EVERY CHILD MINISTRIES,:NC FINANC:AL STATEMENTS

SEPTEMBER 30,2015 and 2014

ROBERT J RIPP&ASSOC:ATES FRANKFORT,:LLiNOIS TABLE OF CONTENTS

Pace No

INDEPENDENT AUDITORS'REPORT 1 REPORT OF MANAGEMENT 3 FINANCIAL STATEMENTS

４ Statements of Financial Position

５ Statements of Activities

６ Statements of Functional Expenses

８ Statements of Cash Flows

９ NOTES TO FINANCiAL STATEMENTS SUPPLEMENTARY INFORMATION

ウ ′ Schedule of Checking and Savings Accounts ROBERT J. RIPP & ASSOCIATES Certified Public Accountant & Business Consultants

20646 Abbey Woods Ct. N. . Suite 103. Frankfort, lL 60423. Telephone (815) 469-1800. Facsimile: (815) 469-0176

INDEPENDENT AUDITOR'S REPORT

To the Board of Directors of Every Child Ministnes Hebron, lndiana We have audited the accompanying financial statements of Every Child Ministries (a nonprofit organization) which comprise the statements of financial position as of September, 2015 and 2014, and the related statements of activities, functional expenses and cash flows for the years then ended, and the related notes to the financial statements.

Management's Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditor's Responsibility

Our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the financial statements are free of material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. ln making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence that we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Opinion

ln our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Every Child Ministries as of September 30, 2015 and 2014, and the changes in its net assets and cash flows for the years then ended in conformity with accounting principles generally accepted in the United States of America. Other Matter Our audits were conducted for the purpose of forming an opinion on the financial statements as a whole. The schedule of checking and savings accounts on page 17 is presented for purposes of additional analysis and is nol a required part of the financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to lhe auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. in our opinion, the information is fairly stated in all material respects in relation to the financial statements as a whole. RaAed /, RW & Aoauta*o

March 4, 2016

2 驀 鱗 弼 ∬ 種 筆 塾 網 l零 響 翼 膜 珊 楊 壺 ‖[巽懸 F事 覆 deteFnining the nature, timing and extent of prOCedures necessary for expressing an i‐ ndependent opinion as to the fairness ofthe presentation ofthe financial statements Their reportis enclosed.

The Orga轟ztton mJttans httmJ co腱dヽ 劇 d■ Sfittξ assurance that the assets are safeguarded: 1轟:鮮 層 :tp盤 朧 嘲 : 減an se準 d. Even an ::li::慧 鷲星ぶ篤貯」1:∬痣n:r:暫 官kよ警led.The)orrect deflciencies nernJ'ぎ cOntrd as they aresys悔 identifiё"scむ 柵」鰊躙¶織 鸞 蠍麟 鰊‖J below.

lnternationa1 0ffice: 1. Clear‐ cut and b6ard‐ approved division oflabOr vvithin the finance depaFtment. 2. One person opens the ma‖ and records inconling gifts rnanualyl while another records them in a cornputer,as a double‐ check・ 3. 3oard‐ approved percentages for distribution Of Certain expenses are ut‖ izedi based on a tirne study by the adrninistration. 4. 8oard receives and approves monthly lnancial statements. 5, 8oard sets the salary of stafF and approves the annual budget

Afttcan Fieldi l.Full lme inspector in Congo visls stes of proiectS tO Ve百 fy truthfulness of repotts.

p。 mahねhhg翻 2.協認圏 騰軟壌∬富需薄潔態言瞥懲Tttξ壕甘撃露為輸亀

３ 鋸認翼:潔雷盤‖認t謙 盤品nm。 咸httTl辮 ４ Field treasurers answer to the African 3oo 早轟 ∬蹴鷹:電1:a胃 鷺

international Directors,who visit each country every year for purposes oF evaluation. ５ Field treasurers' books are subiect to annual by lnternational Directors.

