2013 Statement of ROI
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- Melvin Anderson
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From this document you will learn the answers to the following questions:
What was the state of the financial statements?
What was the acronym for ROI?
How did the ROI Ministry use funds to reach the lost with the gospel?
Transcription
1 2013 Statement of ROI A DESCRIPTION OF THE RETURN ON INVESTMENT CREATED BY JESUS FILM DISTRIBUTION PROGRAM, A PROGRAM OF CHRIST FOR ALL PEOPLES, FOR THE YEAR ENDING DECEMBER 31, 2013 Prepared by: for: ROI Ministry 780 Old Roswell Place Suite 100 Roswell, GA in collaboration with: Christ for All Peoples Post Office Box Charlotte, NC June 2014
2 NOTICE Version 1.0, June Copyright 2014 ROI Ministry (ROIM) and Calvin Edwards & Company (CEC), a philanthropic advisory firm. For additional information, contact CEC at or info@calvinedwards company.com. To learn more about ROIM and its Top 10 ministry list, contact ROIM at or Tim.Barker@wancdf.com. This 2013 Statement of ROI was prepared using information and materials provided by Christ for All Peoples (CAP), discussions with CAP personnel, research of public records, and other sources. It may be distributed to support the program it describes but may not be used for any commercial purpose.
3 Introduction ROI Ministry (ROIM) seeks to guide funds towards highly-effective ministries that are reaching the world s poorest people with the good news of the gospel either through evangelism, discipleship, or mercy ministry. It points donors to ministries that have a high kingdom return on investment (ROI) when assessed in light of funds contributed by donors. The impact that ROIM seeks is to reach the lost with the message of Jesus Christ. Most ministries have multiple programs to carry out their mission. So ROIM considers the ROI of one particular program. It has identified its Top 10 ministries that operate programs that reap significant outcomes with the finances entrusted to them. For 2013, the list includes Christ for All Peoples and its program, JESUS Film Distribution. In addition to considering kingdom return, ROIM has adopted standards that Top 10 ministries should meet. These are presented in Appendix A at the back of this report. How Christ for All Peoples and its program align with these standards is indicated on the following pages with color-coded symbols. Calvin Edwards & Company (CEC), a philanthropic advisory firm in Atlanta, GA, has extensive experience calculating ROI, and performing similar analyses, for many organizations worldwide. ROIM engaged CEC to conduct a professional, third-party evaluation and ROI calculation of each Top 10 ministry program. Christ for All Peoples completed the application process for its program, JESUS Film Distribution, and it was selected by ROIM from the pool of applicants. This 2013 Statement of ROI, created by CEC, constitutes an independent verification that the program efficiently and effectively used funds in 2013 to reach the lost with the gospel.
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5 ROI Ministries Top 10 Program Christ for All Peoples Legal Name Christ for All Peoples, Inc. (CAP) Address Post Office Box Charlotte, NC Telephone Website Senior Executive Phil Cohn Mission Christ for All Peoples emphasizes seven major areas: the authority of scripture; the nature of evangelism; Christian social responsibility; the costliness and urgency of world mission; the problems in culture; and spiritual warfare. Geographic Focus U.S., Canada, and Europe Strategy To reach immigrants from nations with limited religious freedom who may have never heard the gospel of Christ, CAP casts vision, trains, and equips Christians to reach immigrants, refugees, and international students to share Christ effectively, primarily through use of the JESUS Film and Bibles in other languages. Founded November 2007 Legal Relationship to Other Entities None 501 (c) (3) November 2007 Donation Deductibility Yes, U.S. Statement of Faith Yes, evangelical statement consistent with historic Christian creeds Lausanne Covenant Yes, subscribes to Covenant Leadership Faith Commitment Leadership manifests a personal commitment to Jesus and is actively involved in a church. Senior Executive Phil Cohn started and managed a large home building company for over 20 years. He has served on a number of international mission boards including the JESUS Film Project s directors development board. He has traveled around the world extensively with a number of ministries. He has an