2023-11-13T10:32:51+00:00 2022-12-31 363990892 Capin Crouse LLP 55 Shuman Blvd Suite 300 Naperville IL 60563 990 2022-01-01 200743864 Faith and Learning International NFP FAIT 6305805750 PO Box 480 Wheaton IL 60187 Scott MacDonald President 2023-11-13 true Scott MacDonald 999009999 true Sara Tibbott P01486965 5055022746 2022 2023-04-26 12:10:37Z Scott MacDonald PO Box 480 Wheaton IL 60187 7146965 false X www.faithandlearning.org X 2004 IL Provide financial, charitable, spiritual, and human resources for Christian ministry. 5 4 1 8 0 0 6021627 6310240 76689 607803 4759 22450 0 0 6103075 6940493 3074204 3653945 0 1642413 4037 0 117093 749188 2869642 5465805 6527624 637270 412869 3798689 4146966 95661 44335 3703028 4102631 FLI exists to help followers of Jesus Christ live-out God's call in their lives. FLI partners with people and organizations who are committed to the work of the church, reach people with the love of Jesus Christ, develop and disciple Christian leaders and serve the poor and disadvantaged in the name of Jesus. FLI engages in project development, ministry strategy, and project organization and administration, including accounting support, for all programs and projects. false false 6038994 3653945 607803 Developed and maintained programs and projects that advance Christian values in the United States and internationally. 6038994 true true false false false false false false false false true false false false false true false false true true true true false false false false true true false false false false false false false false true true false false false false false false false false true 80 0 true 1 true false false false false false false false false false false false false X 5 4 false false false false false false false true true false false true true true true true true false false false HI KY MD MI MN MS NH ND SC TN VA WV WI X Cedarstone Holdings 6305805750 PO Box 480 Wheaton IL 60187 Holly Setran Secretary 2.0 X X 0 0 0 Jake Anderson Treasurer 2.0 X X 0 0 0 Scott MacDonald President 4.0 X X 0 0 0 Thomas Lavanchy President (part year) 4.0 X X 3750 0 0 Dave Sveen Director (part year) 2.0 X 0 0 0 Jayna Gallagher Director 2.0 X 0 0 0 Tom McAndrews Director 2.0 X 0 0 0 3750 0 0 0 false false false Cedarstone Holdings 209 E Liberty Dr Wheaton IL 60187 Management, Accounting, Consulting Services 327772 Ryan Fisher 14425 N 15th St Phoenix AZ 85022 Ministry Oversight 106593 Rodney P Duttweiler 4029 Lakewood Dr Memphis TN 38128 Ministry Oversight 103203 3 6310240 34444 6310240 Program Fees 900099 607103 607103 Application Fees 900099 700 700 0 0 0 0 607803 14586 14586 0 0 214336 206472 7864 0 7864 7864 0 0 0 0 0 6940493 607803 0 22450 X 193536 193536 34444 34444 3425965 3425965 3750 3750 287 287 9668 9668 113887 923 112964 2006984 1824415 182569 0 113876 29657 4274 79945 18521 6656 11076 789 28593 28593 287873 252760 35113 104450 104450 7987 198 7789 Supplies 130515 90109 4047 36359 Small equipment repairs & maintenance 25324 25324 21964 21964 0 0 6527624 6038994 371537 117093 2632886 1843038 1165803 1109331 0 0 0 0 0 0 1194597 0 0 0 3798689 4146966 95661 44335 0 0 0 95661 44335 X 564303 641004 3138725 3461627 3703028 4102631 3798689 4146966 412869 -13266 0 X false true X true false X 4190425 5345152 5785030 6021627 6310240 27652474 0 0 4190425 5345152 5785030 6021627 6310240 27652474 0 27652474 13315 35769 28816 4759 14586 97245 0 68033 0 0 0 0 68033 27817752 691236 0.9941 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - MISC INCOME, COLUMN A - 68033.0, COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - , COLUMN F - 68033.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED Fixed income brokered certificates of deposit 1194597 F 1194597 6927227 -13266 0 -13266 6940493 0 0 6940493 6527624 0 0 6527624 0 0 6527624 true Sub-Saharan Africa 0 0 Grantmaking 1421997 South Asia 0 0 Grantmaking 433810 East Asia and the Pacific 0 0 Grantmaking 62987 Central America and the Caribbean 0 0 Grantmaking 18798 Europe (Including Iceland and Greenland) 0 0 Grantmaking 942381 Middle East and North Africa 0 0 Grantmaking 2500 North America (Canada & Mexico only) 0 0 Grantmaking 389193 South America 0 0 Grantmaking 154299 Sub-Saharan Africa 0 12 Program Services Contractors, Travel 320317 South Asia 0 10 Program Services Contractors, Travel 182173 Central America and the Caribbean 0 0 Program Services Travel 10586 Europe (Including Iceland and Greenland) 0 24 Program Services Contractors, Travel 754625 North America (Canada & Mexico only) 0 45 Program Services Contractors, Travel 729248 South America 0 4 Program Services Contractors, Travel 72431 0 95 0 0 0 95 5495345 0 5495345 South America Project Expenses 67050 Wire Transfer South America Project