2024-05-14T09:49:42-04:00 2023-12-31 232438905 CANON CAPITAL CPAS 484 HARLEYSVILLE PIKE HARLEYSVILLE PA 19438 990 2023-01-01 200289989 FRIENDS OF NAGOYA THEOLOGICAL SEMINARY FRIE 6025386756 PO BOX 1293 CLEVELAND GA 305280024 MARCUS KYLE EXECUTIVE DIRECTOR 2152800354 2024-05-14 MARCUS KYLE 999009999 true GEORGIA LS MYERS CPA P01340664 2157234881 2024-05-14 2023 2023-04-26 12:10:37Z X CBI FRIENDS MARCUS KYLE PO BOX 1293 CLEVELAND GA 305280024 439100 false X CBIJAPAN.ORG/EN/ X 2003 PA TO MAKE KNOWN THE GOSPEL OF CHRIST AMONG THE PEOPLE OF SUCH COUNTRIES AS MAY BE DETERMINED BY (A) CONTRIBUTING TO THE DEEPENING OF THE SPIRITUAL LIFE OF THE CHURCHES IN THOSE COUNTRIES (B) TRAINING NATIONAL CHRISTIANS FOR SPIRITUAL LEADERSHIP THROUGH THE MEDIUM OF SEMINARIES, SCHOOLS, HOSPITALS, ETC AND (C) ENGAGING IN RELATED ACTIVITIES TO SUPPORT THESE MINISTRIES. 9 9 1 0 230776 197438 0 16080 22678 8500 246856 228616 251000 111667 0 66695 61841 0 25170 53857 70759 371552 244267 -124696 -15651 871708 940460 0 871708 940460 X TO MAKE KNOWN THE GOSPEL OF CHRIST AMONG THE PEOPLE OF SUCH COUNTRIES AS MAY BE DETERMINED BY (A) CONTRIBUTING TO THE DEEPENING OF THE SPIRITUAL LIFE OF THE CHURCHES IN THOSE COUNTRIES (B) TRAINING NATIONAL CHRISTIANS FOR SPIRITUAL LEADERSHIP THROUGH THE MEDIUM OF SEMINARIES, SCHOOLS, HOSPITALS, ETC AND (C) ENGAGING IN RELATED ACTIVITIES TO SUPPORT THESE MINISTRIES. false false 177474 111667 SUPPORT OF THE MINISTRIES ASSOCIATED WITH CHRIST BIBLE INSTITUTE (CBI) IN NAGOYA, JAPAN, INCLUDING CHRIST BIBLE SEMINARY (PREVIOUSLY NAMED NAGOYA THEOLOGICAL SEMINARY). THE MISSION OF CBI IS TO ENGAGE JAPANESE SOCIETY WITH THE GOSPEL BY WORD AND DEED, EXPAND THE KINGDOM OF GOD IN JAPAN THROUGH CHURCH PLANTING, AND EQUIP JAPANESE CHRISTIAN LEADERS FOR MINISTRY. THE ORGANIZATION'S SUPPORT OF CBI'S MISSION INCLUDES THE RAISING AND MANAGEMENT OF MINISTRY FUNDS, ADVOCACY AND NETWORK BUILDING. FINANCIAL SUPPORT FOR THE MINISTRIES OF CBI ARE DISTRIBUTED BY MEANS OF DONATIONS TO OTHER UNITED STATES BASED ORGANIZATIONS, PAYMENTS FOR SERVICES RENDERED BY U.S. BUSINESSES AND GRANTS AWARDED TO INDIVIDUALS. 177474 true true false false false false false false false false true false false false false true false false false false true true false false false false false true false false false false false false false false false false false false false false false false false false false true 1 0 1 true false false false false false false false false X 9 9 false false false false false false false true true false false true true true true false false false false false PA X MARCUS KYLE 6025386756 PO BOX 1293 CLEVELAND GA 305280024 MARCUS KYLE EXECUTIVE DI 20.00 X 56375 0 0 JASON HO VICE-CHAIR 0.50 X X 0 0 0 YOUNG HWANGBO CHAIR 1.00 X X 0 0 0 KWANG CHIN KIM DIRECTOR 0.50 X 0 0 0 BRIAN KORTY DIRECTOR 0.50 X 0 0 0 SCOTT MEYER TREASURER 0.50 X X 0 0 0 JOE NATH DIRECTOR 0.50 X 0 0 0 MATTHEW NG SECRETARY 0.50 X X 0 0 0 MICHAEL OH DIRECTOR 0.50 X 0 0 0 BRETT RAYL DIRECTOR 0.50 X 0 0 0 56375 false false false 197438 3381 197438 21181 21181 211981 210484 1497 1497 1497 TRANSLATION SERVICES FEE 8500 8500 8500 228616 31178 10000 10000 101667 101667 56375 22550 22550 11275 5022 1256 2510 1256 444 111 222 111 10 10 5110 5110 7808 7808 12228 10072 2156 1073 947 126 617 155 310 152 DIRECT MINISTRY EXPENSES 34388 31663 2725 DATABASE FEES 9525 9525 244267 177474 41623 25170 138633 111399 2750 2750 733075 829061 871708 940460 0 0 X 680871 775037 190837 165423 871708 940460 871708 940460 -15651 84403 X true X false true false X 174110 259208 321213 230776 197438 1182745 174110 259208 321213 230776 197438 1182745 60566 1122179 13531 5994 16351 