2024-11-08T14:38:14-06:00 2023-12-31 203992693 RANDY WALKER & CO 7800 IH 10 WEST STE 505 SAN ANTONIO TX 78230 990 2023-01-01 741930400 ARIEL MINISTRIES ARIE 2103447707 11926 RADIUM SAN ANTONIO TX 78216 WAYNE WIDEMAN OFFICE MANAGER 2103447707 2024-11-08 1 1 RANDY L WALKER CPA P00963779 2103669430 2023 2024-10-15 13:58:12Z WAYNE WIDEMAN 11926 RADIUM SAN ANTONIO TX 78216 3291070 0 X WWW.ARIEL.ORG X 1977 TX ARIEL MINISTRIES EXISTS TO EVANGELIZE JEWISH PEOPLE AND TO DISCIPLE BOTH JEWISH AND GENTILE BELIEVERS THROUGH INTENSIVE BIBLE TEACHING FROM JEWISH PERSPECTIVE. 6 5 33 10 0 0 2444589 2493657 622216 760056 5598 25517 7489 11840 3079892 3291070 394744 587553 0 0 944135 1126519 0 0 103471 1878521 1635876 3217400 3349948 -137508 -58878 4763085 4953430 816063 850362 3947022 4103068 ARIEL MINISTRIES EXISTS TO BRING THE GOOD NEWS OF THE MESSIAH TO JEWISH PEOPLE AND TO DISCIPLE BELIEVERS THROUGH INTENSIVE BIBLE TEACHING FROM A MESSIANIC JEWISH PERSPECTIVE AND DISPENSATIONAL THEOLOGICAL POSITION. CONTINUED ON SCHEDULE O 0 0 1279105 168405 760056 SUMMER PROGRAM OF INTENSIVE BIBLE TEACHING IN A CONFERENCE-STYLE SETTING AT OUR FULLY OWNED AND OPERATED SHOSHANAH CAMPUS IN NEW YORK. 767463 PRODUCING AND PUBLISHING THEOLOGICALLY SOUND AND MESSIANIC RESOURCES IN SUPPORT OF INTENSIVE BIBLE TEACHING. THESE RESOURCES INCLUDE BOOKS AND STUDIES IN BOTH PRINT AND DIGITAL FORM, AS WELL AS COURSES IN BIBLE, THEOLOGY, AND MESSIANIC JEWISH STUDIES THAT CAN BE TAKEN BY ONLINE FORMAT. 511642 419148 PLACING MISSIONARY PERSONNEL INTERNATIONALLY THAT ENGAGE IN SHARING THE GOOD NEWS OF THE MESSIAH WITH JEWISH PEOPLE THROUGH PERSONAL INTERACTIONS, SPEAKING AT EVENTS, TRANSLATING AND PUBLISHING OF BIBLE STUDY RESOURCES, COMMUNITY PROJECTS, ETC. MANY OF THESE MISSIONARIES RECEIVE GRANTS THROUGH ARIEL MINISTRIES. 2558210 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 1 0 0 1 1 1 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 25 0 1 33 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 5 0 0 1 0 0 0 0 1 1 0 1 1 1 1 1 0 1 1 1 0 0 X X WAYNE WIDEMAN 2103447707 11926 RADIUM SAN ANTONIO TX 78216 DR ARNOLD G FRUCHTENBAUM CEO 60.00 X X 85854 0 90058 REV GARY DERESHINSKY DIRECTOR 1.00 X 0 0 0 RUSSELL CRUZAN DIRECTOR 2.00 X 0 0 0 DR RICHARD STORM DIRECTOR 2.00 X X 0 0 0 CLIFFORD HOGUE JR DIRECTOR 4.00 X X 0 0 0 GUY HOFFMAN DIRECTOR 2.00 X X 0 0 0 DR TIM SIGLER CEO2 40.00 X 108960 0 64610 194814 0 154668 1 0 1 0 0 2493657 2328 2493657 PROGRAM FEES 900099 760056 760056 760056 25517 25517 OTHER INCOME 900099 11840 11840 11840 3291070 760056 0 37357 168405 168405 419148 419148 349482 223946 104567 20969 640298 409791 192089 38418 74944 48714 21734 4496 61795 34605 25954 1236 106436 