2024-08-01T13:33:46-04:00 2024-03-31 232438905 CANON CAPITAL CPAS 484 HARLEYSVILLE PIKE HARLEYSVILLE PA 19438 990 2024-01-01 200289989 FRIENDS OF NAGOYA THEOLOGICAL SEMINARY FRIE 6025386756 PO BOX 1293 CLEVELAND GA 305280024 MARCUS KYLE EXECUTIVE DIRECTOR 2152800354 2024-05-14 true true GEORGIA LS MYERS CPA P01340664 2157234881 2024-08-01 2023 2024-08-08 14:25:15Z CBI FRIENDS MARCUS KYLE PO BOX 1293 CLEVELAND GA 305280024 250469 false X CBIJAPAN.ORG/EN/ X 2003 PA TO MAKE KNOWN THE GOSPEL OF CHRIST AMONG THE PEOPLE OF SUCH COUNTRIES AS MAY BE DETERMINED BY (A) CONTRIBUTING TO THE DEEPENING OF THE SPIRITUAL LIFE OF THE CHURCHES IN THOSE COUNTRIES (B) TRAINING NATIONAL CHRISTIANS FOR SPIRITUAL LEADERSHIP THROUGH THE MEDIUM OF SEMINARIES, SCHOOLS, HOSPITALS, ETC AND (C) ENGAGING IN RELATED ACTIVITIES TO SUPPORT THESE MINISTRIES. 9 9 0 0 197438 190643 0 22678 4405 8500 0 228616 195048 111667 0 0 61841 10963 0 3115 70759 5819 244267 16782 -15651 178266 940460 1151065 0 940460 1151065 X TO MAKE KNOWN THE GOSPEL OF CHRIST AMONG THE PEOPLE OF SUCH COUNTRIES AS MAY BE DETERMINED BY (A) CONTRIBUTING TO THE DEEPENING OF THE SPIRITUAL LIFE OF THE CHURCHES IN THOSE COUNTRIES (B) TRAINING NATIONAL CHRISTIANS FOR SPIRITUAL LEADERSHIP THROUGH THE MEDIUM OF SEMINARIES, SCHOOLS, HOSPITALS, ETC AND (C) ENGAGING IN RELATED ACTIVITIES TO SUPPORT THESE MINISTRIES. false false 6903 SUPPORT OF THE MINISTRIES ASSOCIATED WITH CHRIST BIBLE INSTITUTE (CBI) IN NAGOYA, JAPAN, INCLUDING CHRIST BIBLE SEMINARY (PREVIOUSLY NAMED NAGOYA THEOLOGICAL SEMINARY). THE MISSION OF CBI IS TO ENGAGE JAPANESE SOCIETY WITH THE GOSPEL BY WORD AND DEED, EXPAND THE KINGDOM OF GOD IN JAPAN THROUGH CHURCH PLANTING, AND EQUIP JAPANESE CHRISTIAN LEADERS FOR MINISTRY. THE ORGANIZATION'S SUPPORT OF CBI'S MISSION INCLUDES THE RAISING AND MANAGEMENT OF MINISTRY FUNDS, ADVOCACY, AND NETWORK BUILDING. FINANCIAL SUPPORT FOR THE MINISTRIES OF CBI ARE DISTRIBUTED BY MEANS OF DONATIONS TO OTHER UNITED STATES BASED ORGANIZATIONS, PAYMENTS FOR SERVICES RENDERED BY U.S. BUSINESSES, AND GRANTS AWARDED TO INDIVIDUALS. 6903 true true false false false false false false false false true false false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 0 false false false false false false false false X 9 9 false false false false false false false true true false false true true true true false false false false false PA X MARCUS KYLE 6025386756 PO BOX 1293 CLEVELAND GA 305280024 MARCUS KYLE EXECUTIVE DI 20.00 X 9625 0 0 JASON HO CHAIR 1.00 X X 0 0 0 MATTHEW NG VICE-CHAIR 0.50 X X 0 0 0 JOE NATH TREASURER 0.50 X X 0 0 0 BRIAN KORTY SECRETARY 0.50 X X 0 0 0 KWANG CHIN KIM DIRECTOR 0.50 X 0 0 0 MICHAEL OH DIRECTOR 0.50 X 0 0 0 BRETT RAYL DIRECTOR 0.50 X 0 0 0 MARK DAVIS DIRECTOR 0.50 X 0 0 0 SCOTT MEYER DIRECTOR 0.50 X 0 0 0 YOUNG HWANGBO DIRECTOR 0.50 X 0 0 0 9625 false false false 190643 190643 3410 3410 56416 55421 995 995 995 195048 4405 9625 3850 3850 1925 1235 309 617 309 