2025-05-01T09:01:09-05:00 2023-12-31 WITHUMSMITHBROWNPC 200 S ORANGE AVESTE 1200 ORLANDO FL 328013400 990 2023-01-01 942742504 CHRIST FOR ALL NATIONS % RUSSELL BENSON CHRI 4078544400 6880 LAKE ELLENOR DRIVE ORLANDO FL 32809 REVEREND RUSSELL BENSON TREASURER 4078544400 2025-05-01 true true ERIK A HALLUSKA CPA P01954172 4078491569 2023 2025-03-06 01:10:19Z REVEREND RUSSELL BENSON 6880 LAKE ELLENOR DRIVE ORLANDO FL 32809 13289776 false X WWW.CFAN.ORG X 1980 CA RELIGIOUS NONPROFIT ORGANIZATION SUPPORTING THE EVANGELISM OF CHRISTIANITY. 5 2 70 380 0 0 13937099 11933830 995993 718539 0 1784 524506 635623 15457598 13289776 312680 328800 0 0 7039395 4970923 0 0 663226 9611944 8095383 16964019 13395106 -1506421 -105330 9410487 9081249 1059219 835311 8351268 8245938 X CHRIST FOR ALL NATIONS("MINISTRY") IS A RELIGIOUS NONPROFIT ORGANIZATION SUPPORTING THE EVANGELISM OF CHRISTIANITY. THE USA OFFICE OF THE MINISTRY EXISTS TO WIN SOULS FOR JESUS AND FULFILLS THIS PURPOSE BY DEVELOPING SUPPORT FOR THE INTERNATIONAL CRUSADE MINISTRY AND ORCHESTRATING EVANGELISTIC ENDEAVOURS IN THE USA. THE MINISTRY CONDUCTS EVANGELISTIC CRUSADES THROUGHOUT THE WORLD WITH AN EMPHASIS ON THE CONTINENT OF AFRICA AND RECENTLY NORTH AMERICA. THE MINISTRIES OF REINHARD BONNKE AND DANIEL KOLENADA ARE CENTRAL TO THE OPERATIONS OF THE MINISTRY. BOOKS, AUDIO TAPES, CONFERENCES, TELEVISION, AND A FILM SEEDING PROJECT ARE USED BY THE MINISTRY TO SUPPLEMENT THE CRUSADES. THE MISSION OF THE ORGANIZATION IS TO EVANGELIZE THE WORLD FOR THE LORD JESUS CHRIST SO THERE IS NO ONE THAT HAS NOT HEARD THE WORD OF GOD FOR SALVATION; TO PRESENT THE GOOD NEWS OF THE GOSPEL OF JESUS CHRIST TO ALL NATIONS, ESPECIALLY TO THE UNREACHED LIKE IN AFRICA; AND TO LEAD AS MANY AS WILL BELIEVE AWAY FROM HELL false false 6431737 2696043 AFRICAN GOSPEL CRUSADES AND EVANGELISM MINISTRIES. IN 2023 3,526,854 PEOPLE RECEIVED SALVATION THROUGH JESUS CHRIST AND COMPLETED DECISION CARDS; TOTAL EVENT ATTENDANCE WAS 11,211,344. 2046975 718539 MEDIA MINISTRY. SPREADING THE GOSPEL OF JESUS CHRIST THROUGH PRINT, TELEVISION, AND WEB INITIATIVES, WITH TREMENDOUS GROWTH IN CONFERENCES AROUND THE WORLD. 8478712 true true false false false false false false false false true false false true true true true false false false true true false false false false false true false true false false false false false false false false false false false false false false false false false true 174 0 true 70 true false false false false false true true false false false false false false X 5 2 false false false false false false false true true false false true true true true true true true true false AK AZ AR CA GA HI MN MS NH NC ND PA TN UT VA WA WV WI X X RUSSELL BENSON 4078544400 6880 LAKE ELLENOR DRIVE ORLANDO FL 32809 X REV DANIEL PAUL KOLENDA III PRESIDENT - CHAIR 50.0 0.0 X X 261340 0 42490 REV PETER VANDENBERG VP/SECRETARY - DIRECTOR 20.0 0.0 X X 154573 0 27960 REV RUSSELL BENSON TREASURER- DIRECTOR 40.0 0.0 X X 122130 0 35980 BARRY HON DIRECTOR 1.0 0.0 X 0 0 0 KYFFIN SIMPSON DIRECTOR 1.0 0.0 X 0 0 0 538043 0 106430 3 false true