COMMUNITY BIBLE STUDY: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- COMMUNITY BIBLE STUDY (EIN 51-0233462)
- Tax period
- 2013-07-01 to 2014-06-30
- Filed
- 2014-10-01
- IRS object ID
- 201402749349300715
- Schema version
- 2013v3.0
- 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 | 2014-10-01T15:59:42-05:00 | ReturnTs |
| Tax Period End | 2014-06-30 | 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 | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2435 Research Parkway STE 200 | AddressLine1 |
| City | Colorado Springs | City |
| State | CO | State |
| ZIP Code | 80920 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-07-01 | 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 | BusinessNameLine1 |
| 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 | AddressLine1 |
| City | Colorado Springs | City |
| State | CO | State |
| ZIP Code | 80921 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Kimm Carr | PersonNm |
| Person Title | Executive Director | PersonTitleTxt |
| Phone | 7199557777 | PhoneNum |
| Signature | 2014-10-01 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | David C Moja | PreparerPersonNm |
| PTIN | P00747006 | PTIN |
| Phone | 7195286225 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | 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 | AddressLine1 |
| City | Colorado Springs | City |
| State | CO | State |
| ZIP Code | 80921 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $10,843,060 | 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 | 1976 | FormationYr |
| Legal Domicile State | VA | LegalDomicileStateCd |
| Activity Or Mission | Provide materials for & conduct Bible study classes. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 40 | TotalEmployeeCnt |
| Total Volunteers | 15352 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $7,745,023 | PYContributionsGrantsAmt |
| CY Contributions Grants | $8,127,480 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,566,117 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,639,422 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,497 | PYInvestmentIncomeAmt |
| CY Investment Income | $932 | CYInvestmentIncomeAmt |
| PY Other Revenue | $47,731 | PYOtherRevenueAmt |
| CY Other Revenue | $75,226 | CYOtherRevenueAmt |
| PY Total Revenue | $10,360,368 | PYTotalRevenueAmt |
| CY Total Revenue | $10,843,060 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $191,533 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $340,903 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,400,119 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,430,395 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $16,759 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $7,671,827 | PYOtherExpensesAmt |
| CY Other Expenses | $7,300,006 | CYOtherExpensesAmt |
| PY Total Expenses | $10,263,479 | PYTotalExpensesAmt |
| CY Total Expenses | $10,071,304 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $96,889 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $771,756 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $8,690,477 | TotalAssetsBOYAmt |
| Total Assets EOY | $9,407,573 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,348,314 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,280,942 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $7,342,163 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $8,126,631 | 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 | $5,465,629 | ExpenseAmt |
| Revenue | $2,236,552 | RevenueAmt |
| Desc | Write, edit, print, record (audio & video), teach and distribute Bible study lesson materials for about 70,000 adults and 24,000 children and teens in nearly 675 classes throughout the United States. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,035,199 | ExpenseAmt |
| Grant | $340,903 | GrantAmt |
| Revenue | $83,715 | RevenueAmt |
| Desc | Provide Bible study lesson materials and leadership training to individuals in about 73 countries, which have been translated into 50 heart languages for conducting about 3,771 Bible study classes attended by almost 68,000 people globally. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,185,559 | ExpenseAmt |
| Revenue | $319,155 | 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 | $8,686,387 | 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 |
| IRP Document | 53 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 40 | 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 | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | 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 | Yes (1) | LocalChaptersInd |
| Policies Reference Chapters | Yes (1) | PoliciesReferenceChaptersInd |
| 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 | 0 | 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 | Nolen Burt | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7199557777 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 790 Stout Road | AddressLine1 |
| City | Colorado Springs | City |
| State | CO | State |
| ZIP Code | 80921 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| Marty Pickett | ||||||
| Chairman of the Board | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| James Smith | ||||||
| Vice Chairman of the Board | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Dee Trent | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Kelly Cassels | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Sue Bonner | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Wendy Borcherdt | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Gayle Kelly | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Cheryl Mayne | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Andy Jordan | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Louis Tucker | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Wes Jones | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Michael Snyder | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Kimm Carr | ||||||
| Executive Director | 40.00 | Yes (X) | $96,940 | $0 | $10,841 | |
| Nolen Burt | ||||||
| Dir Ministry Svc Center | 40.00 | Yes (X) | $97,703 | $0 | $9,762 | |
| Chantelle Sharketti | ||||||
| Secretary | 40.00 | Yes (X) | $45,098 | $0 | $1,353 | |
