2025-09-22T00:27:56-05:00 2024-12-31 161468002 CHIAMPOU TRAVIS BESAW & KERSHNER LLP 45 BRYANT WOODS NORTH AMHERST NY 14228 990 2024-01-01 202076659 OPERATION EXODUS USA OPER 7166816300 PO BOX 568 LANCASTER NY 14086 JOHN PROSSER PRESIDENT 7166816300 2025-09-19 1 0 EUGENE G KERSHNER P00601324 7166302400 2025-09-19 2024 2025-03-06 01:10:19Z JOHN PROSSER PO BOX 568 LANCASTER NY 14086 1199719 0 X WWW.OPERATIONEXODUSUSA.ORG X 2004 NY THE MOST SIGNIFICANT ACTIVITIES OPERATION EXODUS USA (OEUSA) PURSUES IN ORDER TO FULFILL ITS CHARITABLE HUMANITARIAN MISSION INCLUDE FACILITATING EMIGRATION OF NEEDY AND PERSECUTED JEWISH PERSONS FROM THE FORMER SOVIET UNION AND ELSEWHERE TO ISRAEL. TO ACCOMPLISH THIS MISSION OEUSA CONDUCTS PROGRAMS TO INFORM BOTH THE JEWISH COMMUNITY AND CHRISTIANS IN THE US ABOUT THE JEWISH RELIGION, JEWISH HISTORY, CULTURE, AND HERITAGE. THIS EDUCATION INCLUDES INFORMATION ABOUT PERSECUTION OF JEWISH PEOPLE IN THE FORMER SOVIET UNION AND ELSEWHERE AND THE URGENCY OF ASSISTING THEM. THE FINANCIAL INFORMATION NECESSARY TO PREPARE THE ORGANIZATION'S 2024 FORM 990 WAS GATHERED THROUGHOUT 2024 BY ACCOUNTING STAFF AND THEN VERIFIED BY ITS TREASURER. FISCAL REPORTS, INCLUDING PROFIT AND LOSS STATEMENTS, BALANCE SHEETS, AND BUDGET PROJECTIONS WERE DISTRIBUTED QUARTERLY AND REVIEWED AND ADOPTED BY THE ORGANIZATION'S BOARD AT BOARD MEETINGS. 7 7 10 83 0 0 1149492 1154313 0 0 22287 44181 6485 1225 1178264 1199719 375740 376319 0 0 454259 471153 0 0 35182 270387 240715 1100386 1088187 77878 111532 2128387 2235460 66747 62258 2061640 2173202 X OEUSA'S ARTICLES OF INCORPORATION DESCRIBE ITS CHARITABLE MISSION TO INCLUDE PROVIDING HUMANITARIAN AID TO JEWISH COMMUNITIES AND CHRISTIAN CHURCHES. THIS MISSION INCLUDES FACILITATING EMIGRATION OF JEWISH PEOPLE TO ISRAEL FROM THE FORMER SOVIET UNION AND ELSEWHERE AND EDUCATING THE PUBLIC ABOUT THE JEWISH RELIGION, JEWISH HISTORY, CULTURE AND HERITAGE 0 0 652559 158505 IN 2024, OEUSA PRESENTED FREE EDUCATIONAL EVENTS FOR THE PUBLIC THROUGHOUT THE US ABOUT THE URGENCY OF ASSISTING JEWISH PEOPLE TO EMIGRATE TO ISRAEL. TO ACCOMPLISH THIS, OEUSA'S 10 STAFF AND 83 TOTAL VOLUNTEERS, 23 ACTIVE VOLUNTEERS, WORKED TO EDUCATE THE US PUBLIC ABOUT JEWISH PERSONS SUFFERING PERSECUTION IN THE FORMER SOVIET UNION (FSU) AND ELSEWHERE, INCLUDING IN THE US. OEUSA ALSO WORKED TO EDUCATE BOTH CHRISTIANS AND THE JEWISH COMMUNITY IN THE US ABOUT THE JEWISH RELIGION, JEWISH HISTORY, CULTURE, AND HERITAGE. IN 2024, OEUSA'S 781 PRAYER INTERCESSORS (PRAYER PARTNERS) PROVIDED VITAL SPIRITUAL SUPPORT FOR OEUSA. FURTHER, OEUSA PROVIDED UPDATES ON ITS EDUCATIONAL ACTIVITIES TO 265 CHURCHES AND 7,189 INDIVIDUAL SUPPORTERS. IN ADDITION, A MEMBER OF OEUSA'S BOARD MET WITH THE BOARD OF EBENEZER EMERGENCY FUND INTERNATIONAL, IN SWANSEA, WALES. THESE MEETINGS ENABLED OEUSA AND EBENEZER EMERGENCY FUND INTERNATIONAL TO DISCUSS SIMILAR ACTIVITIES CONDUCTED BY EACH ORGANIZATION TO ASSIST DISTRESSED JEWISH PERSONS IN THE FSU. IN ORDER TO SUPPORT ITS ACTIVITIES, OEUSA MAINTAINED OFFICES IN THE US LOCATED IN NEW YORK CITY AND OEUSA'S HEADQUARTERS IN LANCASTER, NEW YORK. OEUSA IS A MEMBER OF THE EVANGELICAL COUNCIL FOR FINANCIAL ACCOUNTABILITY (EFCA). 