2019-05-20T15:15:35-05:00 2018-08-31 363990892 Capin Crouse LLP 1000 Texan Trail STE 125 Grapevine TX 76051 990 2017-09-01 383739504 BSF International LLC BSFI 2104924676 19001 Huebner Road San Antonio TX 78258 Richard Mazur CFO 2104924676 2019-05-20 1 Ted R Batson Jr P00721951 8173286510 139.146.132.42 2019-05-20 16:15:27 ED P F7BD54A641F6CED647C289ECBCC9B7E0897B11B1 D011365EDF863E6A791080D7DAC99DCFDF1A3852 2017 2019-02-21 02:37:17Z Susan C Rowan 19001 Huebner Road San Antonio TX 78258 4281154 0 X www.bsfinternational.org X LLC 2005 TX Global in-depth Bible classes producing passionate commitment to Christ, His Word, and His Church. 12 11 7 26407 0 0 4382580 4264693 0 0 14902 16461 0 0 4397482 4281154 0 0 0 0 966770 775600 0 0 0 3644064 3608381 4610834 4383981 -213352 -102827 3330512 3165977 106356 44648 3224156 3121329 BSF International, LLC administers Bible study classes across the world in support of Bible Study Fellowship, an interdenominational lay Christian organization. 0 0 1932547 BSF International, LLC, conducts Bible Study Fellowship classes outside the U.S. BSF operates more than 1,250 classes plus 4,200 satellite discussion groups that meet weekly for in-depth Bible study in 37 different countries. In addition, BSF hosts more than 570 online discussion groups that allow class members in 110 countries to participate in weekly online small group discussions. These groups have grown out of BSF's strategic investment in technology and digital options to reach people of all ages, races, countries and cultures with in-depth Bible study. The organization's mission is to offer global, in-depth Bible classes producing passionate commitment to Christ, His Word and His Church. Their vision is to magnify God and mature His people. 1129625 Provision of facilities and costs associated with Bible study classes and leadership training outside the U.S. 698289 Production and delivery of materials used in Bible study classes and leadership training outside the U.S. 3760461 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 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 14 0 1 7 1 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 X 12 11 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 223698 49250 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 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 Richard S Mazur Chief Financial Officer 9.00 31.10 X 0 158882 21156 Robert A Birkeneder Chief Operating Officer 9.00 31.10 X 0 127598 17987 Edgar Trono Part Year Director - Global Initiati 40.00 X 178689 0 4174 Debbie Young Chief Class Officer 2.00 38.00 X 0 102710 22296 178689 612888 114863 1 0 1 0 0 X 4264693 4152 4264693 16461 16461 4281154 0 0 16461 679956 523874 156082 8019 967 7052 71701 43523 28178 15924 4911 11013 24869 10087 14782 46956 46956 108874 94760 14114 686464 686464 8308 6083 2225 2220 1516 704 390855 390840 15 944 135 809 2915 2135 780 25482 16307 9175 Church Facilities 974031 974031 Area Advisor Expenses 620659 620659 Admin Support 567198 235563 331635 Institute / Training 126735 126735 21871 21871 4383981 3760461 623520 0 X 2094181 1866716 2748 304733 482218 571887 1964 537940 220113 8745 3363 8297 5382 158974 197146 44190 0 3330512 3165977 106356 22527 0 22121 106356 44648 X 1969777 1746921 1254379 1374408 3224156 3121329 3330512 3165977 -102827 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 8745 3363 5382 5382 Intercompany Payables 22121 22121 East Asia and the Pacific 6 16 Program Services Bible Study Classes 2077375 Sub-Saharan Africa 1 5 Program Services Bible Study Classes 397615 Europe 1 8 Program Services Bible Study Classes 546275 North America 1 4 Program Services Bible Study Classes 246948 South Asia 0 1 Program Services Bible Study Classes 43741 South America 0 0 Program Services Bible Study Classes 16717 Central America and the Caribbean 0 0 Program Services Bible Study Classes 3039 Middle East and North Africa 0 0 Program Services Bible Study Classes 3633 9 34 0 0 9 34 3335343 0 3335343 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 0 0 0 0 0 0 0 0 Susan C Rowan Executive Director 0 223495 0 203 0 0 0 29408 0 21332 0 274438 0 0 Richard S Mazur Chief Financial Officer 0 158679 0 203 0 0 0 6896 0 15723 0 181501 0 0 Edgar Trono Part Year Director - Global Initiati 109591 0 0 0 69098 0 0 0 4748 0 183437 0 0 0 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 Birectors 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 VII, Section A, Column (F) - Estimated Other Compensation The majority of the amounts listed in column (F) represent a change in the actuarial value of the related organization's defined benefit pension plan. This represents a change in the value of the plan, not a disbursal of additional compensation. Exact amounts associated with the increase for each individual are as follows: Susan C. Rowan $20,000 Form 990, Part X, Lines 27-29: Bible Study Fellowship has elected to early adopt the principles of FASB ASU No. 2016-14 (ASC 958) for its audited financial statements for the period ended 8/31/2018. To date, Form 990 and its associated schedules have not been updated to reflect changes made by this standard. Thus, we have included the net asset categories in our audited financial statements on existing Form 990, Part X, Lines 27-29 as follows: Net assets without donor restrictions $ 1,746,921 Net assets with donor restrictions $ 1,374,408 ----------- Total net assets $ 3,121,329 Unrestricted net assets $ 1,746,921 Temporarily restricted net assets $ 1,374,408 Permanently restricted net assets $ 0 ----------- Total net assets $ 3,121,329 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 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 9 Montford Drive Liverpool UK L19 3RJ 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 E 18/F Blk 4 Pokfulam Garden Pokfulam 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) Chedworth 12 Lynwood Place Hamilton NZ 3210 Bible Study Classes NZ BSF International LLC 0 BSF Foundation (Indonesia) Jl Dr Sharajo no 246 Jakarta ID 12870 Bible Study Classes ID BSF International LLC 0 BSF International LLC (Kenya) 19001 Huebner Rd San Antonio TX 78258 Bible Study Classes TX BSF International LLC 0 BSF International LLC (Uganda) 19001 Huebner Rd San Antonio TX 78258 Bible Study Classes TX BSF International LLC 0 BSF International (Liberia) 19001 Huebner Rd San Antonio TX 78258 Bible Study Classes TX 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 BSF International (Australia) Limited P BSF International (Australia) Limited S Bible Study Fellowship (Hong Kong) S BSF International (Canada) Limited Q BSF International (Canada) Limited R Bible Study Fellowship (Singapore) Q BSF International (New Zealand) Q BSF International (Philippines) Inc S BSF International (UK) Limited P Form 990, Part II - Related Tax-Exempt Organizations All foreign organizations reported in Sch. R, Part II are affiliate organizations that represent the organization's operations in the respective foreign country. Per our interpretation of the Form 990 instructions and in order to file a complete and accurate return, we included these operations in the financial activity reported on this Form 990 and are reporting affiliate organizations in Schedule R, Part II as a related tax-exempt organization.