Expenses 8100 Wire Transfer Sub-Saharan Africa Project Expenses 315338 Wire Transfer Sub-Saharan Africa Project Expenses 113280 Wire Transfer Sub-Saharan Africa Project Expenses 73078 Wire Transfer Sub-Saharan Africa Project Expenses 63975 Wire Transfer Sub-Saharan Africa Project Expenses 52047 Wire Transfer Sub-Saharan Africa Project Expenses 51547 Wire Transfer Sub-Saharan Africa Project Expenses 26950 Wire Transfer Sub-Saharan Africa Project Expenses 22734 Wire Transfer Sub-Saharan Africa Project Expenses 17423 Wire Transfer Sub-Saharan Africa Project Expenses 14903 Wire Transfer Sub-Saharan Africa Project Expenses 14631 Wire Transfer Sub-Saharan Africa Project Expenses 11444 Wire Transfer Sub-Saharan Africa Project Expenses 11100 Wire Transfer Sub-Saharan Africa Project Expenses 10203 Wire Transfer Sub-Saharan Africa Project Expenses 8160 Wire Transfer Sub-Saharan Africa Project Expenses 7465 Wire Transfer Sub-Saharan Africa Project Expenses 6064 Wire Transfer Sub-Saharan Africa Project Expenses 5460 Wire Transfer Sub-Saharan Africa Project Expenses 5300 Wire Transfer Sub-Saharan Africa Project Expenses 5244 Wire Transfer Sub-Saharan Africa Project Expenses 5064 Wire Transfer Sub-Saharan Africa Project Expenses 5050 Wire Transfer South Asia Project Expenses 174308 Wire Transfer South Asia Project Expenses 75000 Wire Transfer East Asia and the Pacific Project Expenses 30725 Wire Transfer Central America and the Caribbean Project Expenses 18798 Wire Transfer Europe (Including Iceland and Greenland) Project Expenses 83030 Wire Transfer Europe (Including Iceland and Greenland) Project Expenses 57933 Wire Transfer Europe (Including Iceland and Greenland) Project Expenses 57350 Wire Transfer Europe (Including Iceland and Greenland) Project Expenses 55953 Wire Transfer Europe (Including Iceland and Greenland) Project Expenses 45000 Wire Transfer Europe (Including Iceland and Greenland) Project Expenses 44000 Wire Transfer Europe (Including Iceland and Greenland) Project Expenses 38378 Wire Transfer Europe (Including Iceland and Greenland) Project Expenses 36707 Wire Transfer Europe (Including Iceland and Greenland) Project Expenses 34721 Wire Transfer Europe (Including Iceland and Greenland) Project Expenses 33540 Wire Transfer Europe (Including Iceland and Greenland) Project Expenses 30911 Wire Transfer Europe (Including Iceland and Greenland) Project Expenses 20792 Wire Transfer Europe (Including Iceland and Greenland) Project Expenses 20726 Wire Transfer Europe (Including Iceland and Greenland) Project Expenses 15392 Wire Transfer Europe (Including Iceland and Greenland) Project Expenses 9990 Wire Transfer Europe (Including Iceland and Greenland) Project Expenses 9311 Wire Transfer Europe (Including Iceland and Greenland) Project Expenses 9000 Wire Transfer Europe (Including Iceland and Greenland) Project Expenses 7929 Wire Transfer North America (Canada & Mexico only) Project Expenses 232044 Wire Transfer North America (Canada & Mexico only) Project Expenses 47100 Wire Transfer North America (Canada & Mexico only) Project Expenses 7000 Wire Transfer North America (Canada & Mexico only) Project Expenses 5549 Wire Transfer 50 0 Project Expenses South America 1 79149 Wire Transfer Project Expenses Sub-Saharan Africa 20 560945 Wire Transfer Project Expenses South Asia 8 184502 Wire Transfer Project Expenses East Asia and the Pacific 1 32262 Wire Transfer Project Expenses Europe (Including Iceland and Greenland) 20 322420 Wire Transfer Project Expenses North America (Canada & Mexico only) 3 67671 Wire Transfer false false false false false false Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds Periodic written reports by oversight board, or advisory council, are submitted by a designated representative other than the Project Director and given directly to Faith and Learning International NFP. All projects are required to re-apply on an annual basis. The re-application covers the previous year and looks ahead to the next year. Updated budgets are also required at year end. If any project has not submitted all required documentation, their funds are frozen until they have satisfied all requirements. Ongoing field investigations occur to ensure that the grant monies are used in accordance with the terms of the agreement or within the parameters of the approved grant request previously approved. Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual; EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; MIDDLE EAST AND NORTH AFRICA-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual; SOUTH AMERICA-Accrual; SOUTH ASIA-Accrual; SUB-SAHARAN AFRICA-Accrual Schedule F, Part II, Line 1 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual; EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual; SOUTH AMERICA-Accrual; SOUTH ASIA-Accrual; SUB-SAHARAN AFRICA-Accrual Schedule F, Part III Method used to account for expenditures on org's financial statements EAST ASIA AND THE PACIFIC -Accrual EUROPE (INCLUDING ICELAND AND GREENLAND) -Accrual NORTH AMERICA (CANADA & MEXICO ONLY) -Accrual SOUTH AMERICA -Accrual SOUTH ASIA -Accrual SUB-SAHARAN AFRICA -Accrual true Engage 360 PO Box 77723 Charlotte NC 28271 825158890 501(c)(3) 110337 Project Expenses OC International PO Box 36900 Colorado Springs CO 80936 351333030 501(c)(3) 39500 Project Expenses John Brown University 2000 West University Street Siloam Springs AR 72761 300167845 501(c)(3) 16000 Project Expenses Tactical Evangelism 100 Raceway Road Jericho VT 05465 464260431 501(c)(3) 14850 Project Expenses Langham Partners USA inc 5615 E Night Glow Drive Scottsdale AZ 85266 237417198 501(c)(3) 10019 Project Expenses 5 0 Furniture 180 0 34444 FMV Furniture Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Periodic written reports by oversight board, or advisory council, are submitted by a designated representative other than the Project Director and given directly to Faith and Learning International NFP. All projects are required to re-apply on an annual basis. The re-application covers the previous year and looks ahead to the next year. Updated budgets are also required at year end. If any project has not submitted all required documentation, their funds are frozen until they have satisfied all requirements. Ongoing field investigations occur to ensure that the grant monies are used in accordance with the terms of the agreement or within the parameters of the approved grant request previously approved. The organization received donated furniture to provide to refugees for their housing needs. These furniture items were given out to those that were in need in the community. Cedarstone Holdings Organization owned greater than 35% by David Sveen, Director 327772 Management, Accounting, Consulting Services false Schedule L, Part IV David Sveen serves as a member of the Board of Directors of Faith and Learning International (FLI). Mr. Sveen also holds principal ownership of Cedarstone Holdings (Cedarstone) which is an independent service provider for FLI. Mr. Sveen serves the board strictly on a volunteer basis and receives no compensation from FLI. Contracted payments to Cedarstone by FLI are in no way impacted by Mr. Sveen's service and Mr. Sveen abstains from all voting and approvals by the FLI board related to its contract with Cedarstone. Further, though Mr. Sveen is a voting member of the board, he is one of six voting board members and does not exercise control. This disclosure is included here because Mr. Sveen holds principal ownership in Cedarstone which is FLI's largest non-grant vendor and provides the majority of accounting and operations services for FLI. See 990, Part VII, Section B for amounts paid to Cedarstone Partners. X Furniture 35 34444 Cost 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Other - Furniture The number of contributions represent the number of contributions received, not the number of items donated. Form 990, Part VI, Line 15b The organization does not compensate any other officers or key employees. Therefore, this line was answered no in accordance with the instructions. Form 990, Part VI, Line 15a The President's compensation is determined by the independent board of directors and documented in the board meeting minutes. Form 990, Part VI, Line 11b Review of form 990 by governing body Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy Faith and Learning International requires all officers and board members to annually complete and sign a conflict of interest statement. The President is responsible for reviewing the signed statements and ensuring that interested persons are in compliance with the conflict of interest policy. Should any potential conflicts of interest arise, the board member or officer would be asked to leave the meeting and the remaining members shall decide if a conflict of interest exists. Form 990, Part VI, Line 19 Required documents available to the public The governing documents, conflict of interest policy and financial statements are available upon request. Form 990, Part IX, Line 11g Other Fees Contractor payments - Total Expense: 1816620, Program Service Expense: 1816620, Management and General Expenses: , Fundraising Expenses: ; Consulting & outside services - Total Expense: 182569, Program Service Expense: , Management and General Expenses: 182569, Fundraising Expenses: ; Other professional fees - Total Expense: 7795, Program Service Expense: 7795, Management and General Expenses: , Fundraising Expenses: ;