LIGONIER MINISTRIES INC: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- LIGONIER MINISTRIES INC (EIN 25-1298611)
- Tax period
- 2018-01-01 to 2018-12-31
- Filed
- 2019-11-12
- IRS object ID
- 201903169349306185
- Schema version
- 2018v3.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule F
- Schedule G
- Schedule J
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2019-11-12T19:43:51-06:00 | ReturnTs |
| Tax Period End | 2018-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 204193611 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Batts Morrison Wales & Lee PA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 801 North Orange Avenue Suite 800 | AddressLine1Txt |
| City | Orlando | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32801 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2018-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 251298611 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Ligonier Ministries Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LIGO | BusinessNameControlTxt |
| Phone | 4073334244 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 421 Ligonier Court | AddressLine1Txt |
| City | Sanford | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32771 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Christopher Larson | PersonNm |
| Person Title | President | PersonTitleTxt |
| Phone | 4073334244 | PhoneNum |
| Signature | 2019-11-04 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Michele M Wales CPA | PreparerPersonNm |
| PTIN | P00428093 | PTIN |
| Phone | 4077706000 | PhoneNum |
| Preparation | 2019-11-04 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 99.25.81.133 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-11-04 | IPDt |
| IP Tm | 15:52:03 | IPTm |
| IP Timezone | ES | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 935CACE8365413C0D76314017BD70661184C200E | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 935CACE8365413C0D76314017BD70661184C200E | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2020-03-31 21:24:44Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Christopher Larson | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 421 Ligonier Court | AddressLine1Txt |
| City | Sanford | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32771 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $37,656,740 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.ligonier.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1975 | FormationYr |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Activity Or Mission | Dissemination of information, instruction, and training on Reformed Christian doctrine. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 156 | TotalEmployeeCnt |
| Total Volunteers | 294 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $5,330 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $22,673,644 | PYContributionsGrantsAmt |
| CY Contributions Grants | $23,482,184 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,433,745 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,657,095 | CYProgramServiceRevenueAmt |
| PY Investment Income | $3,284 | PYInvestmentIncomeAmt |
| CY Investment Income | $6,967,733 | CYInvestmentIncomeAmt |
| PY Other Revenue | $7,221,552 | PYOtherRevenueAmt |
| CY Other Revenue | $2,490,647 | CYOtherRevenueAmt |
| PY Total Revenue | $31,332,225 | PYTotalRevenueAmt |
| CY Total Revenue | $34,597,659 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $6,000 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $8,291,030 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $9,581,778 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $2,864,836 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $13,557,265 | PYOtherExpensesAmt |
| CY Other Expenses | $12,287,978 | CYOtherExpensesAmt |
| PY Total Expenses | $21,854,295 | PYTotalExpensesAmt |
| CY Total Expenses | $21,869,756 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $9,477,930 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $12,727,903 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $38,734,434 | TotalAssetsBOYAmt |
| Total Assets EOY | $53,135,830 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $7,902,318 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $9,575,811 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $30,832,116 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $43,560,019 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | Dissemination of information, instruction, and training of individuals and the general public on Reformed Christian doctrine. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $16,475,083 | ExpenseAmt |
| Revenue | $4,218,213 | RevenueAmt |
| Desc | Promotion of Christian theological education and scholarship through the establishment and operation of the following activities:Educational Broadcasting - The Organization produces and broadcasts audio and video biblical and theological lectures, sermons, and interviews over terrestrial radio airwaves, digital satellite signals, and streaming through podcasts and various online channels and web properties. During 2018, the Organization broadcasted through purchased airtime from 107 paid and 111 free terrestrial radio stations with 179 additional transmitter signals and 1 satellite radio network. Videos air on NRBTV (DIRECTV Channel 378) and are also available via Roku, Apple TV, and Amazon Prime. The Organization also hosted 6 podcast channels, which aired 635 episodes and saw 11.9 million downloads, and released a Spanish-language podcast. Our podcasts are currently available on all major platforms, including Apple Podcasts, Google Music, Spotify, iHeartRadio, TuneIn, Stitcher, and Amazon Alexa.Educational Materials - The Organization develops