COMMUNITY BIBLE STUDY: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
COMMUNITY BIBLE STUDY (EIN 51-0233462)
Tax period
2022-07-01 to 2023-06-30
Filed
2023-10-25
IRS object ID
202302989349301420
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2023-10-25T11:35:14-05:00ReturnTs
Tax Period End2023-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN840884124PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BiggsKofford PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1630 Southpointe Court Suite 200AddressLine1Txt
CityColorado SpringsCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80906ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN510233462EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Community Bible StudyBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCOMMBusinessNameControlTxt
Phone7199557777PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1790 Stout RdAddressLine1Txt
CityColorado SpringsCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80921ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonLaura AlfordPersonNm
Person TitleDirector of AccountingPersonTitleTxt
Phone7199557777PhoneNum
Signature2023-10-23SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstLauraPersonFirstNm
Person LastAlfordPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonBret Wichert DirectorPreparerPersonNm
PTINP00576888PTIN
Phone7195799090PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer0TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerLaura AlfordPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1790 Stout RdAddressLine1Txt
CityColorado SpringsCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80921ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$14,896,480GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.communitybiblestudy.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1978FormationYr
Legal Domicile StateVALegalDomicileStateCd
Activity Or MissionProvide materials for and conduct Bible study classes.ActivityOrMissionDesc
Voting Members Governing Body12VotingMembersGoverningBodyCnt
Voting Members Independent12VotingMembersIndependentCnt
Total Employee37TotalEmployeeCnt
Total Volunteers75000TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$10,459,837PYContributionsGrantsAmt
CY Contributions Grants$12,081,146CYContributionsGrantsAmt
PY Program Service Revenue$2,408,952PYProgramServiceRevenueAmt
CY Program Service Revenue$2,636,213CYProgramServiceRevenueAmt
PY Investment Income$6,110PYInvestmentIncomeAmt
CY Investment Income$179,121CYInvestmentIncomeAmt
PY Other Revenue$100,542PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$12,975,441PYTotalRevenueAmt
CY Total Revenue$14,896,480CYTotalRevenueAmt
PY Grants And Similar Paid$1,377,878PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$2,039,024CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$3,236,856PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$3,560,057CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$35,021CYTotalFundraisingExpenseAmt
PY Other Expenses$7,341,780PYOtherExpensesAmt
CY Other Expenses$7,820,441CYOtherExpensesAmt
PY Total Expenses$11,956,514PYTotalExpensesAmt
CY Total Expenses$13,419,522CYTotalExpensesAmt
PY Revenues Less Expenses$1,018,927PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,476,958CYRevenuesLessExpensesAmt
Total Assets BOY$19,076,306TotalAssetsBOYAmt
Total Assets EOY$20,779,779TotalAssetsEOYAmt
Total Liabilities BOY$2,184,913TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,048,798TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$16,891,393NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$18,730,981NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionThe mission of Community Bible Study (CBS) is to make disciples of the Lord Jesus Christ in our communities through caring, in-depth Bible study, available to all.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$8,594,120ExpenseAmt
Revenue$2,636,213RevenueAmt
