2014-08-12T12:55:07-05:00 2013-12-31 560574444 CHERRY BEKAERT LLP 1111 METROPOLITAN AVE STE 1000 CHARLOTTE NC 28204 990 2013-01-01 560750258 BLUE RIDGE BROADCASTING CORPORATION BLUE 8282858477 PO BOX 159 BLACK MOUNTAIN NC 28711 DAVID BRUCE PRESIDENT 8282858477 2014-07-29 1 JANICE A RATICA P00358837 7043771678 2013 2015-11-30 17:44:51Z DAVID BRUCE 3 PORTERS COVE ROAD ASHEVILLE NC 28805 3433142 0 X WWW.BRB.ORG X 1959 NC TO PROCLAIM GOD'S GOSPEL MESSAGE THROUGH RADIO AND THE INTERNET 7 5 0 65 0 0 3247030 2219152 833959 804301 173698 131834 146596 149433 4401283 3304720 0 0 0 0 1715646 1808996 0 0 388001 1840909 1705535 3556555 3514531 844728 -209811 9856101 9640552 405860 355537 9450241 9285015 X BLUE RIDGE BROADCASTING CORPORATION'S MISSION IS TO "GO INTO ALL THE WORLD AND PREACH THE GOOD NEWS TO ALL CREATION" (MARK 16:15). WE PROCLAIM THE GOSPEL OF JESUS CHRIST USING BIBLE TEACHING AND CHRISTIAN MUSIC ON RADIO STATIONS IN WESTERN NORTH CAROLINA AND THROUGH INTERNET OUTREACHES THAT STRETCH ACROSS THE GLOBE. 0 0 2819789 804301 "EVERYONE WHO CALLS ON THE NAME OF THE LORD WILL BE SAVED. BUT HOW CAN THEY CALL ON HIM TO SAVE THEM UNLESS THEY BELIEVE IN HIM? AND HOW CAN THEY BELIEVE IN HIM IF THEY HAVE NEVER HEARD ABOUT HIM? AND HOW CAN THEY HEAR ABOUT HIM UNLESS SOMEONE TELLS THEM?" (ROMANS 10:13-14). EVERY DAY BLUE RIDGE BROADCASTING WORKS TO TELL THOUSANDS OF PEOPLE ABOUT JESUS CHRIST. THROUGH EVANGELISM, DISCIPLESHIP AND MISSION OPPORTUNITIES WE STRIVE TO LEAD PEOPLE INTO A PERSONAL AND DYNAMIC RELATIONSHIP WITH JESUS CHRIST. IN 2013 BLUE RIDGE BROADCASTING AIRED OVER 10,000 HOURS OF EVANGELISTIC AND DISCIPLESHIP TEACHING PROGRAMS; AIRED OVER 20,000 HOURS OF CHRISTIAN MUSIC; SPONSORED CONCERTS, TRADE SHOWS, FESTIVALS, SPORTING EVENTS, MARRIAGE CONFERENCES, WOMEN'S CONFERENCES, EVANGELISTIC EVENTS, TEACHING EVENTS, AND SPEAKING EVENTS WITH COMBINED ATTENDANCE OF OVER 110,000 AND RESULTING IN AT LEAST 8,500 DECISIONS OF SALVATION OR RECOMMITMENT. THE 2013 MISSION OPPORTUNITIES INCLUDED HELPING 189 CHILDREN ATTEND CHRISTIAN SCHOOLS FOR ONE YEAR; HELPING 1,910 HOMES TO RECEIVE A GOSPEL PRESENTATION; SPONSORED 6,900 CHILDREN WITH ASSISTANCE DURING CHRISTMAS SEASON; AND SUPPORTING OUR SISTER STATION IN REACHING OVER 500,000 ARABIC SPEAKING PEOPLE. 2819789 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 1 0 0 0 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 19 0 1 0 0 0 0 0 0 0 0 0 0 0 X 7 5 1 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NC VA TN WV FL X X ALICE KNIGHTEN 8282858477 3 PORTERS COVE ROAD ASHEVILLE NC 28805 WILLIAM WILCOX DIRECTOR 1.00 X 0 0 0 WM FRANKLIN GRAHAM III DIRECTOR 0.25 40.00 X 0 205919 34722 MELVIN GRAHAM JR DIRECTOR 0.25 1.00 X 0 0 0 E HAROLD MUNN JR SECRETARY-TREASURER 1.00 X X 0 0 0 ALEX MCFARLAND DIRECTOR 1.00 X X 0 0 0 DAVID BRUCE PRESIDENT 0.25 40.00 X X 0 130311 83372 PETER FONTAINE VICE PRESIDENT 1.00 X X 0 0 0 ALICE