2024-11-15T09:20:39-06:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 2875 MICHELLE DRIVE 300 IRVINE CA 92606 990 2023-01-01 472951572 BLUE LETTER BIBLE BLUE 9496006000 PO BOX 27109 GREENVILLE SC 29616 ANDREW J GUASTAFERRO COO/CFO 9496006000 2024-11-13 1 1 LISA N RYSSEL CPA P00643670 7149781300 2024-11-13 2023 2024-10-15 13:58:12Z JAMES P MILLIGAN PO BOX 27109 GREENVILLE SC 29616 3985548 0 X WWW.BLUELETTERBIBLE.ORG X 2014 CA TO PRESENT A BIBLICAL, CHRISTIAN MINISTRY OF THE GOSPEL, HOPE, ENCOURAGEMENT AND STRENGTH TO AS MANY PEOPLE AS POSSIBLE. 8 7 20 8 0 0 3699233 3910498 0 0 28251 43523 24998 28404 3752482 3982425 0 0 0 0 1874752 2361377 0 0 635999 1135731 1269138 3010483 3630515 741999 351910 2639260 3434296 343105 767871 2296155 2666425 X THE SPECIFIC PURPOSE OF THIS CORPORATION IS TO PRESENT A BIBLICAL, CHRISTIAN MINISTRY OF THE GOSPEL, HOPE, ENCOURAGEMENT AND STRENGTH TO AS MANY PEOPLE AS POSSIBLE. THE INTENT OF THOSE WHO WILL CONDUCT THIS CORPORATION'S WORK IS TO PRESENT THE PERSON OF THE LORD JESUS CHRIST, AS REVEALED IN THE BIBLE GOD'S INERRANT WRITTEN WORD, AND THE HOLY SPIRIT, AS THE ONLY TRUE SOURCE AND MEANS OF FORGIVENESS OF SIN, FREEDOM FROM GUILT, ETERNAL LIFE, AND REALIZATION AND FULFILLMENT OF ALL OF MEN'S AND WOMEN'S BASIC NEEDS AND DESIRES. 0 0 2925574 0 BLUE LETTER BIBLE (BLB) PROVIDES POWERFUL TOOLS FOR AN IN DEPTH STUDY OF GOD'S WORD THROUGH OUR FREE ONLINE REFERENCE LIBRARY, WITH STUDY TOOLS THAT ARE GROUNDED IN THE HISTORICAL, CONSERVATIVE CHRISTIAN FAITH. THERE ARE APPROXIMATELY 20 MILLION UNIQUE VISITORS PER YEAR. THE BLUE LETTER BIBLE WEBSITE IS AN ONLINE REFERENCE SYSTEM WHICH PROVIDES, FREE OF CHARGE TO ANYONE VISITING ITS WEBSITE, 19 VERSIONS OF THE HOLY BIBLE, CROSS REFERENCES FROM THE BIBLE TO THE ORIGINAL HEBREW AND GREEK TRANSLATIONS OF THE SCRIPTURES, STUDY HELPS AND COMMENTARIES FROM PASTORS OF EVANGELICAL CHRISTIAN CHURCHES WHO AGREE TO MAKE THEIR COMMENTARIES AVAILABLE FREE OF CHARGE FOR USE WITH THE BLUE LETTER BIBLE. THE DESIGN OF THE BLUE LETTER BIBLE WEBSITE IS INTENDED TO BE USED BY PASTORS, TEACHERS, MISSIONARIES AND THE MEMBER OF CHURCHES ALL OVER THE WORLD TO SPREAD THE GOSPEL OF JESUS CHRIST THROUGH THEIR STUDY OF THE SCRIPTURES, AND TO ENABLE PEOPLE EVERYWHERE TO LEARN TO LIVE ACCORDING TO THE SCRIPTURES. THE BLUE LETTER BIBLE INSTITUTE WEBSITE (STUDY, BIBLE) OFFERS, FREE OF CHARGE, A COMPLETE COURSE OF STUDY ON THE BELIEF'S AND TEACHINGS OF CHRISTIANITY, WHICH HAVE BEEN PROVIDED FROM PASTORS AND TEACHERS OF EVANGELICAL CHRISTIAN CHURCHES AND BIBLE COLLEGES. EACH COURSE IN THE PROGRAM IS DESIGNED TO BE USED FOR EITHER SELF-STUDY, HOME BIBLE STUDY, OR FOR THE CLASSROOM. FOURTEEN COURSES ARE CURRENTLY OFFERED, AND ONE TO TWO COURSES WILL GENERALLY BE ADDED EACH YEAR. THE BLUE LETTER BIBLE BLOG (BLOGS.BLUELETTERBIBLE.ORG) AND SOCIAL