Rebecca Crum Finance ltlanager

3 EVERY CHILD MINISTRIES,INC STATEMENTS OF FINANCIAL POSIT10N SEPTEMBER 30,2015 and 2014

ASSETS 2015 CURRENT ASSETS Cash and cash equivalents― cheCking(Schedule l) S 4,837 $ 4,424 Cash and cash equivalents― savings(Schedule 2) 370,280 388,862 Cash and cash equlvalents‐ Africa 13,085 38,884 TOTAL CURRENT ASSETS 388,202 432,170

PROPERTY AND EQUIPMENT Hebron bu‖ ding 193,765 193,765 Furniture&equipment 791682 79,682 Accumulated depreciation (132,09o (126,14⊃ NET PROPERTY AND EQU:PMENT 141,351 147,300

TOTAL ASSETS S 529,553 $ 579,470

LIABILITIES AND NET ASSETS CURRENT LIABILITIES Accounts payable S 3,864 S 2,497 TOTAL CURRENT LIABILITIES 3,864 2,497

TOTAL LIABILITIES 3,864 2,497

NET ASSETS UnrestHcted Undesignated 973 1,927 Equity in property and equipment 141,351 147,300 TOTAL UNRESTRICTED ASSETS 142,324 149,227

Temporanly Restncted 383,365 427,746

TOTAL NET ASSETS 525,689 576,973

TOTAL LIABILITIES AND NET ASSETS $ 529,553 $ 579,470

See accompanying notes and auditors' report 4 EVERY CHILD MINISTRIES,lNC STATEMENTS OF ACTIVITIES FOR THE YEARS ENDED SEPttEMBER 30,2015 and 2014

2015 2014 UNRESTRICTED NET ASSETS

Unrestricted Revenues and Gains Contributions $ 1,301,719 $ 1,449,819 lnterest & investment income 68 77

Total Unrestricted Revenues 1,301,787 1,449:896

EXPENSES

Program Services Education, training, relief & development 1:181,599 1,345,805 32,323 Ministry to constituencY 34,871 Support Activities 49,127 Management & general 63,687 31,111 Fund-raising 28,533

Total ExPenses 1,308,690 1,458,366

Change in Unrestricted Net Assets 0,900 o,47Q

TEMPORARILY RESTRICTED NET ASSETS

Temporarily Restricted Revenues and Gains 53,380 Contributions

Total丁 empOranly Restncted Revenues 53,380

Net assets released from restrictions 4,381) “ Change in Temporanly RestHCted Net Assets 4,381) 53,380 “ 1,28o 44,910 (Decrease)lnCrease in Net Assets “ NET ASSETS,BEGlNNING OF YEAR 576,973 532,063

NET ASSETS,END OF YEAR $ 525,689 $ 576,973

See accompanying notes and auditors'report 5 EVERY CHILD MIN:STRIES STATEMENT OF FUNCT10NAL EXPENSES FOR THE YEAR ENDED SEPTEMBER 30,2015

Program Services Supporting Activities

Educa'on, Training,Relief& Ministry To Management and Deve:opment Consltuency Total General Fund Raising Total

35,160 Salaries s 86,303 23,973 s l10,276 s 14,384 S 159,820 3,465 1,417 15,750 Health and pension 8,505 2,363 10,868