DescU.S. Bible Study Classes: Write, edit, print, record (audio & video), teach, and distribute Bible study lesson materials for approximately 68,000 adults and nearly 16,000 children and teens in approximately 580 classes throughout the United States.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$3,441,793ExpenseAmt
Grant$1,902,258GrantAmt
DescInternational Entity Support: Provide Bible study lesson materials and leadership training to individuals in approximately 121 countries, which have been translated into 82 heart languages for conducting over 29,000 Bible study classes attended by nearly 764,000 people internationally.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$177,979ExpenseAmt
DescLeadership Conference/Training: Continue the CBS value of leadership development and training for local class leadership and other leaders during the pandemic by shifting worldwide training online, including three annual online training events for U.S. leaders and distributed on demand "live online" trainings for leaders around the world for adult, student, children's, and in-prison programs. Additionally there is an annual in-person training conference held for North American leaders and Zone Gatherings for each class zone to provide additional support, encouragement, and community for class leaders, volunteers, and sheperds.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$136,766ExpenseAmt
Grant$136,766GrantAmt
DescEngagement in several small, community-based ancillary programs.Desc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$136,766TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Grant$136,766TotalOtherProgSrvcGrantAmt
Total Program Service Expenses$12,350,658TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign ActivitiesYes (1)ForeignActivitiesInd
More Than5000 K To OrgYes (1)MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document26IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee37EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members12GoverningBodyVotingMembersCnt
Independent Voting Member12IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldHIStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMDStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMNStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNHStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldTNStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldSCStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldVAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldWIStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldWVStatesWhereCopyOfReturnIsFldCd
Own WebsiteYes (X)OwnWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1The OrganizationBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7199557777PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1790 Stout RdAddressLine1Txt
CityColorado SpringsCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80921ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
Deb Crowe
Board Chair1.00Yes (X)Yes (X)$0$0$0
Curtis Eggemeyer
Vice-Chair1.00Yes (X)Yes (X)$0$0$0
John Nally
Treasurer1.00Yes (X)Yes (X)$0$0$0
Bob Manry
Trustee1.00Yes (X)$0$0$0
Gayle Kelly
Trustee1.00Yes (X)$0$0$0
Julie Rayburn
Trustee1.00Yes (X)$0$0$0
John Van Elk
Trustee1.00Yes (X)$0$0$0
Karl Kurz
Trustee1.00Yes (X)$0$0$0
Leslie Barron
Trustee1.00Yes (X)$0$0$0
Mary Ann Harris
Trustee1.00Yes (X)$0$0$0
Shirlonda Drummond
Trustee1.00Yes (X)$0$0$0
Veronica Alvarez
Trustee1.00Yes (X)$0$0$0
Louis Tucker term ended 123022
Trustee1.00Yes (X)$0$0$0
Will Crane term ended 123022
Trustee1.00Yes (X)$0$0$0
Debbie Crockett term ended 123022
Trustee1.00Yes (X)$0$0$0
Kimm Carr
Executive Director55.00Yes (X)$159,271$0$9,352
Chris Baker
Finance Director55.00Yes (X)$117,342$0$32,534
Jacquelyn Parker
Secretary40.00Yes (X)$64,950$0$22,771
Keith Sparzak
International Director55.00$118,743$0$19,711Yes (X)
James Ferrier
International Operations Director40.00$107,471$0$6,568Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$567,777TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$90,936TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K4IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmtAddress Line1ContractorAddress/ForeignAddress/AddressLine1TxtCityContractorAddress/ForeignAddress/CityNmCountryContractorAddress/ForeignAddress/CountryCd
