2026-05-15T10:11:47-05:00 2025-12-31 260793942 MARTIN SMITH & COMPANY CPAS PA 1212 HAYWOOD ROAD BLDG 100 GREENVILLE SC 296152200 990 2025-01-01 822467715 CABC USA INC CABC 6088296037 2400 S JOHNSON ROAD NEW BERLIN WI 53146 STEVEN J HARTUNG CHAIRMAN 6088296037 2026-05-14 1 DAVID A SMITH P00045703 8642321040 2025 2025-03-06 01:10:19Z STEVEN J HARTUNG 2400 S JOHNSON ROAD NEW BERLIN WI 53146 2122491 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 2077976 1864464 0 0 102011 258027 0 0 2179987 2122491 1883852 1344957 0 0 36000 36000 0 0 63175 65575 65688 1985427 1446645 194560 675846 2797428 3473274 0 0 2797428 3473274 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 1344957 1344957 SEE SCHEDULE OIN 2025 THE UNIVERSITY PROVIDED EDUCATIONAL SERVICES TO 192 ON-CAMPUS STUDENTS ACROSS VARIOUS PROGRAMS: - 53 STUDENTS PURSUING BACHELOR OF ARTS DEGREES IN BIBLE - 23 STUDENTS PURSUING DIPLOMA IN BIBLE - 76 STUDENTS PURSUING DIPLOMA IN PRIMARY EDUCATION - 25 STUDENTS PURSUING CERTIFICATES IN COUNSELING OR SIGN LANGUAGE - 15 STUDENTS PARTICIPATING IN OUR GENESIS GAP YEAR PROGRAMADDITIONALLY, THE UNIVERSITY SERVED:- OVER 128 CHAPLAINS PURSUING CERTIFICATION THROUGH CONCENTRATED BLOCK CLASSES- 995 PASTORS AND CHURCH LEADERS ENGAGED IN CONTINUING EDUCATION THROUGH OUR THEOLOGICAL STUDIES BY EXTENSION PROGRAM ACROSS ZAMBIA, MALAWI, ESWATINI, KENYA AND TANZANIA.THE STUDENT BODY REPRESENTS DIVERSE AFRICAN NATIONS, INCLUDING GHANA, TOGO, TANZANIA, UGANDA, KENYA, MALAWI, ZIMBABWE, BOTSWANA, SUDAN, SOUTH SUDAN, NAMIBIA, ANGOLA, SOUTH AFRICA, ZAMBIA, AND THE DR CONGO.THE UNIVERSITY MAINTAINS ACCREDITATION THROUGH:- THE HIGHER EDUCATION AUTHORITY (HEA) OF ZAMBIA- THE ASSOCIATION FOR CHRISTIAN THEOLOGICAL EDUCATION IN AFRICA (ACTEA)- THE TEACHING COUNCIL OF ZAMBIA (TCZ) FOR OUR PRIMARY EDUCATION PROGRAMTHE MISSION OF THE UNIVERSITY IS TO GLORIFY GOD BY ADVANCING THE GOSPEL THROUGH EQUIPPING SERVANT-LEADERS TO BE PASTORS, EVANGELISTS, EDUCATORS, AND TRAINERS OF CHRISTIAN LEADERS FOR SERVICE ACROSS AFRICA. SUPPORT IN 2025 ALSO INCLUDED FUNDING FOR CONSTRUCTION OF A LIBRARY AND SEMINARY BUILDING, PROPERTY ACQUISITION AND DEVELOPMENT, UNIVERSITY PHYSICAL PLANT UPGRADES, AND OPERATIONS FOR THE UNIVERSITY RADIO STATION AND PUBLISHING AFFLIATES. THE ORGANIZATION ALSO PROVIDED TARGETED GRANTS TO UNIVERSITY-AFFILIATED CHURCHES FOR PROPERTY ACQUISITION, IMPROVEMENTS, AND PASTORAL CARE. 1344957 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 1 1 0 0 1 5 0 0 0 0 0 0 1 1 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 PARTNER RELATIONS DIRECTOR 5.00 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 5.00 X X 0 0 0 SAMUEL HORN DIRECTOR 1.00 X 0 0 0 ROD REASEN DIRECTOR 1.00 X 0 0 0 ROLAND THOMPSON DIRECTOR 1.00 X 0 0 0 PAUL ZAC SHIRA DIRECTOR 1.00 X 0 0 0 36000 0 0 0 0 0 0 0 1864464 1864464 258027 258027 2122491 0 0 258027 1344957 1344957 36000 36000 16305 16305 7925 7925 27962 5995 21967 BANK SERVICE CHARGES 7070 7070 MISCELLANEOUS EXPENSES 6426 1218 5208 1446645 1344957 38513 63175 606162 1231982 689870 1501396 2241292 2797428 3473274 0 0 X 2797428 3473274 2797428 3473274 2797428 3473274 675846 0 X 0 1 X 0 0 X 1397542 2345930 2259417 2077976 1864464 9945329 1397542 2345930 2259417 2077976 1864464 9945329 3956568 5988761 6 64078 102011 258027 424122 10369451 0.57750 0.61970 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 2122491 0 2122491 0 2122491 1446645 0 1446645 0 1446645 PART X, LINE 2: THE ORGANIZATION HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE 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 SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO ITS EXEMPT PURPOSE. IN THE CURRENT TAX YEAR,MANAGEMENT DETERMINED THAT THE ORGANIZATION WAS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX. 0 SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, GRANTMAKING N/A 1344957 0 0 0 0 0 0 1344957 0 1344957 SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, UNIVERSITY OPERATIONS AND DEVELOPMENT 1261957 WIRE TRANSFER AND INVOICE PAYMENTS 0 SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, PROPERTY ACQUISITION AND IMPROVEMENT 28000 WIRE TRANSFER 0 SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, PROPERTY ACQUISITION AND IMPROVEMENT 55000 WIRE TRANSFER 0 0 0 0 0 0 0 PART I, LINE 2: THE ORGANIZATION MONITORS USE OF ITS GRANTS THROUGH ITS SPECIAL RELATIONSHIP WITH THE GRANTEES. THE CHAIRMAN, PRESIDENT, AND TREASURER OF THE ORGANIZATION SERVE ON THE GOVERNING BOARD OF CENTRAL AFRICA BAPTIST UNIVERSITY AND SEMINARY (CABU) THE PRIMARY 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 CABU. THE ORGANIZATION MADE A FEW GRANTS TO CHURCHES, WITH WHICH CABU HAS A RELATIONSHIP, FOR CHURCH PROPERTY ACQUISITION OR IMPROVEMENTS, INCLUDING PASTORAL INTERN TRAINING. ORGANIZATION AND ALL GRANTEES 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 ANY RELEVANT PROGRAMMATIC AND FINANCIAL INFORMATION AND WILL REQUIRE CONTINUING REPRESENTATIONS WITH A RIGHT TO AUDIT. SITE VISITS WILL BE MADE PERIODICALLY TO GRANTEES WITH OPEN OR RECENTLY COMPLETED GRANTS. FINANCIAL AUDITS OR REVIEWS BY INDEPENDENT ACCOUNTANTS OF GRANTEE'S RECORDS WILL BE REQUIRED OF CABU, THE ORGANIZATION'S PRIMARY GRANTEE. 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. 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/NONPROFIT-INFORMATION. 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 1261957 CASH PAYMENT OF GRANTS