2023-11-13T10:26:49-05:00 2022-12-31 453094688 MALVIN RIGGINS & COMPANY 11818 ROCK LANDING DR STE 100 NEWPORT NEWS VA 23606 990 2022-01-01 546338714 THE ROSSER FOUNDATION A PURE CHARITABLE TRUST AND PUBLIC CHARITY ROSS 7578276704 99 OLD OYSTER POINT ROAD NEWPORT NEWS VA 23602 JANICE H STRINGER COO 7578276704 2023-08-31 true JANICE H STRINGER 999009999 false JOHN T HART CPA P00240094 7578819600 2023-11-13 2022 2023-04-26 12:10:37Z X INTERNATIONAL COOPERATING JANICE H STRINGER 36402768 false X WWW.ICM.ORG X 1986 VA TO NURTURE BELIEVERS AND ASSIST IN THE GROWTH OF THE CHURCH WORLDWIDE. 31 29 75 33 0 35717761 34841644 0 784903 -91719 -143268 -841724 36359396 33908201 25756039 23642664 0 3900092 4775432 0 3002373 5049767 7000133 34705898 35418229 1653498 -1510028 12195900 10270767 308903 191934 11886997 10078833 TO NURTURE BELIEVERS AND ASSIST IN THE GROWTH OF THE CHURCH WORLDWIDE. false false 25674840 23642664 DESIGN AND CONSTRUCTION OF CHURCHES THROUGHOUT THE WORLD IN CONJUNCTION WITH CHURCHES AND OTHER MINISTRIES. 5894657 PRODUCTION, TRANSLATION, AND COPYING OF PROGRAM AND NOTES FOR STUDY OF THE BIBLE AND BROADCASTING THOSE PROGRAMS THROUGHOUT THE WORLD. 31569497 true true false false false false false false false false true true false false true true true false false false true true false false true false false true false true false false false false false false false false true false false false false false false false false true 27 0 true 75 true false false false false false true true false false false false false false false X 31 29 true false false false false false false true true false false true true true true true true true true false VA X X JAN STRINGER 7578276704 99 OLD OYSTER POINT ROAD NEWPORT NEWS VA 23602 JANICE R ALLEN PRESIDENT/CE 40.00 X X 166193 0 4995 THOMAS FROMMACK CHIEF PROGRA 40.00 X X 140595 0 4248 JANICE H STRINGER COO 40.00 X X 136616 0 4120 CHARLES T DAMMON CAO 40.00 X X 132652 0 3843 NICHOLAS P LOMBARDI VP OF DISCIP 40.00 X 106691 0 3317 DAVID L KING HIGHEST COMP 40.00 X 102292 0 0 MATTHEW B ALLEN TRUSTEE X 0 0 0 JANET WARD BLACK ADV. COMM. C X 0 0 0 NANCY CROKER ADV. COMMITT X 0 0 0 ARUN DANIEL FINANCE COMM X 0 0 0 DR JAMES P GILL STRAT. ISS. X 0 0 0 SHEA GRUNDY ADV. COMMITT X 0 0 0 SHANDRE HARASTY FINANCE COMM X 0 0 0 TOBY HARRIS ADV. COMMITT X 0 0 0 BURT HIGGINS TRUSTEE X 0 0 0 CYNTHIA R HIGGINS TRUSTEE X 0 0 0 MIKE HOCKETT ADV. COMMITT X 0 0 0 AUBREY ROSSER JR TRUSTEE X 0 0 0 RICH KIDD STRAT. ISS. X 0 0 0 KRIS LIGHTCAP STRAT. ISS. X 0 0 0 DR JAMES P GILLS MD STRAT. ISS. X 0 0 0 C ROGER MCLELLON AUDIT & RISK X 0 0 0 PAMELA MINTER TRUSTEE X 0 0 0 CHRIS PEIFER FINANCE COMM X 0 0 0 BILL SHOOK FIN. COMM. C X 0 0 0 MIRIAM SHOOK AUDIT & RISK X 0 0 0 TODD STEWART ADV. COMM. X 0 0 0 ELLEN VAUGHN STR. ISS. CO X 0 0 0 JIM WARREN GOV. COMM. C X 0 0 0 CHARLES WATKINS STRAT. ISS. X 0 0 0 785039 20523 6 false true false CRUZ CREATIVE MEDIA LLC 3001 BAY ST WAYZATA MN 55391 MEDIA SERVICES 506687 MEDIA IMPACT INTERNATIONAL 1936 AUTUMN DR KELLER TX 76262 MEDIA SERVICES 308171 GRAY LAND RESOURCES LLC 203 10TH ST NE NORTH CANTON OH 44720 MEDIA SERVICES 157306 3 3317936 31523708 9845897 34841644 31191 31191 100 100 1541438 -127789 1536145 414 5293 -128203 -122910 4879 -127789 13528 3317936 958008 -944480 PARTNERSHIP INCOME 98956 98956 OTHER INCOME-MISC. 3450 3450 OTHER INCOME-TICKET 250 250 102656 33908201 4879 6158 2035976 2035976 