Versa Press Inc
1465 Spring Bay RoadEast PeoriaIL61611Curriculum Printing$810,191
IGOCKI LLC
11459 Huebner RoadSan AntonioTX78015IT Development/Consult$463,347
Ship My Orders Inc
4031 Industrial Center DriveLas VegasNV89030Shipping/Fulfillment$388,166
Safeguard World International Ltd
Global payroll outsourcing$228,780Suite 16 Edwin Foden Business CentrSandbachUK
Plainjoe Studios
7345 Piute Creek DriveCoronaCA92881Marketing$170,221
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K6CntrctRcvdGreaterThan100KCnt
All Other Contributions$12,081,146AllOtherContributionsAmt
Noncash Contributions$3,139NoncashContributionsAmt
Total Contributions$12,081,146TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Bible studies611710$2,530,007$2,530,007
Other book sales513130$106,206$106,206
FieldValueIRS element (for citing)
Total Program Service Revenue$2,636,213TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$179,121TotalRevenueColumnAmt
Exclusion$179,121ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$14,896,480TotalRevenueColumnAmt
Related Or Exempt Func Income$2,636,213RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$179,121ExclusionAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$2,039,024TotalAmt
Program Services$2,039,024ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$435,409TotalAmt
Program Services$371,549ProgramServicesAmt
Management And General$62,701ManagementAndGeneralAmt
Fundraising$1,159FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$2,423,228TotalAmt
Program Services$2,067,822ProgramServicesAmt
Management And General$348,958ManagementAndGeneralAmt
Fundraising$6,448FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$102,789TotalAmt
Program Services$87,713ProgramServicesAmt
Management And General$14,802ManagementAndGeneralAmt
Fundraising$274FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$371,769TotalAmt
Program Services$317,243ProgramServicesAmt
Management And General$53,537ManagementAndGeneralAmt
Fundraising$989FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$226,862TotalAmt
Program Services$193,589ProgramServicesAmt
Management And General$32,669ManagementAndGeneralAmt
Fundraising$604FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$31,644TotalAmt
Program Services$27,853ProgramServicesAmt
Management And General$3,768ManagementAndGeneralAmt
Fundraising$23FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$19,670TotalAmt
Program Services$17,313ProgramServicesAmt
Management And General$2,342ManagementAndGeneralAmt
Fundraising$15FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$1,304,852TotalAmt
Program Services$1,148,501ProgramServicesAmt
Management And General$155,383ManagementAndGeneralAmt
Fundraising$968FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$925,261TotalAmt
Program Services$818,294ProgramServicesAmt
Management And General$106,446ManagementAndGeneralAmt
Fundraising$521FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$348,792TotalAmt
Program Services$306,999ProgramServicesAmt
Management And General$41,534ManagementAndGeneralAmt
Fundraising$259FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$190,908TotalAmt
Program Services$171,629ProgramServicesAmt
Management And General$19,279ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$659,039TotalAmt
Program Services$630,514ProgramServicesAmt
Management And General$25,774ManagementAndGeneralAmt
Fundraising$2,751FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$259,062TotalAmt
Program Services$189,115ProgramServicesAmt
Management And General$69,947ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$47,445TotalAmt
Program Services$41,960ProgramServicesAmt
Management And General$5,458ManagementAndGeneralAmt
Fundraising$27FundraisingAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
Bible study classes$3,247,106$3,247,106$0$0
Bible study material$766,248$674,434$91,245$569
Other assistance$20,414$0$0$20,414

