2024-11-15T10:59:29-06:00 2024-06-30 450250958 Eide Bailly LLP 800 Nicollet Mall Ste 1300 Minneapolis MN 554027033 990 2023-07-01 010555559 ECS Ministries ECSM 5635852070 PO Box 1028 Dubuque IA 520041028 Patrick Clough Executive Director 5635852070 2024-11-14 1 1 Mayumi Stella P00970938 6122536500 2024-11-14 2023 2024-10-15 13:58:12Z Emmaus Worldwide Patrick Clough PO Box 1028 Dubuque IA 520041028 856659 0 X www.ecsministries.org X 2002 IA Provide biblically sound study materials to individuals, churches, and inmates worldwide. 7 7 15 15 0 0 344519 477168 1468 825 36550 27099 239420 227798 621957 732890 53199 16750 0 0 600609 725658 0 0 94179 258300 230902 912108 973310 -290151 -240420 1771466 1701067 83540 215194 1687926 1485873 To glorify God by providing biblically sound resources and structured study material to teach people from every nation to accept Christ as their Savior and Lord, grow in Christ, and share their faith with others. 0 0 127402 16750 19443 Provide Bible courses and usage recommendations to overseas coordinators for distribution within their area. In 2023, 1,245,600 paper courses were distributed with a 74.5% completion rate in 107 countries. In 2023, approximately 140,454 courses were started on the Emmaus Bible Courses App with 62,985 courses completed in over 180 countries. 322055 123193 Provide English and Spanish Bible courses to inmates of prisons or local jails directly and through associated prison ministries in the USA and internationally. Any course exam returned to Emmaus Worldwide or an associate receives personal comments. In fiscal year 2024, approximately 91,500 printed courses were distributed to inmates with a 67% completion rate. 273930 85987 Provide English and Spanish Bible courses, books, and other resources in print or digital media throughout the USA for community or individual Bible studies. Any course exam returned to Emmaus Worldwide or a Connector receives personal comments. In fiscal year 2024, approximately 14,100 courses and books were sold. 723387 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 13 0 1 15 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 1 0 0 0 0 1 0 0 0 1 1 1 1 1 0 0 0 0 X Karlyn Meng 5635852070 PO Box 1028 Dubuque IA 52001 X Ian Taylor Board Chair 2.00 X X 0 0 0 Mark Woodhouse Vice Chair/Secretary 0.50 X X 0 0 0 Mark Presson-Treasurer-Jul-Nov Jun 21-30)/Interim ED (Dec-Jun 20) 1.00 X X 0 0 0 Stephanie Lambert Board Member 0.25 X 0 0 0 Dorothy Naidu Board Member 0.25 X 0 0 0 Phil Parsons Board Member 0.25 X 0 0 0 Steve Price Board Member 0.50 X 0 0 0 Steven Modrzejewski Executive Director (Jan-Nov) 40.00 X 123944 0 30787 Patrick Clough Executive Director, see Sch O 40.00 X 15104 0 35 Karlyn Meng Chief Financial Officer 38.00 X 46511 0 1484 185559 0 32306 1 0 1 0 0 477168 477168 825 825 825 27681 27681 647 1229 -582 -582 -582 350338 122540 227798 227798 732890 228623 0 27099 16750 16750 187899 28147 94426 65326 404485 400881 2253 1351 11218 9915 994 309 77417 71925 5492 44639 33204 6639 4796 25228 7377 17489 362 5520 5520 29199 17202 11997 54498 47164 5351 1983 20057 11409 3720 4928 52894 46860 4571 1463 5319 1711 3608 7657 6485 719 453 5284 3752 845 687 Ministry 23924 19330 4088 506 1322 1275 29 18 973310 723387 155744 94179 75355 73039 12289 13372 336136 307866 5743 22778 74506 44708 28616 29798 1234766 1061892 78561 192322 1771466 1701067 62664 48538 20876 166656 83540 215194 X 1564633 1405905 123293 79968 1687926 1485873 1771466 1701067 X -240420 86169 -47802 X 1 X 0 0 0 X 366064 422425 560745 344519 477168 2170921 493046 405982 377360 363681 351163 1991232 859110 828407 938105 708200 828331 4162153 48288 47467 35675 4795 6080 142305 197649 169792 124550 131489 111339 734819 245937 217259 160225 136284 117419 877124 3285029 35847 4650 43354 36550 27681 148082 35847 4650 43354 36550 27681 148082 894957 833057 981459 744750 856012 4310235 0.76210 0.76970 0.03440 0.03730 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 23950 5150 29100 23055 895 23950 26060 -3005 23055 25943 117 26060 28572 -2629 25943 0.00000 0.98190 0.01810 0 0 4820 1928 2892 69686 42780 26906 29798 Pearl Unger Unitrust 9913 Right-of-use asset - operating lease 169506 Other Assets 12903 192322 Royalties Payable 1206 Right-of-use liability - operating lease 165450 166656 X Part V, Line 4: ECS Ministries holds an endowment fund, established through donor-restricted funds, for the use of the needs of Emmaus Worldwide Coordinators in Eastern Europe. Part X, Line 2: Management believes that Emmaus has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. Emmaus would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred. 1 0 0 0 0 0 0 0 0 0 Europe (Including Iceland & Greenland) Ministry Expansion and Course Printing 9500 Wire 0 1 0 0 0 0 0 0 0 Part I, Line 2: Emmaus Worldwide provides financial assistance to ministry partners who are using our materials in other countries. This assistance is only given to established ministry partners who provide updates to the International Coordinator on a regular basis after having submitted documentation stating the need for assistance. X 1 0 0 0 0 0 0 0 0 Steven Modrzejewski Executive Director (Jan-Nov) 105126 0 0 0 18818 0 1467 0 29360 0 154771 0 0 0 Part I, Line 4a Steven Modrzejewski was paid $18,818 as a severance payment. Form 990, Part VI, Section A, line 4 Members of the Board of Directors shall be elected for a three (3) year term. Directors may succeed themselves in office. Directors who are being considered for reelection shall not participate in the vote for their election and shall absent themselves from the meeting during the time it is considered. All elections of Directors shall be by secret ballot. Form 990, Part VI, Section A, line 8b The Organization does not have committees with authority to act on behalf of the governing body. Form 990, Part VI, Section B, line 11b The Form 990 is provided to all members of the Board of Directors for review before filing. All comments are evaluated, and appropriate actions are taken before the 990 is filed. The CFO and Treasurer review the Form 990. Form 990, Part VI, Section B, line 12c All board members, officers, and employees certify in writing annually to the board that they have received and read a copy of the conflict of interest policy and that no conflicts exist except as may be disclosed as part of their certification. Disclosure of any potential conflicts that arise between annual certifications among the staff should be made to the Executive Director. Disclosure of any potential conflicts that arise between annual certifications among the board should be made to the Executive Committee and Executive Director. If the conflict includes a member of the Executive Committee, the disclosure should go to the Executive Committee minus the subject person and the Executive Director. Form 990, Part VI, Section C, line 19 The organization's governing documents, conflict of interest policy, and financial statements are made available upon request. Form 990, Part VII: Compensation noted in Part VII is the amount paid to Patrick Clough for the role of Mission Advancement Director Oct - Dec 2023. Patrick is noted in Part VII because he was appointed to the role of Executive Role as of June 21, 2024. Compensation in Part VII is based on the calendar year 2023. Form 990, Part XI, line 9: Change in Split-Interest Agreement due to final payout -47,802. Charitable Remainder Trust Charitable income TX N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0