KNIGHTEN GENERAL MANAGER 40.00 X 0 93750 26101 JAMES KIRKLAND DIRECTOR OF RADIO 20.00 20.00 X 0 119306 36505 BILLY GRAHAM FORMER CHAIRMAN 0.00 40.00 X 0 139386 85239 CLIFF BARROWS FORMER DIRECTOR 0.00 40.00 X 0 108201 87508 0 796873 353447 0 1 1 0 0 2219152 2219152 RADIO PROGRAMS 515100 698204 698204 PROGRAM REVENUE 900099 106097 106097 804301 182170 182170 149433 0 149433 149433 149433 78086 128422 -50336 -50336 -50336 3304720 804301 0 281267 729986 605889 65697 58400 598508 455530 43945 99033 69221 48455 10383 10383 318081 222657 47712 47712 93200 65240 13980 13980 24637 20941 1725 1971 8000 8000 115730 98852 7876 9002 108619 108619 309278 261956 22667 24655 36137 30716 2530 2891 308244 262007 21577 24660 30580 21406 4587 4587 194 194 249675 212224 17477 19974 PROGRAMMING EXPENSES 228257 228257 OUTREACH AND DEVELOPMEN 202228 138295 63933 OTHER 68077 25247 37280 5550 SUPPLIES AND EQUIPMENT 15879 13498 1111 1270 3514531 2819789 306741 388001 500 502 3320433 2782253 112314 111451 2018 4648 4362358 2920061 1812689 1442297 3183147 3874401 1425000 1425000 9856101 9640552 405860 355537 405860 355537 X 9450241 9285015 9450241 9285015 9856101 9640552 -209811 44585 0 X 0 1 X 1 0 X 2894774 2556517 2164335 3247030 2233552 13096208 786460 773475 873426 833959 804301 4071621 3681234 3329992 3037761 4080989 3037853 17167829 15000 15000 0 15000 15000 17152829 323285 315506 317729 310975 331603 1599098 323285 315506 317729 310975 331603 1599098 4004519 3645498 3355490 4391964 3369456 18766927 0.91400 0.91840 0.08520 0.08090 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 350000 350000 350000 350000 350000 350000 350000 350000 350000 350000 1.00000 0 0 70746 70746 1486245 1147303 338942 2805367 1772758 1032609 1442297 X 3355705 44585 14400 58985 3296720 8000 8000 3304720 3520931 14400 14400 3506531 8000 8000 3514531 PART X, LINE 2: MANAGEMENT HAS EVALUATED THE EFFECT OF FASB GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE GUIDANCE CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS BY PRESCRIBING A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE CORPORATION'S POLICY IS TO RECORD A LIABILITY FOR ANY TAX POSITION TAKEN THAT IS BENEFICIAL TO THE CORPORATION, INCLUDING ANY RELATED INTEREST AND PENALTIES, WHEN IT IS MORE LIKELY THAN NOT THE POSITION TAKEN BY MANAGEMENT WITH RESPECT TO A TRANSACTION OR CLASS OF TRANSACTIONS WILL BE OVERTURNED BY A TAXING AUTHORITY UPON EXAMINATION. MANAGEMENT BELIEVES THERE ARE NO SUCH POSITIONS AS OF DECEMBER 31, 2013 AND 2012, AND ACCORDINGLY, NO LIABILITY HAS BEEN ACCRUED. INCOME TAX RETURNS FOR THE 2010 TAX YEARS AND AFTERWARDS ARE SUBJECT TO AUDIT. PART V, LINE 4 THE ORGANIZATION'S ENDOWMENT IS AN INVESTMENT IN RESERVE FOR A LARGE CAPITAL EXPENDITURE. 