AA in business administration from St. Petersburg College and a BA in biblical education from Florida Bible College. Board Yes, 5 members Independence All 5 members are independent. Meeting Frequency 1-2 times annually Board Donors All have contributed within the past 12 months. Audited Financial Statements No, compilations provided by DeWitt Foard & Company. Accounting Controls Yes, internal accounting controls have been implemented. Latest Form 990 Filing 2012 Transparency Yes, financial statements are made available to the board on a regular schedule and to the public upon request. Products/Program Services Evangelism Training CAP trainers teach people how to share the message of Jesus across cultural and language barriers. JESUS Film Distribution CAP has partnered with the JESUS Film Project to create DVDs with multiple languages on them. These are divided by world regions, e.g., all Indian languages are on one DVD. CAP distributes these to ministry partners. Pakistani men watching the JESUS Film on a laptop Follow-up With Discipleship Training CAP teaches basics in follow-up and discipleship of new immigrant believers. Number of Paid Staff 6 Balance Sheet, 12/31/13 Assets $84,208 Liabilities $19,991 Net assets $64,217 Portion restricted $0 Income Statement, 1/1/13 12/31/13 Revenue $499,852 Expenses $449,919 Net income $49,933 Ministry Uniqueness CAP reaches people who have moved to Western countries from closed countries. Some immigrants remain well connected back in their home countries. CAP partners with them to train and equip their people for evangelism and church planting. ROI recognizes that at times high-performing ministries do not meet all of its standards for various reasons. ROI Standard met ROI Standard needs attention Page 1
6 ROI Ministries Top 10 Program JESUS Film Distribution P r o g r a m S t r a t e g y To reach internationals with the gospel, CAP equips and trains Christian Westerners and Christian immigrants to use the JESUS Film as an evangelism and church planting tool. P r o g r a m D e s c r i p t i o n The JESUS Film Project, in partnership with CAP, developed an affordable method of producing multilanguage DVDs of the JESUS Film. The languages were selected based on Program Snapshot Name: JESUS Film Distribution Description: Training and equipping ministries and people with the JESUS Film to evangelize unreached peoples Region/Country: U.S., Canada, some European countries Outcome measured: Decisions for Christ correspondence to a region, and represent the various immigrant languages spoken in North America and Europe. CAP staff and volunteer leaders train and equip ministry partner organizations and volunteers to use the JESUS Film DVD as an evangelism and church planting tool. CAP instructs both Christian Westerners and Christian immigrants to use it to share the gospel with immigrants, refugees, and international students temporarily in North America and Europe. Those reached are encouraged to reach their families back in their home countries, many of whom are from unreached people groups. R a t i o n a l e Almost 70 million people in America speak a foreign language at home, 1 many of whom are immigrants, refugees, and international students who have never heard the gospel. CAP believes in the Great Commission and reaching the nations with the gospel. There are fewer obstacles to sharing the gospel with these unreached people groups in the U.S., Canada, or other European countries than there typically would be in their home countries. Gathering in Washington, D.C. of 5,000 Muslims where CAP ministry partners distributed 2,000 JESUS Film DVDs. C u r r e n t S t a t u s Since 2007, CAP and the JESUS Film Project have developed several multi-language DVDs, representing more than 150 immigrant languages spoken in North America. In late 2007, CAP launched partner outreaches across Europe with the first European multi-language DVDs. CAP has partnered with the JESUS Film Project for seven years to provide approximately 3.5 million DVDs for evangelism and church planting, 700,000 of which were distributed outside the U.S. P r o g r a m I m p a c t When people hear and watch the story of Jesus in their own language, they turn to Christ, and start to share their faith with others. Many of those reached return to their home countries and share the gospel with their friends and family. O u t p u t s CAP generated the following outputs for the program in 2013: 1,000 new volunteer outreach leaders trained 10,000 volunteers, recruited by outreach leaders, engaged in outreaches 86,800 DVDs