2013-04-15T15:09:44-05:00 2012-05-31 BKD LLP 111 South Tejon Suite 800 Colorado Springs CO 809039848 990 2011-06-01 366008100 David C Cook % THE ORGANIZATION DAVI 7195360100 4050 Lee Vance View Colorado Springs CO 80918 Scott Miller 2013-04-15 true Rita F Worster CPA 7194714290 2011 2016-03-07 17:11:31Z Scott Miller COO 4050 Lee Vance View Colorado Springs CO 80918 62743796 false X www.davidccook.com X 1944 IL TO EQUIP THE CHURCH WITH CHRIST-CENTERED RESOURCES FOR MAKING AND TEACHING DISCIPLES WHO OBEDIENTLY TRANSFORM TODAY'S GENERATIONS. SEE SCHEDULE O FOR BIBLICAL STATEMENT OF PURPOSE AND CORE VALUES. 10 10 257 0 0 0 778257 1191791 0 0 1364225 999905 21800466 26336672 23942948 28528368 123000 95021 0 0 12534400 16986061 0 0 562549 10357066 19332257 23014466 36413339 928482 -7884971 115619932 136608166 24117105 54527184 91502827 82080982 X TO EQUIP THE CHURCH WITH CHRIST-CENTERED RESOURCES FOR MAKING AND TEACHING DISCIPLES WHO OBEDIENTLY TRANSFORM TODAY'S GENERATIONS. SEE SCHEDULE O FOR BIBLICAL STATEMENT OF PURPOSE AND CORE VALUES. true false 29778779 14521156 LEADING NONPROFIT PROVIDER OF GLOBAL CHRISTIAN RESOURCES INCLUDING BOOKS, SUNDAY SCHOOL CURRICULUM, MUSIC AND OTHER CHRISTIAN CONTENT. Sunday School Curriculum: The mission statement of Church Ministries is to partner with the local church by providing biblical products and services that help the church accomplish its mission to evangelize and disciple this generation for Christ. This program publishes and prints Bible-based Sunday School curriculum. In addition, it develops and distributes additional evangelical products that serve the church. These products provide innovative and practical tools to use in a wide range of Christian ministries. Products range from children's church materials to youth and adult electives and training materials for pastors, teachers, and administrators. The products are sold through Christian bookstores and directly to churches. Christian Book Publishing: The mission statement of book publishing is to assist in the spiritual growth of each member of the family by producing and distributing Christian products which foster saving faith, increased understanding of the Bible, and promote the application of Christian values in everyday life. The products, which include books, CD ROMs, games, and toys, equip the family to reinforce the spiritual growth process that is being initiated in the church. The products are prayerfully crafted to fit their prime audience and are inspirational, fun, creative, and provide sound Christian education. The products are sold through various channels which include Christian bookstores, religious and general distributors, American Booksellers Association bookstores and ministries. Integrity Music: David C Cook purchased Integrity Music in June of 2011, becoming part of the music ministry with Cook's already established Kingsway out of Eastbourne, England. In November of 2011, both organizations became one and operate under the widely recognized name of Integrity Music. The mission statement of Integrity Music is helping people worldwide experience the manifest presence of God. This program is dedicated to mentoring and developing songwriters who produce worship songs of substance, the very sort of songs that feed the church with a message that changes the world. In addition, Integrity Music produces products, which include CD's, EP's, LP's, DVD's, from worship leaders who explore and articulate faith in Jesus as well as words that build, inspire and instruct disciples. Overall, Integrity's songwriters and artists are found in many parts of the world and share David C Cook's view of the importance of discipleship, and see the role that songs play in helping strengthen, inspire and build the church. The products are sold through various channels which include Christian bookstores, religious and general distributors, ministries and direct to consumers thru various websites. 