Nonprofit · EIN 51-0223186
BIBLICAL COUNSELING FOUNDATION
Tax-exempt · INDIO, CA 92203
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $311,525 | $309,503 | $2,022 | $781,333 | $138,956 | $642,377 |
| December 31, 2024 | 990 | $271,766 | $305,242 | -$33,476 | $788,573 | $145,479 | $643,094 |
| December 31, 2023 | 990 | $283,407 | $316,281 | -$32,874 | $879,863 | $202,203 | $677,660 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $186,853
- Program service revenue
- $14,602
- Investment income
- $30,509
- Net income from sales of inventory
- $67,923
- Other revenue
- $79,561
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $63,652
- Other salaries and wages
- $145,492
- Salaries, compensation and benefits (total)
- $228,270
- Professional fundraising fees
- $0
- Accounting fees
- $7,509
- Occupancy
- $14,980
- Depreciation
- $18,851
- Program services (functional)
- $265,571
- Management and general (functional)
- $43,932
Balance sheet and other
- Total assets, start of year
- $788,573
- Total assets, end of year
- $781,333
- Total liabilities, end of year
- $138,956
- Net assets, end of year
- $642,377
- Land, buildings and equipment
- $313,835
- Publicly traded securities
- $321,141
- Net assets without donor restrictions
- $642,377
- Gross receipts
- $348,393
- Employees
- 8
- Year formed
- 1992
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STUART SMITH | DIRECTOR Trustee or director, Highest-paid employee | 40 | $63,652 |
| SPENCER SMITH | DIRECTOR Trustee or director | 0 | $0 |
| JOSEPH DYER | DIRECTOR Trustee or director | 0 | $0 |
| JOSEPH GEARO | DIRECTOR Trustee or director | 0 | $0 |
| GARY HAYS | DIRECTOR Trustee or director | 0 | $0 |
| REVEREND RON LEE | DIRECTOR Trustee or director | 0 | $0 |
| GERALD NYGREN | DIRETOR Trustee or director | 0 | $0 |
| LEE WEEDER | DIRECTOR Trustee or director | 0 | $0 |
| STEVEN SMITH | PRESIDENTTREASURER Officer | 0 | $0 |
| SHASHI SMITH | VICE PRESIDENT Officer | 0 | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STUART SMITH | DIRECTOR Trustee or director | 40 | $57,866 |
| SPENCER SMITH | DIRECTOR Trustee or director | 0 | $0 |
| JOSEPH DYER | DIRECTOR Trustee or director | 0 | $0 |
| JOSEPH GEARO | DIRECTOR Trustee or director | 0 | $0 |
| GARY HAYS | DIRECTOR Trustee or director | 0 | $0 |
| REVEREND RON LEE | DIRECTOR Trustee or director | 0 | $0 |
| GERALD NYGREN | DIRETOR Trustee or director | 0 | $0 |
| LEE WEEDER | DIRECTOR Trustee or director | 0 | $0 |
| STEVEN SMITH | PRESIDENTTREASURER Officer | 0 | $0 |
| SHASHI SMITH | VICE PRESIDENT Officer | 0 | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| REVEREND RON LEE | DIRECTOR Trustee or director | 0 | $0 |
| GARY HAYS | DIRECTOR Trustee or director | 0 | $0 |
| LEE WEEDER | DIRECTOR Trustee or director | 0 | $0 |
| GERALD NYGREN | DIRETOR Trustee or director | 0 | $0 |
| SPENCER SMITH | DIRECTOR Trustee or director | 0 | $0 |
| STUART SMITH | DIRECTOR Trustee or director | 40 | $0 |
| JOSEPH GEARO | DIRECTOR Trustee or director | 0 | $0 |
| JOSEPH DYER | DIRECTOR Trustee or director | 0 | $0 |
| STEVEN A SMITH | TREASURER Officer | 0 | $0 |
| SHASHI SMITH | VICE PRESIDENT Officer | 0 | $0 |
| STEVEN SMITH | PRESIDENT Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 42550 AEGEAN ST, INDIO, CA 92203-9617
- In care of
- % STEVEN A SMITH
- Signed the 990
- STEVEN A SMITH, TREASURER
- Website
- BCFMINISTRIES.ORG
- Return prepared by
- AMS Tax Service Inc
California records
California keeps its own records of charities and corporations. Search them by EIN 51-0223186 or by the name BIBLICAL COUNSELING FOUNDATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
SEE SCHEDULE O
Program accomplishments
- THE ORGANIZATIONS PRIMARY PROGRAM SERVICE IS TO PUBLISH AND DISTRIBUTE MATERIALS FOR USE IN TRAINING BIBLICAL COUNSELORS; TO SELL AND DONATE RELIGIOUS MATERIALS AND LITERATURE TO CHURCHES, RELIGIOUS ORGANIZATIONS, MISSIONARIES, PRISONERS AND OTHER INDIVIDUALS IN THE UNITED STATES AND IN SEVERAL DIFFERENT COUNTRIES FOR THE PURPOSE OF DISEMINATING RELIGIOUS INFORMATION.Expenses $265,571
- SEMINARS AND CONFERENCES: TO CONDUCT SEMINARS AND CONFERENCES IN THE UNITED STATES AND IN OTHER COUNTRIES FOR THE PURPOSE OF TRAINING INDIVIDUALS TO COUNSEL OTHER BIBLICALLY.
- PROVIDE MISSIONARY SUPPORT IN FOREIGN COUNTRIES TO CARRY OUT BIBLICAL COUNSELING ACTIVITIES.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 51-0223186
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1980
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $781,333
- Income (IRS master file)
- $348,393
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $311,525 | $309,503 | $781,333 | XML |
| 990 | December 2024 | $271,766 | $305,242 | $788,573 | XML |
| 990 | December 2023 | $283,407 | $316,281 | $879,863 | XML |
| 990 | December 2022 | $418,472 | $318,814 | $908,538 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 51-0223186).
Questions about BIBLICAL COUNSELING FOUNDATION
- What is the EIN of BIBLICAL COUNSELING FOUNDATION?
- The employer identification number (EIN) of BIBLICAL COUNSELING FOUNDATION is 51-0223186.
- Is BIBLICAL COUNSELING FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1980.
- Are donations to BIBLICAL COUNSELING FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does BIBLICAL COUNSELING FOUNDATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of BIBLICAL COUNSELING FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did BIBLICAL COUNSELING FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who are the officers and directors of BIBLICAL COUNSELING FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 10 people; 1 received compensation from the organization, the highest $63,652 (STUART SMITH, DIRECTOR).
- How much revenue does BIBLICAL COUNSELING FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $311,525, expenses of $309,503 and total assets of $781,333 at year end.
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