| Daniel Winter | ||||||
| Treasurer | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $239,741 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $21,956 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Olive Technology | |||||
| 5350 N Academy Blvd Ste 202 | Colorado Springs | CO | 80918 | Software development | $343,078 |
| Versa Press | |||||
| 1465 Spring Bay Rd | East Peoria | IL | 61611 | Printing | $274,302 |
| Fulcircle | |||||
| 4880 Havana St Ste 500 | Denver | CO | 80239 | Distribution | $146,547 |
| Dickenson Press | |||||
| PO Box 72100 | Cleveland | OH | 44192 | Printing | $131,399 |
| Tipping Media | |||||
| 4272 E Milky Way | Gilbert | AZ | 85295 | Software design | $123,950 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $8,127,480 | AllOtherContributionsAmt |
| Noncash Contributions | $14,488 | NoncashContributionsAmt |
| Total Contributions | $8,127,480 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Bible Class Fees | 900099 | $2,236,552 | $2,236,552 |
| Conference revenue | 900099 | $319,155 | $319,155 |
| Program Sales | 900099 | $58,401 | $58,401 |
| Other program revenue | 900099 | $25,314 | $25,314 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,639,422 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $932 | TotalRevenueColumnAmt |
| Exclusion | $932 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $75,226 | TotalRevenueColumnAmt |
| Exclusion | $75,226 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,843,060 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,639,422 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $76,158 | ExclusionAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $340,903 | TotalAmt |
| Program Services | $340,903 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $342,279 | TotalAmt |
| Management And General | $342,279 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,685,900 | TotalAmt |
| Program Services | $1,311,193 | ProgramServicesAmt |
| Management And General | $374,707 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,264 | TotalAmt |
| Program Services | $24,469 | ProgramServicesAmt |
| Management And General | $13,795 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $208,060 | TotalAmt |
| Program Services | $156,086 | ProgramServicesAmt |
| Management And General | $51,974 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $155,892 | TotalAmt |
| Program Services | $91,858 | ProgramServicesAmt |
| Management And General | $64,034 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,105 | TotalAmt |
| Program Services | $12,840 | ProgramServicesAmt |
| Management And General | $7,265 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $103,423 | TotalAmt |
| Program Services | $54,516 | ProgramServicesAmt |
| Management And General | $48,907 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $155,082 | TotalAmt |
| Program Services | $99,040 | ProgramServicesAmt |
| Management And General | $56,042 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $572,209 | TotalAmt |
| Program Services | $357,260 | ProgramServicesAmt |
| Management And General | $198,190 | ManagementAndGeneralAmt |
| Fundraising | $16,759 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $271,079 | TotalAmt |
| Program Services | $268,368 | ProgramServicesAmt |
| Management And General | $2,711 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $785,737 | TotalAmt |
| Program Services | $785,524 | ProgramServicesAmt |
| Management And General | $213 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,282,234 | TotalAmt |
| Program Services | $1,186,997 | ProgramServicesAmt |
| Management And General | $95,237 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $298,393 | TotalAmt |
| Program Services | $286,733 | ProgramServicesAmt |
| Management And General | $11,660 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $232,619 | TotalAmt |
| Program Services | $169,856 | ProgramServicesAmt |
| Management And General | $62,763 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Bible study programs | $1,955,232 | $1,926,152 | $29,080 |
| Childcare for classes | $911,043 | $911,043 | |
| Bible study materials | $679,636 | $679,636 | |
| Human resources | $33,214 | $23,913 | $9,301 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,071,304 | TotalAmt |
| Program Services | $8,686,387 | ProgramServicesAmt |
| Management And General | $1,368,158 | ManagementAndGeneralAmt |
| Fundraising | $16,759 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,088,695 | BOYAmt |
| EOY | $3,020,769 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $429,104 | BOYAmt |
| EOY | $731,856 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $186,753 | BOYAmt |
| EOY | $108,249 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $55,047 | BOYAmt |
| EOY | $82,116 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $7,296,022 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,050,264 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,724,765 | BOYAmt |
| EOY | $5,245,758 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $206,113 | BOYAmt |
| EOY | $218,825 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,690,477 | BOYAmt |
| EOY | $9,407,573 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $248,817 | BOYAmt |
| EOY | $172,946 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,099,497 | BOYAmt |
| EOY | $1,107,996 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,348,314 | BOYAmt |
| EOY | $1,280,942 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,514,678 | BOYAmt |
| EOY | $6,008,693 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,827,485 | BOYAmt |
| EOY | $2,117,938 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,342,163 | BOYAmt |
| EOY | $8,126,631 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,690,477 | BOYAmt |
| EOY | $9,407,573 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $771,756 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $12,712 | 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 | $7,043,943 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,349,589 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $7,179,611 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7,745,023 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,127,480 | CurrentTaxYearAmt |
