2024-08-14T18:06:28-04:00 2023-12-31 921496310 CLIENTS 1ST CPA PC PO BOX 878 YORKTOWN VA 23692 990 2023-01-01 546338714 THE ROSSER FOUNDATION A PURE CHARITABLE TRUST AND PUBLIC CHARITY ROSS 7578276704 99 OLD OYSTER POINT ROAD NEWPORT NEWS VA 23602 JANICE H STRINGER COO 7578276704 2024-08-12 true false KATHRYN LIGHTNER CPA P01231145 8772513687 2024-08-14 2023 2024-08-08 14:25:15Z X INTERNATIONAL COOPERATING JANICE H STRINGER 32273102 false X WWW.ICM.ORG X 1986 VA TO NURTURE BELIEVERS AND ASSIST IN THE GROWTH OF THE CHURCH WORLDWIDE. 24 23 69 41 0 35717761 30205756 0 784903 659645 -143268 -1087579 36359396 29777822 25756039 17583790 0 3900092 5232969 0 3677944 5049767 6082778 34705898 28899537 1653498 878285 10270767 15715557 191934 4552159 10078833 11163398 TO NURTURE BELIEVERS AND ASSIST IN THE GROWTH OF THE CHURCH WORLDWIDE. false false 18666533 17583790 DESIGN AND CONSTRUCTION OF CHURCHES THROUGHOUT THE WORLD IN CONJUNCTION WITH CHURCHES AND OTHER MINISTRIES. 5360422 PRODUCTION, TRANSLATION, AND COPYING OF PROGRAM AND NOTES FOR STUDY OF THE BIBLE AND BROADCASTING THOSE PROGRAMS THROUGHOUT THE WORLD. 24026955 true true false false false false false false false false true true false false false true true false false false true true true false true false false true true true false false false false false false false false true false false false false false false false false true 39 0 true 69 true false false false false false true true false false false false false false false false X 24 23 true false false false false false false true true false false true true true true true true true true true false VA X X JANICE H STRINGER 7578276704 99 OLD OYSTER POINT ROAD NEWPORT NEWS VA 23602 JANICE ALLEN CEO, PRES, E 40.00 X X 155568 0 5267 THOMAS FROMMACK CHIEF PROGRA 40.00 X X 137925 0 19432 CHARLES DAMMON CHIEF ADV. O 40.00 X X 133445 0 9736 SEAN MITCHELL VP OF DEVELO 40.00 X X 118149 0 23020 NICHOLAS LOMBARDI VP OF PROG. 40.00 X X 109138 0 20290 JANICE H STRINGER COO 40.00 X X 121491 0 4242 DAVID KING CHEIF INFORM 40.00 X X 106969 0 0 MATTHEW ALLEN BOARD MEMBER X 0 0 0 JANET WARD BLACK ADV. COMM. C X 0 0 0 KATHY BLANKEMEYER BOARD MEMBER X 0 0 0 ARUN DANIEL BOARD MEMBER X 0 0 0 SHEA GRUNDY BOARD MEMBER X 0 0 0 SHANDRE HARASTY BOARD MEMBER X 0 0 0 TOBY HARRIS BOARD MEMBER X 0 0 0 BURT HIGGINS BOARD MEMBER X 0 0 0 CINDY HIGGINS BOARD MEMBER X 0 0 0 MIKE HOCKETT BOARD MEMBER X 0 0 0 AUBREY ROSSER JR AUDIT RISK M X 0 0 0 RICH KIDD GOVERNANCE C X 0 0 0 KRIS LIGHTCAP BOARD MEMBER X 0 0 0 DR JAMES P GILLS MD BOARD MEMBER X 0 0 0 CHRIS PEIFER BOARD MEMBER X 0 0 0 ZORAN PLOSCAR BOARD MEMBER X 0 0 0 BILL SHOOK FINANCE COMM X 0 0 0 MIRIAM SHOOK BOARD MEMBER X 0 0 0 TODD STEWART