182632 182632 DURING 2024, OEUSA ASSISTED 573 DISTRESSED AND PERSECUTED JEWISH PEOPLE FROM THE US TO EMIGRATE TO ISRAEL (MAKE ALIYAH). IN PROVIDING RELIEF TO DISTRESSED JEWISH PEOPLE WHO ARE SEEKING TO MAKE ALIYAH TO ISRAEL, OEUSA IS SUPPORTING THE LONG HELD BELIEFS OF JEWISH PEOPLE WHO ARE CLAIMING THEIR RIGHT TO FREELY EXERCISE THEIR RELIGION. OEUSA ALSO PROVIDED SUPPORT TO JEWISH YOUTH THROUGH MITZVAH PROJECTS. 35182 35182 DURING 2024, OEUSA PROVIDED FUNDING FOR HUMANITARIAN RELIEF TO JEWISH PEOPLE, INCLUDING POVERTY-STRICKEN AND PERSECUTED JEWS LIVING IN THE FORMER SOVIET UNION (FSU). THIS FUNDING FOR JEWISH PEOPLE WAS PROVIDED THROUGH EBENEZER EMERGENCY FUND INTERNATIONAL (EEFI) UNDER A WRITTEN CONTRACT ALLOWING OEUSA TO EXERCISE CONTROL AND DISCRETION OF THE FUNDING. THIS FUNDING ALLOWED 333 JEWISH PEOPLE LIVING IN THE FSU TO EMIGRATE TO THEIR HISTORIC HOMELAND OF ISRAEL. 870373 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 5 0 10 1 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK AR CA CO CT FL GA KS HI MD MI MN NH NY NC OK OH OR PA SC TN VA WA X JOHN PROSSER 7166816300 PO BOX 568 LANCASTER NY 14086 PHIL MARKWARDT CHAIRMAN 3.00 X X 0 0 0 WENDY BECKETT SECRETARY 3.00 X X 0 0 0 RICHARD LEGGATT BOARD MEMBER 3.00 X 0 0 0 GARY KAH BOARD MEMBER 3.00 X 0 0 0 JAMES MACLEAN BOARD MEMBER 3.00 X 0 0 0 JOHN PROSSER PRESIDENT/CEO 40.00 X X 69135 0 0 PETER MCEWAN TREASURER 3.00 X 0 0 0 PEGGY PERRY FINANCIAL MANAGER 40.00 X 61798 0 0 130933 0 0 0 0 0 0 0 1154313 1154313 44181 44181 OTHER INCOME 900099 1225 1225 1225 1199719 1225 0 44181 341137 341137 35182 35182 130932 55308 68711 6913 299702 233249 60217 6236 3668 2458 1098 112 36851 24693 11033 1125 4691 4691 19000 9500 9500 14688 11750 2938 6397 5757 640 29656 20759 5931 2966 CHURCH OUTREACH 49854 35305 14549 USA HUBS 48082 47603 213 266 OVERHEAD 34322 27182 5772 1368 COMMUNICATION 6692 5395 628 669 27333 16161 10834 338 1088187 870373 182632 35182 383067 445925 1132626 1183248 46 0 32494 28884 680518 250224 419257 430294 148796 142869 12101 4240 2128387 2235460 58886 62258 7861 0 66747 62258 X 854053 1183579 1207587 989623 2061640 2173202 2128387 2235460 111532 30 0 X X 0 1 X 1 0 X 1424127 1673619 1548626 1149492 1154313 6950177 1424127 1673619 1548626 1149492 1154313 6950177 1231708 5718469 2504 1281 1576 22287 44181 71829 94736 5186 8560 6485 1225 116192 7138198 0.80110 0.84450 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 365000 28077 336923 31520 7215 24305 131595 114428 17167 152403 100504 51899 430294 1199749 30 30 1199719 0 1199719 1088187 0 1088187 0 1088187 1 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM GRANT MAKING N/A 35182 0 0 0 0 0 0 35182 0 35182 EUROPE (INCLUDING ICELAND & GREENLAND)-ALBANIA, ANDORRA, AUSTRIA, BELGIUM THE ULTIMATE USE OF OEUSA'S 2024 GRANT FUNDING TO EEFI INCLUDED DELIVERING HUMANITARIAN AID SUCH AS FOOD, CLOTHING, AND OTHER LIFE SUSTAINING AID TO NEEDY JEWISH COMMUNITIES IN THE FORMER SOVIET UNION. THE GRANTS ALSO HELPED FACILITATE THE SAFE EMIGRATION OF DISTRESSED AND PERSECUTED JEWS FROM THE FORMER SOVIET UNION TO ISRAEL. 