3043453 95021 3430740 GLOBAL MISSION: ONE OF THE MOST IMPORTANT ISSUES OF OUR TIME IS CHILDREN AROUND THE WORLD WHO ARE ORPHANED, ABANDONED, OR ABUSED. WHILE MANY GOOD PROGRAMS EXIST TO HELP THEM WITH PHYSICAL NEEDS LIKE FOOD, SHELTER AND EDUCATION, FAR TOO LITTLE IS DONE TO ADDRESS THEIR SIGNIFICANT EMOTIONAL, SOCIAL, AND SPIRITUAL NEEDS. GLOBAL MISSION, THE INTERNATIONAL ARM OF DAVID C COOK, PROVIDES AN EXTENSIVE CHILDREN'S PROGRAM THAT CHURCHES, ORPHANAGES, AND OTHER GROUPS USE TO FOSTER INNER HEALING WITH CHILDREN WHO HAVE WOUNDED HEARTS. CURRENTLY, THESE PROGRAMS SERVE APPROXIMATELY 20 MILLION CHILDREN A YEAR. 32822232 true true false false false true false false false true true false true true true false false true false true true false false false false false false true true true false false false false false false false false true false false false false true true true false false true X 1173 0 true 257 true false true UK CA false false false false false false false false false false false X 10 10 false false false false false false false true true false false true true true true true true true true false IL MN MS PA SC TN WV X THE ORGANIZATION 7195360100 4050 LEE VANCE VIEW Colorado Springs CO 80918 DR DAVID BAER 5.0 X X 5000 0 0 MR EDRIC GREEN 5.0 X X 5000 0 DR JEANETTE HSIEH 5.0 X 5000 0 MR DENNIS JOHNSON 5.0 X X 6500 0 MR WILLIAM JOHNSTON 5.0 X 5500 0 MR JOSEPH KOCH 5.0 X 2500 0 MR DAVID ROGERS 5.0 X 5000 0 MR JOHN ROTE 5.0 X X 5000 0 MR RICHARD SATTERFIELD 5.0 X 2500 0 DR DOUG SHAW 5.0 X 5000 0 MR CRIS DOORNBOS 40.0 X 483724 20082 MR SCOTT MILLER 40.0 X 258084 9232 MR DANIEL RICH 40.0 X 254341 14402 MR RYAN DUNHAM 40.0 X 262254 18082 MR ERIC THURMAN 40.0 X 194425 15402 MR MIKE HASTINGS 40.0 X 133752 5020 MR DONALD PAPE 40.0 X 133170 11667 MRS MARLENE LEFEVER-RISLEY 40.0 X 132284 11702 MR STEVEN BRENNER 40.0 X 124186 13872 MR BRAD NILSEN 40.0 X 123691 36491 MR RALPH GATES 0.0 X 170263 0 2317174 0 155952 19 true true false SCHWAB CHARITABLE TRUST FUND 211 MAIN STREET SAN FRANCISCO CA 94105 AUTHOR 1051505 HINSHAW CULBERTSON LLP 8142 SOLUTIONS CENTER DRIVE CHICAGO IL 60677 legal 830616 FLANNEL 4555 WILSON AVE SW STE 1 GRANDVILLE MI 49418 PRODUCT DEVELOPMENT 475000 SANDBOX LTD PO BOX 2101 LINDALE TX 75771 MUSIC ROYALTIES 473390 GATEWAY CHURCH 500 S NOLEN DR STE 300 SOUTHLAKE TX 76092 MUSIC ROYALTIES 435707 36 1191791 99497 1191791 0 999325 999325 0 8361406 8361406 23370 23370 23370 23370 10001214 10000634 580 580 580 0 0 42140915 24214794 17926121 17926121 MISC INCOME 900099 25775 25775 25775 28528368 17951896 9384681 78521 78521 16500 16500 0 0 1591255 822659 768596 0 11187742 10151102 754216 282424 1078326 1044481 31320 2525 2160255 1930530 197322 32403 968483 869521 85939 13023 0 708260 405008 301401 1851 174677 38986 135691 0 0 35047 35047 3948012 3772683 92100 83229 2974602 2878221 5020 91361 838788 750524 70346 17918 522261 496629 25632 4580 4580 555203 433019 120944 1240 1107807 854553 227801 25453 0 504987 496621 948 7418 1056739 1056739 0 6015378 5996771 18607 392044 296145 95899 PROGRAM DEVELOPMENT/PRINTING 309352 304991 1509 2852 MEMBERSHIPS & SUBSCRIPTIONS 140575 79503 60220 852 BAD DEBT EXPENSE 20833 20833 