it is a foreign taxable entity. Romanian Missionary Society provides contributions to Romanian Missionary Society Ltd. in Romania to support its operations. Fundatia Barnaba (Barnaba Foundation): Fundatia Barnaba (Barnaba Foundation)was established and incorporated in 1997 and is located in Oradea, Romania. The Barnaba Foundation is involved in charitable projects to assist orphan children, orphan summer camps, support for pastors, support for needy families and to cover other social needs. The Barnaba Foundation operates under the control of a Romanian General Director who is designated and terminated by the Romanian Missionary Society Board of Directors. As such, control exists over the Barnaba Foundation and its financial statements are consolidated with the financial statements of Romanian Missionary Society in its audited financial statements. The Barnaba Foundation is recognized as a tax exempt organization in Romania and is treated as a foreign extension of Romanian Missionary Society's USA operations, and is therefore included in Romanian Missionary Society's IRS 990. Romanian Missionary Society contributes to the Barnaba Foundation to support its charitable projects.