35182 WIRE TRANSFER 0 BOOK VALUE 0 0 0 0 0 0 PART I, LINE 2: IN 2024 OEUSA MADE GRANTS TO ONLY ONE FOREIGN ORGANIZATION, EBENEZER EMERGENCY FUND INTERNATIONAL (EEFI). THIS GRANT IS REPORTED ON PAGE 1, PART 1, LINE 3. OEUSA'S PROCEDURES FOR MONITORING GRANT FUNDING MADE TO EEFI ARE SPECIFICALLY OUTLINED IN A MINISTRY SUPPORT AGREEMENT EXECUTED BETWEEN OUESA AND EEFI. PURSUANT TO THE MINISTRY SUPPORT AGREEMENT, OEUSA'S BOARD OF DIRECTORS APPROVES REQUESTS FOR FUNDING THAT FURTHERS OEUSA'S HUMANITARIAN PURPOSES, INCLUDING PROVISION OF FOOD AND CLOTHING TO DISTRESSED AND PERSECUTED JEWS IN THE FORMER SOVIET UNION. CONTROL AND DISCRETION OVER THE USE OF GRANT FUNDS IS MAINTAINED THROUGH THE MINISTRY SUPPORT AGREEMENT REQUIREMENT THAT EEFI DOCUMENT USE OF GRANT FUNDS, PROVIDE PERIODIC DETAILED REPORTS OF THE CONTINUING USE OF THE GRANT FUNDS, AND MAINTAIN RECORDS OF THE PROGRAMS FUNDED BY OEUSA'S GRANTS. OEUSA CONDUCTS ON-SITE EVALUATIONS TO ENSURE EEFI IS USING GRANT FUNDING SOLELY FOR THE SECTION 501 (C)(3) PURPOSES FOR WHICH OEUSA HAS AUTHORIZED ITS GRANTS. 1 DURING 2024, OEUSA PROVIDED $266,350 IN GRANT FUNDING TO 573 JEWISH PERSONS TO EMIGRATE FROM THE US TO THEIR HISTORIC HOMELAND OF ISRAEL AS A RESULT OF RELIGIOUS REASONS, PERSECUTION, AND PERSONAL DISTRESS. 573 266350 BOOK PART I, LINE 2: OEUSA'S PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS GIVEN TO JEWISH PERSONS IN THE US IS AS FOLLOWS. OEUSA REQUIRES INDIVIDUALS REQUESTING GRANTS FUNDS COMPLETE A GRANT APPLICATION AND MEET WITH AN OEUSA STAFF MEMBER TO DISCUSS THE REASONS (RELIGIOUS, PERSECUTION, DISTRESS) THEY WANT TO EMIGRATE TO THEIR HISTORIC HOMELAND OF ISRAEL. FINALLY, OEUSA MAINTAINS RECORDS OF THE GRANT APPLICATIONS APPROVED AND GRANT AMOUNT DISBURSED TO US INDIVIDUALS FOR SECTION 501(C)(3) PURPOSES. FORM 990, PART VI, SECTION B, LINE 11B THE FINANCIAL INFORMATION NECESSARY TO PREPARE THE ORGANIZATION'S 2024 FORM 990 WAS GATHERED THROUGHOUT 2024 BY ACCOUNTING STAFF AND THEN VERIFIED BY ITS TREASURER. FISCAL REPORTS, INCLUDING PROFIT AND LOSS STATEMENTS, BALANCE SHEETS, AND BUDGET PROJECTIONS WERE DISTRIBUTED QUARTERLY AND REVIEWED AND ADOPTED BY THE ORGANIZATION'S BOARD AT BOARD MEETINGS. THIS INFORMATION WAS DELIVERED TO OEUSA'S CERTIFIED PUBLIC ACCOUNTANT WHO THEN PREPARED AND FORWARDED A COPY OF THE COMPLETED FORM 990 AS WELL AS OEUSA'S AUDITED FINANCIAL STATEMENTS TO THE OEUSA TREASURER AND PRESIDENT. THE COMPLETED FORM 990 AND AUDITED FINANCIAL STATEMENTS WERE THEN DISTRIBUTED BY THE TREASURER AND PRESIDENT TO ITS BOARD FOR REVIEW PRIOR TO TIMELY FILING OF THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY INCLUDES AN