COMMUNITY BIBLE STUDY: Form 990, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- COMMUNITY BIBLE STUDY (EIN 51-0233462)
- Tax period
- 2015-07-01 to 2016-06-30
- Filed
- 2017-01-19
- IRS object ID
- 201720199349301112
- Schema version
- 2015v3.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2017-01-19T15:38:08-06:00 | ReturnTs |
| Tax Period End | 2016-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 363990892 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Capin Crouse LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2435 Research Parkway STE 200 | AddressLine1Txt |
| City | Colorado Springs | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80920 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2015-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 510233462 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Community Bible Study | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | COMM | BusinessNameControlTxt |
| Phone | 7199557777 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 790 Stout Road | AddressLine1Txt |
| City | Colorado Springs | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80921 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Kimm Carr | PersonNm |
| Person Title | Executive Director | PersonTitleTxt |
| Phone | 7199557777 | PhoneNum |
| Signature | 2017-01-19 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Daren Daiga | PreparerPersonNm |
| PTIN | P01074795 | PTIN |
| Phone | 7195286225 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Kimm Carr | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 790 Stout Road | AddressLine1Txt |
| City | Colorado Springs | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80921 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $11,710,862 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.communitybiblestudy.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1978 | FormationYr |
| Legal Domicile State | VA | LegalDomicileStateCd |
| Activity Or Mission | Provide materials for & conduct Bible study classes. | ActivityOrMissionDesc |
| Voting Members Governing Body | 11 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 11 | VotingMembersIndependentCnt |
| Total Employee | 38 | TotalEmployeeCnt |
| Total Volunteers | 15350 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $8,693,459 | PYContributionsGrantsAmt |
| CY Contributions Grants | $8,882,157 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,417,397 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,724,181 | CYProgramServiceRevenueAmt |
| PY Investment Income | $933 | PYInvestmentIncomeAmt |
| CY Investment Income | -$2,966 | CYInvestmentIncomeAmt |
| PY Other Revenue | $96,632 | PYOtherRevenueAmt |
| CY Other Revenue | $98,843 | CYOtherRevenueAmt |
| PY Total Revenue | $11,208,421 | PYTotalRevenueAmt |
| CY Total Revenue | $11,702,215 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $368,004 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $448,535 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,433,864 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,349,406 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $34,620 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $8,016,104 | PYOtherExpensesAmt |
| CY Other Expenses | $7,830,402 | CYOtherExpensesAmt |
| PY Total Expenses | $10,817,972 | PYTotalExpensesAmt |
| CY Total Expenses | $10,628,343 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $390,449 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,073,872 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $10,027,360 | TotalAssetsBOYAmt |
| Total Assets EOY | $11,433,840 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,496,783 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,815,062 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $8,530,577 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $9,618,778 | NetAssetsOrFundBalancesEOYAmt |
| Mission | To make disciples of the Lord Jesus Christ in our communities through caring, in-depth Bible study, available to all. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $6,190,115 | ExpenseAmt |
| Revenue | $2,199,777 | RevenueAmt |
| Desc | Write, edit, print, record (audio & video), teach and distribute Bible study lesson materials for about 75,000 adults and 26,000 children and teens in almost 700 classes throughout the United States. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,909,787 | ExpenseAmt |
| Grant | $448,535 | GrantAmt |
| Revenue | $51,631 | RevenueAmt |
| Desc | Provide Bible study lesson materials and leadership training to individuals in almost 100 countries, which have been translated into 66 heart languages for conducting about 10,000 Bible study classes attended by almost 280,000 people globally. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,455,226 | ExpenseAmt |
| Revenue | $472,773 | RevenueAmt |
