2017-01-19T15:38:08-06:00 2016-06-30 363990892 Capin Crouse LLP 2435 Research Parkway STE 200 Colorado Springs CO 80920 990 2015-07-01 510233462 Community Bible Study COMM 7199557777 790 Stout Road Colorado Springs CO 80921 Kimm Carr Executive Director 7199557777 2017-01-19 1 Daren Daiga P01074795 7195286225 2015 2021-01-29 14:40:06Z Kimm Carr 790 Stout Road Colorado Springs CO 80921 11710862 0 X www.communitybiblestudy.org X 1978 VA Provide materials for & conduct Bible study classes. 11 11 38 15350 0 0 8693459 8882157 2417397 2724181 933 -2966 96632 98843 11208421 11702215 368004 448535 0 0 2433864 2349406 0 0 34620 8016104 7830402 10817972 10628343 390449 1073872 10027360 11433840 1496783 1815062 8530577 9618778 To make disciples of the Lord Jesus Christ in our communities through caring, in-depth Bible study, available to all. 0 0 6190115 2199777 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. 1909787 448535 51631 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. 1455226 472773 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. 9555128 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 X 51 0 1 38 1 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 HI MD MN NH TN WI WV X X Cortnie McLane 7199557777 790 Stout Road Colorado Springs CO 80921 Marty Pickett Board Chair 1.00 X X 0 0 0 Gayle Kelly Vice Chair 1.00 X X 0 0 0 James Smith Vice Chairman (Part Year) 1.00 X X 0 0 0 Andy Jordan Trustee 1.00 X 0 0 0 Bob Mann Trustee 1.00 X 0 0 0 Cheryl Mayne Trustee 1.00 X 0 0 0 Dee Trent Trustee 1.00 X 0 0 0 Helen Dupre Trustee 1.00 X 0 0 0 Kelly Cassels part year Trustee 1.00 X 0 0 0 Lance Beckett Trustee 1.00 X 0 0 0 Debbie Crocket Trustee 1.00 X 0 0 0 Deb Crowe Trustee 1.00 X 0 0 0 Roger Klassen Trustee 1.00 X 0 0 0 Daniel Winter Treasurer 1.00 X 0 0 0 Kimm Carr Executive Director 40.00 X 125050 0 4328 Jacquie Parker Secretary 40.00 X 43857 0 5367 Tim Chase Director of Ministry Service Center 40.00 X 99254 0 21329 268161 0 31024 1 0 0 0 Olive Technology 5350 N Academy Blvd Ste 202 Colorado Springs CO 80918 IT Services 414720 Igocki 26910 Millstone Cove Boerne TX 78015 IT Services 120943 UPS Lockbox 577 Carol Stream IL 60132 Mailing Services 112380 3 8882157 9915 8882157 Bible studies 900099 2199777 2199777 Leadership conferences 900099 472773 472773 International programs 900099 51631 51631 2724181 681 681 98843 98843 5000 415 8232 -415 -3232 -3647 -3647 11702215 2724181 0 95877 448535 448535 309852 260276 49576 1648159 1339905 295762 12492 42418 35774 6644 191673 135978 55695 157304 128848 27524 932 44426 44426 22320 22320 248975 224451 23552 972 64134 56547 6902 685 211116 114741 90035 6340 375520 371765 3755 885470 884645 825 353030 321175 31855 1047859 977992 69867 454213 331660 117017 5536 Bible study programs 2242267 2207079 35188 Childcare for classes 967006 967006 Bible study materials 793083 708189 77231 7663 Human resources 120983 40562 80421 10628343 9555128 1038595 34620 3375514 4718044 772013 817485 5700 6273 89075 42085 69615 52350 7349620 1798667 5483122 5550953 232321 246650 10027360 11433840 213887 239602 1282896 1575460 1496783 1815062 X 6081046 6929170 2449531 2689608 8530577 9618778 10027360 11433840 X 1073872 14329 X X 0 1 X 1 0 X 7179611 7745023 8127480 8693459 8882157 40627730 7179611 7745023 8127480 8693459 8882157 40627730 40627730 4067 49228 76158 97565 99524 326542 40954272 13002589 0.99200 0.99420 X 618153 618153 4079356 861755 3217601 620237 517439 102798 2031874 419473 1612401 5550953 X 11716544 14329 14329 11702215 0 11702215 10628343 0 10628343 0 10628343 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. 1 East Asia and the Pacific 1 1 Program services Bible study classes 77848 East Asia and the Pacific 0 0 Grants to recipients located in the region 8574 Europe 0 0 Program services Bible study classes 59586 Europe 0 0 Grants to recipients located in the region 24059 South America 0 0 Program services Bible study classes 28460 South America 0 0 Grants to recipients located in the region 2399 South Asia 1 1 Program services Bible study classes 53931 Sub-Saharan Africa 0 0 Program services Bible study classes 42066 Sub-Saharan Africa 0 0 Grants to recipients located in the region 413503 Middle East 0 0 Program services Bible study classes 6046 2 2 0 0 2 2 296923 419549 716472 Sub-Saharan Africa Bible study classes 9980 Wire Sub-Saharan Africa Bible study classes 6571 Wire Sub-Saharan Africa Bible study classes 7410 Wire Sub-Saharan Africa Bible study classes 5235 Wire Sub-Saharan Africa Bible study classes 6764 Wire Sub-Saharan Africa Bible study classes 13478 Wire Sub-Saharan Africa Bible study classes 6000 Wire Sub-Saharan Africa Bible study classes 8200 Wire Sub-Saharan Africa Bible study classes 5220 Wire East Asia and the Pacific Bible study classes 5030 Wire 10 0 0 0 0 0 0 0 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. 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.