2016-02-13T09:38:26-08:00 2015-06-30 990 2014-07-01 953846510 GRACE TO YOU GRAC 6612955777 28001 HARRISON PARKWAY VALENCIA CA 91355 PHILLIP JOHNSON CEO 6612955777 2016-02-10 2014 2016-08-17 19:52:53Z PHILLIP JOHNSON 28001 Harrison Pkwy Valencia CA 91355 19065740 false X www.gty.org X 1986 CA To teach biblical truth with clarity, taking advantage of mass communications to expand the sphere of John MacArthur's teaching ministry, distributing Bible teaching materials via various media including radio, TV, and the Internet. 11 7 75 135 0 17344634 16530643 436479 291278 10097 13564 816536 889965 18607746 17725450 1293044 1483127 0 6553371 6639096 0 407519 9571873 8917715 17418288 17039938 1189458 685512 14804276 15537959 1065044 1024690 13739232 14513269 X To spread the gospel of Jesus Christ by communicating the Bible false false 5275885 8212 "GRACE TO YOU" DAILY RADIO PROGRAM. OUR DAILY 30 MINUTE PROGRAM AIRS MORE THAN 1,200 TIMES PER DAY ACROSS THE UNITED STATES AND AROUND THE WORLD. 4897898 910958 DISTRIBUTION OF BIBLE TEACHING RESOURCES. GRACE TO YOU DISTRIBUTES HUNDREDS OF THOUSANDS OF BIBLE TEACHING CDS, DVDS, AND BOOKS AT NO CHARGE. WE ALSO MAINTAIN A CONTENT-RICH WEBSITE WHICH PROVIDES ACCESS TO JOHN MACARTHUR'S SERMONS IN AUDIO, VIDEO, AND WRITTEN FORM, FREE OF CHARGE. WE ALSO EDIT BOOKS BY JOHN MACARTHUR, AND MAKE THEM, ALONG WITH CDS AND DVDS OF HIS MESSAGES, AVAILABLE FOR SALE. 2106989 521915 263399 INTERNATIONAL MINISTRY. "GRACIA A VOSOTROS," THE SPANISH VERSION OF OUR RADIO PROGRAM, IS BROADCAST IN MORE THAN 20 COUNTRIES OVER 1000 TIMES PER DAY. GRACE TO YOU ALSO SUPPORTS FOREIGN MINISTRY PARTNERS IN CANADA, EUROPE, AND INDIA. THESE MINISTRY PARTNERS SERVE THEIR CONSTITUENTS IN SIMILAR WAYS TO GRACE TO YOU. GRACE TO YOU ALSO SUPPORTS SOME OF THE FOREIGN TRANSLATIONS OF JOHN MACARTHUR'S BOOKS AND SERMONS. 2013586 953000 Other program services. Grace to You television program which is Grace to You television program which is Grace to You television program which is Grace to You television program which is Grace to You television program which is 2013586 953000 14294358 true false false false false false false false false false true false false true true true true false false true true true true false false false false true false true false false false true false false true true true false false false false true false false false true 26 0 true 75 true false false false false false false false false false false X 11 7 true false true false false true false true true false false true true true true true true true false false GA HI MD MN MS NH SC TN VA WI WV X X RUFUS HARVEY 6612955777 28001 Harrison Parkway Valencia CA 91355 JOHN F MACARTHUR JR President/Chairman 29.90 X X 246686 0 0 PHILLIP JOHNSON Exec Dir/Secretary 40.00 X X 195667 0 43260 KENT STAINBACK Director 0.50 X 502 0 0 DAVE PARSONS Director 0.50 X 554 0 0 ROBERT PROVOST Director 0.50 X 502 0 0 JOE ALEPPO Vice Chairman 1.00 X X 502 0 0 CHRISTOPHER PARKENING Director 0.50 X 589 0 0 MARK MACARTHUR Director 0.50 X 502 0 0 MATTHEW MACARTHUR Treasurer 1.00 X X 502 0 0 TOM PENNINGTON Director 0.50 X 515 0 0 BOB MCINTYRE Director 0.50 X 502 0 0 RUFUS HARVEY Controller & CFO 40.00 X 151863 0 41437 TRAVIS ALLEN Former Managing Director 40.00 X 179759 0 36074 JAY FLOWERS Managing Director 40.00 X 165227 0 41506 PAUL ACKERMAN Manager of Development 40 X 154250 23335 BILL FICKETT Dir of Cust Serv & Tech 40 X 152279 29042 MIGUEL CONTRERAS Director of GAV 40 X 139822 28054 WAYNE DE VILLIERS HR Manager Assistant Controller 40 X 101129 24875 STEVE OSTINI Editorial Manager 40 X 100042 23876 1591394 