MEDIA OUTLETS (FACEBOOK, TWITTER, INSTAGRAM, YOUTUBE) WILL PROVIDE, TO PEOPLE ALL OVER THE WORLD, DAILY AND WEEKLY ENGAGEMENT WITH THE SCRIPTURES AS WELL AS BIBLE STUDY RESOURCES THAT HELP PEOPLE LEARN MORE ABOUT THE SCRIPTURES. BLUE LETTER BIBLE STUDY CONTENT IS ALSO AVAILABLE AS APPLICATIONS ON SMARTPHONES, SUCH AS APPLE IOS AND ANDROID DEVICES. THE SMARTPHONE APPLICATIONS ARE CURRENTLY AVAILABLE IN THE APPLE STORE AND GOOGLE PLAY STORE AT NO CHARGE. BLUE LETTER BIBLE WILL CONTINUE TO DEVELOP AND IMPROVE THE BLUE LETTER BIBLE WEBSITE AND RELATED PROPERTIES, AND ADD ADDITIONAL BIBLICAL MATERIALS FOR THE STUDY OF THE SCRIPTURES. 2925574 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 14 0 1 20 1 0 0 0 0 0 0 0 0 0 0 X 8 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X ANDREW J GUASTAFERRO 8646523052 PO BOX 27109 GREENVILLE SC 29616 JAMES MILLIGAN PRESIDENT & CEO 20.00 X X 169307 0 93967 ANDREW GUASTAFERRO CFO/COO/CORP SECRETARY 40.00 X 172324 0 65358 ALAN PEARSON DIRECTOR OF DONOR RELATIONS 40.00 X 158122 0 46578 JORDON REPLOGLE IT MANAGER 40.00 X 147808 0 42434 JOSHUA VACHHA IT PROJECT SPECIALIST 40.00 X 138491 0 41886 DAVID LARSEN PROGRAMMER 40.00 X 118813 0 35617 CAMERON MORGAN WEB DESIGNER 40.00 X 112865 0 37208 FRANK RABINOVITCH BOARD MEMBER 1.00 X 0 0 0 KENNETH T BUCKLEY BOARD MEMBER 1.00 X 0 0 0 MILES DEBENEDICTIS BOARD MEMBER 1.00 X 0 0 0 STEVE GREENBERG BOARD MEMBER 1.00 X 0 0 0 DAVID GUZIK BOARD MEMBER 1.00 X 0 0 0 DR JAMES HENDRICKSON BOARD MEMBER 1.00 X 0 0 0 DONALD PERKINS BOARD MEMBER 1.00 X 0 0 0 1017730 0 363048 8 0 1 0 WHAT IF TX LLC 2451 W GRAPEVINE MILLS CIRCLE 1058 GRAPEVINE TX 76051 PRINTER/MAIL DI 212366 DAVIS TECHNOLOGY FLUXCORE LLC 1341 EAST SEASONS ROAD ATHOL ID 83801 IT CONSULTANT 155327 2 3910498 3578 3910498 43527 43527 3119 3123 -4 -4 -4 ADVERTISING 541800 28035 28035 OTHER INCOME 900099 369 369 28404 3982425 28404 0 43523 500956 418522 8258 74176 1143611 968107 18616 156888 67931 57277 1110 9544 518323 437028 8470 72825 130556 110080 2133 18343 16648 164 16484 34406 31920 2486 8041 8041 254900 254900 253520 20091 233429 127865 121370 6495 173399 148088 2978 22333 99561 78477 21084 16099 16099 22037 13956 8081 BANK FEE 78477 78477 EQUIPMENT 44083 43962 121 SPECIAL EVENTS 31391 17605 13786 SUPPLIES 28916 25813 3103 79795 75597 326 3872 3630515 2925574 68942 635999 595223 563643 1032850 231357 9155 2638 0 246023 165160 41825 80863 506724 1704170 460000 460000 0 385108 2639260 3434296 343105 385081 0 382790 343105 767871 X 2296155 2666425 2296155 2666425 2639260 3434296 351910 18360 0 X X 0 1 X 1 0 X 2098792 2277736 2966977 3699233 3910498 14953236 2098792 2277736 2966977 3699233 3910498 14953236 1567438 13385798 25039 18676 17320 28269 43527 132831 40081 43566 23372 24998 28035 160052 15246119 0.87800 0.78250 X 246023 165160 80863 80863 DEPOSITS 