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$13,419,522TotalAmt
Program Services$12,350,658ProgramServicesAmt
Management And General$1,033,843ManagementAndGeneralAmt
Fundraising$35,021FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$9,305,235BOYAmt
EOY$3,639,219EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$5,076,588BOYAmt
EOY$12,181,988EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$40,000BOYAmt
EOY$0EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$40,698BOYAmt
EOY$21,668EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$399,729BOYAmt
EOY$408,575EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$103,139BOYAmt
EOY$206,633EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$7,421,286LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$3,933,421LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$3,639,716BOYAmt
EOY$3,487,865EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$126,717BOYAmt
EOY$128,581EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$344,484BOYAmt
EOY$705,250EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$19,076,306BOYAmt
EOY$20,779,779EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,047,850BOYAmt
EOY$635,548EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$1,137,063BOYAmt
EOY$1,413,250EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,184,913BOYAmt
EOY$2,048,798EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$12,173,172BOYAmt
EOY$15,251,628EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$4,718,221BOYAmt
EOY$3,479,353EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$16,891,393BOYAmt
EOY$18,730,981EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$19,076,306BOYAmt
EOY$20,779,779EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$1,476,958ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$1,864NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$360,766OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
ChurchYes (X)ChurchInd

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$11,093,437CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$10,585,202CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$8,055,259CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$10,549,837CurrentTaxYearMinus1YearAmt
Current Tax Year$12,081,146CurrentTaxYearAmt
Total$52,364,881TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$11,093,437CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$10,585,202CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$8,055,259CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$10,549,837CurrentTaxYearMinus1YearAmt
Current Tax Year$12,081,146CurrentTaxYearAmt
Total$52,364,881TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$52,364,881PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$107,665CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$137,301CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$102,074CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$106,652CurrentTaxYearMinus1YearAmt
Current Tax Year$179,121CurrentTaxYearAmt
Total$632,813TotalAmt
FieldValueIRS element (for citing)
Total Support$52,997,694TotalSupportAmt
Gross Receipts Rltd Activities$13,019,734GrossReceiptsRltdActivitiesAmt
Public Support CY1700.98810PublicSupportCY170Pct
Public Support PY1700.98870PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferenceSchedule A, Part II:FormAndLineReferenceDesc
ExplanationThe Organization is a church as described under 170(b)(1)(A)(i) and is not required to complete a public support schedule. Schedule A, Part II is completed to verify the church can qualify under public charity status section 170(b)(1)(A)(vi) and, therefore, qualifies to use the first listed special rule for Schedule B reporting.ExplanationTxt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$126,717BeginningYearBalanceAmt
Investment Earnings Or Losses$1,864InvestmentEarningsOrLossesAmt
End Year Balance$128,581EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$100,109BeginningYearBalanceAmt
Contributions$35,000ContributionsAmt
Investment Earnings Or Losses-$8,392InvestmentEarningsOrLossesAmt
End Year Balance$126,717EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Contributions$100,000ContributionsAmt
Investment Earnings Or Losses$109InvestmentEarningsOrLossesAmt
End Year Balance$100,109EndYearBalanceAmt
FieldValueIRS element (for citing)
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$618,153InvestmentCostOrOtherBasisAmt
Book Value$618,153BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$4,421,998InvestmentCostOrOtherBasisAmt
Depreciation$1,741,061DepreciationAmt
Book Value$2,680,937BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$2,349,424InvestmentCostOrOtherBasisAmt
Depreciation$2,192,360DepreciationAmt
Book Value$157,064BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$31,711InvestmentCostOrOtherBasisAmt
Book Value$31,711BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$3,487,865TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$15,259,110TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$1,864NetUnrealizedGainsInvstAmt
Other Revenue$360,766OtherRevenueAmt
Revenue Not Reported$362,630RevenueNotReportedAmt
Revenue Subtotal$14,896,480RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$14,896,480TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$13,419,522TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$13,419,522ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$13,419,522TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part V, Line 4:The Transformed Lives Through the Word of God Fund shall provide financial assistance to the Community Bible Study's General Fund. The purpose of the Fund is to expand and support the Vision and Mission of Community Bible Study.
Part X, Line 2:The Organization is exempt from income tax under Section 501(c)(3) of the Internal Revenue Code ("Code") and is not a private foundation under Section 509(a)(2) of the Code. The Organization evaluates the effect of uncertain tax positions, if any, and provides for those positions in accordance with the provisions of FASB ASC Topic 450, Contingencies. No tax accrual for uncertain tax positions has been recorded as management believes there are no uncertain tax positions for the Organization.
Part XI, Line 2d - Other Adjustments:Change in beneficial interest in life estate 360,766.

