2025-09-19T13:20:37-05:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 2875 MICHELLE DRIVE 300 IRVINE CA 92606 990 2024-01-01 472951572 BLUE LETTER BIBLE BLUE 9496006000 PO BOX 27109 GREENVILLE SC 29616 ANDREW J GUASTAFERRO COO/CFO 9496006000 2025-09-19 1 1 LISA N RYSSEL CPA P00643670 7149781300 2025-09-19 2024 2025-03-06 01:10:19Z JAMES P MILLIGAN PO BOX 27109 GREENVILLE SC 29616 4119787 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 22 8 0 0 3910498 3997086 0 0 43523 94647 28404 28054 3982425 4119787 0 0 0 0 2361377 2628160 0 0 700506 1269138 1371131 3630515 3999291 351910 120496 3434296 3592726 767871 801434 2666425 2791292 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 3222170 0 28054 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. 3222170 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 1 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 15 0 1 22 1 0 0 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 87030 0 140105 ANDREW GUASTAFERRO CFO/COO/CORP SECRETARY 40.00 X 167175 0 71954 ALAN PEARSON DIRECTOR OF DONOR RELATION 40.00 X 146765 0 52133 JORDON REPLOGLE IT MANAGER 40.00 X 166071 0 49474 JOSHUA VACHHA IT PROJECT SPECIALIST 40.00 X 152800 0 25986 DAVID LARSEN PROGRAMMER 40.00 X 121318 0 46613 CAMERON MORGAN WEB DESIGNER 40.00 X 118455 0 44517 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 959614 0 430782 7 0 1 0 WHAT IF TX LLC 2451 W GRAPEVINE MILLS CIRCLE 1058 GRAPEVINE TX 76051 PRINTER/MAIL DI 222388 DAVIS TECHNOLOGY FLUXCORE LLC 1341 EAST SEASONS ROAD ATHOL ID 83801 IT CONSULTANT 184895 2 3997086 5898 3997086 94647 94647 ADVERTISING 541800 28054 28054 28054 4119787 28054 0 94647 466264 413890 5290 47084 1565593 1258106 31054 276433 53383 42898 1059 9426 409543 409485 58 133377 107115 2650 23612 20100 20100 45445 22500 22945 283885 283885 189610 3833 185777 88576 88576 136941 136283 658 223445 190575 3654 29216 110223 74553 35670 41294 26268 15026 26166 26166 23767 13804 9963 PRINTING AND POSTAGE 75920 12918 63002 OTHER EXPENSES 50539 36020 14519 EQUIPMENT 33407 33382 25 PAYROLL FEES 21813 21813 3999291 3222170 76615 700506 563643 541751 231357 435350 9155 7240 6512 300605 191326 80863 109279 1704170 1612906 460000 460000 385108 419688 3434296 3592726 385081 380334 382790 421100 767871 801434 X 2666425 2791292 2666425 2791292 3434296 3592726 120496 4371 0 X X 0 1 X 1 0 X 2277736 2966977 3699233 3910498 3997086 16851530 2277736 2966977 3699233 3910498 3997086 16851530 778313 16073217 18676 17320 28269 43527 94647 202439 43566 23372 24998 28404 28054 148394 17202363 0.93440 0.87800 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 300605 191326 109279 109279 DEPOSITS 13295 RIGHT OF USE ASSET 406393 419688 OPERATING LEASE OBLIGATION 421100 421100 X 4124158 4371 4371 4119787 0 4119787 3999291 0 3999291 0 3999291 PART X, LINE 2: BLUE LETTER BIBLE IS ORGANIZED A CALIFORNIA NONPROFIT CORPORATION AND HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL INCOME TAXES UNDER IRC SECTION 501(A) AS AN ORGANIZATION DESCRIBED IN INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3), QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER IRC SECTIONS 170(B)(1)(A)(VI) AND (VIII), AND HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION UNDER IRC SECTIONS 509(A)(1) AND (3), RESPECTIVELY. THE ENTITY IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, THE ENTITY IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO ITS EXEMPT PURPOSES. WE HAVE DETERMINED THAT THE ENTITY IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX AND HAVE NOT FILED AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS. 0 MIDDLE EAST AND NORTH AFRICA 0 0 CONTRIBUTIONS 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 1 1 X X 0 0 0 0 0 0 0 0 0 JAMES MILLIGAN PRESIDENT & CEO 87030 0 0 0 0 0 3349 0 136756 0 227135 0 0 0 ANDREW GUASTAFERRO CFO/COO/CORP SECRETARY 167175 0 0 0 0 0 8374 0 63580 0 239129 0 0 0 ALAN PEARSON DIRECTOR OF DONOR RELATION 146765 