2024-10-23T17:39:31-05:00 2024-06-30 840884124 BiggsKofford PC 630 Southpointe Court Suite 200 Colorado Springs CO 80906 990 2023-07-01 510233462 Community Bible Study COMM 7199557777 790 Stout Rd Colorado Springs CO 80921 Laura Alford Director of Accounting 7199557777 2024-10-23 1 0 Tyler Atkins P01818337 7195799090 2024-10-23 2023 2024-10-15 13:58:12Z Laura Alford 790 Stout Rd Colorado Springs CO 80921 13696996 0 X www.communitybiblestudy.org X 1978 VA Provide materials for and conduct Bible study classes. 13 13 45 15277 0 0 12081146 10216139 2636213 2769101 179121 548275 0 125736 14896480 13659251 2039024 2343922 0 0 3560057 4102404 0 0 28814 7820441 7718268 13419522 14164594 1476958 -505343 20779779 20489061 2048798 2186952 18730981 18302109 X The mission of Community Bible Study (CBS) is to make disciples of the Lord Jesus Christ in our communities through caring, in-depth Bible study, available to all. 0 0 8760199 2769101 U.S. Bible Study Classes: Write, edit, print, record (audio & video), teach, and distribute Bible study lesson materials for approximately 73,000 adults and nearly 20,000 children and teens in approximately 588 classes throughout the United States. 3876264 2329321 International Entity Support: Provide Bible study lesson materials and leadership training to individuals in approximately 110 countries, which have been translated into 88 heart languages for conducting over 37,000 Bible study classes attended by nearly 1,043,000 people internationally. 333863 Leadership Conference/Training: Continue the CBS value of leadership development and training by offering worldwide training for local class leadership and other leaders, both online and in-person, depending on location. This includes monthly online training events for US leaders and distributed on-demand 'live online' trainings for leaders around the world, covering adult, student, children, and InPrison programs, as well as in-person trainings internationally. Additionally, an annual training conference is held for key North American leaders, along with annual training events within the zones to provide support, encouragement, and community for class leaders and shepherds. 14601 14601 Other Programs: Engagement in several small, community-based ancillary programs. 14601 14601 12984927 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 42 0 1 45 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 HI MD MN NH TN SC VA WI WV X X The Organization 7199557777 790 Stout Rd Colorado Springs CO 80921 Deb Crowe Board Chair 1.00 X X 0 0 0 Curtis Eggemeyer Vice-Chair 1.00 X X 0 0 0 John Nally Treasurer 1.00 X X 0 0 0 Veronica Alvarez Trustee 1.00 X 0 0 0 Leslie Barron Trustee 1.00 X 0 0 0 Shirlonda Drummond Trustee 1.00 X 0 0 0 Gayle Kelly Trustee 1.00 X 0 0 0 Roger Klassen Trustee 1.00 X 0 0 0 Karl Kurz Trustee 1.00 X 0 0 0 Bob Manry Trustee 1.00 X 0 0 0 Julie Rayburn Trustee 1.00 X 0 0 0 John Van Elk Trustee 1.00 X 0 0 0 Mary Ann Harris Trustee (through 12/31/23) 1.00 X 0 0 0 Helder Martines Executive Director 55.00 X 114004 0 11776 Kimm Carr Executive Director (through 05/10/24) 55.00 X 177500 0 10395 Jacquie Parker Secretary 40.00 X 67687 0 26703 Keith Sparzak Director of Strategic Relationships 40.00 X 116211 0 22455 James Ferrier Director of International Operations 40.00 X 112363 0 6932 587765 0 78261 4 0 1 0 Versa Press Inc 1465 Spring Bay Road East Peoria IL 616119788 Printing and copying 645442 Igocki LLC 1517 Uhland Drive Leander TX 78641 Gele software 488000 Plainjoe Studios 7345 Piute Creek Drive Corona CA 92881 Web retainer 246506 Ship My Orders Inc 4031 Industrial Center Drive Suite N Las Vegas NV 98903 Shipping fees 124228 4 10216139 40301 10216139 Bible studies 611710 2769101 2769101 2769101 586020 586020 125736 125736 37745 -37745 -37745 -37745 13659251 2769101 0 674011 X 14601 14601 2329321 2329321 516389 437653 77513 1223 2710407 2297139 406849 6419 110174 93375 16538 261 525170 445095 78831 1244 240264 203630 36065 569 53387 46366 6967 54 34436 29907 4494 35 1649221 1432742 214812 1667 461 461 717975 613191 104364 420 293393 251632 41558 203 187469 168707 18762 668587 597287 55112 16188 198779 178901 19878 38777 33678 5060 39 Bible study classes 3388486 3388486 0 0 Bible study material 487297 423216 63589 492 14164594 12984927 1150853 28814 3639219 4001395 12181988 8663157 21668 31829 408575 534171 206633 267921 7347824 3883305 3487865 3464519 128581 3526069 705250 0 20779779 20489061 635548 720711 0 32775 1413250 1433466 2048798 2186952 X 15251628 16186710 3479353 2115399 18730981 18302109 20779779 20489061 X -505343 -19200 95671 X X 0 1 X 1 0 X 128581 7635 136216 126717 1864 128581 100109 35000 -8392 126717 100000 109 100109 0.27000 0.73000 0 0 618153 618153 4486212 1858631 2627581 2243459 2024674 218785 3464519 X 13735722 -19200 95671 76471 13659251 0 13659251 14164594 0 14164594 0 14164594 Part V, Line 4: The Transformed Lives Through the Word of God Fund shall provide financial assistance to the Community Bible Study's General Fund. The purpose of the Fund is to expand and support the Vision and Mission of Community Bible Study. Part X, Line 2: The Organization evaluates the effect of uncertain tax positions, if any, and provides for those positions in accordance with the provisions of FASB ASC Topic 450, Contingencies. No tax accrual for uncertain tax positions has been recorded as management believes there are no uncertain tax positions for the Organization. Part XI, Line 2d - Other Adjustments: Change in beneficial interest in life estate 95,671. 