1 X X X X X 0 0 0 0 0 0 0 0 0 WM FRANKLIN GRAHAM III DIRECTOR 0 102910 0 0 0 103009 0 27049 0 7673 0 240641 0 0 DAVID BRUCE PRESIDENT 0 130037 0 0 0 274 0 33450 0 49922 0 213683 0 0 JAMES KIRKLAND DIRECTOR OF RADIO 0 119306 0 0 0 0 0 7654 0 28851 0 155811 0 0 BILLY GRAHAM FORMER CHAIRMAN 0 78021 0 0 0 61365 0 12917 0 72322 0 224625 0 0 CLIFF BARROWS FORMER DIRECTOR 0 96142 0 0 0 12059 0 23251 0 64257 0 195709 0 0 SCHEDULE J, PART II ALL COMPENSATION LISTED IN PART II OF SCHEDULE J IS PAID BY THE BILLY GRAHAM EVANGELISTIC ASSOCIATION FOR SERVICES RENDERED TO THAT ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 2 DR. BILLY GRAHAM AND WILLIAM FRANKLIN GRAHAM, III HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS SHALL CONSIST OF NOT LESS THAN THREE (3) NOR MORE THAN FIFTEEN (15) DIRECTORS. EACH YEAR, AT ITS ANNUAL MEETING, THE BOARD OF DIRECTORS OF BILLY GRAHAM EVANGELISTIC ASSOCIATION ("BGEA") SHALL DESIGNATE THE BOARD OF DIRECTORS OF THIS CORPORATION, ANY OR ALL OF WHOM MAY ALREADY BE SERVING AS DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11 THE RETURN IS REVIEWED BY THE AUDIT REVIEW COMMITTEE AND THE FULL BOARD OF DIRECTORS BEFORE IT IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C BLUE RIDGE BROADCASTING'S CONFLICT OF INTEREST POLICY COVERS ALL "RESPONSIBLE PERSONS", WHICH INCLUDES ANY BOARD MEMBER, OFFICER, DIVISIONAL VICE PRESIDENT, OR MEMBER OF MANAGEMENT STAFF WHO HAS A MATERIAL FINANCIAL INTEREST. DISCLOSURE STATEMENTS ARE SUBMITTED BY THESE INDIVIDUALS ON AN ANNUAL BASIS, AS WELL AS THROUGHOUT THE YEAR AS A SITUATION MAY ARISE. A SUMMARY OF POTENTIAL CONFLICTS DISCLOSED BY BOARD MEMBERS, ETC ARE REPORTED TO THE BOARD AUDIT REVIEW COMMITTEE FOR REVIEW. RESTRICTIONS IMPOSED ON PERSONS INVOLVED IN TRANSACTIONS WITH A POTENTIAL CONFLICT INCLUDE PROHIBITING HIM FROM PARTICIPATING IN THE BOARD OR COMMITTEE DELIBERATIONS AND APPROVAL OF THE TRANSACTION. THROUGHOUT THE YEAR, INTERNAL AUDIT AND LEGAL STAFF MONITOR THE ADDITION OF NEW BOARD MEMBERS AND THE HIRING OF NEW EMPLOYEES WHOSE POSITION MAY ALLOW THEM TO HAVE A MATERIAL FINANCIAL INTEREST IN A TRANSACTION. DISCLOSURE STATEMENTS ARE REQUESTED AND RECEIVED FROM THESE INDIVIDUALS. POTENTIAL CONFLICTS, IF ANY, ARE REPORTED TO THE BOARD AUDIT REVIEW COMMITTEE. THE PROCESS FOR REVIEW OF TRANSACTIONS WITH POTENTIAL CONFLICTS VARIES BASED ON THE INDIVIDUAL WITH THE CONFLICT. IF A STAFF MEMBER IS NOT A DISQUALIFIED PERSON, ANY PROPOSED TRANSACTION THAT MAY BE A CONFLICT OF INTEREST MUST BE REVIEWED AND APPROVED BY THE CEO OR HIS DESIGNEE. ALL MATERIAL TERMS AND CONDITIONS OF THE TRANSACTION SHALL BE DESCRIBED IN WRITING AND PROVIDED TO THE CEO OR HIS DESIGNEE. ALL MATERIAL TERMS AND CONDITIONS OF THE TRANSACTION SHALL BE DESCRIBED IN WRITING AND PROVIDED TO THE CEO PRIOR TO ENTERING INTO THE TRANSACTION. THE CEO WILL REVIEW THE TRANSACTION TO DETERMINE IF IT IS FAIR AND IN THE BEST INTERESTS OF THE COMPANY. IF THE PERSON WITH THE POTENTIAL CONFLICT OF INTEREST IS A DISQUALIFIED PERSON, THE RESPONSIBLE PERSON WILL PROVIDE ALL MATERIAL TERMS AND CONDITIONS