291459 10 false true false 16530643 133439 16530643 Int'l Offices Reimbursements 900099 263399 Postage Reimbursements 900099 27879 291278 13932 13932 6886 6886 131748 2259 132202 2173 -454 86 -368 -368 2086409 1205915 880494 880494 Expense Reimbursements 900099 1797 1797 Miscellaneous Revenue 900099 788 788 2585 17725450 1174357 20450 X 961212 961212 0 0 521915 521915 0 0 1625950 926277 666523 33150 1627022 1478167 135879 12976 2334600 1881345 397684 55571 130180 109583 17110 3487 640008 537827 89229 12952 281336 207115 68089 6132 0 0 0 0 67038 0 67038 0 56430 0 56430 0 0 0 0 0 0 0 10833 0 10833 0 98711 90173 8489 49 1500 1500 0 0 2420779 1703440 496048 221291 353768 263464 85054 5250 2395 2395 0 0 277323 249591 24959 2773 118247 93818 21655 2774 0 0 0 0 17993 11459 6142 392 258 0 258 0 0 0 0 0 390209 324913 60893 4403 120710 329 120381 0 Radio airtime & production 4032129 3992171 0 39958 TV air time & production 157212 155907 0 1305 Ministry Communication & Promotion 84996 75014 4926 5056 Materials Distributed 706743 706743 0 0 441 0 441 0 17039938 14294358 2338061 407519 X 6195351 5781027 150276 264048 763169 291850 6987232 7909385 85772 77369 2408 304 592 2940 1700 823029 1001304 439684 484148 9382117 4537635 4861397 4844482 838053 927417 14804276 15537959 690359 915437 26502 49896 315848 24 32335 59333 1065044 1024690 X 13214182 13967158 525050 546111 13739232 14513269 14804276 15537959 X 685512 88525 X false true X true false X 14944337 14504140 16053572 17344635 16530644 79377328 14944337 14504140 16053572 17344635 16530644 79377328 79377328 56350 37005 24113 21587 20818 159873 27709 7232 7059 1794 2585 46379 79583580 10074007 0.99740 0.99630 X 0 0 0 Pt II Ln 10 OTHER INCOME PART II, LINE 10 DESCRIPTION: COBRA ADMINISTRATIVE FEE REVENUE 2010: 38. 2011: 0. 2012: 0. 2013: 11. 2014: 0. DESCRIPTION: MISCELLANEOUS REVENUE 2010: 211. 2011: 5516. 2012: 5187. 2013: 524. 2014: 788. DESCRIPTION: PHOTOCOPYING/PRINTING REIMBURSEMENT BOX 2010: 344. 2011: 199. 2012: 183. 2013: 112. 2014: 150. DESCRIPTION: POSTAGE REIMBURSEMENT BOX 2010: 592. 2011: 764. 2012: 811. 2013: 652. 2014: 592. DESCRIPTION: REFUND FROM CLASS ACTION SETTLEMENT 2010: 25286. 2011: 0. 2012: 0. 2013: 0. 2014: 0. DESCRIPTION: REWARDS POINTS REDEEMED 2010: 178. 2011: 0. 2012: 61. 2013: 0. 2014: 0. DESCRIPTION: VOLUNTEER LUNCH REIMBURSEMENT 2010: 1060. 2011: 753. 2012: 817. 2013: 495. 2014: 1055. false false 1309249 1309249 4726946 1814938 2912008 3345922 2722697 623225 4844482 Irrevocable Life Estate 7613 Cash Value of Life Insurance 654779 Beneficial Interest in Trust Held by Others 263191 150 Bushels of Wheat sold on 7/9/2014 334 Bushels of Wheat held for sale in new fiscal year 1834 927417 13004 FICA Withholding Payable 22131 State Withholding Payable 4311 Sales & Use Tax Payable 12047 Customers' Credit Balances 5833 Customer Refunds Payable 1903 United States Treasury PCORI Fee 104 59333 X 19020883 88525 88525 18932358 -1206908 -1206908 17725450 18245852 1205914 1205914 17039938 17039938 Pt X, Line 2 The Ministry is exempt from federal income tax as an organization described in Section 501(c)(3) of the Internal Revenue Code and from state income tax pursuant to state law. The Ministry is further classified as a public charity and not a private foundation for federal tax purposes. The Ministry has not incurred unrelated business income taxes. As a result, no income tax provision or liability has been provided for in the accompanying financial statements. The Ministry has not taken any material uncertain tax positions for which the associated tax benefits may not be recognized under accounting