| Desc | Expanding leadership development and training for volunteer staff involving semi-annual training events for local class leadership, bi-annual Teaching Director's Conference, and ongoing, national Leadership Development seminars available for the appproximately 15,000 local class leaders in the adult, student, children's and InPrison programs. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $9,555,128 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | Yes (1) | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | Yes (1) | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| IRP Document | 51 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 38 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 11 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 11 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | HI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MD | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MN | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NH | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | TN | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WV | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Cortnie McLane | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7199557777 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 790 Stout Road | AddressLine1Txt |
| City | Colorado Springs | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80921 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| Marty Pickett | ||||||
| Board Chair | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Gayle Kelly | ||||||
| Vice Chair | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| James Smith | ||||||
| Vice Chairman (Part Year) | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Andy Jordan | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Bob Mann | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Cheryl Mayne | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Dee Trent | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Helen Dupre | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Kelly Cassels part year | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Lance Beckett | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Debbie Crocket | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Deb Crowe | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Roger Klassen | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Daniel Winter | ||||||
| Treasurer | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Kimm Carr | ||||||
| Executive Director | 40.00 | Yes (X) | $125,050 | $0 | $4,328 | |
| Jacquie Parker | ||||||
| Secretary | 40.00 | Yes (X) | $43,857 | $0 | $5,367 | |
| Tim Chase | ||||||
| Director of Ministry Service Center | 40.00 | Yes (X) | $99,254 | $0 | $21,329 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $268,161 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $31,024 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Olive Technology | |||||
| 5350 N Academy Blvd Ste 202 | Colorado Springs | CO | 80918 | IT Services | $414,720 |
| Igocki | |||||
| 26910 Millstone Cove | Boerne | TX | 78015 | IT Services | $120,943 |
| UPS | |||||
| Lockbox 577 | Carol Stream | IL | 60132 | Mailing Services | $112,380 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $8,882,157 | AllOtherContributionsAmt |
| Noncash Contributions | $9,915 | NoncashContributionsAmt |
| Total Contributions | $8,882,157 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Bible studies | 900099 | $2,199,777 | $2,199,777 |
| Leadership conferences | 900099 | $472,773 | $472,773 |
| International programs | 900099 | $51,631 | $51,631 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,724,181 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $681 | TotalRevenueColumnAmt |
| Exclusion | $681 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $98,843 | TotalRevenueColumnAmt |
| Exclusion | $98,843 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $5,000 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $415 | SecuritiesAmt |
| Other | $8,232 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$415 | SecuritiesAmt |
| Other | -$3,232 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$3,647 | TotalRevenueColumnAmt |
| Exclusion | -$3,647 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $11,702,215 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,724,181 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $95,877 | ExclusionAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $448,535 | TotalAmt |
| Program Services | $448,535 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $309,852 | TotalAmt |
| Program Services | $260,276 | ProgramServicesAmt |
| Management And General | $49,576 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,648,159 | TotalAmt |
| Program Services | $1,339,905 | ProgramServicesAmt |
| Management And General | $295,762 | ManagementAndGeneralAmt |
| Fundraising | $12,492 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,418 | TotalAmt |
| Program Services | $35,774 | ProgramServicesAmt |
| Management And General | $6,644 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $191,673 | TotalAmt |
| Program Services | $135,978 | ProgramServicesAmt |
| Management And General | $55,695 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $157,304 | TotalAmt |
| Program Services | $128,848 | ProgramServicesAmt |
| Management And General | $27,524 | ManagementAndGeneralAmt |
| Fundraising | $932 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,426 | TotalAmt |
| Management And General | $44,426 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,320 | TotalAmt |
| Management And General | $22,320 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $248,975 | TotalAmt |