38,625 15,801 175,570 Total Compensation s 94,808 26,336 121,144 105 107 212 Advertising Africa Mission: 46,804 Missionaries - Ghana 46,804 46,804 65,125 Haven of Hope Academy - Ghana 65,125 65,125 20,262 Public Schools - Ghana 20,262 20,262 50,416 Slaves & Trafficking - Ghana 50,416 50,416 118,806 Haven of Hope Home - Ghana 118,806 118,806 8,617 Street Children - Ghana 8,617 8,617 768 OVC Sponsorship - Ghana 768 768 305 Child Rescue - Ghana 305 305 60,209 Christian Education & Evangelism - DRC 60,209 60,209 12,199 Street Children - DRC 12,199 12,199 7,650 OVC Sponsorship - DRC 7,650 7,650 224,715 Missionaries - Uganda 224,715 224,715 7,553 Christian Education & Evangelism - Uganda 7,553 7,553 38,088 Afayo Project - Uganda 38,088 38,088 138,278 Way Home for Orphans - Uganda 138,278 138,278 219,051 Sponsorship - Uganda 219,051 219,051 OVC 423 Africa Teaching Websites - All 423 423 1,191 Lean Water Proiects 1,191 1,191 802 48,894 lnternational Director - Travel 47,098 994 48,092 11,706 Africa Mission - Other 11,706 11,706 30 30 Bank and exchange fees 2,560 127 3,001 Conventions 314 1,309 536 5,949 Depreciation 3,212 4,104 2,160 2,185 Missionaries 25 4,500 Mission Network News 4,500 650 1,723 2,373 Office supplies 1,754 2,156 3,910 Organ member dues 282 354 636 Other expenses 11,451 11,451 Outside services 1,758 7,991 Payroll taxes 4,315 1,199 5,514 96 96 Phone and email 17 359 Postage and shipping 252 252 4,300 4,300 Professional service 70 70 Recruitment 537 896 Software maintenance 359 359 143 3,958 4,101 Web page

Total Expenses s l,1“ ,599 S 34,8刊 _S l,216,470 S 63,687 S 28,533 S 1308,690

See accompanying notes and auditorsi report 6 EVERY CHILD MiNiSTRIES STATEMENT OF FUNCT10NAL EXPENSES FOR THE YEAR ENDED SEPTEMBER 30,2014

lies Program Services 一――――――― Supporting Act市

Education, Training, Relief & Ministry To Management and Development Constituency Total General Fund Raigng Total

Salaries 60,852 16,903 s 77,755 S 24,792 S 10,142 S l12,689 Health and pension 9,060 2,888 1,182 13,130

86,815 27,680 11,324 S 125,319 Total Compensation 67,942 18,873 103 103 Advertising Africa Mission. 124,639 124,639 Missionaries - Ghana 124,639 59,162 59,162 Haven of Hope Academy - Ghana 59,162 18,027 18,027 Public Schools - Ghana 18,027 77,215 77,215 Slaves & Trafficking - Ghana 77,215 165,782 165,782 Haven of Hope Home - Ghana 165,782 25,686 25,686 Street Children - Ghana 25,686 722 722 OVC Sponsorship - Ghana 722 115 115 Child Rescue - Ghana 115 68,225 68,225 Christian Education & Evangelism - DRC 68,225 11,345 11,345 Street Children - DRC 11,345 10,641 10,641 OVC Sponsorship - DRC 10,641 287,731 287,731 Missionaries - Uganda 287,731 6,340 6,340 Christian Education & Evangelism - Uganda 6,340 54,985 54,985 Afayo Poect - Uganda 54,985 178,294 178,294 Way Home for Orphans - Uganda 178,294 151,026 151,026 OVC Sponsorship - Uganda 151,026 9,657 9,657 Clean Water Projects - All 9,657 8,683 111 8,794 lnternational Director - Travel 8,683 8,247 8,247 Africa Mission - Other 8,247 26 26 Bank and exchange fees 266 165 431 Conventions 266 5,573 1,777 727 8,077 Depreciation 4,362 1,211 3,280 4,841 8,121 Missionaries 3,280 4.500 4,500 Mission Network News 4,500 435 139 56 630 Occupancy 340 95 1,014 1,014 Office supplies 1,549 2,015 3.564 Organ member dues 949 949 Other expenses 10,539 10,539 Outside services 3,888 1,239 507 5,634 Payroll taxes 3,042 1,583 2,023 645 263 2,931 Phone and email 46 46 Postage and shipping 3,995 Professional service 225 Recruitment 2,252 7,995 10,739 Software maintenance 335 3,730 Utilities 2,014 2,574 660 660 Web page S 釧 Total Expenses s l β45,805 S 32323 S l β78,128 $ 4%127 ,11l S 1 45Q366