principles generally accepted in the United States of America. Federal and state tax authorities may generally examine the Ministry's income tax positions or (if applicable) returns for periods of approximately three to six years. Pt XI, Line 2d $88,525 for the unrealized gain on the cash value of the key man life insurance policy. Pt XI, Line 4b <$1,205,914> for Cost of Goods Sold listed under expenses in the audited financial statements. <$994> for error in matching fiscal period revenue and expense for grain donation. Pt XII, Line 2d $1,205,914 for Cost of Goods Sold listed under expenses in the audited financial statements. true Central America 0 0 Program Services Radio 1320 East Asia and Pacific 0 0 Grantmaking 12013 East Asia and Pacific 0 1 Program Services Radio, Materials Dist. 45047 East Asia and Pacific 0 0 Conferences 21949 Europe 0 0 Grantmaking 204262 Europe 1 1 Program Services Radio, Translation 199551 Europe 0 0 Board Meeting 67 Middle East 0 0 Grantmaking 65553 Middle East 0 0 Program Services TV, Translation 70800 North America 0 0 Grantmaking 217311 North America 0 0 Program Services Radio, Materials Dist. 321500 North America 0 0 Conferences 4397 South America 1 1 Program Services Radio 56704 South America 0 0 Conferences 2517 South Asia 0 0 Grantmaking 22775 South Asia 0 0 Program Services Materials Distribution 1193 2 3 0 0 2 3 1246959 1246959 East Asia and Pacific Radio 7013 EFT Europe Materials Distrib 93625 Wire 97837 Books, Freight, DM Cost Middle East Books & Bibles 17353 Wire 48200 Bibles Cost North America Radio,Materials Dist 70416 Wire North America French Commentaries 145000 Wire South Asia Materials Distrib 17400 Wire 5375 Artwork, Licenses Cost 5 1 Translation East Asia and Pacific 1 5000 Wire Conference & Travel Europe 1 600 Wire Support for Ministry Europe 1 7200 Wire Conference North America 5 1895 Registration Cost false false false false false true Pt I Line 2 Various methods of monitoring are used depending on the nature of the grant and/or the terms of the grant agreement. Most grant agreements require audited financial statements and other periodic and/or final reports to substantiate the use of the grants for their intended purposes. Grant agreements also generally require that unused funds must be returned to Grace to You. Monitoring is accomplished (depending on the purpose/product of the grant) by reviewing reports and documentation, receiving copies of works-in-progress or completed products, or in some instances by site visits to meet people involved in the work and observe first-hand what is being done. Pt I Line 3 Col (F) GTY ACCOUNTS FOR ALL ACTIVITIES WHETHER DOMESTIC ORINTERNATIONAL USING THE SAME ACCOUNTING PROCEDURESFOR REVIEW AND CLASSIFICATION OF EXPENSES. WHEN ANEXPENSE IS RECORDED IN THE ACCOUNTING SYSTEM (WHETHERA GRANT, OR OTHER ASSISTANCE, OR A PROGRAM SERVICE, ETC.)A CODE IS ATTACHED TO IT TO INDICATE WHICH REGION THEEXPENSE IS FOR. THE COMBINATION OF REGION CODES, GLACCOUNT CODES, AND OTHER DESCRIPTIVE INFORMATIONRECORDED IN THE ACCOUNTING SYSTEM ALLOWS REPORTS TO BEPRODUCED WHICH, AFTER DETAILED REVIEW AND EDITING,PROVIDE THE DATA NEEDED TO COMPLETE SCHEDULE F. Pt II, Line 1 See answer for Part I, Line 3 above. Information in the accounting system indicates whether a grant is cash or non-cash. Part III See answers above for Part I, Line 3 and Part II, Line 1. true The Master's College & Seminary 21726 Placerita Canyon Road Santa Clarita CA 91321 956001907 501(c)(3) 953000 Bible Training 1 0 Pt I Line 2 GRACE TO YOU INFREQUENTLY MAKES GRANTS TO OTHER ORGANIZATIONS TO ASSISTWITH