false 0 11933830 11933830 PUBLICATIONS & MEDIA 519100 718539 718539 718539 1784 0 1784 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ADMIN FEE 541990 624100 624100 OTHER INCOME 900099 11523 11523 635623 13289776 718539 0 637407 223800 223800 0 105000 105000 0 644473 424867 169793 49813 0 2898108 1910573 763535 224000 60352 23476 31445 5431 1144627 440151 601434 103042 223363 68024 135091 20248 0 109918 109918 43160 43160 0 0 0 1022146 845452 84400 92294 0 1391893 137812 1120642 133439 192616 145201 47415 7273 7273 238865 238865 1139597 797718 341879 0 0 0 0 544105 331651 211318 1136 131928 131928 PRODUCTION COSTS 2367243 2338398 28845 LOCATION COSTS 365816 365816 VIDEO AND MEDIA 180547 180547 REPAIRS AND MAINTENANCE 137122 137122 223154 140226 77950 4978 13395106 8478712 4253168 663226 3650 3650 129107 276383 0 0 94090 190479 0 0 0 0 0 0 918051 924965 240689 101185 10240287 3638820 7004370 6601467 0 0 0 0 0 0 0 0 1020530 983120 9410487 9081249 889487 702274 0 0 0 0 0 0 0 0 0 0 0 0 0 0 169732 133037 1059219 835311 X 8351268 8245938 0 0 8351268 8245938 9410487 9081249 -105330 X X false true X true false X 15093289 14277647 19392018 13937099 11933830 74633883 0 0 15093289 14277647 19392018 13937099 11933830 74633883 17787493 56846390 1023 182 205 0 1784 3194 0 26788 71419 313740 524506 635623 1572076 76209153 4797623 0.74593 0.68975 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1505333 1505333 6189009 1469936 4719073 53153 26374 26779 2492792 2142510 350282 0 0 0 6601467 DEPOSITS 852506 RIGHT OF USE ASSET 130614 983120 0 LEASE LIABILITY 133037 133037 X 13529776 240000 240000 13289776 13289776 13635106 240000 240000 13395106 13395106 Schedule D, Part X: AN INDEPENDENT CPA FIRM AUDITED THE FINANCIAL STATEMENTS OF CHRIST FOR ALL NATIONS FOR THE YEARS ENDED DECEMBER 31, 2023 AND DECEMBER 31, 2022; RESPECTIVELY. THE FOLLOWING FOOTNOTE IS INCLUDED IN THE ORGANIZATION'S 2023 AUDITED FINANCIAL STATEMENTS THAT REPORTS IT'S LIABILITY FOR UNCERTAIN TAX POSITIONS UNDER FIN 48 (ASC 740): THE MINISTRY IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY NO PROVISION FOR INCOME TAXES IS REFLECTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PRESCRIBE REQUIREMENTS FOR THE RECOGNITION OF INCOME TAXES IN FINANCIAL STATEMENTS, AND THE AMOUNTS RECOGNIZED ARE AFFECTED BY INCOME TAX POSITIONS TAKEN BY THE MINISTRY IN ITS TAX RETURNS. THE MINISTRY'S STATUS AS AN EXEMPT ORGANIZATION IS DEFINED AS AN INCOME TAX POSITION UNDER THESE REQUIREMENTS. WHILE MANAGEMENT BELIEVES IT HAS COMPLIED WITH THE INTERNAL REVENUE CODE, THE SUSTAINABILITY OF SOME INCOME TAX POSITIONS TAKEN BY THE MINISTRY IN ITS TAX RETURNS MAY BE UNCERTAIN. THERE ARE MINIMUM THRESHOLDS OF LIKELIHOOD THAT UNCERTAIN TAX POSITIONS ARE REQUIRED TO MEET BEFORE BEING RECOGNIZED IN TH FINANCIAL STATEMENTS. MANAGEMENT DOES NOT BELIEVE THAT THE MINISTRY HAS ANY MATERIAL UNCERTAIN TAX POSITIONS AT DECEMBER 31, 2023. IN THE EVENT INTEREST AND PENALTIES WERE DUE RELATING TO AN UNSUSTAINBANLE TAX POSITION, THEY WOULD BE TREATED AS A COMPONENT OF INCOME TAX EXPENSE. true South America 0 0 Program