2024-05-09T12:10:27-05:00 2023-12-31 260793942 MARTIN SMITH & COMPANY CPAS PA 1212 HAYWOOD ROAD BLDG 100 GREENVILLE SC 296152200 990 2023-01-01 822467715 CABC USA INC CABC 6088296037 2400 S JOHNSON ROAD NEW BERLIN WI 53146 STEVEN J HARTUNG CHAIRMAN 6088296037 2024-05-08 1 STEVEN HARTUNG 999009999 0 DAVID A SMITH P00045703 8642321040 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z STEVEN J HARTUNG 2400 S JOHNSON ROAD NEW BERLIN WI 53146 2323495 0 X WWW.CABCUSA.COM X 2017 WI TO FACILITATE TRAINING FOR "GREAT COMMISSION" LIVING, WHICH IS TO GLORIFY GOD BY ADVANCING THE GOSPEL OF THE LORD JESUS CHRIST BY EQUIPPING SERVANT-LEADERS TO BE PASTORS, EVANGELISTS, EDUCATORS AND TRAINERS OF CHRISTIAN LEADERS FOR SERVICE TO CHRIST OUR KING ACROSS AFRICA. 8 8 0 0 0 0 2345930 2259417 0 0 6 64078 0 0 2345936 2323495 1216519 2371944 0 0 36000 36000 0 0 36000 39235 43085 1291754 2451029 1054182 -127534 2554363 2512762 0 0 2554363 2512762 X THE MISSION OF THE UNIVERSITY IS ALL ABOUT TRAINING FOR "GREAT COMMISSION" LIVING, WHICH IS TO GLORIFY GOD BY ADVANCING THE GOSPEL OF THE LORD JESUS CHRIST BY EQUIPPING SERVANT-LEADERS TO BE PASTORS, ENVANGELISTS, EDUCATORS AND TRAINERS OF CHRISTIAN LEADERS FOR SERVICE TO CHRIST OUR KING ACROSS AFRICA. 0 0 2371944 2371944 0 SEE SCHEDULE OTO EDUCATE 66 STUDENTS IN OUR BA DEGREE IN BIBLE, 56 STUDENTS PURSUING A DIPLOMA IN PRIMARY EDUCATION, 18 PURSUING A CERTIFICATE IN COUNSELING OR SIGN LANGUAGE, AND 21 STUDENTS IN OUR GENESIS GAP YEAR PROGRAM. OVER 100 CHAPLAINS ARE PURSUING A CERTIFICATION IN CHAPLAINCY THROUGH CONCENTRATED BLOCK CLASSES. THERE ARE 2019 PASTORS PURSUING CONTINUING EDUCATION THROUGH THE THEOLOGICAL STUDIES BY EXTENSION PROGRAM OFF CAMPUS IN ZAMBIA, MALAWI, CONGO, BOTSWANA, UGANDA, ISWATINI, AND KENYA. STUDENTS ON CAMPUS ARE FROM TANZANIA, UGANDA, KENYA, MALAWI, NAMIBIA, ANGOLA, ZIMBABWE, SOUTH AFRICA, ZAMBIA, AND DR CONGO. THE UNIVERSITY IS ACCREDITED BY THE HIGHER EDUCATION AUTHORITY (HEA) OF ZAMBIA AND INTERNATIONALLY THROUGH ACTEA, THE ASSOCIATION FOR CHRISTIAN THEOLOGICAL EDUCATION IN AFRICA WWW.ACTEAWEB.ORG. THE PRIMARY EDUCATION PROGRAM IS ACCREDITED BY THE TEACHING COUNCIL OF ZAMBIA (TCZ).THE MISSION OF THE UNIVERSITY IS TO GLORIFY GOD BY ADVANCING THE GOSPEL BY EQUIPPING SERVANT-LEADERS TO BE PASTORS, EVANGELISTS, EDUCATORS, AND TRAINERS OF CHRISTIAN LEADERS FOR SERVICE TO CHRIST ACROSS AFRICA. THE SUPPORT ALSO INCLUDED FUNDING THE CONSTRUCTION OF A LIBRARY AND SEMINARY BUILDING, AND PUBLISHING BUILDING, AND THE COLLEGE RADIO STATION. THE ORGANIZATION MADE A FEW GRANTS TO CHURCHES, WITH WHICH CABU HAS A RELATIONSHIP, FOR CHURCH PROPERTY ACQUISITION OR IMPROVEMENTS, INCLUDING PASTORAL INTERN TRAINING. 2371944 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 2 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 0 0 0 WI NH X X PHILIP GORDON 5134566351 2620 FREEDOM TRAIL BATAVIA OH 45103 KEVIN CASSIDY DIRECTOR & US ADVANCEMENT DIRECTOR 3.00 X 36000 0 0 PHILIP HUNT DIRECTOR & BOARD PRESIDENT 2.00 X X 0 0 0 STEVEN HARTUNG DIRECTOR & BOARD CHAIRMAN AND SECRETARY 3.00 X X 0 0 0 PHILIP GORDON DIRECTOR & BOARD TREASURER 3.00 X X 0 0 0 SAMUEL HORN DIRECTOR 1.00 X 0 0 0 ROD REASEN DIRECTOR 1.00 X 0 0 0 KENNETH MBUGUA DIRECTOR 1.00 X 0 0 0 ROLAND THOMPSON DIRECTOR 1.00 X 0 0 0 36000 0 0 0 0 0 0 0 2259417 2259417 64078 64078 2323495 0 0 64078 2371944 2371944 36000 36000 13050 13050 7700 7700 254 254 MISCELLANEOUS EXPENSES 14872 14872 BANK SERVICE CHARGES 7209 7209 2451029 2371944 43085 36000 2554363 1176981 1335781 2554363 2512762 0 0 X 2554363 2512762 2554363 2512762 2554363 2512762 -127534 85933 0 X 0 1 X 0 0 X 633112 1932888 1397542 2345930 2259417 8568889 633112 1932888 1397542 2345930 2259417 8568889 3045390 5523499 6 64078 64084 8632973 0.63980 0.66360 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 2409428 85933 85933 2323495 0 2323495 2451029 0 2451029 