TRANSLATION, BOOK/BIBLE DISTRIBUTION, RADIO BROADCASTS, BIBLECONFERENCES, OR BIBLICAL TRAINING EXPENSES. THE APPROPRIATE USE OF THEGRANT IS MEASURED BY THE FACT THAT TRANSLATION WAS ACCOMPLISHED, MATERIALS WERE DISTRIBUTED, PROGRAMS AIRED, A CONFERENCE WAS HELD, OR PEOPLE WERE TRAINED. X X X false true X X X false false false false false false false true false JOHN F MACARTHUR JR 208000 712 37974 2502 249188 PHILLIP JOHNSON 179825 4768 11074 14679 29064 239410 RUFUS HARVEY 140166 4763 6934 11754 30101 193718 TRAVIS ALLEN 156779 7234 15746 13967 22552 216278 JAY FLOWERS 154283 5057 5887 12492 29459 207178 PAUL ACKERMAN 96850 55753 1647 4871 18799 177920 BILL FICKETT 145241 4774 2264 11759 17717 181755 MIGUEL CONTRERAS 125933 4680 9209 10614 17834 168270 Pt I Line 1a FIRST -CLASS TRAVEL: THE ORGANIZATION ONLY PAYS FOR THE PRESIDENT TO FLY FIRST-CLASS FOR LONGER FLIGHTS, DUE TO MEDICAL NECESSITY.TRAVEL FOR COMPANIONS: THE ORGANIZATION ONLY PAYS FOR FAMILY MEMBERS OF EMPLOYEES TO TRAVEL IF THERE IS A BONA FIDE SERVICE TO THE ORGANIZATION THAT THE FAMILY MEMBER WILL PERFORM DURING THE TRIP. DURING THE YEAR, ONLY 1 PERSON TRAVELED WITH HIS SPOUSE. THIS PERSON WAS COMPENSATED AS AN EMPLOYEE FOR THE SERVICES PROVIDED.GROSS-UP PAYMENTS: THE ORGANIZATION HAS THE POLICY OF GROSSING UP ALL BONUSES AND SIMILAR COMPENSATION FOR ALL EMPLOYEES. THE ADDITIONAL COMPENSATION RESULTING FROM THE CALCULATION IS ALSO REPORTED AS TAXABLE WAGES TO THE RECIPIENTS. Pt I Line 1b There was no formal written policy on any item checked in 1a. First or business class travel for the President was determined by management to be necessary to reduce the risk of a potentially deadly medical condition from recurring. With respect to travel for family members, proper hiring practices are followed and proper substantiation of all expenses incurred is required in accordance with the organization's accountable reimbursement policy. With respect to gross-ups, all individual compensation changes (which includes gross-ups) are approved by the appropriate level of management. Pt I Line 7 The Board of Directors and the management of the organization award bonuses from time to time. The amounts of such bonuses are approved by executives or directors of the organization in such a way to avoid conflicts of interest. PHIL JOHNSON Director Personal Expense X 13 13 false false false RUFUS HARVEY Officer Personal Expense X 80 80 false false false BILL FICKETT Key Employee Personal Expense X 11 11 false false false JOHN MACARTHUR Director Personal Expense X 200 200 false false false JAY FLOWERS Key Employee Ministry Expense X 24 24 false false false 328 Dorma Productions >35% Entity 692160 Post-Production false The Welch Group >35% Entity 97273 Artwork/Branding false JEREMIAH JOHNSON Family Member 64175 Employment false LUIS CONTRERAS Family Member 57000 Independent Contractor false Part II The receivables for personal expenses listed in Part II occur in the normal course of business of the organization. The detailed reporting reflects the organization's commitment to avoid excess benefit transactions by requiring employees to reimburse the organization for each and every expense which would otherwise result in reportable compensation. The loan to the organization resulted from out-of-pocket business expenses paid by an employee and not yet reimbursed by the organization at the end of the fiscal year. Part IV Dorma Productions provides production and post-production services for a variety of media through which GTY provides video content. Because the greater-than-35% owner of Dorma Productions is related to