2024-05-15T15:57:04-04:00 2023-12-31 570692602 BURKETT BURKETT & BURKETT CPAS PA PO BOX 2044 WEST COLUMBIA SC 29171 990 2023-01-01 581758477 CROSSOVER COMMUNICATIONS INTL CROS 8036910688 7520 MONTICELLO ROAD COLUMBIA SC 29203 FABIO KATAYAMA PRESIDENT & CEO 8036910688 2024-05-10 true FABIO KATAYAMA 999009999 true MATTHEW P HODGES CPA P00905863 8037943712 2024-05-10 2023 2023-04-26 12:10:37Z CROSSOVER GLOBAL FABIO KATAYAMA 7520 MONTICELLO ROAD COLUMBIA SC 29203 5090219 false X WWW.CROSSOVER.GLOBAL X 1987 SC CROSSOVER SEEKS TO GLORIFY GOD AS A CATALYST FOR PLANTING CHURCHES AMONG UNREACHED PEOPLES. 5 3 22 8 0 3883855 4711904 159791 219585 4167 23560 -75001 -9587 3972812 4945462 0 0 1414006 1396054 0 323702 2286689 2619919 3700695 4015973 272117 929489 3504252 4426741 77218 42181 3427034 4384560 CROSSOVER SEEKS TO GLORIFY GOD AS A CATALYST FOR PLANTING CHURCHES AMONG UNREACHED PEOPLES. false false 3076665 219585 IN 2023, WE SAW 421 CHURCHES ESTABLISHED AMONG THE UNREACHED, GIVING US A CUMULATIVE TOTAL OF 3,902 CHURCHES PLANTED IN CROSSOVER GLOBALS HISTORY. WE ENGAGE 242 UNREACHED PEOPLE GROUPS AND 12 UNENGAGED, UNREACHED PEOPLE GROUPS. IN 2023, WE SAW 1,034 INDIVIDUALS TRAINED AND EQUIPPED TO PLANT MULTIPLYING CHURCHES. WE BAPTIZED 2,361 INDIVIDUALS FROM MAJORITY MUSLIM, HINDU, BUDDHIST, AND ANIMIST CONTEXTS. WE OFFICIALLY LAUNCHED OUR SOUTH ASIA BASE IN MARCH OF 2023 AND ADDED NEW OFFICES IN ETHIOPIA AND PERU. 3076665 true true false false false false false false false false true false false true false false true false false true true false false false true false false false false false false false false false false false false false true false false false false true false false false true 15 0 true 22 true false false false false false false false false false false false false X 5 3 false false false false false false false true true false false false true true true true true true true false SC X FABIO KATAYAMA 8036910688 7520 MONTICELLO ROAD COLUMBIA SC 29203 X FABIO KATAYAMA PRESIDENT & 40.00 X 136127 0 5579 JASON BUTLER BOARD MEMBER 40.00 X 89040 0 1506 WILLIAM H JONES BOARD MEMBER 40.00 X X 51454 0 14400 DONALD BROCK CHAIRMAN 10.00 X X 0 0 0 HEATHER MATTHEWS SECRETARY 1.00 X X 0 0 0 MARK ROSS TREASURER 1.00 X X 0 0 0 276621 21485 1 false false false 45003 4666901 90795 4711904 REGISTRATION FEES 900001 214506 214506 HONORARIUM REVENUE 900001 5079 5079 219585 24374 24374 545 545 16138 15982 156 156 156 84435 12000 85249 12000 -814 -814 -814 45003 30471 -30471 -5808 1964 1055 909 909 OTHER REVENUE 19274 19274 19274 4945462 239655 18566 276620 171409 25564 79647 1032473 745870 239341 47262 15638 11080 3176 1382 23310 16515 4735 2060 48013 34018 9752 4243 9438 9438 47339 47339 1430 1430 146282 146282 93461 79921 13540 41515 41515 14814 4939 7681 2194 12000 12000 6717 6717 34320 4032 26256 4032 35569 35569 CHURCH PLANTING 1851396 1851396 ALL OTHER EXPENSES 201052 146466 46838 7748 MINISTRY DEVELOPMENT 87628 87628 REPAIRS & MAINTENANCE 33121 3312 26497 3312 3837 3837 4015973 3076665 615606 323702 6947 6541 1620028 1008561 358526 12648 2663 13750 11839 9497 15134 16308 2266551 482599 1165104 1783952 411428 956267 261124 270676 3504252 4426741 53240 23487 23978 18694 77218 42181 X 1709904 2965684 1717130 1418876 3427034 4384560 3504252 4426741 X 929489 28037 X false true X true false X 2961281 2649153 4025121 3883855 4711904 18231314 2961281 2649153 