2015-07-15T11:19:53-05:00 2014-08-31 363990892 Capin Crouse LLP 2435 Research Parkway STE 200 Colorado Springs CO 80920 990 2013-09-01 383739504 BSF International LLC BSFI 2104924676 19001 Huebner Road San Antonio TX 78258 Richard Mazur CFO 2104924676 2015-07-15 1 Adam R Smith P00958966 7195286225 2013 2016-03-07 17:11:31Z Susan C Rowan 9001 Huebner Road San Antonio TX 78258 1705207 0 X www.bsfinternational.org X LLC 2005 TX Global in-depth Bible classes producing passionate commitment to Christ and His Church. 12 11 26 5070 0 0 4397330 1700360 0 0 4875 4847 0 0 4402205 1705207 0 0 0 0 2025723 1604314 0 0 0 2747458 1758269 4773181 3362583 -370976 -1657376 3945957 640250 2798168 1795139 1147789 -1154889 BSF international administers Bible study classes across the world in support of Bible Study Fellowship, an interdenominational lay Christian organization. 0 0 1998792 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 260,000 adults and 62,000 children in over 1,100 classes and 39 countries. 747087 Provision of facilities and costs associated with Bible study classes and leadership training outside the U.S. 478980 Production and delivery of materials used in Bible study classes and leadership training outside the U.S. 3224859 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 0 0 26 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 LY WA 0 0 0 0 0 0 0 0 X 12 11 0 0 0 0 0 0 0 1 1 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 1.00 40.00 X X 0 164442 72351 G Bruce P Smith Chairman 0.00 5.00 X X 0 0 0 Anthony Tan Vice Chairman 0.00 5.00 X X 0 0 0 K Steve Gately Treasurer 0.00 5.00 X X 0 0 0 Suzanne Sloan Secretary 0.00 5.00 X X 0 0 0 Judge Ronald H Rogg Director 0.00 5.00 X 0 0 0 Dr Garth Bolinder Director 0.00 5.00 X 0 0 0 Dr Mark Bailey Director 0.00 5.00 X 0 0 0 Dr Walt Kaiser Director 0.00 5.00 X 0 0 0 Dr John H Amuasi Director 0.00 5.00 X 0 0 0 Pamela Bunn Director 0.00 5.00 X 0 0 0 Michael T Duke Director 0.00 5.00 X 0 0 0 Richard S Mazur Chief Financial Officer 1.00 40.00 X 0 125955 36012 Robert A Birkeneder Chief Operating Officer 1.00 40.00 X 0 113719 39267 Ed Trono Director - Global Initiatives 1.00 40.00 X 115672 0 10759 115672 404116 158389 1 0 1 0 0 X 250994 1449366 1156 1700360 4847 4847 1705207 0 0 4847 983077 926750 56327 252535 232727 19808 294065 273028 21037 74637 70484 4153 445 204 241 6130 6130 26504 26504 615149 615149 177 177 206636 206636 3752 3752 Area Advisor Expenses 407274 407274 Church Facilities 306042 306042 Ambassador Expenses 90301 90301 Institute / Training 55618 55618 40241 10213 30028 3362583 3224859 137724 0 1839338 354500 2431 49108 750000 75000 40061 6060 44924 32561 90437 50390 13464 4618 12688 8846 1166078 63785 3945957 640250 107508 118612 1366134 1324526 1676527 2798168 1795139 X -430235 -2235311 1578024 1080422 1147789 -1154889 3945957 640250 X -1657376 -645302 X X 0 1 X 1 0 X X 0 0 0 Bible Study Fellowship 941514010 7 1 1 1 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13464 4618 8846 8846 Area Advisor Advances 63785 63785 Intercompany Payable 1676527 1676527 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, 2014, 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 and various states. BSF International LLC is generally no longer subject to United States federal and state income tax examinations by tax authorities for years before 2010. Sub-Saharan Africa - Angola, 1 6 Program Services Bible Study Classes 124765 South Asia - Afghanistan, Bangladesh, 0 1 Program Services Bible Study Classes 163687 East Asia and the Pacific - 0 6 Program Services Bible Study Classes 663862 North America - Canada and Mexico, but 0 0 Program Services Bible Study Classes 119468 Europe (Including Iceland & Greenland) - 0 0 Program Services Bible Study Classes 153864 Central America and the Caribbean - 0 2 Program Services Bible Study Classes 5260 1 15 0 0 1 15 1230906 0 1230906 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 164230 0 212 0 0 0 57809 0 16032 0 238283 0 0 Richard S Mazur Chief Financial Officer 0 125743 0 212 0 0 0 24768 0 12509 0 163232 0 0 Robert A Birkeneder Chief Operating Officer 0 113507 0 212 0 0 0 22689 0 17769 0 154177 0 0 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 B, line 11 Form 990 is prepared by an independent CPA firm and is reviewed 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 conflict of interest present itself, the interested party would excuse themselves from the decision making process. Form 990, Part VI, Section B, line 15 BSF International, LLC does not compensate any of its officers, directors or key employees directly. Compensation is provided by Bible Study Fellowship (BSF), a related organization included in Schedule R. The compensation committee of the BSF board of directors uses comparability data provided by the HR manager to determine compensation packages for its CEO, top executives, and key employees. 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 18 The organization's governing documents, conflict of interest policy, and financial statements are available to the public upon request. Financial statements and the organization's letter of determination are also available on the organization's website. Form 990, Part VI, Section C, line 19 The organization makes its Form 1023 and Form 990 filings available to the public upon request. Form 990, Part VII, Section A, Column (E) - Compensation From Related Orgs: Amounts listed in column E 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 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 $57,809 Richard S. Mazur $24,768 Robert A. Birkeneder $22,689 Form 990, Part XI, line 9: Removal of foreign NGOs from audited financial statements -665,068. Unrealized Foreign Currency Translation Gain 19,766. Form 990, Part XII, Line 2c - Explanation of Committee Overseeing Audit: The audit committee of the board of directors is responsible for oversight of the audit of the organization's financial statements, and selection of the independent accounting firm used. This process has not changed from the prior year. 990, Part XI, line 9 - Explanation: Foreign operations conducted under separate legal entities have been excluded from the current year Form 990. Historically these entities have been include in the BSF International LLC 990, allowing the return to tie directly to the audited financial statements, prepared according to the Generally Accepted Accounting Principles of the United States of America (GAAP). While GAAP calls for the inclusion of these entities, It is proper to exclude them from a tax perspective. The net asset adjustment appearing on 990, Part XI, Line 9 is a result of this change. It is important to note the activities carried out by BSF International LLC as a whole have not contracted. The difference between the current year and prior year figures represent a change in the tax preparation methodology only. 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 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 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 1 Bible Study Fellowship C Bible Study Fellowship N Bible Study Fellowship O Bible Study Fellowship (Hong Kong) R BSF International (Canada) Limited R Bible Study Fellowship (Singapore) S BSF International (Australasia) Limited S BSF International (UK) Limited S