purchased and distributed by CAP through ministry partners 436,968 people watched and heard the JESUS Film in their native language P r i m a r y O u t c o m e The return generated by this program is expressed in terms of people indicating they received Christ after watching the JESUS Film. The ROI calculation on the following page refers to this outcome. O t h e r O u t c o m e s None R e l a t i o n s h i p t o O t h e r M i n i s t r y I n i t i a t i v e s CAP s mission is to reach immigrants and other internationals with the gospel. Distributing the JESUS Film is one tool that is used to accomplish this mission. D o n o r R e p o r t i n g F r e q u e n c y Quarterly D o n o r A c c e s s Yes B u d g e t Costs associated with program outputs and outcomes are tracked. 1 U.S. Census Bureau; available at: Page 2
7 ROI Ministries Top 10 Program Return on Investment Calculation In 2013, Christ for All People s program, JESUS Film Distribution, that trains and equips ministry partners to use the JESUS Film to evangelize immigrants living in western countries, resulted in: 36,718 decisions for Christ. A decision for Christ is defined as a person who saw the JESUS Film in their native language and made a verbal statement that they received Christ. The program cost to do this was: $116,800. This number includes program overhead expenses as well as a corresponding allocation of ministry overhead. Therefore, the cost per outcome is: $116,800 program cost 36,718 decisions for Christ $3.18* per decision for Christ If a donor were to invest $1,000 into this program, he or she could expect the following result: $1,000 donor gift $3.18* cost per decision for Christ 314 decisions for Christ for $1,000 *Rounded to the nearest penny. When the return on investment was calculated, a more precise number was used. Page 3
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9 A p p e n d i x A ROI Ministry Standards ROI Ministry has established 17 standards 12 for the organization and 5 for the program on which return on investment is calculated that it expects its Top 10 ministries to meet. These standards are strongly recommended, though ROIM recognizes that circumstances may exist where variations are warranted. S t a n d a r d s f o r t h e O r g a n i z a t i o n Christian 1. The organization has a statement of faith consistent with historic Christian creeds. 2. The organization subscribes to The Lausanne Covenant of The organization s leadership manifests a personal commitment to Jesus Christ and is actively involved in a local church congregation. Governance 4. The organization has an active board of directors with at least five members. 5. The board has no more than two non-independent members, and it has at least four independent members for every one non-independent member. An independent member is one who is not an employee or contractor, has no familial relation to any employee, and has no familial relation to another board member. 6. The board meets at least two times per year and at least one of those meetings is in-person. Financial & Transparency 7. The organization prepares financial statements according to GAAP and complies with FASB standards. 8. Financial statements are provided to the board on a regular schedule. 9. The organization makes its financial statements or Form 990 available to the public. 10. The organization has implemented internal accounting controls to prevent and detect fraud and financial misstatements. Legal 11. The organization has 501(c)(3) tax-exempt status with the IRS. 12. The organization has existed in its current form for at least three years. S t a n d a r d s f o r t h e P r o g r a m Program Effectiveness 13. Outputs for the program are measured and reported to its donors. 14. Outcomes for the program are identified and efforts are made to measure or estimate them. 15. Costs associated with program outputs and outcomes are tracked. Reporting & Access 16. The organization reports to its donors on the program s progress and performance at least semi-annually. 17. The organization provides donors access to the program s operations. ROI Ministry used the professional services of Calvin Edwards & Company, a philanthropic advisory firm in Atlanta, GA, to develop these standards. (March 2014, v.1.0) Page 5
2014 Statement of ROI
2014 Statement of ROI A DESCRIPTION OF THE RETURN ON INVESTMENT CREATED BY SHARE, DISCIPLE, CONNECT, A PROGRAM OF GLOBAL MEDIA OUTREACH, FOR THE YEAR ENDING DECEMBER 31, 2014 Prepared by: for: ROI Ministry
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