| Program Services | $224,451 | ProgramServicesAmt |
| Management And General | $23,552 | ManagementAndGeneralAmt |
| Fundraising | $972 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $64,134 | TotalAmt |
| Program Services | $56,547 | ProgramServicesAmt |
| Management And General | $6,902 | ManagementAndGeneralAmt |
| Fundraising | $685 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $211,116 | TotalAmt |
| Program Services | $114,741 | ProgramServicesAmt |
| Management And General | $90,035 | ManagementAndGeneralAmt |
| Fundraising | $6,340 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $375,520 | TotalAmt |
| Program Services | $371,765 | ProgramServicesAmt |
| Management And General | $3,755 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $885,470 | TotalAmt |
| Program Services | $884,645 | ProgramServicesAmt |
| Management And General | $825 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $353,030 | TotalAmt |
| Program Services | $321,175 | ProgramServicesAmt |
| Management And General | $31,855 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,047,859 | TotalAmt |
| Program Services | $977,992 | ProgramServicesAmt |
| Management And General | $69,867 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $454,213 | TotalAmt |
| Program Services | $331,660 | ProgramServicesAmt |
| Management And General | $117,017 | ManagementAndGeneralAmt |
| Fundraising | $5,536 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Bible study programs | $2,242,267 | $2,207,079 | $35,188 | |
| Childcare for classes | $967,006 | $967,006 | ||
| Bible study materials | $793,083 | $708,189 | $77,231 | $7,663 |
| Human resources | $120,983 | $40,562 | $80,421 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,628,343 | TotalAmt |
| Program Services | $9,555,128 | ProgramServicesAmt |
| Management And General | $1,038,595 | ManagementAndGeneralAmt |
| Fundraising | $34,620 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,375,514 | BOYAmt |
| EOY | $4,718,044 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $772,013 | BOYAmt |
| EOY | $817,485 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,700 | BOYAmt |
| EOY | $6,273 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $89,075 | BOYAmt |
| EOY | $42,085 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $69,615 | BOYAmt |
| EOY | $52,350 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $7,349,620 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,798,667 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,483,122 | BOYAmt |
| EOY | $5,550,953 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $232,321 | BOYAmt |
| EOY | $246,650 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,027,360 | BOYAmt |
| EOY | $11,433,840 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $213,887 | BOYAmt |
| EOY | $239,602 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,282,896 | BOYAmt |
| EOY | $1,575,460 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,496,783 | BOYAmt |
| EOY | $1,815,062 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,081,046 | BOYAmt |
| EOY | $6,929,170 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,449,531 | BOYAmt |
| EOY | $2,689,608 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,530,577 | BOYAmt |
| EOY | $9,618,778 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,027,360 | BOYAmt |
| EOY | $11,433,840 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $1,073,872 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $14,329 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $7,179,611 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,745,023 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,127,480 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8,693,459 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,882,157 | CurrentTaxYearAmt |
| Total | $40,627,730 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $7,179,611 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,745,023 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,127,480 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8,693,459 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,882,157 | CurrentTaxYearAmt |
| Total | $40,627,730 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $40,627,730 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,067 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $49,228 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $76,158 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $97,565 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $99,524 | CurrentTaxYearAmt |
| Total | $326,542 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $40,954,272 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $13,002,589 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.99200 | PublicSupportCY170Pct |
| Public Support PY170 | 0.99420 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $618,153 | OtherCostOrOtherBasisAmt |
| Book Value | $618,153 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,079,356 | OtherCostOrOtherBasisAmt |
| Depreciation | $861,755 | DepreciationAmt |
| Book Value | $3,217,601 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $620,237 | OtherCostOrOtherBasisAmt |
| Depreciation | $517,439 | DepreciationAmt |