13295 RIGHT OF USE ASSET 371813 385108 OPERATING LEASE OBLIGATION 382790 382790 X 4032155 18360 31370 49730 3982425 0 3982425 3661885 31370 31370 3630515 0 3630515 PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL AND CALIFORNIA INCOME TAX UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). THE ORGANIZATION IS SUBJECT, HOWEVER, TO FEDERAL AND CALIFORNIA INCOME TAX ON UNRELATED BUSINESS INCOME AS STIPULATED IN INTERNAL REVENUE CODE SECTION 511 AND REGULATION SECTION 1.511. DURING THE YEAR ENDED DECEMBER 31, 2023, THE ORGANIZATION HAD NO ACTIVITIES UNRELATED TO ITS EXEMPT PURPOSE, AND THEREFORE INCURRED NO TAX LIABILITY DUE TO UNRELATED BUSINESS INCOME. THE ORGANIZATION DOES NOT BELIEVE ITS FINANCIAL STATEMENTS INCLUDE (OR REFLECT) ANY UNCERTAIN TAX POSITIONS. X 1 1 X X 0 0 0 0 0 0 0 0 0 JAMES MILLIGAN PRESIDENT & CEO 169307 0 0 0 0 0 7431 0 86536 0 263274 0 0 0 ANDREW GUASTAFERRO CFO/COO/CORP SECRETARY 172324 0 0 0 0 0 7380 0 57978 0 237682 0 0 0 ALAN PEARSON DIRECTOR OF DONOR RELATIONS 158122 0 0 0 0 0 7469 0 39109 0 204700 0 0 0 JORDON REPLOGLE IT MANAGER 147808 0 0 0 0 0 7390 0 35044 0 190242 0 0 0 JOSHUA VACHHA IT PROJECT SPECIALIST 138491 0 0 0 0 0 6924 0 34962 0 180377 0 0 0 DAVID LARSEN PROGRAMMER 118813 0 0 0 0 0 0 0 35617 0 154430 0 0 0 CAMERON MORGAN WEB DESIGNER 112865 0 0 0 0 0 5643 0 31565 0 150073 0 0 0 PART I, LINE 1A NONTAXABLE BENEFITS INCLUDE A MINISTERIAL HOUSING ALLOWANCE EXEMPT FROM INCOME TAX UNDER IRC 107 FOR PERFORMANCE OF MINISTERIAL DUTIES AND ADMINISTRATION AND MAINTENANCE OF RELIGIOUS ORGANIZATIONS, AS PROVIDED FOR IN TR 1.107-1. THE HOUSING ALLOWANCE IS OFFICIALLY DESIGNATED AT THE BEGINNING OF EACH YEAR IN ADVANCE OF PAYMENT. JOSHUA MILLIGAN SON OF OFFICER 89321 W-2 WAGES & BENEFITS 0 FORM 990, PART VI, SECTION B, LINE 11B ORGANIZATION'S PROCESS TO REVIEW FORM 990 THE FORM 990 IS DISTRIBUTED TO THE ENTIRE BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS IMPLEMENTED A PROCEDURE TO ENFORCE COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY, WHICH REQUIRES THE DIRECTORS TO SIGN ANANNUAL DISCLOSURE STATEMENT LISTING ANY POTENTIAL CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 ON A PERIODIC BASIS, THE BOARD REVIEWS THE APPROPRIATE COMPENSATION SURVEY,E.G., "CHARITY NAVIGATOR C.E.O. COMPENSATION STUDY." IN REVIEW OF SUCH STUDY THE BOARD CONSIDERS THE RANGE OF MEDIAN TO MAXIMUM SALARY RANGES INDETERMINING THE C.E.O.'S SALARY.ON A PERIODIC BASIS, THE BOARD REVIEWS THE APPROPRIATE COMPENSATION SURVEY,E.G., "CHARITY NAVIGATOR C.E.O. COMPENSATION STUDY." IN REVIEW OF SUCH STUDY THE BOARD CONSIDERS THE RANGE OF MEDIAN TO MAXIMUM SALARY RANGES IN DETERMINING SALARY. FORM 990, PART VI, SECTION C, LINE 19 FORMS AND FINANCIAL STATEMENTS ARE KEPT IN THE OFFICE AND ARE READY FOR INSPECTION UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.