See accompanying notes and auditors' report 7 EVERY CHILD MIN:SttRIES:INC STATEMENttS OF CASH FLOWS FOR THE YEARS ENDED SEPttEMBER 30,2015 and 2014

2015 2014

CASH FLOWS FROM OPERA丁 ING ACTIVI丁 lES Cash received from donors S l,257,338 $ 1,503,199 Cash recelved from interest&investmentincome 68 77 Cash disbursed for general supporting&program expenses (1,301,37o (1,450,530

Net Cash(Used)PrOVided by Opera‖ ng Aclvlies (43,968) 52,742

CASH FLOWS FROM INVES丁 lNG ACTIVI丁 IES Purchase of equipment 661)

Net Cash(Used)by lnVesung Acuvlies (861)

NET(DECREASE)lNCREASEIN CASH AND CASH EQUIVALENttS (43,968) 51,881

CASH AND CASH EQUIVALENttS,BEGINNING OF YEAR 432,170 380,289

CASH AND CASH EQUIVALENTS,END OF YEAR $ 388,202 $ 432,170

RECONC:LIA丁 10N OF CHANGEIN NET ASSETS TO NE丁 CASH FLOWS PROVIDED BY OPERA丁 ING ACTIVITIES $ (51,284) $ 44,910 (Decrease)lnCrease in Net Assets Adiustments to Reconcile Change in Net Assets to Net Cash Provided by Operating Activitiesi 8,077 Depreciation 5,949 lncrease(deCrease)in aCCOunts payable 1,367 P4o

Net Cash(Used)ProVided by Operaung Acuvlies $(43,96o $ 52,742

See accompanying notes and auditors'report 8 EVERY CHILD MINISTRIES, INC. NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2015 and2014

1 . Nature of Orqanization

Every Child Ministries, lnc. (ECM) is a not-for-profit organization dedicated to bringing hope to "the forgotten children of Africa." Believing that children are Africa's greatest resource, a precious treasure from God, we envision and work toward an Africa where all children live lives of hope and dignity as people created in the image of God. ECM's mission is to offer hope, practical help and dignity to African children and their families in the name of Jesus, with special emphasis on those who are broken or outcast for any reason-"the forgotten children of Africa."

Every Child Ministries maintains two basic kinds of program services-Education, Evangelism & Training Ministry, and Relief & Rehabilitation. While these are distinguished from one another on the organization's functional allocation sheets to meet standard labeling procedures for charitable organizations, it must be remembered that they are very tightly intertwined and mutually supportive. All the organization's relief and rehabilitation programs contain large elements of education and training. Likewise, the organization's education, evangelism and training programs also have elements of relief and rehabilitation. ln reality, the organization aims at a comprehensive and holistic approach to the needs of Africa's children.

Educational, Evangelism & Training programs:

. Haven of Hope Academy, Ghana - a Christian school designed to meet the needs of those who have been educationally deprived because of homelessness or other debilitating situations.

Haven of Hope Academy employs 19 full{ime teachers, plus a director and assistant for the boarding section. All are Ghanaian.

The school has four permanent buildings, the boarding section has two, and there are three for staff and guest housing.

. "Afayo" Village Education Project in Uganda-Bruce and Janine Coker head up a program in Jinja District helping local Christian schools improve their teaching from a Christian world view. This includes teacher training workshops, training in and plans for provision of scholarships for orphans. Women of the community were trained in the making of faux paper beads and local farmers were trained in "Farming God's Way". Voluntary Bible classes are an integral part of this program.