21606688 21606688 785309 316442 80264 388603 3312504 1334772 338573 1639159 84274 35921 10032 38321 284215 121144 33832 129239 309130 131763 36798 140569 12095 12095 22500 22500 26709 18551 8158 108191 108191 297369 249755 47614 61869 5077 13667 43125 155174 134715 3613 16846 DISCIPLESHIP 3223909 3223909 PASTER/PARTNER SUPPORT 1629409 1629409 DONOR EVENTS 975481 975481 SOFTWARE & COMPUTER MAINT 396130 251770 76564 67796 91297 473605 210263 -592571 35418229 31569497 846359 3002373 3249486 990537 278048 369520 3108441 960878 1516321 2147563 5524808 5124297 1597524 1511448 29713 127402 12195900 10270767 307209 190240 1694 1694 308903 191934 X 8513963 3142638 3373034 6936195 11886997 10078833 12195900 10270767 X -1510028 -298136 X false true X true false X 24831618 33748551 24675791 35717761 34841644 153815365 24831618 33748551 24675791 35717761 34841644 153815365 3746987 150068378 103554 225011 78973 589391 130247 1127176 8218 11343 19525 665346 3700 708132 155650673 206302 0.96410 0.96910 X PART II, LINE 10 708,132 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 286403 286403 454348 106283 348065 575086 156438 418648 1734773 640326 1094447 57831 57831 2147563 DONATED PARTNERSHIP INTEREST 1058037 F NOTE RECEIVABLE 453411 F 1511448 LEASES PAYABLE 1694 1694 X 34568073 -298136 -298136 34866209 -958008 -958008 33908201 36376237 958008 958008 35418229 35418229 SCHEDULE D, PAGE 3, PART X ACCOUNTING STANDARDS CLARIFY THE ACCOUNTING AND RECOGNITION FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE FOUNDATION'S INCOME TAX RETURNS. IN EVALUATING THE FOUNDATION'S TAX PROVISIONS AND ACCRUALS AND FUTURE TAXABLE INCOME, INTERPRETATIONS AND TAX PLANNING ARE CONSIDERED. THE FOUNDATION BELIEVES THEIR ESTIMATES ARE APPROPRIATE BASED ON CURRENT FACTS AND CIRCUMSTANCES. SCHEDULE D, PAGE 4, PART XI, LINE 4B EVENT DIRECT EXPENSES -958,008 SCHEDULE D, PAGE 4, PART XII, LINE 2D EVENT DIRECT EXPENSES 958,008 true CENTRAL AMERICA AND CARRIBBEAN PROGRAM SERVICE CHURCH BUILDING 1570154 EAST ASIA AND THE PACIFIC PROGRAM SERVICE CHURCH BUILDING 6559430 MIDDLE EAST AND NORTH AFRICA PROGRAM SERVICE CHURCH BUILDING 893925 NORTH AMERICA PROGRAM SERVICE CHURCH BUILDING 596255 SOUTHEASTERN EUROPE PROGRAM SERVICE CHURCH BUILDING 479000 RUSSIA AND NEWLY INDEP. STATES PROGRAM SERVICE CHURCH BUILDING 797251 SOUTH AMERICA PROGRAM SERVICE CHURCH BUILDING 4865118 SOUTH ASIA PROGRAM SERVICE CHURCH BUILDING 3716160 SUB-SAHARAN AFRICA PROGRAM SERVICE CHURCH BUILDING 4165371 23642664 23642664 CENTRAL AMERICA & CARRIBBEAN CHURCH BUILDING 265317 WIRE EAST ASIA & THE PACIFIC CHURCH BUILDING 1546348 WIRE 4889581 INKIND BUILDING FMV MIDDLE EAST & NORTH AFRICA CHURCH BUILDING 856905 WIRE NORTH AMERICA CHURCH BUILDING 596255 WIRE SOUTHEASTERN EUROPE CHURCH BUILDING 479000 WIRE RUSSIA & NEWLY INDEPENDENT STATES CHURCH BUILDING 797251 WIRE SOUTH AMERICA CHURCH BUILDING 1786592 WIRE 3078526 INKIND BLDG FMV SOUTH ASIA CHURCH BUILDING 3191337 WIRE SUB-SAHARAN AFRICA CHURCH BUILDING 2958597 WIRE 1160979 INKIND BLDG FMV false false false false false false SCHEDULE F, PAGE 1, PART I, LINE 3 CENTRAL AMERICA AND CARRIBBEAN 1,570,154 0 EAST ASIA AND THE PACIFIC 6,559,430 0 MIDDLE EAST AND NORTH AFRICA 893,925 0 NORTH AMERICA 596,255 0 SOUTHEASTERN EUROPE 479,000 0 RUSSIA AND NEWLY INDEP. STATES 797,251 0 SOUTH AMERICA 4,865,118 0 SOUTH ASIA 3,716,160 0 SUB-SAHARAN AFRICA 4,165,371 0 MINISTRY BRIEFI 