0 2451029 PART X, LINE 2: THE ORGANIZATION HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(A) AS AN ORGANIZATION DESCRIBED IN IRC SECTION 502(C)(3), QUALIFIES FOR CHARITABLE CONTRIBUTION DEDUCTIONS, AND HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION. THE ORGANIZATION IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO ITS EXEMPT PURPOSE. IN THE CURRENT TAX YEAR,MANAGEMENT DETERMINED THAT THE ORGANIZATION WAS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX. 1 SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, 0 0 GRANTMAKING N/A 2371944 0 0 0 0 0 0 2371944 0 2371944 SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, UNIVERSITY OPERATIONS AND DEVELOPMENT 1716344 WIRE TRANSFERS AND INVOICE PAYMENTS 0 SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, PROPERTY ACQUISITION AND IMPROVEMENT 5600 WIRE TRANSFERS 0 SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, PROPERTY ACQUISITION AND IMPROVEMENT 100000 WIRE TRANSFERS 0 SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, PROPERTY ACQUISITION AND IMPROVEMENT 550000 WIRE TRANSFERS 0 0 0 0 0 0 0 PART I, LINE 2: THE ORGANIZATION MONITORS USE OF ITS GRANTS THROUGH ITS SPECIAL RELATIONSHIP WITH THE GRANTEES. THE CHAIRMAN, PRESIDENT, AND TREASURER OF THE ORGANIZATION SERVE ON THE GOVERNING BOARD OF CENTRAL AFRICA BAPTIST UNIVERSITY AND SEMINARY (CABU) THE PRIMARY GRANTEE IN SUB-SAHARAN AFRICA, AND ONE OR MORE OF SUCH PERSONS ALSO REGULARLY ATTEND MEETINGS OF THE ADVISIORY BOARD OF SUCH GRANTEE. THE PRESIDENT OF THE ORGANIZATION ALSO SERVES AS THE PRESIDENT OF CABU. THE ORGANIZATION MADE A FEW GRANTS TO CHURCHES, WITH WHICH CABU HAS A RELATIONSHIP, FOR CHURCH PROPERTY ACQUISITION OR IMPROVEMENTS, INCLUDING PASTORAL INTERN TRAINING. ORGANIZATION AND ALL GRANTEES HAVE ENTERED INTO A GRANT AGREEMENT THAT SPECIFIES THE GRANTEE'S RESPONSIBILITIES, OBLIGATING THE GRANTEE TO USE THE GRANT FUNDS EXCLUSIVELY FOR THE PURPOSE FOR WHICH THE GRANT WAS MADE (WHICH MUST BE CONSISTENT WITH THE PURPOSES AND PERMITTED ACTIVITIES OF THE ORGANIZATION), REQUIRING PERIODIC WRITTEN REPORTS AND REPRESENTATIONS CONCERNING THE USE OF GRANT FUNDS AND AN ANNUAL ACCOUNTING OF HOW GRANT FUNDS WERE IN FACT USED. THE GRANT AGREEMENT GIVES THE ORGANIZATION THE AUTHORITY TO WITHHOLD AND/OR RECOVER GRANT FUNDS IN CASE SUCH FUNDS ARE, OR EVEN APPEAR TO BE, USED FOR PURPOSES THAT DO NOT CONFORM WITH THE REQUIREMENTS OF THE GRANT. INFORMATION REQUESTED WILL INCLUDE ANY RELEVANT PROGRAMMATIC AND FINANCIAL INFORMATION AND WILL REQUIRE CONTINUING REPRESENTATIONS WITH A RIGHT TO AUDIT. SITE VISITS WILL BE MADE PERIODICALLY TO GRANTEES WITH OPEN OR RECENTLY COMPLETED GRANTS. FINANCIAL AUDITS OR REVIEWS BY INDEPENDENT ACCOUNTANTS OF GRANTEE'S RECORDS WILL BE REQUIRED OF CABU, THE ORGANIZATION'S PRIMARY GRANTEE. THE ORGANIZATION INTENDS TO COMPLY WITH OFAC GUIDELINES AND TO GENERALLY FOLLOW THE "ANTI-TERRORIST FINANCING GUIDELINES: VOLUNTARY BEST PRACTICES FOR US-BASED CHARITIES" PROMULGATED IN 2006. PART I, LINE 3: THE ORGANIZATION USES THE CASH BASIS TO ACCOUNT FOR GRANTS, GRANT DISBURSEMENTS AND EXPENDITURES. FORM 990, PART VI, SECTION B, LINE 11B THE CHAIRMAN AND TREASURER REVIEW THE FORM 990 PRIOR TO DISTRIBUTION TO THE FULL BOARD OF DIRECTORS FOR REVIEW AND APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S OFFICERS AND DIRECTORS ARE REQUIRED TO ANNUALLY MAKE CONFLICT OF INTEREST DISCLOSURES AND CONFIRM COMPLIANCE WITH THE ORGANIZATION'S WRITTEN POLICY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MADE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 990, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AND ONLINE AT WWW.CABCUSA.COM/501C3. CENTRAL AFRICA BAPTIST UNIVERSITY 8051 LULAMBA STREET KITWE ZA EDUCATION ZA NON-PROFIT 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 CENTRAL AFRICA BAPTIST UNIVERSITY B 1716344 CASH PAYMENT OF GRANTS