. Training in Children's Ministries, DR Congo, Angola, Ghana - Congo, Angola-The Kinshasa staff in Congo continued their efforts on a multFyear survey of the city's Protestant churches, neighborhood by neighborhood. The organization is seeking to know which churches are already doing something to reach children and youth, and which would welcome training to enable them to do this. More than 3100 Sunday Schools have been established to date.

9 EVERY CHILD MINISTRIES,INC NOTES TO FINANC:AL STATEMENTS SEPTEMBER 30,2015 and 2014

African Leadership Training Centers, DR Congo - This year ECM operated two centers in Congo where "Teachers of Teachers" were developed in nine-month intensive programs. Specialty in Christian Education (SEC) Kinshasa gave training for urban ministries and SEC Garizim developed trainers for rural ministries.

Teachers' Resource Libraries & Public Reading Rooms, Ghana DR Congo - As a follow-up to training done previously for children's ministries, active libraries were maintained in three locations in Ghana (Accra, Koforidua, Sogakope) and in three locations in DR Congo (Kinshasa, Kikwit, Garizim) to provide resources for teachers and Christian leaders. Two of these in Ghana also maintain a public reading room oriented to youth. All the Congo centers were expanded with new materials during the year.

Teaching for Africa website (Worldwide) The organization maintained the website, www.teachingforafrica.com, to provide free downloadable teaching and training resources to African churches, teachers and missionaries in a variety of languages used in Africa.

. Anti-Slavery websites The organization maintained websites dedicated to disseminating information and influencing public opinion concerning the practice of ritual servitude. These included:

o www.trokosidictionary.com o www.truthforafricalovers.com o www.esclavagemodern.com (in French)

Many new resources added to these sites during the year.

Relief & Rehabilitation Programs:

lnitiative vs. Child Slavery & Child Trafficking: Ghana, Uganda, Togo, Benin:

The organization is heading up an initiative to end the practice of ritual servitude in West Africa one shrine at a time and one victim at a time through prayer, education and dissemination of information about the practice, and through the liberation of ritual slaves, some of which are known as trokosi, yevesi, dansi or vudusi.

Street children, Ghana, DR Congo, Uganda - ECM's programs for street children in Ghana and DR Congo consist of Bible teaching, friendship evangelism, counseling, direct aid for basic needs, hot meals once or twice a week, and in some locations, literacy, sports and gardening. ln Uganda, the organization does not have an organized program on the streets, but has become involved with individual cases of street children through their OVC (orphan & vulnerable children) sponsorship program. The Karimojong Kampala project also takes beggar children off the street in Kampala and places them into boarding schools.

10 EVERY CHILD MINISTRIES,INC NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30,2015 and 2014

. Restore a Family Project, DR Congo: The "Restore a Family" Project began as an outgrowth of the street ministry in Congo. The success of the programs put on by the street youth in local churches led us to expand that program, for virtually every time the street youth show the realities of street life in the churches, parents in the congregation who have their own children on the streets are touched and motivated to seek them out and to work harder to work through family problems that led the youth out to the streets.

o Haven of Hope Boarding Section, Ghana - Haven of Hope Boarding Section is the boarding section of ECM's school that provides a safe shelter or haven and a loving substitute family for children rescued from desperate, dangerous and debilitating situations. Haven of Hope Boarding now provides shelter to 53 children ages 3 to 18 years. Of these, many were formerly homeless street children, some were children from devastating situations brought to us by the Ghana Social Welfare Department, two are children of victims of ritual servitude in traditional shrines, and two victims of child sacrifice who were left for dead. Others were placed at Haven of Hope because of abusive and dangerous family situations. The home provides complete care for the children including supervision, medical and dental care, counseling, recreational and developmental activities.

Haven of Hope Boarding Section employs '18 full{ime workers, all Ghanaian. Haven of Hope also has nine permanent buildings, a playground, truck, a school bus and small van. A cement security wall topped with barbed wire, a metal gate and guard house protects the organization's 8 acres of property. Haven of Hope Boarding is supervised by a four-member board of Ghanaian staff members.

