2023-11-03T11:35:00-05:00 2022-12-31 260793942 MARTIN SMITH & COMPANY CPAS PA 1212 HAYWOOD ROAD BLDG 100 GREENVILLE SC 296152200 990 2022-01-01 822467715 CABC USA INC CABC 6088296037 2400 S JOHNSON ROAD NEW BERLIN WI 53146 STEVEN J HARTUNG CHAIRMAN 6088296037 2023-10-18 1 STEVEN HARTUNG 999009999 0 DAVID A SMITH P00045703 8642321040 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z X STEVEN J HARTUNG 2400 S JOHNSON ROAD NEW BERLIN WI 53146 2345936 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 8 0 0 1697542 2345930 0 0 0 6 0 0 1697542 2345936 957689 1216519 0 0 0 36000 0 0 36000 61951 39235 1019640 1291754 677902 1054182 1500182 2554363 0 0 1500182 2554363 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 1216519 1216519 TO EDUCATE 65 STUDENTS IN OUR BA DEGREE IN BIBLE, 55 STUDENTS PURSUING A DIPLOMA IN PRIMARY EDUCATION, 28 PURSUING A CERTIFICATE IN COUNSELING OR SIGN LANGUAGE, AND 18 STUDENTS IN OUR GENESIS GAP YEAR PROGRAM. OVER 100 CHAPLAINS ARE PURSUING A CERTIFICATION IN CHAPLAINCY THROUGH CONCENTRATED BLOCK CLASSES. OVER 1350 PASTORS ARE 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. 1216519 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 1 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 2345930 2345930 6 6 2345936 0 0 6 1216519 1216519 36000 36000 12000 12000 13225 13225 1669 1669 MISCELLANEOUS EXPENSES 9424 9424 BANK SERVICE CHARGES 2917 2917 1291754 1216519 39235 36000 1500182 2554363 1500182 2554363 0 0 X 1500182 2554363 1500182 2554363 1500182 2554363 X 1054182 -1 X 0 1 X 0 0 X 708019 633112 1932888 1397542 2345930 7017491 708019 633112 1932888 1397542 2345930 7017491 2360826 4656665 6 6 7017497 0.66360 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 2345936 0 2345936 0 2345936 1291754 0 1291754 0 1291754 PART X, LINE 2: THE ORGANIZATION HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE ("IRS") AS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE ("IRC") 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 ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX ("FORM 990") WITH THE IRS. IN ADDITION, THE ORGANIZATION IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO ITS EXEMPT PURPOSE. IN 2022 AND 2021, THE ORGANIZATION WAS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX AND DID NOT FILE AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN ("FORM 990-T") WITH THE IRS. 1 SUB-SAHARAN AFRICA 0 0 GRANTMAKING N/A 1216519 0 0 0 0 0 0 1216519 0 1216519 SUB-SAHARAN AFRICA UNIVERSITY OPERATIONS AND DEVELOPMENT 1216519 WIRE TRANSFERS AND INVOICE PAYMENTS 0 1 0 0 0 0 0 0 PART I, LINE 2: THE ORGANIZATION MONITORS USE OF ITS GRANTS THROUGH ITS SPECIAL RELATIONSHIP WITH THE GRANTEE. THE CHAIRMAN, PRESIDENT, AND TREASURER OF THE ORGANIZATION SERVE ON THE GOVERNING BOARD OF THE SOLE 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 THE GRANTEE AND VICE CHANCELLOR OF THE UNIVERSITY OPERATED BY THE GRANTEE. THE ORGANIZATION AND THE GRANTEE 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 PROGRAMMATIC AND FINANCIAL INFORMATION AND WILL REQUIRE CONTINUING REPRESENTATIONS WITH A RIGHT TO AUDIT. SITE VISITS WILL BE MADE PERIODICALLY, AS WELL AS FINANCIAL AUDITS OR REVIEWS BY INDEPENDENT ACCOUNTANTS OF GRANTEE'S RECORDS. 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. PART III ACCOUNTING METHOD: 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. FORM 990, PART XI, LINE 9: ROUNDING -1. 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 1216519 CASH PAYMENT OF GRANTS