the president, the terms of this contract have been the subject of independent review and comparative bids, and on multiple occasions the independent members of the board have evaluated the contract to make sure that it is in the best interests of Grace to You and that the cost is reasonable--even favorable--for the level of service provided. The other transactions listed (lines 2-4) have each been carefully considered to make sure they are in the best interests of Grace to You and are reasonable in amount. X 104 Cost X 28 130329 Market value on donation date X Corn 1 1172 X Wheat 1 1834 false false true Pt I col(b) All numbers are number of separate donations, not quantities of items. Pt I Line 32b The donations of corn and wheat were sold by the co-ops to which the corn and wheat had been delivered by the donor. We point some potential donors of non-cash gifts to the Barnabas Foundation which has expertise in handling complex or illiquid non-cash gifts. Pt VI, Line 2 Board President, John MacArthur, is related to Board Treasurer Matt MacArthur (son), and Board member, Mark MacArthur (son). Pt VI, Line 4 The bylaws were amended to provide the following "significant" changes: (1) one board member will be appointed by Grace Community Church of the Valley (GCC) and may only be removed or replaced by GCC; (2) The bylaws may be altered, amended, or repealed and new bylaws adopted by a vote of three quarters of the GTY directors then in office. The articles of incorporation were amended to provide that upon dissolution, the remaining assets of Grace to You will be distributed to GCC. Pt VI, Line 7a Grace Community Church of the Valley may appoint, remove, or replace one member of the board of directors of Grace to You. Pt VI, Line 11b The final Form 990 is distributed to all members of the Board, as well as members of the Audit Committee by email. Also, prior to the filing of the form, it is reviewed by the CFO, the Managing Director, and the independent auditors. Pt VI, Line 12c The organization's management constantly monitors for any conflicts of interest that may arise in the normal course of business. Board members, managers, and supervisors sign the conflict of interest policy annually which requires disclosure to the Secretary of the Board (or for employees, the Managing Director) of a) any relationships which may create a conflict of interest and b) any conflicts with respect to a particular transaction. A questionnaire is used to facilitate this disclosure. The board is informed of all potential or actual conflicts that are disclosed. Parties with a conflict of interest are prohibited from participating in the consideration of, or voting on, the transaction, although they can be asked to provide information to the Board. Pt VI, Line 15a The organization engages an independent compensation study periodically to guide the independent members of the Board of Directors in their determination of executive compensation. The Board uses the study to guide their setting of compensation, and their deliberations and decisions are documented in the Board minutes. The study covers all officers, key employees, and highest-compensated employees. No parties with a conflict of interest are part of a compensation decision. During the tax year, the most recent study available was conducted in October 2012, but a new study was conducted in October 2015. No change was made to the president's base compensation during the tax year, and the most recent increase in his base compensation prior to the tax year was in 2010. Pt VI, Line 15b The same process is followed for