| Book Value | $102,798 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,031,874 | OtherCostOrOtherBasisAmt |
| Depreciation | $419,473 | DepreciationAmt |
| Book Value | $1,612,401 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $5,550,953 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $11,716,544 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $14,329 | OtherRevenueAmt |
| Revenue Not Reported | $14,329 | RevenueNotReportedAmt |
| Revenue Subtotal | $11,702,215 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $11,702,215 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $10,628,343 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $10,628,343 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $10,628,343 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part X, Line 2: | The financial statement effects of a tax position taken or expected to be taken are recognized in the 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 statements of activities. As of June 30, 2016, CBS had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. CBS is generally no longer subject to U.S. federal and state income tax examinations by tax authorities for years before 2013. |
| Part XI, Line 2d - Other Adjustments: | Adjustment to Life Estate 14,329. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (10 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| East Asia and the Pacific | 1 | 1 | Program services | Bible study classes | $77,848 |
| East Asia and the Pacific | 0 | 0 | Grants to recipients located in the region | $8,574 | |
| Europe | 0 | 0 | Program services | Bible study classes | $59,586 |
| Europe | 0 | 0 | Grants to recipients located in the region | $24,059 | |
| South America | 0 | 0 | Program services | Bible study classes | $28,460 |
| South America | 0 | 0 | Grants to recipients located in the region | $2,399 | |
| South Asia | 1 | 1 | Program services | Bible study classes | $53,931 |
| Sub-Saharan Africa | 0 | 0 | Program services | Bible study classes | $42,066 |
| Sub-Saharan Africa | 0 | 0 | Grants to recipients located in the region | $413,503 | |
| Middle East | 0 | 0 | Program services | Bible study classes | $6,046 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 2 | SubtotalOfficesCnt |
| Subtotal Employees | 2 | SubtotalEmployeesCnt |
| Continutation Total Office | 0 | ContinutationTotalOfficeCnt |
| Continutation Total Employee | 0 | ContinutationTotalEmployeeCnt |
| Total Office | 2 | TotalOfficeCnt |
| Total Employee | 2 | TotalEmployeeCnt |
| Subtotal Spent | $296,923 | SubtotalSpentAmt |
| Continuation Spent | $419,549 | ContinuationSpentAmt |
| Total Spent | $716,472 | TotalSpentAmt |
Grants To Org Outside US GrantsToOrgOutsideUSGrp (10 entries)
| RegionRegionTxt | Purpose Of GrantPurposeOfGrantTxt | Cash GrantCashGrantAmt | Manner Of Cash DisbursementMannerOfCashDisbursementTxt |
|---|---|---|---|
| Sub-Saharan Africa | Bible study classes | $9,980 | Wire |
| Sub-Saharan Africa | Bible study classes | $6,571 | Wire |
| Sub-Saharan Africa | Bible study classes | $7,410 | Wire |
| Sub-Saharan Africa | Bible study classes | $5,235 | Wire |
| Sub-Saharan Africa | Bible study classes | $6,764 | Wire |
| Sub-Saharan Africa | Bible study classes | $13,478 | Wire |
| Sub-Saharan Africa | Bible study classes | $6,000 | Wire |
| Sub-Saharan Africa | Bible study classes | $8,200 | Wire |
| Sub-Saharan Africa | Bible study classes | $5,220 | Wire |
| East Asia and the Pacific | Bible study classes | $5,030 | Wire |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 10 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 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. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part V, Line 2a | Community Bible Study (CBS) does not file any W-2's as all employees are outsourced from a professional employment organization. CBS reimburses the professional employment organization for the employees' compensation and the reimbursements are reported on Form 990, Part VII, Section A and Form 990, Part IX, Lines 5 -10. |
| Form 990, Part VI, Section B, line 11 | The Form 990 was prepared by an independent CPA firm, reviewed by the Director of Finance and Director of Ministry Service Center 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 12c | The Board of Trustees and CBS top management officials sign conflict of interest statements annually. The Director of Finance reviews them and 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 15 | 15a - The Executive Committee, with approval of the independent Board of Trustees, established the compensation for the Executive Director. The compensation "package" is reviewed and adjusted, as appropriate, annually by the independent Board. Comparability data is used in this process. The compensation approval is documented in the board minutes. 15b - The Executive Director sets compensation for other officers. Comparability data is used, and the process is documented. |
| Form 990, Part VI, Section C, line 19 | The 990 and financial statements are made available on the organization's website. The conflict of interest policy and other documents are provided upon request. |
| Form 990, Part XI, line 9: | Adjustment to Life Estate 14,329. |
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