OTHER EXPENSES 23112 23112 0 36413339 32822232 3028558 562549 13976671 792847 8541528 2566508 81274 2132 14638476 18465687 0 0 0 0 1088570 969222 11296629 12553119 607560 698671 40508169 27769697 12815657 12738472 35532253 32374870 507494 480560 12162163 12162163 410015 35359909 3961642 7444006 115619932 136608166 6733568 8673721 0 0 103382 155887 11600000 11600000 0 0 0 0 0 27050000 0 1000000 5680155 6047576 24117105 54527184 X 87753755 78037915 871152 1165147 2877920 2877920 91502827 82080982 115619932 136608166 X -7884971 -1536874 X false true true X false X 2432174 705145 841337 778257 1191791 5948704 32924872 30565110 33505533 37395698 42166690 176557903 1006755 1006755 35357046 31270255 35353625 38173955 43358481 183513362 116750 31800 26575 31658 19442 226225 482522 459569 492976 293976 190329 1919372 599272 491369 519551 325634 209771 2145597 181367765 4493298 3313043 2126733 2477205 9384101 21794380 4493298 3313043 2126733 2477205 9384101 21794380 39850344 34583298 37480358 40651160 52742582 205307742 0.88340 0.88593 0.10616 0.10888 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 56055 47500 61409 true true 28227214 764319 -897195 1422129 8011 26664198 24910897 395945 4535839 1608147 7320 28227214 23268979 420494 3406467 2177412 7631 24910897 28721837 277348 -5181099 543017 6090 23268979 0.84840 0.10790 0.04370 false false 1463068 1463068 17070844 8241706 8829138 13475553 12176199 1299354 8498704 7351792 1146912 12738472 INVESTMENT IN SUBSIDIARIES 12162163 F 12162163 ROYALTY ADVANCES 5237870 PAYROLL ADVANCES 0 EMPLOYEE ACCOUNTS RECEIVABLE 399 ROYALTY RECEIVABLE 1405737 COVENANT NOT TO COMPETE 800000 7444006 0 ACCRUED PENSION COSTS 2456146 DEFERRED COMPENSATION 2181597 ACCRUED RETIREE BENEFIT 49523 ANNUITY AND TRUST LIABILITY 1360310 FAS 133 INTEREST RATE SWAP 0 6047576 28528368 36413339 -7884971 -1536874 -1536874 -9421845 51269284 -1536874 24301160 22764286 28504998 23370 23370 28528368 60691129 24301160 24301160 36389969 23370 23370 36413339 PART V, LINE 4 DESCRIBE THE INTENDED USES OF THE ORGANIZATION'S ENDOWMENT FUNDS ESTABLISHED TO SUPPORT AND ENSURE THE ONGOING FUNDING OF VARIOUS SHORT AND LONG TERM MINISTRY PROGRAMS WHICH CAN INCLUDE DEVELOPMENT AND WORLDWIDE DISTRIBUTION OF CHRISTIAN LITERATURE AND LEADERSHIP TRAINING. PART X, LINE 2 UNCERTAIN TAX POSITIONS MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. PART XII, LINE 2D OTHER REVENUE ON BOOKS, NOT ON RETURN COGS RECLASSED FROM EXPENSE AND NETTED AGAINST GROSS SALES 24,187,860 ADDITIONAL COGS INCLUDED AS REVENUE ON FINANCIALS & RECLASSED BACK AS EXPENSE TO NET AGAINST GROSS SALES 113,300 TOTAL 24,301,160 PART XII, LINE 4B OTHER REVENUE ON RETURN, NOT ON BOOKS RENTAL INCOME RECLASSED FROM EXPENSE 23,370 PART XIII, LINE 2D OTHER EXPENSE ON BOOKS, NOT ON RETURN COGS RECLASSED FROM EXPENSE AND NETTED AGAINST GROSS SALES 24,187,860 ADDITIONAL COGS INCLUDED AS REVENUE ON FINANCIALS & RECLASSED BACK AS EXPENSE TO NET AGAINST GROSS SALES 113,300 TOTAL 24,301,160 PART XIII, LINE 4B OTHER EXPENSE ON RETURN, NOT ON BOOKS RENTAL INCOME RECLASSED FROM EXPENSE 23,370 Central America and the Caribbean Program Services Provision of materials 47852 East Asia and the Pacific 1 Program Services Prnting/prov materials 474588 Middle East and North Africa Program Services Printing of materials 95370 Russia and the Newly Independent States Program Services Printing of materials 72053 South America Program Services Printing of materials 536502 South Asia 1 1 Program Services Prnting/prov materials 245451 Sub-Saharan Africa 1 Program Services Provision of