the Executive Director/Board Secretary as indicated in the answer for Part VI, Line 15a above, except that in 2014 a length-of-service award was paid that did not follow this process. Nevertheless, the compensation remained within the range considered reasonable in the compensation study conducted in October 2012. Pt VI, Line 19 The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. The most recent audited financial statement is also available on the orgainzation's website. Other PART VII, LINE 1A, COLUMN B: GRACE TO YOU EXISTS TO EXPOSE JOHN MACARTHUR'S BIBLE TEACHING TO AS WIDE AN AUDIENCE AS POSSIBLE. JOHN MACARTHUR IS ONE OF THE NATION'S FOREMOST CHRISTIAN BIBLE EXPOSITORS. THE CONTENT HE CREATES INCLUDES SERMONS, BOOKS, RADIO PROGRAMS, TV PROGRAMS, AS WELL AS MATERIAL FOR DISTRIBUTION THROUGH THE INTERNET. HE ALSO REPRESENTS GRACE TO YOU IN PUBLIC APPEARANCES AROUND THE WORLD.PASTOR MACARTHUR IS THE PRESIDENT OF GRACE TO YOU. HIS CONTRIBUTION TO THE MINISTRY REPRESENTS A FULL TIME COMMITMENT. BECAUSE HE IS A CONTENT CREATOR, WHICH REQUIRES RESEARCH, STUDY, AND WRITING IN VARYING AMOUNTS EACH WEEK BASED ON PUBLISHING, BROADCASTING, AND SPEAKING DEMANDS, AND HE REPRESENTS THE ORGANIZATION WHEREVER HE APPEARS IN PERSON, ON MIC, OR ON CAMERA, IT IS NOT POSSIBLE TO IDENTIFY AN EXACT NUMBER OF HOURS HE WORKS EVERY WEEK ON BEHALF OF GRACE TO YOU-BUT THE ESTIMATE OF 29.9 HOURS/WEEK IS CONSIDERED A REASONABLE, IF CONSERVATIVE, WAY OF QUANTIFYING IN HOURS THE SCOPE OF HIS SERVICES TO GRACE TO YOU. Other PART IX, LINE 6: AMBASSADOR ADVERTISING AGENCY, BASED IN IRVINE, CALIFORNIA, HAS BEEN GRACE TO YOU'S AGENCY OF RECORD SINCE THE MID-1980S. AMBASSADOR REPRESENTS GRACE TO YOU BOTH TO DOMESTIC AND SELECT INTERNATIONAL RADIO STATIONS AND NETWORKS. IN ADDITION TO FIELDING INQUIRIES FROM RADIO STATIONS INTERESTED IN CARRYING "GRACE TO YOU," AMBASSADOR ADVISES THE MINISTRY ON STATION AND PROGRAMMING DECISIONS, NEGOTIATES AIRTIME RATES ON BEHALF OF THE MINISTRY, AND PROVIDES PROMOTIONAL AND SYNDICATION SERVICES FOR ALL GRACE TO YOU RADIO PRODUCTS. AMBASSADOR IS A MAJOR PLAYER IN CHRISTIAN MEDIA CIRCLES, REPRESENTING NOT ONLY GRACE TO YOU BUT MORE THAN A DOZEN OTHER MEDIA MINISTRIES. THE SERVICES THEY PROVIDE THOSE MINISTRIES ARE SIMILAR TO WHAT THEY PROVIDE FOR GRACE TO YOU.AMBASSADOR'S FOUNDER PREVIOUSLY SERVED ON GRACE TO YOU'S BOARD WITHIN THE LAST 5 YEARS, AND HIS CHILDREN ARE "GREATER THAN 35% OWNERS," WHICH MEANS AMBASSADOR ADVERTISING AGENCY IS A "DISQUALIFIED PERSON." GRACE TO YOU PAID AMBASSADOR $4,014,460 DURING THE FISCAL YEAR, OF WHICH $581,975 WAS FOR SERVICES RENDERED BY AMBASSADOR TO GRACE TO YOU AND $3,432,485 WAS PAID BY THEM TO RADIO STATIONS AND MEDIA OUTLETS ON OUR BEHALF AS OUR AGENT. ACCORDINGLY, $581,975 IS INCLUDED IN THE AMOUNT REPORTED ON LINE 6 OF PART IX FOR SERVICES RENDERED, $3,366,185 IS INCLUDED IN THE AMOUNT REPORTED ON LINE 24A OF PART IX AS RADIO AIRTIME, AND $66,300 IS INCLUDED IN THE AMOUNT REPORTED ON LINE 24D OF PART IX FOR INTERNET RADIO. Other Part IX, Line 24a: See note for Part IX, Line 6 Other Part IX, Line 24d: See note for Part IX, Line 6 Pt XI Line 9: Unrealized gain on cash value of key man life insurance policy. Form 990, Part III, Line 4d OTHER PROGRAM SERVICES. 2013586. 953000. 0. Form 990, Part IX, Line 24f BAD DEBT 421. 0. 421. 0. LATE PAYMENT PENALTIES 20. 0. 20. 0. The Spurgeon Archive 28001 Harrison Pkwy Valencia CA 91355 200678375 Distributing Bible Teaching CA 501(c)(3) Line 7 Grace to You false false false false false false false true false false false false false false true true false false false false