BOARD MEMBER X 0 0 0 PAUL THRIFT BOARD MEMBER X 0 0 0 ELLEN VAUGHN BOARD MEMBER X 0 0 0 JIM WARREN BOARD MEMBER X 0 0 0 CHARLES WATKINS STRAT. ISS. X 0 0 0 882685 81987 7 false true false FINGENT CORP 235 MAMARONECK AVE STE 301 WHITE PLAINS NY 10605 SOFTWARE DEV. 933840 TECH IMPORT GROUP LLC 1919 S POST ROAD INDIANAPOLIS IN 46239 MEDIA SERVICES 885780 SPAIN COMMERCIAL 322 FREEDOM BLVD YORKTOWN VA 23692 CONSTRUCTION 543127 CRUZ CREATIVE MEDIA LLC 3001 BAY STREET WAYZATA MN 55391 MEDIA SERVICES 399279 MEDIA IMPACT INTERNATIONAL 1936 AUTUMN DRIVE KELLER TX 76262 MEDIA SERVICES 342684 8 2196872 28008884 7472655 30205756 224180 224180 3536 3536 1000000 801790 990603 375722 9397 426068 435465 -3773 439238 29910 2196872 1128955 -1099045 DISCOUNTS, ETC 9007 9007 OTHER INCOME -1077 -1077 7930 29777822 -3773 674884 1242327 1242327 106154 106154 16235309 16235309 952623 407255 93816 451552 3511428 1501171 345804 1664453 100039 45849 7812 46378 336551 154245 26281 156025 332328 152309 25952 154067 43411 43411 33450 33450 27426 28 27398 236496 236496 68642 7022 9032 52588 418257 218038 59782 140437 164355 113370 24868 26117 268510 256592 1218 10700 25602 2502 21572 1528 191870 149165 16770 25935 234078 234078 59525 39686 7297 12542 DISCIPLESHIP PROGRAMS 3786244 3786244 DONOR EVENTS 1511793 1511793 CHURCH BUILDING 377089 377089 PARTNER & PASTOR SUPPORT 284165 284165 -1648135 -1051565 216097 -812667 28899537 24026955 1194638 3677944 990537 929440 369520 850943 127402 151228 9343737 1160348 2147563 8183389 5577708 4543682 1058037 1056875 10270767 15715557 191934 561780 3990379 191934 4552159 X 3142638 4812343 6936195 6351055 10078833 11163398 10270767 15715557 X 878285 206249 31 X false true X true false X 33748551 24675791 35717761 34841644 30205756 159189503 33748551 24675791 35717761 34841644 30205756 159189503 23838170 135351333 225011 78973 589391 130247 227716 1251338 11343 19525 665346 3700 7930 707844 161148685 29910 0.83990 0.96410 X PART II, LINE 10 699,914 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 998153 998153 3326848 236550 3090298 2101211 183631 1917580 2859694 682336 2177358 57831 57831 8183389 DONATED INVESTMENT IN LLC 1056875 F 1056875 X 31113026 206249 1128955 1335204 29777822 29777822 30028492 1128955 1128955 28899537 28899537 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER 50L(C)(3) OF THE INTERNAL REVENUE CODE. THE FOUNDATION IS SUBJECT TO TAXATION ON UNRELATED NET BUSINESS INCOME. IT HAD NO UNRELATED BUSINESS INCOME TAX FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022. THE FOUNDATION HAS PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX-EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED INCOME; TO DETERMINE ITS