TO THE CEO IN WRITING. THE CEO WILL FORWARD SUCH INFORMATION TO THE COMPENSATION COMMITTEE CHAIRMAN FOR REVIEW AND DECISION BY THE COMPENSATION COMMITTEE PRIOR TO THE CONSUMMATION OF THE TRANSACTION. THE TRANSACTION SHALL ONLY BE PERMITIED IF THE COMPENSATION COMMITTEE DETERMINES THAT (1) THE CONFLICTING INTEREST IS FULLY DISCLOSED, (2) THE RESPONSIBLE PERSON WITH THE CONFLICT IS EXCLUDED FROM THE DISCUSSION AND APPROVAL OF SUCH TRANSACTION BY THE COMPENSATION COMMITTEE, AND (3) THE TRANSACTION IS FAIR AND IN THE BEST INTEREST OF THE COMPANY BY USE OF A COMPARABLE VALUATION OR COMPETITIVE BID. THE COMPENSATION COMMITTEE CHAIRMAN WILL PRESENT THE MATERIAL FACTS OF THE TRANSACTION TO THE FULL BOARD OF DIRECTORS FOR RATIFICATION. IF THE CEO OR HIS FAMILY MEMBER IS THE ONE WITH THE POTENTIAL CONFLICT OF INTEREST, THEN INITIAL DISCLOSURE SHALL BE MADE DIRECTLY TO THE COMPENSATION COMMITTEE CHAIRMAN BY THE VICE PRESIDENT OF CORPORATE AFFAIRS USING THE SAME CRITERIA AS LISTED ABOVE. THE COMPENSATION COMMITTEE WILL REVIEW AND DECIDE IF THE TRANSACTION IS FAIR AND IN THE BEST INTERESTS OF THE COMPANY. THE COMPENSATION COMMITTEE CHAIRMAN WILL PRESENT THE MATERIAL FACTS OF THE TRANSACTION TO THE FULL BOARD OF DIRECTORS FOR RATIFICATION. IF THE CONFLICT INVOLVES A GRANT, PAYMENT, OR BENEFIT TO ANOTHER 501(C)(3) ORGANIZATION WITHIN THE EXEMPT PURPOSES OF THE COMPANY, THE MATERIAL TERMS OF SUCH TRANSACTIONS WILL BE SUBMITTED TO THE FINANCE COMMITTEE FOR REVIEW AT SUCH COMMITTEES PERIODIC MEETINGS AND ANNUALLY SUBMITTED TO THE BOARD OF DIRECTORS FOR REVIEW AND RATIFICATION. FORM 990, PART VI, SECTION B, LINE 15 BLUE RIDGE BROADCASTING ("BRB") IS A MINISTRY OF THE BILLY GRAHAM EVANGELISTIC ASSOCIATION ("BGEA") AND THE STAFF OF BRB ARE EMPLOYED BY BGEA. IN ADDITION TO REVIEW BY BGEA, COMPENSATION IS ALSO REVIEWED BY THE EXECUTIVE COMMITTEE OF THE BRB BOARD OF DIRECTORS. COMPARABILITY DATA FROM THE CHRISTIAN MUSIC BROADCASTERS SALARY STUDY IS USED BY THE BRB EXECUTIVE COMMITTEE FOR REVIEW. ALL FINAL DECISIONS ARE DOCUMENTED. FORM 990, PART VI, SECTION C, LINE 19 BLUE RIDGE BROADCASTING MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. BILLY GRAHAM EVANGELISTIC ASSOCIATION PO BOX 668129 CHARLOTTE NC 28266 410692230 GOSPEL/MINISTRIES MN 501(C)(3) LINE 7 N/A 0 GRAHAM FUND FOR EVANGELISM PO BOX 668129 CHARLOTTE NC 28266 363194680 SUPPORT BILLY GRAHAM CENTER AT WHEATON COLLEGE NC 501(C)(3) LINE 11A, I BILLY GRAHAM EVANGELISTIC ASSOCIATION 0 COVE CHARITABLE TRUST FUND PO BOX 668129 CHARLOTTE NC 28266 411794875 SUPPORT THE MINISTRY AT BILLY GRAHAM TRAINING CENTER NC 501(C)(3) LINE 11A, I BILLY GRAHAM EVANGELISTIC ASSOCIATION 0 ORGANIZACAO REBG BRASIL AV ADOLFO PINHEIRO 2360 SAO PAULO BR EVANGELISM IN BRAZIL BR N/A N/A BILLY GRAHAM EVANGELISTIC ASSOCIATION 0 BGEA PTE LTD 133 CECIL STREET SINGAPORE SN EVANGELISM SN N/A C 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0