2020-04-29T11:31:17-05:00 2019-08-31 363990892 Capin Crouse LLP 1000 Texan Trail STE 125 Grapevine TX 76051 990 2018-09-01 383739504 BSF International LLC BSFI 2104924676 19001 Huebner Road San Antonio TX 78258 Richard Mazur CFO 2104924676 2020-04-29 1 Ted R Batson Jr P00721951 8173286510 139.146.132.42 2020-04-29 12:31:11 ED P B192CC0D102847318814F28D1D78F3A4F74CC717 0D4D5BBFF3946A649DBC6DD481CDA62344CC8927 2018 2020-09-23 17:36:50Z Susan C Rowan 19001 Huebner Road San Antonio TX 78258 4313586 0 X www.bsfinternational.org X LLC 2005 TX Global in-depth Bible classes producing passionate commitment to Christ, His Word, and His Church. 13 12 0 26407 0 0 4264693 4284922 0 0 16461 28664 0 0 4281154 4313586 0 0 0 0 775600 403107 0 0 0 3608381 2879370 4383981 3282477 -102827 1031109 3165977 4155109 44648 2671 3121329 4152438 BSF International, LLC, administers Bible study classes across the world in support of Bible Study Fellowship, an interdenominational lay Christian organization. 0 0 1163660 Provision of facilities and costs associated with Bible study classes and leadership training outside the U.S. 755483 BSF International, LLC, conducts Bible Study Fellowship classes outside the United States. Worldwide there are 1,290 classes plus 4,575 satellite discussion groups where members meet weekly for in-depth Bible study. These classes and groups meet in 37 different countries. In addition, BSF hosts 726 online discussion groups that allow class members in 110 different countries to participate in weekly small group discussions over their computer or connected devices. These online discussion groups have grown out of BSF's strategic investment in technology and digital options as they seek to reach people of all ages, races, countries and cultures with in-depth Bible study. The organization's mission is: global, in-depth Bible classes producing passionate commitment to Christ, His Word and His Church. 701037 Production and delivery of materials used in Bible study classes and leadership training outside the U.S. 2620180 1 1 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 X 11 0 1 0 0 1 BH BD BR CH EC FR GH IN JA KE KS MA MY NI PE RP SF SZ TW UG UK VM ZI ET TZ TH MU AS CA HK ID BM NZ SN 0 0 0 0 0 0 0 0 0 0 X 13 12 0 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 0 0 X X Richard Mazur CFO 2104924676 19001 Huebner Road San Antonio TX 78258 X Susan C Rowan Executive Director 9.00 31.10 X X 0 237416 45346 G Bruce P Smith Chairman 0.80 4.10 X X 0 0 0 Anthony Tan Vice Chairman 0.80 4.20 X X 0 0 0 K Steve Gately Treasurer 0.80 4.30 X X 0 0 0 Suzanne Sloan Secretary 0.80 4.10 X X 0 0 0 Dr Garth Bolinder Director 0.80 4.20 X 0 0 0 Dr Mark Bailey Director 0.80 4.00 X 0 0 0 Dr Walt Kaiser Director 0.80 4.00 X 0 0 0 Dr John H Amuasi Director (Part Year) 0.80 4.00 X 0 0 0 Pamela Bunn Director 0.80 4.00 X 0 0 0 Michael T Duke Director 0.80 4.00 X 0 0 0 Dr Bryan Carter Director 0.80 4.00 X 0 0 0 Gavin Oyas Director 0.80 4.00 X 0 0 0 Dr Mark Strauss Director 0.80 4.00 X 0 0 0 Richard S Mazur Chief Financial Officer 9.00 31.10 X 0 166349 19323 Robert A Birkeneder Chief Operating Officer 9.00 31.10 X 0 133774 15205 Debbie Young Chief Class Officer 2.00 38.00 X 0 107991 18172 0 645530 98046 0 0 1 0 0 4284922 4284922 28664 28664 4313586 0 0 28664 329101 129494 199607 7850 7850 31032 9560 21472 35124 35124 11090 11090 48126 48126 700376 700376 1864 1414 450 1747 1715 32 235814 235814 338 139 199 2915 2211 704 26696 18693 8003 Church Facilities 974061 974061 Admin Support 408325 78685 329640 Area Advisor Expenses 389662 389662 Institute / Training 57754 57754 20602 20602 3282477 2620180 662297 0 X 1866716 2825461 304733 571887 486671 220113 22173 20001 17535 5382 2466 197146 308043 7231 0 503064 3165977 4155109 22527 2671 22121 0 44648 2671 X 1746921 2752686 1374408 1399752 3121329 4152438 3165977 4155109 1031109 0 X X 0 1 X 1 0 X X X 1 Bible Study Fellowship 941514010 7 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 Schedule A, Part II The organization has determined that, notwithstanding its classification as an organization described in section 509(a)(3), it nonetheless meets the public support test applicable to organizations described in section 170(b)(1)(A)(vi) and is therefore permitted to use the first special rule listed on page 1 of Schedule B in determining the threshold for listing donors on Schedule B, Part I. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 20001 17535 2466 2466 Intercompany Receivables 503064 503064 East Asia and the Pacific 6 16 Program Services Bible Study Classes 1828510 Sub-Saharan Africa 1 5 Program Services Bible Study Classes 193156 Europe 1 8 Program Services Bible Study Classes 242035 North America 1 4 Program Services Bible Study Classes 119666 South Asia 0 1 Program Services Bible Study Classes 37943 South America 0 0 Program Services Bible Study Classes 12180 9 34 0 0 9 34 2433490 0 2433490 0 0 0 0 0 0 Part I, line 3: Activity is recorded using monthly financial reports that are submitted and reviewed by our office, using the accrual method of accounting. 0 1 0 0 0 0 0 0 0 Susan C Rowan Executive Director 0 237213 0 203 0 0 0 31875 0 14359 0 283650 0 0 Richard S Mazur Chief Financial Officer 0 166146 0 203 0 0 0 8406 0 11805 0 186560 0 0 Part I, Line 4b Bible Study Fellowship, a related organization, made the following payments to a Rabbi Trust: Susan Rowan $20,000. Form 990, Part VI, Section A, line 6 The sole member of BSF International LLC is Bible Study Fellowship, a supported organization of BSF International LLC. Bible Study Fellowship is a California not-for-profit, and an organization described in Section 501(c)(3) of the Internal Revenue Code. Form 990, Part VI, Section A, line 7a The organization's sole member, Bible Study Fellowship, is entitled to elect the board of directors of BSF International LLC. As reported on Schedule A, Part I, BSF International LLC is a Type 1 supporting organization of Bible Study Fellowship. Form 990, Part VI, Section A, line 7b Per the organization's governing documents, all powers of the organization and business affairs shall be managed under the direction of the organization's sole member, Bible Study Fellowship. Form 990, Part VI, Section A, line 8b The organization does not have any committees with authority to act on behalf of the governing body. Therefore, this line was answered no in accordance with the instructions. Form 990, Part VI, Section B, line 11b Form 990 is prepared by an independent CPA firm and is reviewed in detail by the Director of Finance and CFO for accuracy. The return is then provided to the board of directors for their review prior to being filed with the IRS. Form 990, Part VI, Section B, line 12c The organization requires the board of directors and officers to complete a conflict of interest disclosure statement annually. The board as a whole is responsible for oversight of the policy, and monitoring for any potential conflicts. Should any potential 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 15 BSF International LLC does not compensate any of its officers, directors or key employees. Therefore, Lines 15a and 15b were answered no in accordance with the instructions. Some of the officers are compensated, however, by Bible Study Fellowship (BSF), a related organization. The compensation committee of the BSF Board of Directors determines compensation for the CEO, top executives, and key employees. Comparability data provided by the HR manager is used in the process and the decisions are subject to board approval and are documented in the board minutes. Compensation packages are reviewed on an annual basis for appropriateness. Form 990, Part VI, Section C, line 19 The organization makes its governing documents, conflict of interest policy, and financial statements available upon request. Form 990, Part VII, Section A, Column (E) & (F) - Comp. From Related Orgs: Amounts