. Orphan Project, DR Congo:

Fourteen children are being assisted in the Kikwit area (Bandundu Province). The assistance consists of educational assistance (paying school fees), high-protein supplemental feeding and character-building teaching once a week. The program is supported through child sponsorship.

. lnitiative for Orphans & Vulnerable Children, Uganda:

The organization's Child & Family Advocate intervened in several cases of children in trouble. She has been especially effective in intervening on behalf of runaways and in counseling the families of children facing parental rejection for various reasons.

. Sponsorship Programs, Uganda:

Eight sponsorship programs enable children to attend school and upgrade their standards of living-Gayaza in Wakiso District, Kamwokya Kampala, Karimojong children in Katwe & Kisenyi Kampala, Kyengera Mugongo Kampala, Masaka in Lwengo District, Tegot Atoo resettlement area in Gulu District, Tororo, and Karamoja. Sponsorship clubs were held for the sponsored children, involving Bible teaching, health and other practical matters, sports and other activities and a EVERY CHILD MINISTRIES, INC. NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2015 and 2014

nutritious meal. A program of weekly family visitation was instituted in all projects and much appreciated by all the families involved.

. The Way Home for AIDS Orphans Project, Uganda:

The Way Home project is based in Jinja, Uganda, led by missionaries Russ and Marcia Baugh. The project provides safe, permanent houses with toilets for very poor widows who are raising grandchildren whose parents died of AIDS. This work enables families to stay together.

The project teaches seminars on Teaching God's Way, an agricultural method that can easily be implemented in villages and results in an increase in production of 3 to 1O times other common methods of farming. The project follows those who complete the course for three years to ensure that they find success.

The project constructed a "Discipleship Village" in Busoga in 2015 which specializes in holistic Bible teaching.

. Resettlement of lnternally Displaced Children, Uganda:

Cathy Hayes, an American missionary, served in Gulu District during the year. A registered nurse in both the U.S. and in Uganda, she has been helping resettling families with health issues and conducting a weekly clinic in conjunction with Gulu Bible Church.

. Project in Support of Children with Albinism (Ghana, Uganda, DR Congo):

Children with the genetic condition called albinism are often rejected, ostracized, ridiculed and feared. ln East Africa, they are in danger of being sought out and even killed by traditional shrines who believe that their body parts make powerful medicine. ln addition, they face health challenges such as very poor eyesight (which often becomes an educational challenge as well), and tendency to skin cancer. The project was continued this year in all three countries where the organization works- Ghana, Uganda, and DR Congo. ln Uganda, three ads were placed in local newspapers offering educational information on albinism, and staff spoke on a local radio talk show on the subject. ECM leadership developed teaching for schools to combat prejudice against albinism, and the first school assembly was held. The organization helped and rescued the life of the mother of four albino children. The family was rescued from Mubende District to Kampala, offered medical treatment to the mother and enrolled the children in school. lnitial contact was made with 11 children with albinism in Tororo, E. Uganda and the groundwork was laid for a sponsorship program there. Also in Uganda, a radio program was organized for the albino children to continue sensitizing the public about the issues of albinism and the issue of handling, dealing and accepting the children born with different types of disabilities.

う 乙 EVERY CHILD MINISTRIES, INC. NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2015 and 2014

. Ministry to Child Prisoners, DR Congo:

The organization's street workers in Congo made two visits to child prisoners there to counsel them and encourage them in the Word of God, also offering practical helps, since conditions in the prison are abysmal. This project proceeds as special gifts are designated for this purpose.

. Safe Water for Village Families, Uganda: One well was installed in Gulu by staff members who had been previously trained by ECM missionaries.