Schedule F IRS990ScheduleF

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp (6 entries)

RegionRegionTxtOfficesOfficesCntEmployeeEmployeeCntType Of Activities ConductedTypeOfActivitiesConductedTxtRegion Total ExpendituresRegionTotalExpendituresAmt
East Asia and the Pacific00Grants to recipients located in the region$232,921
Europe00Grants to recipients located in the region$203,754
Central America and Caribbean00Grants to recipients located in the region$151,553
South Asia00Grants to recipients located in the region$146,408
Sub-Saharan Africa00Grants to recipients located in the region$1,103,012
Middle East and North America00Grants to recipients located in the region$201,376
FieldValueIRS element (for citing)
Subtotal Offices0SubtotalOfficesCnt
Subtotal Employees0SubtotalEmployeesCnt
Continuation Total Office0ContinuationTotalOfficeCnt
Continuation Total Employee0ContinuationTotalEmployeeCnt
Total Office0TotalOfficeCnt
Total Employee0TotalEmployeeCnt
Subtotal Spent$2,039,024SubtotalSpentAmt
Continuation Spent$0ContinuationSpentAmt
Total Spent$2,039,024TotalSpentAmt

Grants To Org Outside US GrantsToOrgOutsideUSGrp (6 entries)

RegionRegionTxtPurpose Of GrantPurposeOfGrantTxtCash GrantCashGrantAmtManner Of Cash DisbursementMannerOfCashDisbursementTxtNon Cash AssistanceNonCashAssistanceAmt
East Asia and the PacificInterational entity support$232,921Wire$0
Middle East and North AfricaInterational entity support$201,376Wire$0
Sub-Saharan AfricaInterational entity support$1,103,012Wire$0
South AsiaInterational entity support$146,408Wire$0
Central America and the CaribbeanInterational entity support$151,553Wire$0
Europe (Including Iceland & Greenland)Interational entity support$203,754Wire$0
FieldValueIRS element (for citing)
Transfer To Foreign Corp0TransferToForeignCorpInd
Interest In Foreign Trust0InterestInForeignTrustInd
Foreign Corp Ownership0ForeignCorpOwnershipInd
Passive Foreign Investmest Co0PassiveForeignInvestmestCoInd
Foreign Partnership0ForeignPartnershipInd
Boycott Countries0BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part I, Line 2:Our goal is for each country to have a ministry partner organization that is self-determined, self-directed, and self-funded. Grants are made to these partner organizations to assist with startup costs and sometimes translation costs. Grants also are made to partner organizations to assist with startup costs and sometimes translation costs. Grants also are made to parter organizations assisting us in establishing these national ministries. The partner organizations are required to request funding, which must be approved by the Regional Director, and to report back to the Regional Director on how the funds were used by completing an acknowledgement of funds received document.
Part I, line 3:Expenditures are accounted for using the accrual method of accounting.
Part III Accounting Method:

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Idemnification Gross Up PmtsYes (X)IdemnificationGrossUpPmtsInd
Written Policy Ref T And E Expnss0WrittenPolicyRefTAndEExpnssInd
Substantiation Required0SubstantiationRequiredInd
Compensation CommitteeYes (X)CompensationCommitteeInd
Independent ConsultantYes (X)IndependentConsultantInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsYes (1)AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonKimm CarrPersonNm
TitleExecutive DirectorTitleTxt
Base Compensation Filing Org$159,271BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$7,964DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$1,388NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$168,623TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part I, Line 1a:Yearly bonuses for employees include a gross-up amount to cover taxes. Total amount is included as taxable compensation for all that receive any bonus.
Part I, Line 7:The Organization provided non-fixed bonuses to officers and highest compensated employees. All bonus amounts were approved by independent members of the Board.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section B, line 11bThe Form 990 was prepared by an independent CPA firm, reviewed by the Director of Finance and Executive Director in detail, and then emailed to the full Board of Trustees for their review before it was filed with the IRS.
Form 990, Part VI, Section B, line 12cThe Board of Trustees and officers sign conflict of interest statements annually. The Director of Finance and the Audit Committee review the statements. Should a conflict occur, the documents are sent to the Audit & Compliance Committee for further review and discussion. Should any conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship.
Form 990, Part VI, Section B, line 15The Compensation Committee, with approval of the independent Board of Trustees, established the compensation for the Executive Director. The compensation "package" is reviewed and adjusted annually, as appropriate, by the independent Board. A compensation survey and an independent compensation consultant were used in this process. The compensation approval is documented in the board minutes. The Executive Director sets compensation for the other officers. Comparability data and an independent compensation consultant are used in this process. The process is documented in written agreements maintained by Human Resources.
Form 990, Part VI, Section C, line 19The organization's Form 990 and financial statements are made availiable on the organization's website. The organization's conflict of interest policy and governing documents are made availiable to the public upon request.
Form 990, Part XI, line 9:Change in beneficial interest in life estate 360,766.

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