17065 84658 4713 133989 66995 53595 13399 330754 282092 45773 2889 132662 86565 45417 680 260378 221321 26038 13019 16456 16456 156069 129962 23307 2800 38278 28709 9569 COST OF GOODS SOLD 356163 356163 REPAIRS AND MAINTENANCE 70727 61532 9195 BANK AND CREDIT CARD FE 26860 26860 EQUIPMENT 7104 3197 3055 852 3349948 2558210 688267 103471 1675090 1798730 0 53616 0 1725 156707 131846 5224265 2308982 2862053 2915283 12848 19175 56387 33055 4763085 4953430 99270 216221 716793 634141 816063 850362 X 3025623 3069213 921399 1033855 3947022 4103068 4763085 4953430 -58878 3841 211083 0 X X 0 1 X 0 0 X 1648549 1924600 2379292 2444589 2493657 10890687 466436 437606 640150 629705 771896 2945793 2114985 2362206 3019442 3074294 3265553 13836480 25000 20252 34500 108489 162563 350804 0 25000 20252 34500 108489 162563 350804 13485676 377 1107 597 5598 25517 33196 377 1107 597 5598 25517 33196 2115362 2363313 3020039 3079892 3291070 13869676 0.97230 0.98320 0.00240 0.00060 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 716771 716771 1836193 1000542 835651 1894942 738662 1156280 352659 307093 45566 423700 262685 161015 2915283 POST-RETIREMENT BENEFIT OBLIGATIONS 598446 FINANCE LEASE PAYABLE 35695 634141 3294911 3841 3841 3291070 0 3291070 3349948 0 3349948 0 3349948 1 MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, 0 1 MISSIONARY RELIGIOUS EDUCATION 260989 SOUTH ASIA - AFGHANISTAN, BANGLADESH, BHUTAN, INDIA, MALDIVES, NEPAL, 0 1 MISSIONARY RELIGIOUS EDUCATION 46062 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 1 MISSIONARY RELIGIOUS EDUCATION 15837 EAST ASIA AND THE PACIFIC 0 1 MISSIONARY RELIGIOUS EDUCATION 3168 SUB-SAHARAN AFRICA 0 1 MISSIONARY RELIGIOUS EDUCATION 22458 NORTH AMERICA 0 1 MISSIONARY RELIGIOUS EDUCATION 13422 0 6 0 0 0 6 361936 0 361936 MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, WEBSITE DEVELOPMENT AND MAINTENANCE FOR ARIEL MINISTRIES ISRAEL OUTREACH 260989 WIRE TRANSFER 0 SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, BRANCH PROGRAM 22458 WIRE TRANSFER 0 2 TEACHING PROGRAMS; OUTREACH TO HOLOCAUST SURVIVORS EUROPE (INCLUDING ICELAND & GREENLAND) 1 15837 WIRE TRANSFER TRANSLATION AND LITERATURE DISTRIBUTION, TEACHING PROGRAMS SOUTH ASIA 1 46062 WIRE TRANSFER 0 0 0 0 0 0 PART I, LINE 2: BRANCH AGREEMENT PROVIDED AND SIGNED BY EACH BRANCH EXPLAINS HOW THE FUNDS ARE TO BE USED. QUARTERLY FINANCIAL REPORTS ARE REQUIRED TO BE REPORTED TO THE MAIN OFFICE. PART III, COL (C): ACTUAL NUMBER OF RECIPIENTS 0 GRANTS DERIVED FROM DESIGNATED DNATIONS FOR INDIVIDUALS TO SPEAK AT BIBLE CONFERENCES, TEACH BIBLE GROUPS, WRITE AND TRANSLATE ARIEL PUBLICATIONS, COUNSEL, DEVELOP MESSIANIC CONGREGATIONS AND COMMUNITIES. 