FILINGS AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT HAS NEXUS; AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. THE FOUNDATION HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS REQUIRED TO BE DISCLOSED UNDER THE INCOME TAXES TOPIC OF THE FASB ACCOUNTING STANDARDS CODIFICATION. SCHEDULE D, PAGE 4, PART XI, LINE 2D DIRECT EXP. DONOR EVENTS 1,128,955 SCHEDULE D, PAGE 4, PART XII, LINE 2D DIRECT EXP. DONOR EVENTS 1,128,955 true CENTRAL AMERICA/CARIBBEAN PROGRAM SERVICE CHURCH BUILDING 2476657 NORTH AMERICA PROGRAM SERVICE CHURCH BUILDING 171172 SOUTH AMERICA PROGRAM SERVICE CHURCH BUILDING 2360902 EUROPE PROGRAM SERVICE CHURCH BUILDING 380066 RUSSIA AND NEIGHBORING STATES PROGRAM SERVICE CHURCH BUILDING 941778 MID-EAST AND NORTH AFRICA PROGRAM SERVICE CHURCH BUILDING 685340 SUB-SAHARAN AFRICA PROGRAM SERVICE CHURCH BUILDING 2764089 EAST ASIA & PACIFIC PROGRAM SERVICE CHURCH BUILDING 938623 SOUTH ASIA PROGRAM SERVICE CHURCH BUILDING 5474517 16193144 16193144 CHURCH BUILDING 1374356 WIRE 1102301 INKIND BUILDING FMV CHURCH BUILDING 171172 WIRE CHURCH BUILDING 1258601 WIRE 1102301 INKIND BUILDING FMV CHURCH BUILDING 380066 WIRE CHURCH BUILDING 941778 WIRE CHURCH BUILDING 685340 WIRE CHURCH BUILDING 2024098 WIRE 739991 INKIND BLDG FMV CHURCH BUILDING 938623 WIRE CHURCH BUILDING 2163061 WIRE 3311456 INKIND BLDG FMV CHURCH BUILDING AFRICA 1 20000 CHURCH BUILDING BURUNDI 1 15415 CHURCH BUILDING NEPAL 1 6750 false false false false false false SCHEDULE F, PAGE 1, PART I, LINE 3 CENTRAL AMERICA/CARIBBEAN 2,476,657 0 NORTH AMERICA 171,172 0 SOUTH AMERICA 2,360,902 0 EUROPE 380,066 0 RUSSIA AND NEIGHBORING STATES 941,778 0 MID-EAST AND NORTH AFRICA 685,340 0 SUB-SAHARAN AFRICA 2,764,089 0 EAST ASIA & PACIFIC 938,623 0 SOUTH ASIA 5,474,517 0 ICMPACT 1315021 1315021 438489 177470 70824 2023 ASL 437848 420938 16910 236657 3 473913 460913 13000 117136 2041 49773 36565 2226782 2196872 29910 555625 2041 227243 344046 1128955 -1099045 true ADVANCING NATIVE MISSIONS 10460 CRTIZER SHOP ROAD AFTON VA 22910 752402759 3 30200 CHURCH BUILDING CHURCH OF GOD WORLD MISSIONS 2490 KEITH STREET NW CLEVELAND TN 37311 621176143 3 902450 CHURCH BUILDING COMPASSIONATE HOPE FOUNDATION 111 GLORYLAND LANE ANTIOCH TN 37013 274431021 3 33083 CHURCH BUILDING CROSS CONNECTING NETWORK 2356 SALT WIND WAY MOUNT PLEASANT SC 29466 452643306 3 34500 CHURCH BUILDING HORIZON'S INTERNATIONAL 77 BROADWAY BOULDER CO 80308 841141776 3 28090 CHURCH BUILDING INTERNATIONAL COMM LEADERSHIP INIT 3133 MAGIC HOLLOW BLVD SUITE 102 VIRGINIA BEACH VA 23453 813508541 9626 CHURCH BUILIDNG LIVING WORD MINISTRIES INTERNATIONA PO BOX 70090 TUSCON AZ 85737 592912625 3 112149 CHURCH BUILDING NEW HARVEST MISSIONS