Nonprofit · EIN 58-1137589
BIBLE STUDY TIME INC
Tax-exempt · SPARTANBURG, SC 29304
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $1,688,698 | $886,408 | $802,290 | $15,878,358 | $8 | $15,878,350 |
| December 31, 2024 | 990-PF | $2,913,274 | $897,811 | $2,015,463 | $14,969,322 | $6 | $14,969,316 |
| December 31, 2023 | 990 | $1,243,176 | $916,777 | $326,399 | $12,801,001 | $0 | $12,801,001 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $10,305
- Dividends
- $379,789
- Interest
- $31,939
- Net gain from sales of assets
- $394,215
- Other income
- $872,450
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $104,773
- Salaries, compensation and benefits (total)
- $197,437
- Disbursements for charitable purposes
- $685,427
- Excise tax on investment income
- $8,617
Balance sheet and other
- Total assets, start of year
- $14,969,322
- Total assets, end of year
- $15,878,358
- Total liabilities, end of year
- $8
- Net assets, end of year
- $15,878,350
- Fair market value of assets
- $18,557,983
- Qualifying distributions
- $685,427
- Net investment income
- $805,943
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-PF for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WILLIAM CREWS JR 280 DILLON CIRCLE, 280 DILLON CIRCLE, SPARTANBURG, SC 29307 | PRESIDENT | 40 | $104,773 |
| WENDY J SAILOR 159 GRIFFIN ROAD, CHESNEE, SC 29323 | BOOKKEEPER Highest-paid employee | 0 | $86,713 |
| WILLIAM M WALTON 145 GRAY FOX RUN, 145 GRAY FOX RUN, CHESNEE, SC 29323 | PRODUCTION Highest-paid employee | 0 | $83,431 |
| TERRIE L MOYER 280 DILLON CIRCLE, 280 DILLON CIRCLE, SPARTANBURG, SC 29307 | SECRETARY/TR | 0 | $0 |
| KATHY COVINGTON 280 DILLON CIRCLE, 280 DILLON CIRCLE, SPARTANBURG, SC 29307 | DIRECTOR | 0 | $0 |
| JIM G NESS 280 DILLON CIRCLE, 280 DILLON CIRCLE, SPARTANBURG, SC 29307 | DIRECTOR | 0 | $0 |
| JUSTIN NESS 280 DILLON CIRCLE, SPARTANBURG, SC 29307 | DIRECTOR | 0 | $0 |
990-PF for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WILLIAM CREWS JR 280 DILLON CIRCLE, 280 DILLON CIRCLE, SPARTANBURG, SC 29307 | PRESIDENT | 40 | $104,651 |
| WILLIAM M WALTON 145 GRAY FOX RUN, 145 GRAY FOX RUN, CHESNEE, SC 29323 | PRODUCTION Highest-paid employee | 0 | $83,391 |
| WENDY J SAILOR 159 GRIFFIN ROAD, CHESNEE, SC 29323 | BOOKKEEPER Highest-paid employee | 0 | $83,391 |
| TERRIE L MOYER 280 DILLON CIRCLE, 280 DILLON CIRCLE, SPARTANBURG, SC 29307 | SECRETARY/TR | 0 | $0 |
| KATHY COVINGTON 280 DILLON CIRCLE, 280 DILLON CIRCLE, SPARTANBURG, SC 29307 | DIRECTOR | 0 | $0 |
| JIM G NESS 280 DILLON CIRCLE, 280 DILLON CIRCLE, SPARTANBURG, SC 29307 | DIRECTOR | 0 | $0 |
| JUSTIN NESS 280 DILLON CIRCLE, SPARTANBURG, SC 29307 | DIRECTOR | 0 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MR WILLIAM CREWS JR | PRESIDENT Trustee or director, Officer | 40 | $105,107 |
| KATHY COVINGTON | DIRECTOR Trustee or director | – | $0 |
| JIM NESS | DIRECTOR Trustee or director | – | $0 |
| WENDY SAILOR | DIRECTOR Trustee or director | – | $0 |
| TERRI MOYER | SECRETARY/TR Officer | – | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1714, SPARTANBURG, SC 29304-1714
- Signed the 990-PF
- WILLIAM CREWS JR, PRESIDENT
- Phone
- (864) 585-0470
- Website
- BIBLESTUDYTIMEINC.ORG
- Return prepared by
- ELLIOTT & PAINTER LLP
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. 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-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 58-1137589
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 1972
- Accounting year ends
- December
- Files
- Form 990-PF
- Assets (IRS master file)
- $15,878,358
- Income (IRS master file)
- $3,889,880
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $1,688,698 | $886,408 | $15,878,358 | XML |
| 990-PF | December 2024 | $2,913,274 | $897,811 | $14,969,322 | XML |
| 990 | December 2023 | $1,243,176 | $916,777 | $12,801,001 | XML |
| 990 | December 2022 | $1,001,561 | $1,233,902 | $12,474,972 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | 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 58-1137589).
Questions about BIBLE STUDY TIME INC
- What is the EIN of BIBLE STUDY TIME INC?
- The employer identification number (EIN) of BIBLE STUDY TIME INC is 58-1137589.
- Is BIBLE STUDY TIME INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1972.
- Are donations to BIBLE STUDY TIME INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does BIBLE STUDY TIME INC file?
- Form 990-PF. Private foundations file every year.
- When is the next return of BIBLE STUDY TIME INC 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 BIBLE STUDY TIME INC last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of BIBLE STUDY TIME INC?
- The 990-PF for the year ended December 31, 2025 lists 7 people; 3 received compensation from the organization, the highest $104,773 (WILLIAM CREWS JR, PRESIDENT).
- How much revenue does BIBLE STUDY TIME INC have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $1,688,698, expenses of $886,408 and total assets of $15,878,358 at year end.
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