2786737 2786737 403659 1863 200956 93185 ASL 342080 335440 6640 202435 2 202647 195759 6888 23319 1081 2784 28726 3331464 3317936 13528 426978 2944 203740 324346 958008 -944480 true ADVANCING NATIVE MISSIONS 10460 CRITZER SHOP ROAD AFTON VA 22910 752402759 3 367737 CHURCH BUILDING CHURCH OF GOD WORLD MISSIONS 2490 KEITH ST NW CLEVELAND TN 37311 621176143 3 1304837 CHURCH BUILDING COMPASSIONATE HOPE FOUNDATION 111 GLORYLAND LANE ANTIOCH TN 37013 274431021 3 109668 CHURCH BUILDING HORIZON'S INTERNATIONAL 77 BROADWAY BOULDER CO 80308 841141776 3 24540 CHURCH BUILDING INTL COMM LEADERSHIP INITIATIVES 3133 MAGIC HOLLOW BLVD SUITE 102 VIRGINIA BEACH VA 23453 813508541 3 13833 CHURCH BUILDING LIVING WORD MINISTRIES INTL PO BOX 70090 TUCSON AZ 85737 592912625 3 144220 CHURCH BUILDING NEW HARVEST MISSIONS INTL PO BOX 458 ELFERS FL 34680 432062423 3 39750 CHURCH BUILDING TELLASIA MINISTRIES INC 12650 W 64TH STREET STE 245 ARVADA CO 80004 621718896 3 12866 CHURCH BUILDING THE APT FOUNDATION 25W670 DURFEE RD WHEATON IL 60189 912154320 3 6045 DISCIPLESHIP STRATEGIC RESOURCE GROUP PO BOX 1809 EASTON MD 21601 330780945 3 12480 CHURCH BUILDING 8 X true true false false false false false false false false false JANICE R ALLEN PRESIDENT/CEO 166193 4995 171188 X 21 604318 FMV AT DATE OF DONATION X BLDG - IN-KIND 3 9241579 FAIR VALUE X DONATED AUCTION 73 DONOR TAX BASIS IN PROP. false false false FORM 990, PAGE 1, ITEM C INTERNATIONAL COOPERATING MINISTRIES FORM 990, PAGE 6, PART VI, LINE 2 JANICE ALLEN TO ALL LISTED HERE CHAIRMAN FAMILY RELATIONSHIP CYNTHIA R. HIGGINS TO ALL LISTED HERE TRUSTEE FAMILY RELATIONSHIP BURT HIGGINS TO ALL LISTED HERE TRUSTEE FAMILY RELATIONSHIP PAMELA MINTER TO ALL LISTED HERE TRUSTEE FAMILY RELATIONSHIP AUBREY ROSSER TO ALL LISTED HERE TRUSTEE FAMILY RELATIONSHIP MATTHEW ALLEN TO ALL LISTED HERE TRUSTEE FAMILY RELATIONSHIP FORM 990, PAGE 6, PART VI, LINE 11B TRUSTEES REVIEW THE 990 DRAFT BEFORE FINAL PROCESSING. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICTS OF INTEREST POLICY SHALL BE ANNUALLY REVIEWED BY, AND FOR THE INFORMATION AND GUIDANCE OF, THE OFFICERS AND MANAGEMENT EMPLOYEES, AND THAT ANY NEW OFFICER OR MANAGEMENT EMPLOYEE SHALL BE ADVISED OF THE POLICY UPON ENTERING ON THE DUTIES OF HIS/HER OFFICE AND SHALL BE REQUIRED TO SUBSCRIBE THERETO. THE SIGNED POLICY SHALL BE KEPT IN THE HUMAN RESOURCES DEPARTMENT. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD IS RESPONSIBLE FOR APPROVAL OF SALARIES FOR THE PRESIDENT/CEO, WITH SALARIES FOR ANY OTHER OFFICERS SET BY THOSE TO WHOM THEY REPORT. ALL OFFICER SALARIES WILL BE REPORTED TO THE BOARD. THE SALARIES OF EMPLOYEES WHO ARE NOT OFFICERS OF ICM ARE TO BE APPROVED BY THE PRESIDENT. HOWEVER, THE BOARD MAY REVIEW AND RATIFY ANY SALARY AND TOTAL BENEFIT PACKAGE. FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD IS RESPONSIBLE FOR APPROVAL OF SALARIES FOR OPERATING OFFICERS AND THE PRESIDENT, WITH SALARIES FOR ANY OTHER OFFICERS SET BY THOSE TO WHOM THEY REPORT. ALL OFFICER SALARIES WILL BE REPORTED TO THE BOARD. THE SALARIES OF EMPLOYEES WHO ARE NOT OFFICERS OF ICM ARE TO BE APPROVED BY THE PRESIDENT. HOWEVER, THE BOARD MAY REVIEW AND RATIFY ANY SALARY AND TOTAL BENEFIT PACKAGE. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS OF THE FOUNDATION ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 EVENT DIRECT EXPENSES 958,008 EVENT DIRECT EXPENSES -958,008