4025121 3883855 4711904 18231314 1640282 16591032 29435 30832 28294 30043 41057 159661 18528 10151 16597 12444 19274 76994 18467969 434608 0.89840 0.94440 X PART II, LINE 10 2019 AMOUNT: 18,528 2020 AMOUNT: 10,151 2021 AMOUNT: 16,597 2022 AMOUNT: 12,444 2023 AMOUNT: 19,274 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 947683 947683 1096698 442841 653857 92735 39758 52977 129435 129435 1783952 CASH SURRENDER VALUE LIFE INSURANCE 270676 270676 5019577 28037 47508 75545 4944032 1430 1430 4945462 4062051 47508 47508 4014543 1430 1430 4015973 SCHEDULE D, PAGE 4, PART XI, LINE 2D FUNDRAISING EXPENSES 30,471 RENT EXPENSES 15,982 COGS EXPENSES 1,055 SCHEDULE D, PAGE 4, PART XII, LINE 2D FUNDRAISING EXPENSES 30,471 RENT EXPENSES 15,982 COGS EXPENSES 1,055 false RUSSIA AND NEIGHBORING STATES 44 PROGRAM SERVICES SPREADING EVANGELISM 405127 EUROPE 36 PROGRAM SERVICES SPREADING EVANGELISM 665346 SOUTH AMERICA 22 PROGRAM SERVICES SPREADING EVANGELISM 201545 MIDDLE EAST AND NORTH AFRICA 13 PROGRAM SERVICES SPREADING EVANGELISM 103913 SUB-SAHARAN AFRICA 6 PROGRAM SERVICES SPREADING EVANGELISM 457330 SOUTH ASIA 26 PROGRAM SERVICES SPREADING EVANGELISM 127696 EAST ASIA AND THE PACIFIC 9 PROGRAM SERVICES SPREADING EVANGELISM 50452 156 156 2011409 2011409 false false false false false false SCHEDULE F, PAGE 1, PART I, LINE 3 RUSSIA AND NEIGHBORING STATES 405,127 0 EUROPE 665,346 0 SOUTH AMERICA 201,545 0 MIDDLE EAST AND NORTH AFRICA 103,913 0 SUB-SAHARAN AFRICA 457,330 0 SOUTH ASIA 127,696 0 EAST ASIA AND THE PACIFIC 50,452 0 SCHEDULE F, PAGE 5, PART V PART I, LINE 3: EXPENDITURES ARE ACCOUNTED FOR USING THE ACCRUAL METHOD OF ACCOUNTING. LITTLE ROCK, AR 19950 19950 1839 GREENSBORO DINN 18553 18553 16785 1 6000 6000 5808 44503 44503 24432 24432 -24432 X 4 90795 FMV AT DATE OF DONATION false false false SCHEDULE M, PAGE 2, PART II SCHEDULE M, PART I, COLUMN (B): THE NUMBER OF CONTRIBUTIONS REPRESENT THE NUMBER OF CONTRIBUTIONS RECEIVED, NOT THE NUMBER OF ITEMS DONATED. FORM 990, PART VI SECTION A, LINE 1A: THE BOARD OF DIRECTORS, BY RESOLUTION ADOPTED BY A MAJORITY OF THE ENTIRE BOARD, DESIGNATES ONE OR MORE EXECUTIVE COMMITTEES, TO THE EXTENT PROVIDED IN THE RESOLUTION, HAS AND EXERCISES THE AUTHORITY OF THE BOARD OF DIRECTORS IN THE MANAGEMENT OF THE CORPORATION; BUT THE DESIGNATION OF SUCH EXECUTIVE COMMITTEES AND THE DELEGATION THERETO OF AUTHORITY DOES NOT OPERATE TO RELIEVE THE BOARD OF DIRECTORS, OR ANY INDIVIDUAL DIRECTORY OF ANY RESPONSIBILITY IMPOSED UPON IT OR HIM OR HER BY LAW. FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS PREPARED BY AN INDEPENDENT CPA FIRM AND REVIEWED IN DETAIL BY THE ORGANIZATION'S TOP MANAGEMENT PRIOR TO FILING WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C ANY POTENTIAL CONFLICT OF INTEREST ON THE PART OF ANY OFFICIAL BOARD MEMBER, CROSSOVER STAFF, AND/OR THEIR FAMILIES SHALL BE DISCLOSED BY SUCH MEMBER IN WRITING TO THE BOARD AT LEAST ANNUALLY AND MADE A MATTER OF RECORD. WHEN ANY SUCH RECORD BECOMES RELEVANT TO ANY SUBJECT REQUIRING ACTION BY THE BOARD OR ANY OF ITS DULY CONSTITUTED COMMITTEES, THE MEMBER HAVING A POTENTIAL CONFLICT SHALL CALL IT TO THE ATTENTION OF THE BOARD AND THE MEMBER SHALL NOT VOTE ON THE SUBJECT WITH RESPECT TO WHICH HE/SHE OR A MEMBER OF HIS/HER IMMEDIATE FAMILY HAS A CONFLICT OF INTEREST, SHALL NOT ATTEMPT TO INFLUENCE THE VOTE OF ANY OTHER MEMBER, AND SHALL NOT BE COUNTED IN