Services Facility Project 26000 Central America and the Caribbean 0 0 Program Services support 25000 Sub-Saharan Africa 0 0 Program Services support 30000 Europe (Including Iceland and Greenland) 0 0 Program Services support 24000 Sub-Saharan Africa 0 0 Program Services Crusade Production 796960 North America 0 0 Program Services Support 13032 Europe (Including Iceland and Greenland) 0 0 Program Services Support 440141 0 0 0 0 1355133 1355133 Central America and the Caribbean SUPPORT 25000 CHECK FMV Sub-Saharan Africa support 30000 CHECK FMV Europe (Including Iceland and Greenland) SUPPORT 24000 CHECK FMV 2 1 false false false false false false PART I, LINE 3, COLUMN (E) CHRIST FOR ALL NATIONS PROVIDES FUNDING FOR CRUSADE PRODUCTION COSTS IN THE WEST AFRICAN REGION, Latin America region AND EUROPE REGION. true CIRCUIT RIDERS 300 PACIFIC COAST HIGHWAY UNIT 111 HUNTINGTON BEACH CA 92648 461089525 501(C)(3) 16200 FMV SUPPORT ENJOYING GOD MINISTRIES PO BOX 296 CROMWELL IN 46732 710868435 501(C)(3) 20880 FMV Support FREEDOM TO CAPTIVES PO BOX 17787 PENSACOLA FL 32522 460730605 501(C)(3) 5400 FMV Support HEAVEN RULES MINISTRIES 98 POPLAR WOODS DR CONCORD NC 28027 205166310 501(C)(3) 54000 FMV Support HIS HARVEST INTERNATIONAL 1949 American Beech PKWY Ocoee FL 34761 882120955 501(C)(3) 20000 FMV Support SONSHIP INTERNATIONAL 2045 WESTBOURNE DRIVE OVIEDO FL 32765 453007076 501(C)(3) 43200 FMV Support TOGETHER IN THE HARVEST MINISTRIES INC PO BOX 3470 WINDERMERE FL 34786 752461914 501(C)(3) 63000 FMV Support 7 0 SCHEDULE I, PART I, LINE 2 These ministries serve primarily in South America, Africa and Europe. CfaN makes donations to these third-party ministries in support of their evangelistic outreaches. CfaN, as with many evangelical Christians, believes that the money CfaN receives for non-designated purposes is a blessing from the Lord, and as such, 10% of the money belongs to the Lord and should be given away to other non- profit ministries. In other words, CfaN tithes its non-designated receipts, and these ministries are part of that donation by CfaN. As you may see, CfaN likewise receives tithes and donations itself from other ministries. X X X true true X X X X false false false false false false false false false REV DANIEL PAUL KOLENDA III PRESIDENT - CHAIR 121715 0 0 0 139625 0 11500 0 30990 0 303830 0 0 0 REV PETER VANDENBERG VP/SECRETARY - DIRECTOR 95677 0 0 0 58896 0 6240 0 21720 0 182533 0 0 0 REV RUSSELL BENSON TREASURER- DIRECTOR 43434 0 0 0 78696 0 5304 0 30676 0 158110 0 0 0 SCHEDULE J, PART I, LINE 1A: SCHEDULE J, PART I, LINE 1A: THE FOLLOWING INDIVIDUALS RECEIVED A HOUSING ALLOWANCE DURING 2023. THE AMOUNT HEREIN WAS INCLUDED AS NONTAXABLE BENEFITS FOR RENTAL VALUE OF PARSONAGES IN COLUMN D OF SCHEDULE J UNDER INTERNAL REVENUE CODE SECTION 107. - REVEREND DANIEL KOLENDA, III, PRESIDENT - $ 124,583; - REVEREND PETER VANDENBERG, VICE PRESIDENT/SECRETARY - $54,576; AND - REVEREND RUSSELL BENSON, TREASURER - $65,088. IN ADDITION, THE FOLLOWING INDIVIDUALS RECEIVED A SECA REIMBURSEMENT DURING 2023. THE AMOUNT HEREIN WAS INCLUDED IN EACH