2026-02-10T14:15:05+00:00 2025-03-31 135565207 KPMG LLP 8350 Broad Street Suite 900 McLean VA 22102 990 2024-04-01 471811583 32 North Media Inc 32NO 3309835001 732 Eden Way North E509 Chesapeake VA 23320 Diane Sherbeck President 3309835001 2026-02-10 true AMANDA COON P01754645 7032868000 2026-01-30 2024 2025-03-06 01:10:19Z Diane Sherbeck 732 Eden Way North E509 Chesapeake VA 23320 1669381 false X Http://32northmedia.org/ X 2014 VA 32 NORTH MEDIA, INC. GLORIFIES GOD BY MINISTERING TO THE MUSLIM WORLD. 3 0 0 0 0 781592 1669175 0 0 0 0 0 206 781592 1669381 1307618 1484282 0 0 0 0 0 27180 76956 71450 1384574 1555732 -602982 113649 330568 465510 54064 75357 276504 390153 THE MISSION OF 32 NORTH MEDIA IS TO GLORIFY GOD BY PRESENTING THE GOSPEL OF JESUS CHRIST, TEACHING THE PRINCIPLES OF CHRISTIAN LIVING AND MINISTERING TO THE MUSLIM WORLD. false false 1484282 1484282 0 32 North primarily serves as a fundraising organization for charities that share its purpose of Christian ministry to the Middle East, Europe and North Africa. Supported programs include media productions, web-based and satellite broadcasting, Christian education, and telephone and internet-based communications. 1484282 true true false false false false false false false false false false false false false true true true false false true true false false false false false false false false false false false false false false false false false false false false false false false true false false false false true 3 0 true 0 false false false false false false false false false false false false X 3 0 false false false false true true true true true false false false true true true true true true true true false false FL HI LA MD MN MS MO NH ND OR SC TN VA WA WV WI X Elias Younes 3309835001 732 Eden Way North - E509 Chesapeake VA 23320 Diane Sherbeck President / Secretary 1.0 24.0 X X 0 31823 0 Elias Younes VP / Treasurer 1.0 39.0 X X 0 66363 31240 Nazanin Baghestani Vice President 1.0 39.0 X X 0 59407 29308 0 157593 60548 0 false false false None 0 1669175 1669175 0 0 0 0 0 206 206 0 0 0 0 0 0 0 0 0 1669381 0 0 206 1484282 1484282 23000 0 23000 0 31986 0 5156 26830 350 350 Bank Fees 10076 0 10076 0 Other 6038 0 6038 0 0 0 0 0 1555732 1484282 44270 27180 183797 356125 145271 109385 1340 0 0 0 0 0 160 0 0 0 0 0 0 0 0 0 330568 465510 54064 75357 0 0 0 0 54064 75357 134103 25823 142401 364330 276504 390153 330568 465510 113649 0 X false true false false X 2605316 1185001 1174215 781592 1669175 7415299 0 0 2605316 1185001 1174215 781592 1669175 7415299 2450784 4964515 206 206 0 0 0 0 0 0 0 7415505 148599 0.66948 0.69342 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 2213898 544517 0 544517 1669381 0 0 1669381 2100249 544517 0 544517 1555732 0 0 1555732 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote 32 NORTH MEDIA RECOGNIZES OR DERECOGNIZES ITS TAX POSITIONS BASED ON A "MORE LIKELY THAN NOT" THRESHOLD. THIS APPLIES TO POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE FINANCIAL STATEMENTS DO NOT INCLUDE ANY UNCERTAIN TAX POSITIONS. true Middle East and North Africa 0 0 Grantmaking Charitable Support 1484282 0 0 0 0 0 0 1484282 0 1484282 Middle East and North Africa Christian Outreach 1484282 Wire 1 0 false false false false false false Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds 32 NORTH MEDIA MONITORS INTERNATIONAL GRANTS MADE IN ONE OR MORE OF THE FOLLOWING WAYS: 1) REVIEW WRITTEN REPORTS ON USE OF FUNDS; 2) PERSONAL VISITS TO SELECTED PROJECTS FUNDED BY THE GRANTS; AND 3) REVIEW BY MANAGEMENT OF INVOICES, RECEIPTS AND OTHER FINANCIAL INFORMATION TO ASSESS PROJECT MANAGEMENT AND ADMNISTRATION. Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements MIDDLE EAST AND NORTH AFRICA-Accrual Schedule F, Part II, Line 1 Method used to account for expenditures on org's financial statements MIDDLE EAST AND NORTH AFRICA-Accrual Form 990, Part VI, Line 6 Classes of members or stockholders THERE IS ONE MEMBER OF THE ORGANIZATION, THE CHRISTIAN BROADCASTING NETWORK, INC. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body THE MEMBER OF THE ORGANIZATION ELECTS ALL DIRECTORS AT EACH YEAR'S ANNUAL MEMBERS' MEETING. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders MEMBER APPROVAL IS NEEDED TO AMEND THE ARTICLES OF INCORPORATION, ADOPT A PLAN OF MERGER, DISSOLVE THE ENTITY OR SELL ALL OR SUBSTANTIALLY ALL OF THE ENTITY'S ASSETS OTHER THAN IN THE REGULAR COURSE OF BUSINESS. Form 990, Part VI, Line 11b Review of form 990 by governing body 32 NORTH MEDIA PREPARES A DRAFT OF THE 990 WHICH IS REVIEWED BY THE CHRISTIAN BROADCASTING NETWORK'S DIRECTOR OF TAX AND VICE PRESIDENT / CFO AND KPMG BEFORE IT IS PRESENTED TO 32 NORTH MEDIA'S PRESIDENT FOR REVIEW. THE REVISED 990 IS SUBMITTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL. Form 990, Part VI, Line 12c Conflict of interest policy EACH OFFICER AND DIRECTOR WILL REPORT ANY CONFLICTS OF INTEREST TO THE BOARD OF DIRECTORS OR PRESIDENT AS SOON AS PRACTICAL AFTER THEY BECOME AWARE OF SUCH A CONFLICT AND ALSO COMPLETES THE CONFLICT OF INTEREST QUESTIONNAIRE. 32 NORTH MEDIA MONITORS COMPLIANCE WITH ITS CONFLICT-OF-INTEREST POLICY VIA REVIEW OF THE ANNUAL QUESTIONNNAIRES. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE BOARD OF DIRECTORS WILL CONDUCT AN INDEPENDENT REVIEW OF COMPENSATION WHICH INCLUDES THE CEO, PRESIDENT AND ALL VICE PRESIDENTS AND KEY EMPLOYEES EVERY THREE YEARS. THIS PROCESS INCLUDES SECURING COMPARABLE COMPENSATION DATA FROM AN INDEPENDENT SOURCE, REVIEWING THE DATA TO ENSURE THAT THE COMPENSATION IS REASONABLE AND CONTEMPORANEOUSLY DOCUMENTING THE DELIBERATION AND DECISION. NOTWITHSTANDING THE FOREGOING, IF 32 NORTH MEDIA DOES NOT COMPENSATE ANY OF ITS OFFICERS OR KEY EMPLOYEES, NO REVIEW OF COMPENSATION SHALL BE REQUIRED. Form 990, Part VI, Line 19 Required documents available to the public 32 NORTH MEDIA MAKES ITS AUDITED FINANCIAL STATEMENTS AVAILABLE BY PROVIDING COPIES ON REQUEST. The Christian Broadcasting Network Inc 977 Centerville Turnpike VIRGINIA BEACH VA 23463 540678752 Christian Broadcasting VA 501(c)(3) 7 NA false false true true false false false false false false false false false false false false false false false false