| Total | $37,445,646 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $7,043,943 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,349,589 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $7,179,611 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7,745,023 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,127,480 | CurrentTaxYearAmt |
| Total | $37,445,646 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $37,445,646 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,233 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,794 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,067 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $49,228 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $76,158 | CurrentTaxYearAmt |
| Total | $135,480 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $37,581,126 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $13,070,980 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.99640 | PublicSupportCY170Pct |
| Public Support PY170 | 0.99800 | 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 | $4,074,743 | OtherCostOrOtherBasisAmt |
| Depreciation | $656,283 | DepreciationAmt |
| Book Value | $3,418,460 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,279,831 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,109,916 | DepreciationAmt |
| Book Value | $169,915 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,323,295 | OtherCostOrOtherBasisAmt |
| Depreciation | $284,065 | DepreciationAmt |
| Book Value | $1,039,230 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $5,245,758 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $10,855,772 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $12,712 | OtherRevenueAmt |
| Revenue Not Reported | $12,712 | RevenueNotReportedAmt |
| Revenue Subtotal | $10,843,060 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $10,843,060 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $10,071,304 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $10,071,304 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $10,071,304 | 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, 2014, CBS had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. The Organization's federal Return of Organization Exempt from Income Tax Form 990 for the years ended June 30, 2013, 2012, and 2011, are subject to examination by the IRS, generally for three years after they were filed. |
| Part XI, Line 2d - Other Adjustments: | Adjustment to Life Estate 12,712. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 0 | 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 | $88,564 |
| East Asia and the Pacific | 0 | 0 | Grants to recipients located in the region | $28,021 | |
| Europe | 0 | 0 | Program services | Bible study classes | $68,652 |
| Europe | 0 | 0 | Grants to recipients located in the region | $11,214 | |
| South America | 0 | 0 | Program services | Bible study classes | $56,230 |
| South America | 0 | 0 | Grants to recipients located in the region | $9,894 | |
| South Asia | 1 | 1 | Program services | Bible Study Classes | $84,378 |
| South Asia | 0 | 0 | Grants to recipients located in the region | $643 | |
| Sub-Saharan Africa | 0 | 0 | Program services | Bible Study Classes | $59,753 |
| Sub-Saharan Africa | 0 | 0 | Grants to recipients located in the region | $291,131 |
| 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 | $347,596 | SubtotalSpentAmt |
| Continuation Spent | $350,884 | ContinuationSpentAmt |
| Total Spent | $698,480 | TotalSpentAmt |
Grants To Org Outside US GrantsToOrgOutsideUSGrp (13 entries)
| RegionRegionTxt | Purpose Of GrantPurposeOfGrantTxt | Cash GrantCashGrantAmt | Manner Of Cash DisbursementMannerOfCashDisbursementTxt |
|---|---|---|---|
| Sub-Saharan Africa | Bible study classes | $6,400 | Wire |
| Sub-Saharan Africa | Bible study classes | $24,000 | Wire |
| Sub-Saharan Africa | Bible study classes | $8,281 | Wire |
| Sub-Saharan Africa | Bible study classes | $6,341 | Wire |
| Sub-Saharan Africa | Bible study classes | $5,321 | Wire |
| Sub-Saharan Africa | Bible study classes | $8,210 | Wire |
| Sub-Saharan Africa | Bible study classes | $7,702 | Wire |
| Sub-Saharan Africa | Bible study classes | $5,923 | Wire |
| Sub-Saharan Africa | Bible study classes | $12,270 | Wire |
| Sub-Saharan Africa | Bible study classes | $5,000 | Wire |
| Sub-Saharan Africa | Bible study classes | $5,102 | Wire |
| Sub-Saharan Africa | Bible study classes | $5,154 | Wire |
| East Asia | Bible study classes | $8,085 | Wire |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 13 | 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 NGO that is self-determined, self-directed and self-funded. Grants are made to these NGOs to assist with startup costs and sometimes translation costs. Grants also are made to partner NGOs assisting us in establishing these national ministries. The NGOs 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, providing receipts whenever possible. |
| Part I, line 3: | Expense reports are submitted by the Regional Directors with receipts indicating what the expenditures are for. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 3 | FormAndLineReferenceDesc |
| Explanation | The Finance 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. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section B, line 11 | The Form 990 was prepared by an independent CPA firm, reviewed by the finance team and the treasurer of the board, and then emailed to the full board 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 prepare conflict of interest statements and provide them to the Chair, Audit & Compliance Committee, who views them and reports any potential conflicts to the Board of Trustees. These forms are to be updated annually. |
| Form 990, Part VI, Section B, line 15a | The Finance 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. |
| Form 990, Part VI, Section C, line 19 | The 990 and financial statements are made available on the organization's website and the other documents are provided upon request. |
| Form 990, Part XI, line 9: | Adjustment to Life Estate 12,712. |
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