6 136654 SCHOLARSHIPS - SCHOOL OF MESSIANIC JEWISH STUDIES 39 31751 X X 1 1 X X X 0 0 0 0 0 0 0 0 0 DR ARNOLD G FRUCHTENBAUM CEO 85854 0 0 0 0 0 0 0 90058 0 175912 0 0 0 DR TIM SIGLER CEO2 108960 0 0 0 0 0 0 0 64610 0 173570 0 0 0 PART I, LINE 3 THE ADMINISTRATION PERFORMS A COMPENSATION SURVEY AND SUBMITS IT TO THE INDEPENDENT BOARD ALONG WITH COMPENSATION INFORMATION FROM THE FORM 990S OF SIMILAR ORGANIZATIONS. THE BOARD REVIEWS THE INFORMATION AND APPROVES THE COMPENSATION FOR THE CEO. FORM 990, PART III, LINE 1 - MISSION STATEMENT CONT. TO ACHIEVE THIS MISSION, ARIEL MINISTRIES PRODUCES PUBLICATIONS CONTAINING SOUND BIBLICAL INSTRUCTION TO BE USED AS RESOURCES FOR BIBLE TEACHING AND EVANGELISM, PRODUCES ONLINE COURSES FOR MESSIANIC JEWISH BIBLICAL INSTRUCTION, PROVIDES A SUMMER PROGRAM OF INTENSIVE BIBLE TEACHING, PROVIDES SPEAKERS AND TEACHERS FOR CONFERENCES AND OTHER EVENTS, AND PLACES MISSIONARIES INTERNATIONALLY FOR THE SAME PURPOSE OF REACHING OUT TO JEWISH PEOPLE AND DISCIPLING BELIEVERS BY INTENSIVE BIBLE TEACHING. SECTION 1.263(A)-1(F) DE MINIMIS SAFE HARBOR ELECTION ARIEL MINISTRIES 11926 RADIUM SAN ANTONIO, TX 78216 EMPLOYER ID NUMBER : 74-1930400 FOR THE YEAR ENDED DECEMBER 31, 2023. ARIEL MINISTRIES IS MAKING THE DE MINIMIS SAFE HARBOR ELECTION UNDER REG. SEC. 1.263(A)-1(F). FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION REVISED ITS BY-LAWS TO DISTINGUISH BETWEEN OFFICERS OF THE BOARD OF DIRECTORS AND THE CORPORATE OFFICERS. FORM 990, PART VI, SECTION B, LINE 11B PROCESS FOR REVIEW OF FORM 990. THE FINANCIAL MANAGER SENDS THE FORM 990 TO EACH MEMBER OF THE BOARD OF DIRECTORS FOR THEIR REVIEW. THEN THE FORM 990 IS DISCUSSED IN A REGULAR BOARD MEETING AND A VOTE OF APPROVAL IS CALLED FOR. FORM 990, PART VI, SECTION B, LINE 12 THE ORGANIZATION MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY THROUGH REQUIRED ANNUAL DISCLOSURE. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION REVIEW FOR CEO. MANAGEMENT COLLECTS AND ANALYZES COMPARATIVE DATA FROM AT LEAST TWO DIFFERENT SOURCES ON COMPENSATION LEVELS OF CEO'S FOR OTHER NON-PROFIT ORGANIZATIONS. THE DATA AND ANALYSIS ARE GIVEN TO THE BOARD OF DIRECTORS TO USE IN THEIR REVIEW AND DELIBERATIONS OF THE CEO COMPENSATION PACKAGE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S FINANCIAL REVIEW, FORM 990, CONFLICT OF INTEREST POLICY, DATA PRIVACY POLICY, AND OTHER POLICIES ARE ALL AVAILABLE ON DEMAND THROUGH THE ORGANIZATION'S WEBSITE. FORM 990, PART XII, LINE 2C MANAGEMENT ISSUES REQUEST TO THE BOARD OF DIRECTORS FOR ANY CHANGES IN CPA. THE BOARD OF DIRECTORS MUST APPROVE CHANGES. MANAGEMENT THEN REPORTS TO THE BOARD OF DIRECTORS FOR VETTING AND APPROVAL OF A NEW FIRM.