materials 200120 Europe (Including Iceland and Greenland) Program Services Provision of materials 7850 North America Investments 720857 Europe (Including Iceland and Greenland) Investments 11621866 1 3 1 3 14022509 14022509 false false true false true false true WESLEY THEOLOGICAL SEMINARY OF THE UMC 4500 MASSACHUSETTS AVE NW WASHINGTON DC 20016 530245887 501(c)(3) 10000 TO SUPPORT MINISTRY NATIONAL CHRISTIAN CHARITABLE FOUNDATION 11625 RAINWATER DR STE 500 ALPHARETTA GA 30009 581493949 501(c)(3) 10000 TO SUPPORT MINISTRY 2 0 support missionaries 17 16500 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS IN THE U.S. PART I, LINE 2 THE ORGANIZATION MAINTAINS A DONOR ADVISED FUND AND ISSUES PAYMENTS BASED ON SUGGESTIONS GIVEN BY THE DONOR. THE DONOR FACILITATES COMMUNICATION WITH THE GRANTEE REGARDING FUNDS. THE ORGANIZATION ALSO PROVIDES GRANTS TO ORGANIZATIONS WITH SIMILAR MINISTRY MISSIONS. THE ORGANIZATION MAINTAINS COMMUNICATION WITH THESE GRANTEES REGARDING CURRENT PROGRAMS. X X true true X X X true true false false false false false true false MR CRIS DOORNBOS 296459 166385 20880 8250 11832 503806 0 MR SCOTT MILLER 164538 71766 21780 0 9232 267316 0 MR DANIEL RICH 167891 65570 20880 8250 6152 268743 0 MR RYAN DUNHAM 165651 74823 21780 8250 9832 280336 0 MR ERIC THURMAN 142848 35077 16500 8250 7152 209827 0 MR BRAD NILSEN 61956 26505 35230 30382 6109 160182 0 MR RALPH GATES 0 0 170263 0 0 170263 38094 NAMES, AMOUNTS, AND DETAILS OF ARRANGEMENTS PART I, QUESTION 1A Travel for Companions - Per the organization's written policy, spousal travel is reimbursed for officers and key employees if the spouse's presence, abilities and activities will result in the effective ministering of the mission. The mission purpose is included on all travel forms in order to document the business purpose for the reimbursement. Health or social club dues - Select executives receive a yearly membership to a health and social club. An amount is also taxed for FICA on each paycheck for the impacted employees. SEVERANCE PAYMENTS PART I, QUESTION 4A RALPH GATES - $100,263 PAYMENTS RECEIVED BRAD NILSEN - $17,970 PAYMENTS RECEIVED DEFERRED COMPENSATION PLAN PART I, QUESTION 4B RALPH GATES AND MARLENE LEFEVER-RISLEY PARTICIPATE IN A STATIC DEFERRED COMPENSATION PLAN. MR. GATES RECEIVED A $70,000 DISTRIBUTION DURING THE YEAR. NON-FIXED PAYMENTS FOR OFFICERS OR DIRECTORS PART I, QUESTION 7 THE OFFICERS, KEY EMPLOYEES AND HIGHEST COMPENSATED EMPLOYEES LISTED ON THIS 990 ARE ELIGIBLE FOR BONUS PAYMENTS UP TO A DEFINED % OF THEIR ANNUAL BASE PAY AS DESIGNATED IN THE ORGANIZATION'S COMPENSATION PHILOSOPHY. ONE CATEGORY OF THEIR BONUS PAYMENT IS DEPENDENT ON THE ACHIEVEMENT OF THREE OR MORE SPECIFIC AND MEASURABLE TARGETS DIRECTLY TIED TO THEIR AREA OF RESPONSIBILITY WHICH MAY REQUIRE SUBJECTIVE DECISIONS TO DETERMINE IF GOAL WAS ACHIEVED. X 3 99497 FMV 0 false false true Part I, Line 32b Use of third parties for noncash contributions STOCK CONTRIBUTIONS ARE RECEIVED, PROCESSED AND SOLD BY AN OUTSIDE INVESTMENT FIRM. PART I, LINE 9, COLUMN B CONTRIBUTIONS THE NUMBER INDICATED ON COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTIONS. Form 990, Part III, Line 1 Supplement to organization's mission Biblical Statement of Purpose: Therefore go and make disciples of all nations, baptizing them in the name of the Father and of the Son and of the Holy Spirit, and teaching them to obey everything I have commanded you. MT 28:19 & 20 NIV Core Values: 1. Truth - Ephesians 4:15 2. Love - John 13:35 3. Integrity - II Corinthians 8:21 4. Cooperation - Proverbs 15:22 5. Accountability - Hebrews 4:13 6. Excellence - Colossians 3:23 7. Innovation - Titus 2:10b Form 990, Part VI, Question 11b Form 990 Review Process The form 990 is prepared by a third party preparer. An internal review of the 990 is completed by the COO and Management of Internal Accounting. The 990 is then sent to the Finance & Audit Committee for review which also includes a meeting with the auditing firm to present the 990 and address any questions. Upon approval from the Finance & Audit Committee and before filing with the IRS, the 990 and associated schedules are provided to the full Board of Trustees on an intranet site which notifies them via an email that forms are available for their review. Form 990, Part VI, Question 12C Monitoring of Conflict of Interest Policy Each January, the Assistant Secretary to the Board distributes conflict of interest forms to each Board Member and executive. Completed forms are then submitted to the Assistant Secretary to the Board who monitors and discloses to the Board if any changes occur. Board members are restricted from voting on issues where conflicts have been identified. Form 990, Part VI, Questions 15a & 15b Process for determining executive, officer, and key employee compensation Every three years, the organization and the Board of Trustees retains an independent global professional firm to review and provide feedback on compensation. Their report includes comparable market compensation data of similarly qualified persons in functionally comparable positions at similarly situated organizations. The most recent report was presented and reviewed by the Board in November 2009. As of March 2013, a new report is being prepared and will be presented and reviewed by July 2013. Human Resources keeps written records of all compensations arrangements as well as all documentation related to the outside compensation studies. Form 990, Part VI, Question 19 Describe how documents are made available to the public The organization's governing documents, conflict of interest policy, and financial statements are made available Upon Request. form 990, Part XI, Line 5 Other changes to net assets Unrealized Loss on Investments (1,536,874) Form 990, part III, line 2 New program services during the year On June 1, 2011 the organization purchased substantially all of the domestic assets and some liabilities of Integrity Music, Inc. a delaware corporation engaged in producing, publishing, and distributing Christian music and related products. Kingsway Communications LTD Lottbridge Drove Eastbourne East Sussex UK BN23 6NT Whlsle Chrstn Lit UK NA foreign corp 12096991 16170227 1.00000 David C Cook Distribution Canada Ltd 55 Woodslee Ave Paris Ontario CA N3L 3E5 Whlsle Chrstn Lit CA NA foreign corp 15232505 6021051 1.00000 Music Three Limited Lottbridge Drove Eastbourne East Sussex UK BN23 6NT pub/dist musi UK KCL Foreign Corp 0 0 1.00000 true false false true true true false false false false true false false false false false false false David C Cook Distribution Canada Limited A 71180 amount paid David C Cook Distribution Canada Limited A 80775 amount paid Kingsway Communications Limited D 9071026 loan amount David C Cook Distribution Canada Limited D 1889524 loan amount David C Cook Distribution Canada Limited E 313686 loan amount Kingsway Communications Limited F 309929 sales price David C Cook Distribution Canada Limited F 717755 sales price Kingsway Communications Limited K 519412 value of svcs David C Cook Distribution Canada Limited K 298344 value of svcs