103 25 52 26 3020 2549 471 2124 2124 147 121 26 DATABASE FEES 358 358 CBI MINISTRIES 170 170 16782 6903 6764 3115 111399 281153 2750 2750 829061 869912 940460 1151065 0 0 X 775037 874928 165423 276137 940460 1151065 940460 1151065 178266 32339 X true X false true false X 174110 259208 321213 230776 190643 1175950 174110 259208 321213 230776 190643 1175950 1175950 13531 5994 16351 16576 3410 55862 1231812 0.95470 0.91820 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2750 2750 X SCHEDULE D, PAGE 3, PART X CBI FRIENDS IS A NON-PROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND EXEMPT FROM FEDERAL INCOME TAXES PURSUANT TO 509(A)(2) OF THE INTERNAL REVENUE CODE. CBI FRIENDS IS ALSO EXEMPT FROM PENNSYLVANIA TAXATION UNDER THE APPLICABLE PROVISIONS OF THE COMMONWEALTH'S NON-PROFIT ORGANIZATION STATUTES. THE ORGANIZATION UTILIZES ACCOUNTING STANDARDS CODIFICATION 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, AS IT RELATES TO UNCERTAIN TAX POSITIONS. MANAGEMENT HAS REVIEWED ITS CURRENT AND PAST FEDERAL AND STATE INCOME TAX POSITIONS, AND HAS DETERMINED THAT THE TAX POSITIONS TAKEN ARE CERTAIN AND THERE IS NO LIKELIHOOD THAT A MATERIAL TAX ASSESSMENT WOULD BE MADE IF THE RESPECTIVE GOVERNMENT AGENCIES EXAMINED TAX RETURNS SUBJECT TO AUDIT. ACCORDINGLY, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED, NOR HAVE ANY RELATED INTEREST AND PENALTIES BEEN ACCRUED. THE IRS AND STATE TAXING AUTHORITIES RETAIN THE RIGHT TO REVIEW FILED TAX RETURNS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. HOWEVER, CBI FRIENDS IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2021, IS NOT CURRENTLY UNDER AUDIT, AND HAS NOT BEEN CONTACTED BY ANY OF THESE TAX JURISDICTIONS. SCHEDULE D, PAGE 4, PART XIII THE TAXPAYER CHANGED ITS YEAR-END FROM A CALENDAR YEAR TO A FISCAL YEAR ENDING MARCH 31ST. THE RETURN BEING FILED COVERS THE PERIOD JANUARY 1, 2024 THROUGH MARCH 31, 2024. FORM 990 - ORGANIZATION'S MISSION TO MAKE KNOWN THE GOSPEL OF CHRIST AMONG THE PEOPLE OF SUCH COUNTRIES AS MAY BE DETERMINED BY (A) CONTRIBUTING TO THE DEEPENING OF THE SPIRITUAL LIFE OF THE CHURCHES IN THOSE COUNTRIES (B) TRAINING NATIONAL CHRISTIANS FOR SPIRITUAL LEADERSHIP THROUGH THE MEDIUM OF SEMINARIES, SCHOOLS, HOSPITALS, ETC AND (C) ENGAGING IN RELATED ACTIVITIES TO SUPPORT THESE MINISTRIES. FORM 990, PAGE 6, PART VI, LINE 11B THE ORGANIZATION'S ACCOUNTANT PREPARES THE FORM 990. A DRAFT OF THE RETURN IS SENT TO THE MEMBERS OF THE BOARD OF DIRECTORS FOR REVIEW. AFTER REVIEW AND APPROVAL, THE VICE PRESIDENT WILL SIGN THE E-FILE AUTHORIZATION. AT THE NEXT BOARD MEETING, THE TREASURER WILL PRESENT THE FINALIZED FORM 990 TO THE BOARD. FORM 990, PAGE 6, PART VI, LINE 12C EVERY YEAR THE OFFICERS, DIRECTORS, TRUSTEES AND KEY EMPLOYEES ARE REQUIRED TO COMPLETE AND SIGN THE ANNUAL CONFIDENTIAL DISCLOSURE QUESTIONNAIRE. FORM 990, PAGE 6, PART VI, LINE 19 ACCORDING TO POLICY, THE ORGANIZATION MAKES ITS DOCUMENTS AVAIABLE UPON REQUEST.