listed in column (E) and (F) represent compensation paid by Bible Study Fellowship. BSF International, LLC, did not compensate any trustees, directors, officers, or key employees directly. Form 990, Part X, Lines 27-29 In accordance with the principles of FASB ASU 2016-14 (ASC 958), the organization has implemented required changes to its audited financial statements for the period ended 8/31/2019. The 2018 Form 990 and its associated schedules were not updated to reflect changes made by this standard. Thus, we have reported the revised net asset categories from the audited financial statements as follows on Form 990, Part X, Lines 27-29: Line 27 - Net assets without donor restrictions $ 2,752,686 Line 29 - Net assets with donor restrictions $ 1,399,752 Total net assets $ 4,152,438 Form 990, Part XII, Line 2c - Explanation of Committee Overseeing Audit: The audit committee of a related organization, Bible Study Fellowship, is responsible for oversight of the audit of the organization's consolidated financial statements, and selection of the independent accounting firm used. This process has not changed from the prior year. Bible Study Fellowship 19001 Huebner Rd San Antonio TX 78258 941514010 Bible Study Classes CA 501(c)(3) Line 7 N/A 0 BSF Global Impact Corp 19001 Huebner Rd San Antonio TX 78258 465517597 Support of Bible Study Fellowship TX 501(c)(3) Line 12a, I Bible Study Fellowship 0 BSF International Properties Corp 19001 Huebner Rd San Antonio TX 78258 364772025 Support of Bible Study Fellowship TX 501(c)(2) Bible Study Fellowship 0 BSF International (UK) Limited 20 Brimmond Drive Westhill Aberdeenshire UK AB32 6SZ Bible Study Classes UK BSF International LLC 0 Bible Study Fellowship (Singapore) 271 Bukit Timah Road 03-04 Balmor Singapore SN Bible Study Classes SN BSF International LLC 0 BSF International (Australia) Limited PO Box 373 Kilsyth Vic AS 3137 Bible Study Classes AS BSF International LLC 0 Bible Study Fellowship (Hong Kong) Flat 1 22/F Block B Greenville G Wanchai HK Bible Study Classes HK BSF International LLC 0 BSF International (Canada) Limited 107 Maple Drive Port Moody British Columbia CA V3H 0A7 Bible Study Classes CA BSF International LLC 0 BSF International (New Zealand) 66 Pencarrow Road RD 3 Tamahere Hamilton NZ 3283 Bible Study Classes NZ BSF International LLC 0 BSF Foundation (Indonesia) Graha Semesta lantai 1 Jl Kebayor Jakarta ID 12210 Bible Study Classes ID BSF International LLC 0 BSF International LLC (Kenya) PO Box 73801 Nairobi KE 00200 Bible Study Classes KE BSF International LLC 0 BSF International LLC (Uganda) Office E 08 2nd Floor Ntinda Cnt Kampala UG BIble Study Classes UG BSF International LLC 0 BSF International (Philippines) Unit 801 Fort Legends Towers Brgy Global City RP Bible Study Classes RP BSF International LLC 0 Taiwan BSF Bible Study Fellowship 162 Chien Kang Rd 14 Floor Taipei Taiwan CH Bible Study Classes CH BSF International LLC 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 1 Bible Study Fellowship N Bible Study Fellowship O Bible Study Fellowship (Hong Kong) S 505561 Cash Transfer BSF International (Canada) Limited Q 194810 Cash Transfer BSF International (Canada) Limited R 50504 Cash Transfer Bible Study Fellowship (Singapore) Q 145190 Cash Transfer BSF International (Philippines) Inc S BSF International (UK) Limited P 306169 Cash Transfer BSF International LLC (Kenya) S Schedule R, Part II BSF International LLC has affiliate branch organizations that represent its operations in Australia, the United Kingdom, Singapore, Hong Kong, Canada, New Zealand, Indonesia, Kenya, Uganda, Taiwan and the Philippines. Per our interpretation of the Form 990 instructions and in order to file a complete and accurate return, the affiliate branch organizations' operations are included in the financial activity reported on this Form 990 and the affiliate branch organizations are reported in Schedule R, Part II as related tax-exempt organizations.