2017-06-20T13:31:39-05:00 2016-08-31 363990892 Capin Crouse LLP 1000 Texan Trail STE 125 Grapevine TX 76051 990 2015-09-01 383739504 BSF International LLC BSFI 2104924676 19001 Huebner Road San Antonio TX 78258 Richard Mazur CFO 2104924676 2017-06-20 1 Daren Daiga P01074795 8173286510 2015 2018-03-14 21:41:22Z Susan C Rowan 9001 Huebner Road San Antonio TX 78258 7104704 0 X www.bsfinternational.org X LLC 2005 TX Global in-depth Bible classes producing passionate commitment to Christ, His Word, and His Church. 11 10 14 9646 0 0 4406996 7090691 0 0 13035 14013 0 0 4420031 7104704 0 0 0 0 1360928 1358894 0 0 0 2998632 2996590 4359560 4355484 60471 2749220 2240712 3633332 126963 195824 2113749 3437508 BSF International administers Bible study classes across the world in support of Bible Study Fellowship, an interdenominational lay Christian organization. 0 0 2091449 BSF International, LLC conducts Bible Study Fellowship classes outside the U.S. Bible Study Fellowship offers in-depth Bible study classes for people of all ages and backgrounds, reaching more than 390,000 adults and 77,000 children worldwide in over 1,100 classes and 40 countries. 1158944 Provision of facilities and costs associated with Bible study classes and leadership training outside the U.S. 691537 Production and delivery of materials used in Bible study classes and leadership training outside the U.S. 3941930 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 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 14 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 IT MU WA AS CA HK ID BM NZ SN 0 0 0 0 0 0 0 0 X 11 10 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 31.00 X X 0 212147 108419 G Bruce P Smith Chairman 0.80 4.00 X X 0 0 0 Anthony Tan Vice Chairman 0.80 4.20 X X 0 0 0 K Steve Gately Treasurer 0.80 4.20 X X 0 0 0 Suzanne Sloan Secretary 0.80 4.00 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 Richard S Mazur Chief Financial Officer 9.00 31.00 X 0 153487 78371 Robert A Birkeneder Chief Operating Officer 9.00 31.00 X 0 125164 49604 Edgar Trono Director - Global Initiati 40.00 0.00 X 102992 0 10989 Debbie Young Chief Class Officer 2.00 38.00 X 0 101234 16745 102992 592032 264128 1 0 1 0 0 X 1744396 5346295 4800 7090691 14013 14013 7104704 0 0 14013 1000 1000 807214 652641 154573 194573 164797 29776 194524 177842 16682 161583 150946 10637 10015 9204 811 30579 30579 19254 19254 680265 680265 3820 3070 750 169322 169322 2886 2886 14180 11537 2643 Church Facilities 1001066 1001066 Area Advisor Expenses 567275 567275 Admin Support 234308 86459 147849 Institute / Training 162303 162303 101317 101317 4355484 3941930 413554 0 1630887 2930250 285188 117201 14538 4711 20732 12247 19004 43560 4549 0 5185 4549 265178 520814 2240712 3633332 126963 146559 0 49265 126963 195824 X 815396 1747844 1298353 1689664 2113749 3437508 2240712 3633332 2749220 -1425461 0 X X 0 1 X 1 0 X X X 1 Bible Study Fellowship 941514010 7 1 0 0 1 0 0 4614870 4397330 1700360 4406996 7092691 22212247 4614870 4397330 1700360 4406996 7092691 22212247 22212247 9737 4875 4847 13035 14013 46507 22258754 671 0.99790 X 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4549 4549 4549 Area Advisor Advances 518846 Other Assets 1968 520814 Due to related organization 49265 49265 X Part X, Line 2: The consolidated financial statement effects of a tax position taken or expected to be taken are recognized in the consolidated financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the consolidated statements of activities. As of August 31, 2016, BSF International, LLC had no uncertain tax positions that qualify for recognition or disclosure in the consolidated financial statements. BSF International, LLC files informational tax returns in the United States. BSF International LLC is generally no longer subject to United States federal and state income tax examinations by tax authorities for years before 2012. East Asia and the Pacific 4 15 Program Services Bible Study Classes 2163322 Sub-Saharan Africa 1 7 Program Services Bible Study Classes 531937 Europe (Including Iceland & Greenland) 1 5 Program Services Bible Study Classes 232961 North America 1 4 Program Services Bible Study Classes 229438 South Asia 0 2 Program Services Bible Study Classes 34412 South America 0 0 Program Services Bible Study Classes 25415 Central America and the Caribbean 0 0 Program Services Bible Study Classes 2881 Middle East and North Africa 0 0 Program Services Bible Study Classes 1378 7 33 0 0 7 33 3221744 0 3221744 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 211944 0 203 0 0 0 95236 0 14673 0 322056 0 0 Richard S Mazur Chief Financial Officer 0 153284 0 203 0 0 0 66172 0 13428 0 233087 0 0 Robert A Birkeneder Chief Operating Officer 0 124947 0 217 0 0 0 36104 0 14963 0 176231 0 0 Part I, Line 4b Bible Study Fellowship, a related organization, made the following payments to Rabbi Trusts: Susie Rowan $77,524, Richard Mazur $29,692, Robert Birkeneder $18,310. Part II, Column (C), Lines 1-3: Amounts listed represent an increase in the actuarial value of the organization's defined benefit pension plan. This change represents a change in the value of the plan, not a dispersal of additional compensation. 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 11 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 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 dispersal of additional compensation. Exact amounts associated with the increase for each individual are as follows: Susan C. Rowan $17,712 Richard S. Mazur $36,480 Robert A. Birkeneder $17,794 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 11a, 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 (Australasia) 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 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 Bible Study Fellowship C Bible Study Fellowship N Bible Study Fellowship O Bible Study Fellowship R Bible Study Fellowship (Hong Kong) S BSF International (Canada) Limited S Bible Study Fellowship (Singapore) S BSF International (Australasia) Limited S BSF International (UK) Limited S Form 990, Part II - Related Tax-Exempt Organizations All foreign organizations reported in Sch R, Part II are affiliate organizations that represent the organizations operations in the respective foreign country. Per our interpretations 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 the affiliate organization in Schedule R, Part II as a related tax-exempt organization.