INDIVIDUAL'S 2023 FORM W-2, BOX 5 AS TAXABLE MEDICARE WAGES - REVEREND DANIEL KOLENDA, III, PRESIDENT - $15,042; - REVEREND PETER VANDENBERG, VICE PRESIDENT/SECRETARY - $4,320; AND - REVEREND RUSSELL BENSON, TREASURER - $13,608. FORM 990, PART VI, LINE 11B: THE ORGANIZATION'S FEDERAL FORM 990 WAS PROVIDED TO EACH VOTING MEMBER OF ITS GOVERNING BODY, ITS BOARD OF DIRECTORS, PRIOR TO FILING WITH THE INTERNAL SERVICE REVENUE ("IRS"). THE BOARD OF DIRECTORS HAS THE RESPONSIBILITY TO OVERSEE, REVIEW AND APPROVE THE FEDERAL FORM 990, INCLUDING THE PREPARATION, REVIEW AND FILING PROCESS. AS PART OF THE TAX RETURN PREPARATION PROCESS THE ORGANIZATION HIRED A PROFESSIONAL CPA FIRM WITH EXPERIENCE AND EXPERTISE IN NOT-FOR-PROFIT TAX RETURN PREPARATION TO PREPARE THE FEDERAL FORM 990. THE CPA FIRM'S TAX PROFESSIONALS WORKED CLOSELY WITH THE ORGANIZATION'S FINANCE PERSONNEL, INCLUDING, BUT NOT LIMITED TO, THE CHIEF FINANCIAL OFFICER ("INTERNAL WORKING GROUP"), TO OBTAIN INFORMATION NEEDED IN ORDER TO PREPARE A COMPLETE AND ACCURATE TAX RETURN. THE CPA FIRM PREPARED A DRAFT FEDERAL FORM 990 AND FURNISHED IT TO THE ORGANIZATION'S INTERNAL WORKING GROUP FOR REVIEW. THE ORGANIZATION'S INTERNAL WORKING GROUP REVIEWED THE DRAFT FEDERAL FORM 990 AND DISCUSSED QUESTIONS AND COMMENTS WITH THE CPA FIRM. REVISIONS WERE MADE TO THE DRAFT FEDERAL FORM 990 WHERE NECESSARY AND A FINAL DRAFT WAS FURNISHED BY THE CPA FIRM TO THE ORGANIZATION'S INTERNAL WORKING GROUP FOR FINAL REVIEW AND APPROVAL PRIOR TO PROVIDING IT TO THE MEMBERS OF THE BOARD OF DIRECTORS AND FILING WITH THE IRS. FORM 990, PART VI, LINE 12: THE ORGANIZATION REGULARLY MONITORS AND ENFORCES COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY. ANNUALLY ALL OFFICERS AND DIRECTORS ARE REQUIRED TO REVIEW THE EXISTING CONFLICT OF INTEREST POLICY AND COMPLETE A QUESTIONNAIRE. THE COMPLETED QUESTIONNAIRES ARE REVIEWED BY THE PRESIDENT AND TREASURER. POTENTIAL CONFLICTS ARE REVIEWED AND DISCUSSED AT THE BOARD OF DIRECTOR LEVEL AND ANY NECESSARY MITIGATING BEHAVIOR IS TAKEN. FORM 990, PART VI, LINE 15: THE ORGANIZATION'S BOARD OF DIRECTORS REVIEWS AND APPROVES THE COMPENSATION ARRANGEMENT OF THE ORGANIZATION'S OFFICERS. THIS REVIEW IS BASED ON COMPARABLE ORGANIZATION'S MINISTERIAL COMPENSATION AND INDEPENDENT COMPENSATION SURVEYS. FORM 990, PART VII AND SCHEDULE J: PART VII AND SCHEDULE J REFLECT CERTAIN BOARD MEMBERS AND OFFICERS RECEIVING COMPENSATION AND BENEFITS FROM THIS ORGANIZATION. PLEASE NOTE THIS REMUNERATION WAS FOR SERVICES RENDERED AS FULL-TIME EMPLOYEES OR INDEPENDENT CONTRACTORS OF THE ORGANIZATION AND NOT FOR SERVICES RENDERED AS A VOTING MEMBER OR OFFICER OF THIS ORGANIZATION'S BOARD OF DIRECTORS. FORM 990, PART XII, LINE 2C: AN INDEPENDENT CPA FIRM AUDITED THE FINANCIAL STATEMENTS OF CHRIST FOR ALL NATIONS FOR THE YEARS ENDED DECEMBER 31,2023 AND DECEMBER 31,2022; RESPECTIVELY. THE INDEPENDENT CPA FIRM ISSUED AN UNQUALIFIED OPINION WITH RESPECT TO THE AUDITED FINANCIAL STATEMENTS. THE ORGANIZATION'S BOARD OF DIRECTORS HAS THE RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT AUDITOR.