16576 21181 73633 8500 8500 1264878 0.88720 0.91820 X SUPPLEMENTAL INFORMATION PART II, LINE 10: REVENUE RECEIVED FROM TRANSLATING DEVOTIONAL RECORDINGS AND BOOKS INTO JAPANESE RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2750 2750 X SCHEDULE D, PAGE 3, PART X CBI FRIENDS IS A NON-PROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND EXEMPT FROM FEDERAL INCOME TAXES PURSUANT TO 509(A)(2) OF THE INTERNAL REVENUE CODE. CBI FRIENDS IS ALSO EXEMPT FROM PENNSYLVANIA TAXATION UNDER THE APPLICABLE PROVISIONS OF THE COMMONWEALTH'S NON-PROFIT ORGANIZATION STATUTES. THE ORGANIZATION UTILIZES ACCOUNTING STANDARDS CODIFICATION 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, AS IT RELATES TO UNCERTAIN TAX POSITIONS. MANAGEMENT HAS REVIEWED ITS CURRENT AND PAST FEDERAL AND STATE INCOME TAX POSITIONS, AND HAS DETERMINED THAT THE TAX POSITIONS TAKEN ARE CERTAIN AND THERE IS NO LIKELIHOOD THAT A MATERIAL TAX ASSESSMENT WOULD BE MADE IF THE RESPECTIVE GOVERNMENT AGENCIES EXAMINED TAX RETURNS SUBJECT TO AUDIT. ACCORDINGLY, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED, NOR HAVE ANY RELATED INTEREST AND PENALTIES BEEN ACCRUED. THE IRS AND STATE TAXING AUTHORITIES RETAIN THE RIGHT TO REVIEW FILED TAX RETURNS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. HOWEVER, CBI FRIENDS IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2020, IS NOT CURRENTLY UNDER AUDIT, AND HAS NOT BEEN CONTACTED BY ANY OF THESE TAX JURISDICTIONS. true EAST ASIA AND THE PACIFIC PROGRAM SERVICE FURTHER THE MISSION 101667 101667 101667 FURTHER THE MISSION 101667 false false false false false false SCHEDULE F, PAGE 1, PART I, LINE 2 THE FUNDS ARE SUBMITTED TO MISSION TO THE WORLD DESIGNATED TO THE SUPPORT OF CHRIST BIBLE INSTITUTE. SCHEDULE F, PAGE 1, PART I, LINE 3 EAST ASIA AND THE PACIFIC 101,667 0 SCHEDULE F, PAGE 5, PART V THE GRANT MAKING PROCESS REQUIRES INDIVIDUALS TO APPLY FOR A GRANT VIA A GRANT REQUEST FORM, SIGN AN ACKNOWLEDGMENT FORM (WHEN APPROVED FUNDS ARE DISTRIBUTED) AND SUBMIT A GRANT REPORT FORM (WITH ACCOMPANYING RECEIPTS OR DOCUMENTATION). GRANT RELATED FUNDS TO BE DISTRIBUTED OUTSIDE OF THE UNITED STATES ARE ROUTED THROUGH THE ORGANIZATION MISSION TO THE WORLD OR SENT DIRECTLY TO THE FOREIGN ORGANIZATION. true LAUSANNE COMMITTEE 10524 MOSS PARK ROAD ORLANDO FL 32832 330901290 10000 FURTHER THE MISSION SCHEDULE I, PAGE 4, PART IV THE GRANT MAKING PROCESS REQUIRES INDIVIDUALS TO APPLY FOR A GRANT VIA A GRANT REQUEST FORM, SIGN AN ACKNOWLEDGMENT FORM (WHEN APPROVED FUNDS ARE DISTRIBUTED) AND SUBMIT A GRANT REPORT FORM WITH ACCOMPANYING RECEIPTS OR DOCUMENTATION. FORM 990 - ORGANIZATION'S MISSION TO MAKE KNOWN THE GOSPEL OF CHRIST AMONG THE PEOPLE OF SUCH COUNTRIES AS MAY BE DETERMINED BY (A) CONTRIBUTING TO THE DEEPENING OF THE SPIRITUAL LIFE OF THE CHURCHES IN THOSE COUNTRIES (B) TRAINING NATIONAL CHRISTIANS FOR SPIRITUAL LEADERSHIP THROUGH THE MEDIUM OF SEMINARIES, SCHOOLS, HOSPITALS, ETC AND (C) ENGAGING IN RELATED ACTIVITIES TO SUPPORT THESE MINISTRIES. FORM 990, PAGE 6, PART VI, LINE 11B THE ORGANIZATION'S ACCOUNTANT PREPARES THE FORM 990. A DRAFT OF THE RETURN IS SENT TO THE MEMBERS OF THE BOARD OF DIRECTORS FOR REVIEW. AFTER REVIEW AND APPROVAL, THE VICE PRESIDENT WILL SIGN THE E-FILE AUTHORIZATION. AT THE NEXT BOARD MEETING, THE TREASURER WILL PRESENT THE FINALIZED FORM 990 TO THE BOARD. FORM 990, PAGE 6, PART VI, LINE 12C EVERY YEAR THE OFFICERS, DIRECTORS, TRUSTEES AND KEY EMPLOYEES ARE REQUIRED TO COMPLETE AND SIGN THE ANNUAL CONFIDENTIAL DISCLOSURE QUESTIONNAIRE. FORM 990, PAGE 6, PART VI, LINE 19 ACCORDING TO POLICY, THE ORGANIZATION MAKES ITS DOCUMENTS AVAIABLE UPON REQUEST.