0 0 0 0 0 5100 0 47033 0 198898 0 0 0 JORDON REPLOGLE IT MANAGER 166071 0 0 0 0 0 7622 0 41852 0 215545 0 0 0 JOSHUA VACHHA IT PROJECT SPECIALIST 152800 0 0 0 0 0 0 0 25986 0 178786 0 0 0 DAVID LARSEN PROGRAMMER 121318 0 0 0 0 0 3645 0 42968 0 167931 0 0 0 CAMERON MORGAN WEB DESIGNER 118455 0 0 0 0 0 5931 0 38586 0 162972 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. FOR JAMES MILLIGAN, THE TOTAL HOUSING ALLOWANCE INCLUDED IN NONTAXABLE BENEFITS IS $83,239. FOR ANDREW GUASTAFERRO, THE TOTAL HOUSING ALLOWANCE INCLUDED IN NONTAXABLE BENEFITS IS $20,000. JOSHUA MILLIGAN SON OF OFFICER 84109 W-2 WAGES & BENEFITS 0 FORM 990, PART VI, SECTION A, LINE 1A THE ENTITY HAS AN EXECUTIVE COMMITTEE THAT IS MADE UP OF THE CEO, CFO AND AT LEAST ONE BOARD MEMBER. THIS COMMITTEE HAS THE AUTHORITY TO BIND THE CORPORATION, WITHOUT PRIOR BOARD APPROVAL, FOR EXPENDITURES CONSISTENT WITH THE PURPOSES OF THE CORPORATION NOT TO EXCEED A DOLLAR LIMIT TO BE SET PERIODICALLY BY BOARD RESOLUTION. THE ENTITY ALSO HAS AN AUDIT COMMITTEE THAT HAS THE AUTHORITY TO ACCEPT THE YEARLY AUDIT ON BEHALF OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS DISTRIBUTED TO THE ENTIRE BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ENTITY HAS A CONFLICT OF INTEREST POLICY THAT IS DIRECTED TO DIRECTORS AND OFFICERS, AS WELL AS THOSE EMPLOYEES ANNUALLY DESIGNATED BY THE BOARD WHO INFLUENCE THE ACTIONS OF THE CORPORATION OR ITS BOARD, OR MAKE COMMITMENTS ON THEIR BEHALF. EACH DIRECTOR, OFFICER AND MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: (A) HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY; (B) HAS READ AND UNDERSTANDS THE POLICY; (C) HAS AGREED TO COMPLY WITH THE POLICY; AND (D) UNDERSTANDS THE CORPORATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. FORM 990, PART VI, SECTION B, LINE 15 THE FOLLOWING COMPENSATION-SETTING PROCESS IS IN PLACE FOR THE CEO AND CFO: 1. THE BOARD OR A COMMITTEE AUTHORIZED BY THE BOARD SHALL MAKE THE DECISION REGARDING TOTAL COMPENSATION, AND THOSE PARTICIPATING IN THE DECISION-MAKING PROCESS MAY NOT HAVE ANY CONFLICT OF INTEREST IN THE DECISION, WHETHER DIRECT OR INDIRECT. THAT IS, NO PERSON IN THE DECISION MAKING PROCESS MAY: (A) BE RELATED TO THE PERSON WHOSE COMPENSATION IS BEING ADDRESSED, (B) BE SUBORDINATE TO THE PERSON WHOSE COMPENSATION IS BEING SET, (C) BE A PERSON WHOSE COMPENSATION IS DETERMINED IN A MANNER THAT INVOLVES INPUT OR DECISION-MAKING BY THE PERSON WHOSE COMPENSATION IS BEING SET, OR (D) OTHERWISE HAVE A CONFLICT OF INTEREST. 2. THE BOARD OR COMMITTEE SHALL OBTAIN RELIABLE COMPARABILITY DATA WITH RESPECT TO THE POSITION FOR WHICH COMPENSATION IS BEING SET. SUCH COMPARABILITY DATA SHALL BE FOR FUNCTIONALLY COMPARABLE POSITIONS, AND SHALL BE FOR ORGANIZATIONS AS SIMILAR AS POSSIBLE TO THE ORGANIZATION, AND SHALL BE UPDATED AT LEAST EVERY FIVE YEARS. 3. THE BOARD OR COMMITTEE SHALL DETERMINE APPROPRIATE TOTAL COMPENSATION, TAKING INTO CONSIDERATION THE COMPARABILITY DATA REFERRED TO ABOVE, AS WELL AS THE SKILLS, TALENTS, EDUCATION, EXPERIENCE, PERFORMANCE, AND KNOWLEDGE OF THE PERSON WHOSE COMPENSATION IS BEING SET. 4. THE BOARD OR COMMITTEE SHALL DOCUMENT ITS COMPLIANCE WITH THE REQUIREMENTS DESCRIBED ABOVE. 5. THE BOARD OR COMMITTEE SHALL CONTEMPORANEOUSLY DOCUMENT ITS DECISION REGARDING TOTAL COMPENSATION AND, IF APPLICABLE, ITS RATIONALE FOR ESTABLISHING COMPENSATION AT A LEVEL THAT EXCEEDS THAT WHICH IS SUPPORTED BY THE COMPARABILITY DATA. 6. IF THE PROCESS DESCRIBED IN STEPS 1-5 ABOVE IS CONDUCTED BY A COMMITTEE, THE BOARD SHALL DETERMINE ITS ROLE IN AFFIRMING, RATIFYING, OR OTHERWISE APPROVING THE TOTAL COMPENSATION PACKAGE. BOARD MEMBERS WHO HAVE A CONFLICT OF INTEREST IN DETERMINING TOTAL COMPENSATION (SUCH AS EMPLOYEES OF THE ORGANIZATION) SHOULD BE RECUSED FROM ANY DELIBERATIONS REGARDING THE COMPENSATION OF THE TOP LEADER. THE PROCESS DESCRIBED HERE WAS LAST CONDUCTED IN 2021. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.