INTERNATIONAL PO BOX 458 ELFERS FL 34680 432062423 3 42000 CHURCH BUILDING SHARE INTERNATIONAL PO BOX 1011 WOLFFORTH TX 79382 371307778 3 5666 CHURCH BUILDING TELLASIA MINISTRIES INC 12650 W 645TH STREET SITE 245 ARVADA CO 80004 621718896 3 6426 CHURCH BUILDING 2414 WORLD PO BOX 6160 CHARLOTTESVILLE VA 22906 541836851 3 38137 CHURCH BUILIDNG 11 CHURCH BUILDING 2 106154 X X X false false false false false false false false false JANICE ALLEN CEO, PRES, EX. CHAIR 155568 5267 160835 THOMAS FROMMACK CHIEF PROGRAMS OFCR. 137925 4356 15076 157357 X 15 482323 FMV ON DONATION DATE X 1 620100 APPRAISAL X DONATED AUCTION 91 114183 DONOR BASIS IN PROPERTY X BLDG INKIND 1 6256049 FAIR MARKET VALUE false false false FORM 990, PAGE 1, ITEM C MINISTRIES FORM 990, PAGE 6, PART VI, LINE 2 JANICE ALLEN TO ALL LISTED HERE EX CHAIR CEO FAMILY RELATIONSHIP CYNTHIA HIGGINS TO ALL LISTED HERE TRUSTEE FAMILY RELATIONSHIP BURT HIGGINS TO ALL LISTED HERE TRUSTEE FAMILY RELATIONSHIP PAMELA MINTER TO ALL LISTED HERE TRUSTEE FAMILY RELATIONSHIP AUBREY ROSSER TO ALL LISTED HERE TRUSTEE FAMILY RELATIONSHIP MATTHEW ALLEN TO ALL LISTED HERE TRUSTEE FAMILY RELATIONSHIP FORM 990, PAGE 6, PART VI, LINE 11B TRUSTEES REVIEW THE 990 DRAFT BEFORE FINAL PROCESSING. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICTS OF INTEREST POLICY SHALL BE ANNUALLY REVIEWED BY, AND FOR THE INFORMATION AND GUIDANCE OF, THE OFFICERS AND MANAGEMENT EMPLOYEES, AND THAT ANY NEW OFFICER OR MANAGEMENT EMPLOYEE SHALL BE ADVISED OF THE POLICY UPON ENTERING ON THE DUTIES OF HIS/HER OFFICE AND SHALL BE REQUIRED TO SUBSCRIBE THERETO. THE SIGNED POLICY SHALL BE KEPT IN THE HUMAN RESOURCES DEPARTMENT. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD IS RESPONSIBLE FOR APPROVAL OF SALARIES FOR THE PRESIDENT/CEO, WITH SALARIES FOR ANY OTHER OFFICERS SET BY THOSE TO WHOM THEY REPORT. ALL OFFICER SALARIES WILL BE REPORTED TO THE BOARD. THE SALARIES OF EMPLOYEES WHO ARE NOT OFFICERS OF ICM ARE TO BE APPROVED BY THE PRESIDENT. HOWEVER, THE BOARD MAY REVIEW AND RATIFY ANY SALARY AND TOTAL BENEFIT PACKAGE. FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD IS RESPONSIBLE FOR APPROVAL OF SALARIES FOR OPERATING OFFICERS AND THE PRESIDENT, WITH SALARIES FOR ANY OTHER OFFICERS SET BY THOSE TO WHOM THEY REPORT. ALL OFFICER SALARIES WILL BE REPORTED TO THE BOARD. THE SALARIES OF EMPLOYEES WHO ARE NOT OFFICERS OF ICM ARE TO BE APPROVED BY THE PRESIDENT. HOWEVER, THE BOARD MAY REVIEW AND RATIFY ANY SALARY AND TOTAL BENEFIT PACKAGE. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS OF THE FOUNDATION ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 DIRECT EXP. DONOR EVENTS 1,128,955 DIRECT EXP. DONOR EVENTS -1,128,955