Definition & ministry of "Mission Gentral":

The lnternational Office acts as a Mission Mobilization Center and a hub of operations supporting all the African ministries. Many activities are performed at Mission Central for the benefit of the organization's ministry programs, including development and production of African literature and teaching materials, sorting and packing supplies for African ministries, enlistment of supporters and child sponsors, gift receipting and processing, and communicating with the organization's constituency and with African staff and volunteer workers. This year, founders John and Lorella Rouster completed 29 years of service with ECM and resigned their position as lnternational Directors. The Board approved Mark Luckey as the new executive director, to begin his new responsibilities January 1, 2015.

Missionaries:

The organization serves as a recruiting and sending organization in regard to missionaries. Both career and short{erm missionaries are recruited through the organization's website, through speaking engagements, through mission conferences and contacts at colleges. Missionaries raise their own support and work as volunteers alongside African staff and volunteers on the various projects the organization supports. Oversight, training and emotional support is provided by the organization, sometimes in cooperative effort with other organizations.

At the end of the fiscal year, the organization had on staff one couple in Ghana, and one couple and one single woman in Uganda. Another couple travels to Uganda for about one third of the Year.

Volunteers:

The organization relies on the efforts of many volunteers serving at Mission Central, from their homes, in a virtual capacity, and in small groups. During the year, over 5000 hours of volunteer labor were registered.

Volunteers serve in many capacities at the lnternational Office in Hebron, lN, such as preparing for special events, organlzing garage sales, preparing mailings, representing the mission at conventions, compiling research results, translating literature, packing boxes for Africa, sewing, and creating teaching aids and gifts to encourage students.

13 EVERY CHILD MINISTRIES, INC. NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2015 and2014

The organization recognizes that it is only through the efforts of its many partners and friends volunteering a part of their lives that administrative and fundraising costs are able to be kept so low and so much ministry is able to be accomplished with so titfle.

OversighUdevelopment of African ministry:

The lnternational Director visits each of the African field projects each year for purposes of supervision, evaluation, reporting, and prayer.

ln addition to these annual visits, the lnternational Director receives monthly reports by e-mail from all three countries where ECM serves. The Director is in communication with African projects on an almost daily basis by e-mail.

Websites:

ln addition to the specialized educational websites already mentioned' the organization maintains www.ecmafrica.orq as its main website.

Memberships:

The organization is a member in good standing of the Evangelical Council for Financial Accountability since 1988 and meets all of their accountability standards. The organization is also an accredited charity with the Better Business Bureau's Wise Giving Alliance, meeting all their standards for charitable organizations. Every Child Ministries is recognized in each of its three major African centers: DR Congo, Ghana, and Uganda. During 2015, ECM was also recognized for the fifth consecutive year by Great Nonprofits as a "Top-Rated Charity", based on voluntary on-line reviews by those who have had experience with the organization.

Tax Exempt Status:

The organization is exempt from income tax under Section 501 (c) (3) of the U.S. lnternal Revenue Code and comparable state law, and contributions to it are tax deductible within the limitation prescribed by the code. The organization has been classified as a publicly supported organization, which is not a private foundation under Section 509 (a) of the code.

2. Siqnificant Accountinq Policies

The financial statements have been prepared on the accrual basis. The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts and disclosures. Actual results could differ from these estimates. The fair value of financial instruments approximates their carrying value. The significant accounting policies followed are described below to enhance the usefulness of the financial statements to the reader.

14 EVERY CHILD MINISTRIES, INC. NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2015 and2014

The Organization follows the accounting standard regarding "Accounting for Uncertain Tax Positions". This accounting standard provides detailed guidance for financial statement recognition, measurement and disclosure of uncertain tax positions recognized in the Organization's financial statements. lt requires an entity to recognize the financial statement benefit of a tax position when it is more likely than not that the position will be sustained upon examination. The Organization does not have any uncertain tax positions that are material to the financial statements. The Organization files informational tax returns in the U.S. federal and State of lndiana jurisdictions. These returns are subject to examination by taxing authorities, generally for three years after they are filed.