DETERMINING THE QUORUM FOR DEALING WITH THE SUBJECT WITH RESPECT TO WHICH THE CONFLICT EXISTS. ANY MEMBER WHO IS EXCLUDED FROM VOTING BECAUSE OF SUCH CONFLICT OF INTEREST SHALL BRIEFLY STATE THE NATURE OF THE CONFLICT AND ANSWER PERTINENT QUESTIONS OF OTHER MEMBERS WHEN SUCH INTERESTED MEMBER'S KNOWLEDGE OF THE SUBJECT WILL ASSIST THE BOARD OR ANY OF ITS COMMITTEES. FORM 990, PAGE 6, PART VI, LINE 15A CROSSOVER COMMUNICATIONS INTL HAS A SALARY COMPENSATION PLAN, WHICH HAS BEEN AUTHORIZED BY THE ORGANIZATION'S BOARD OF DIRECTORS AND APPLIED BY THE VICE PRESIDENT OF STAFF DEVELOPMENT. THE PLAN INCLUDES FORMULAS FOR DETERMINING COMPENSATION FOR BOTH MISSIONARIES AND NON-MISSIONARIES, AND, IN COMPLIANCE WITH THE FAIR LABOR STANDARDS ACT (FLSA), CROSSOVER ESTABLISHED CRITERIA TO DEFINE POSITIONS AS EITHER EXEMPT OF NON-EXEMPT. THE COMPENSATION SCALE IS COMPARED TO OTHER SALARY SURVEYS OF CHRISTIAN ORGANIZATIONS LOCAL TO THE MAIN OFFICE (COLUMBIA, SOUTH CAROLINA) AND TO A SUBSCRIPTION SERVICE OF COMPARABLE PAYSCALE DATA. SALARIES OF ALL EMPLOYEES ARE APPROVED BY THE BOARD OF DIRECTORS ON AN ANNUAL BASIS. THIS PROCESS IS DOCUMENTED IN THE BOARD MINUTES. FORM 990, PAGE 6, PART VI, LINE 15B CROSSOVER COMMUNICATIONS INTL HAS A SALARY COMPENSATION PLAN, WHICH HAS BEEN AUTHORIZED BY THE ORGANIZATION'S BOARD OF DIRECTORS AND APPLIED BY THE VICE PRESIDENT OF STAFF DEVELOPMENT. THE PLAN INCLUDES FORMULAS FOR DETERMINING COMPENSATION FOR BOTH MISSIONARIES AND NON-MISSIONARIES, AND, IN COMPLIANCE WITH THE FAIR LABOR STANDARDS ACT (FLSA), CROSSOVER ESTABLISHED CRITERIA TO DEFINE POSITIONS AS EITHER EXEMPT OF NON-EXEMPT. THE COMPENSATION SCALE IS COMPARED TO OTHER SALARY SURVEYS OF CHRISTIAN ORGANIZATIONS LOCAL TO THE MAIN OFFICE (COLUMBIA, SOUTH CAROLINA) AND TO A SUBSCRIPTION SERVICE OF COMPARABLE PAYSCALE DATA. SALARIES OF ALL EMPLOYEES ARE APPROVED BY THE BOARD OF DIRECTORS ON AN ANNUAL BASIS. THIS PROCESS IS DOCUMENTED IN THE BOARD MINUTES. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION HAS AN AUDIT OF ITS FINANCIAL STATEMENTS CONDUCTED ON AN ANNUAL BASIS. SELECTED INFORMATION FROM THESE AUDITED FINANCIAL STATEMENTS IS PROVIDED TO THE EVANGELICAL COUNCIL FOR FINANCIAL ACCOUNTABILITY (ECFA). ECFA POSTS THIS INFORMATION ON THEIR WEBSITE (WWW.ECFA.ORG). OTHERWISE, THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE NOT ORDINARILY PROVIDED TO THE PUBLIC. FORM 990, PART VII SECTION A, LINE 1A COMPENSATION REPORTED IN PART VII, COLUMN D IS THE AMOUNT REPORTED ON THE INDIVIDUAL'S W-2, BOX 1 OR 5 (WHICHEVER AMOUNT IS GREATER) PER THE IRS INSTRUCTIONS. IN THE CASE OF MINISTER'S COMPENSATION WHEN BOX 5 OF THE W-2 IS NOT APPLICABLE, BOX 1 COMPENSATION IS USED. EMPLOYEE DEFERRALS TO QUALIFIED RETIREMENT PLANS ARE NORMALLY CAPTURED IN BOX 5, NOT BOX 1 OF FORM W-2. FOR REPORTING PURPOSES WE HAVE INCLUDED THE MINISTER'S RETIREMENT PLAN DEFERRALS IN PART VII, COLUMN F. FORM 990, PART XI, LINE 9 FUNDRAISING EXPENSES 30,471 RENT EXPENSES 15,982 COGS EXPENSES 1,055 FUNDRAISING EXPENSES -30,471 RENT EXPENSES -15,982 COGS EXPENSES -1,055 TURKISH WORLD OUTREACH 7520 MONTICELLO ROAD COLUMBIA SC 29202 742163176 PLNT CHRCH CO 501C3 1 CCIF false CROSSOVER COMMUNICATIONS INTL FND 7520 MONTICELLO ROAD COLUMBIA SC 29202 271757210 CHARITABLE SC 501C3 7 N/A false false false false false false false false false false false false false false false false false false false false