1 East Asia and the Pacific 0 0 Grants to recipients located in the region 270500 Europe 0 0 Grants to recipients located in the region 309793 Central America and Caribbean 0 0 Grants to recipients located in the region 1032450 South Asia 0 0 Grants to recipients located in the region 193722 Sub-Saharan Africa 0 0 Grants to recipients located in the region 192110 Middle East and North America 0 0 Grants to recipients located in the region 330746 0 0 0 0 0 0 2329321 0 2329321 East Asia and the Pacific - Australia, Brunei, Burma, Cambodia, Support of foreign entity programs. 270500 Wire 0 Middle East and North Africa - Algeria, Bahrain, Djibouti, Egypt, Support of foreign entity programs. 309793 Wire 0 Sub-Saharan Africa - Angola, Benin, Botswana, Burkina Faso, Support of foreign entity programs. 1032450 Wire 0 South Asia - Afghanistan, Bangladesh, Bhutan, India, Maldives, Nepal, Support of foreign entity programs. 193722 Wire 0 Central America and the Caribbean - Antigua & Barbuda, Aruba, Bahamas, Support of foreign entity programs. 192110 Wire 0 Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium Support of foreign entity programs. 330746 Wire 0 0 0 0 0 0 0 Part I, Line 2: Our goal is for each country to have a ministry partner organization that is self-determined, self-directed, and self-funded. Grants are made to these partner organizations to assist with startup costs, translation costs and establish national ministries. The partner organizations 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 by completing an acknowledgement of funds received document. Part I, line 3: Expenditures are accounted for using the accrual method of accounting. X 0 0 X X X X 0 0 0 0 0 0 0 1 0 Kimm Carr Executive Director (through 05/10/24 167500 0 10000 0 0 0 8875 0 1520 0 187895 0 0 0 Part I, Line 1a: Yearly bonuses for employees include a gross-up amount to cover taxes. Total amount is included as taxable compensation for all that receive any bonus. Part I, Line 7: The Organization provided non-fixed bonuses to officers and highest compensated employees. All bonus amounts were approved by independent members of the Board. X 40247 X 54 0 1 0 Form 990, Part VI, Section B, line 11b The Form 990 was prepared by an independent CPA firm, reviewed by the Director of Finance and Executive Director in detail, and then emailed to the full Board of Trustees for their review before it was filed with the IRS. Form 990, Part VI, Section B, line 12c The Board of Trustees and officers sign conflict of interest statements annually. The Director of Finance and the Audit Committee review the statements. Should a conflict occur, the documents are sent to the Audit & Compliance Committee for further review and discussion. Should any conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. Form 990, Part VI, Section B, line 15 The Compensation Committee, with approval of the independent Board of Trustees, established the compensation for the Executive Director. The compensation "package" is reviewed and adjusted annually, as appropriate, by the independent Board. A compensation survey and an independent compensation consultant were used in this process. The compensation approval is documented in the board minutes. The Executive Director sets compensation for the other officers. Comparability data and an independent compensation consultant are used in this process. The process is documented in written agreements maintained by Human Resources. Form 990, Part VI, Section C, line 19 The organization's Form 990 and financial statements are made availiable on the organization's website. The organization's conflict of interest policy and governing documents are made availiable to the public upon request. Form 990, Part IX, line 11g Contract labor: Program service expenses 1,025,483. Management and general expenses 154,081. Fundraising expenses 1,193. Total expenses 1,180,757. Memberships, fees and subscriptions: Program service expenses 319,561. Management and general expenses 48,015. Fundraising expenses 372. Total expenses 367,948. Other professional fees: Program service expenses 87,698. Management and general expenses 12,716. Fundraising expenses 102. Total expenses 100,516. Form 990, Part XI, line 9: Change in beneficial interest in life estate 95,671. Part XII, line 2c No changes made from the prior year.