Classes of Assets

The financial statement reports amounts separately by class of net assets.

a) unrestricted amounts are those currently available at the discretion of the board for use in the organization's operations and those resources invested in property and equipment. b) Temporarily restricted amounts are those which stipulated by donors for specific operating purposes or for the acquisition of property and equipment.

The Organization does not have any permanently restricted net assets.

Cash and Cash Equivalents

Cash and cash equivalents consist of cash held in checking, savings, and money market accounts. Cash and cash equivalents for the purpose of the statements of cash flows include all instruments with an original maturity of three months or less.

Land, Buildings, Equipment and Depreciation

Expenditures for land, building, and equipment in excess on $1,000 are capitalized at cost. Donated assets to be used in the ministry are capitalized at fair market value on the date of the gift. Depreciation of buildings and equipment is computed on the straigh! line method over the estimated useful lives of the assets (39 years for buildings, 7 years for furniture and equipment, 5 years for computer equipment and vehicles)

Revenues and Expenses

Contributions are recognized as unrestricted or temporarily restricted when received, depending on the existence and nature of donor restrictions. When restrictions are satisfied, revenues are reclassified and reported as net assets released from restrictions. lf the restriction is satisfied in the same period the contribution is received, the contribution is reported as unrestricted.

15 EVERY CHILD M!N:STRIES,iNC NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30,2015 and 2014

Contributed Services

A substantial number of unpaid volunteers have made significant contributions of their time and effort to help at the lnternational Office. Their services include gift processing, bookkeeping, word processing, preparing mailings, printing envelopes, preparing prayer updates, producing and packing materials for African Teachers' Resource Library, sorting and filing pictures for African teachers, making award plaques to encourage African Sunday school teachers, printing and assembling literature for the African ministry, cleaning and maintaining the building and grounds, and many other tasks. Other volunteers serve as Board members, help with the semi-annual garage sales, with ECM'S translation of literature, and teach as short-term volunteers in Africa. Yet others have produced materials needed for the African Sunday Schools in their homes or in groups. No amounts have been reflected in the financial statements for these donated services since the volunteer's time does not meet the criteria for recognition under generally accepted accounting principles.

3 Tax-Deferred Annuity Plan

Every Child Ministries, lnc. has a tax-deferred annuity plan qualified under Section 403(b) of the internal Revenue Code. The plan covers full time employees of Every Child Ministries, lnc. For the years ended September 30, 2015 and 2014, the company contributed $15,750 and $10,842 respectively to the tax-deferred annuity plan.

4 Date of Manaqement's Review

The Organization has evaluated subsequent events through March 4,2016, the date which the financial statements were available to be issued.

5 Temoorarilv Restricted Net Assets

Temporarily restricted net assets available for the Organization's Africa mission were $383,365 and $427,746 as of September 30, 2015 and 2014, respectively.

16 SuPPLEMENTARYINFORMAT10N EVERY CH!LD MINISTRIES,INC SCHEDULE OF CHECKING AND SAVINGS ACCOUNTS SEPTEMBER 30,2015 and 2014

2015 2014 Schedule 1 - Checking Accounts General Checking 4,752 4,340 A F Checking 85 84

Total Checking Accounts $ 4,837 S 4,424

Schedule 2 - Savings Accounts

Unrestricted Development Temporarily Restricted 4,871 Garage Sale 5,350 Banquets 2,958 1,360 Memorials 1,252 385 Short Term Missionary 6,853 21,669 Long Term Missionary 971409 120,138 Mission Central 128 14 237 Sunday Schools 100 Sunshine 297 28 61 Transportation 1,019 African lnfrastructure 1,031 859 Congo Fund 4,080 7,650 Ghana Fund 65,038 53,786 111,846 Uganda Fund 90,051 Miscellaneous 94,706 65,956

Total Savings Balance 370,280 S 388,862

See auditor's report 17