ANNUAL ATTESTATION BY ALL OFFICERS, DIRECTORS, MANAGERS AND OTHER KEY EMPLOYEES, WHEREBY THEY AFFIRM THEIR UNDERSTANDING OF THE POLICY AND DISCLOSE ANY CONFLICT OR POSSIBLE CONFLICT OF INTEREST. "CONFLICT OF INTEREST" IS DEFINED IN THE POLICY, AND THE POLICY PROVIDES FOR THE PROCEDURE TO PROPERLY DISCLOSE ANY SUCH CONFLICT. OEUSA REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THIS POLICY. ARTICLE 2 OF THE POLICY EXPLAINS WHICH PERSONS ARE COVERED UNDER THE POLICY, DEFINING THOSE IN A POSITION TO EXCERCISE SUBSTANTIAL INFLUENCE OVER THE AFFAIRS OF THE ORGANIZATION AS "PERSONS CONCERNED OR "DISQUALIFIED PERSONS." THE BOARD OF DIRECTORS DETERMINES WHETHER A CONFLICT EXISTS. ARTICLE 6 OF THE POLICY CHARGES THE DIRECTORS WITH THE RESPONSIBILITY OF "BEING ALERT TO RECOGNIZE AREAS AND RELATIONS" WHICH CONSTITUTE A CONFLICT OF INTEREST. THE BOARD EXERCISES THIS RESPONSIBILITY BY UPDATING ITS RECORDS ON A REGULAR BASIS REGARDING POTENTIAL TRANSACTIONS BETWEEN DISQUALIFIED PERSONS AND THE ORGANIZATION. PER THE CONFLICT OF INTEREST POLICY, A CONFLICT ARISES WHEN A PERSON WITH AUTHORITY OVER THE ORGANIZATION CAN BENEFIT FINANCIALLY FROM A DECISION THAT HE OR SHE COULD MAKE IN THAT CAPACITY, INCLUDING BENEFITS TO FAMILY MEMBERS OR ASSOCIATED BUSINESS. ARTICLE 6 OF THE CONFLICT OF INTEREST POLICY PROVIDES THAT "IT IS THE POLICY OF THE BOARD OF DIRECTORS THAT EXISTENCE OF ANY OF THE DIRECT OR INDIRECT CONFLICTING INTERST DESCRIBED IN ARTICLES 4 AND 5 SHALL BE DISCLOSED BEFORE ANY TRANSACTION IS CONSUMMATED." THE INDIVIDUAL WITH THE CONFLICT IS PRECLUDED FROM PARTICIPATION IN DISCUSSION AND VOTING ON THE TRANSACTION GIVING RISE TO THE CONFLICT, AND IS PROHIBITED FROM ATTEMPTING TO INFLUENCE THE DISINTERESTED MEMBERS' DECISION-MAKING ON THE TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15 1. REVIEW AND APPROVAL BY THE BOARD OF DIRECTORS IS INDEPENDENT OF THE PERSON WHOSE COMPENSATION IS BEING DETERMINED. 2. EACH MEMBER OF THE BOARD OF DIRECTORS, WHO IS AUTHORIZED TO VOTE, IS PRESENT DURING DISCUSSION AND THE VOTE, EITHER IN PERSON OR BY MEANS OF TELECOMMUNICATIONS EQUIPMENT. 3. THE BOARD OF DIRECTORS OBTAINS AND RELIES ON DATA REGARDING SALARIES OF PERSONS IN COMPARABLE POSITIONS IN THE GEOGRAPHIC AREA IN WHICH THE EMPLOYEE IS LOCATED. 4. ANY DIRECTOR HAVING A CONFLICT OF INTEREST IN VOTING FOR COMPENSATION FOR A PARTICULAR EMPLOYEE, ABSTAINS FROM THE DISCUSSION AND THE VOTE. 5. DOCUMENTATION OF DATA IS MADE CONTEMPORANEOUSLY. 6. AT THE NEXT MEETING, RECORDS ARE APPROVED AS REASONABLE, ACCURATE, AND COMPLETE, AND ARE ADOPTED BY THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS ARTICLES OF INCORPORATION AND BYLAWS AVAILABLE UPON REQUEST, AS WELL AS ITS FORM 1023 APPLICATION, WHICH AS NOTED IN LINE 18, IS AVAILABLE UPON REQUEST. THE CONFLICT OF INTEREST POLICY IS ALSO AVAILABLE UPON REQUEST, AS ARE FINANCIALS IN THE FORM OF THE ORGANIZATION'S FORM 990. FORM 990, PART XII, LINE 2C: THERE HAS BEEN NO CHANGE FROM THE PRIOR YEAR.