and produces print, audio, and video biblical and theological educational materials. Printed theological and educational materials from Reformation Trust are available in various formats (paperback, hardcover, special editions), and many are being translated into several languages. Charitable outreaches help make these materials available in U.S. prisons, on military bases, and across Africa.Monthly Magazine - The Organization prints and distributes approximately 100,000 copies of Tabletalk magazine each month. Tabletalk includes a Bible study for each day and thought-provoking articles from well-known Reformed scholars. TabletalkMagazine.com provides subscribers with digital access to the print edition, as well as additional online-only content.Educational Conferences - The Organization provides face-to-face biblical and theological instruction with prominent speakers at various venues. During 2018, the Organization conducted 4 major conferences, 13 smaller leadership conferences, and 3 study tours/cruises where a variety of speakers provided educational lectures. The Organization also hosted 2 live online events. Over 12,000 individuals attended in-person events, and over 500,000 people were reached via social media during the online events.Music Production and Performance - The Organization produces and sells recorded classical music and hymns that cohere to and further express theological truths. This material is available for purchase on CD, as digital downloads, and in the form of sheet music. In 2018, the Organization also conducted 1 concert featuring newly released music.Online Learning - The Organization provides daily biblical and theological videos, audio content, articles, and columns through Ligonier.org. In 2018, 7.1 million unique users accessed 51 million pages of content. This year also saw the launch of a dedicated Spanish-language website at es.Ligonier.org. In addition, the Organization provides more than 75 interactive video courses taught by trusted teachers through its online learning platform, Ligonier Connect. Ligonier Connect offers non-degree certificates, primarily serving laypeople. Courses are accessible through an internet browser and Apple and Android apps. During 2018, over 10,000 people participated in the courses. The Organization also provides an online biblical and theological chat service, Ask Ligonier. | Desc |
| Total Program Service Expenses | $16,475,083 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 159 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 156 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | AK | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | FL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | KY | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MD | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MN | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MS | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NH | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NJ | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | PA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | TN | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | UT | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | VA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WV | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CO | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | HI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | ND | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | SC | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | DC | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NV | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Diane Berry | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4073334244 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 421 Ligonier Court | AddressLine1Txt |
| City | Sanford | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32771 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (22 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|---|
| Vesta Sproul | |||||||||
| Director | 40.00 | 5.00 | Yes (X) | $83,903 | $0 | $11,190 | |||
| James Campisi | |||||||||
| Director | 1.00 | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| Pat Dizney | |||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| Gregory Miseyko | |||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| David Stoltzfus | |||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| Dr W Robert Godfrey | |||||||||
| Chrmn/Dir/Teaching Fellow | 7.00 | 1.00 | Yes (X) | $81,050 | $0 | $0 | Yes (X) | ||
| Dr Steven Lawson | |||||||||
| Director/Teaching Fellow | 11.00 | 1.00 | Yes (X) | $800 | $0 | $0 | |||
| Dr Archie B Parrish | |||||||||
| Dir Emeritus (Non-Voting) | 0.10 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| Mary Simpson | |||||||||
| Director (Ended 01/2018) | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| Stephen H Levee | |||||||||
| Director (Ended 12/2018) | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| Jeff Lippencott | |||||||||
| Director (Ended 05/1208) | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| Dr William K Harper | |||||||||
| Director (Started 11/2018) | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| Christopher Larson | |||||||||
| President | 40.00 | 6.00 | $271,548 | $0 | $35,090 | Yes (X) | |||
| James Moore | |||||||||
| VP of Operations/Secretary | 40.00 | 6.00 | $156,763 | $0 | $8,915 | Yes (X) | |||
| Diane Berry | |||||||||
| Dir of Finance/Treasurer | 40.00 | 6.00 | $126,829 | $0 | $27,289 | Yes (X) | |||
| Lee Webb | |||||||||
| VP of Broadcasting | 40.00 | 0.00 | $162,699 | $0 | $23,048 | Yes (X) | |||
| James D Bridges | |||||||||
| VP of Marketing | 40.00 | 0.00 | $150,171 | $0 | $29,590 | Yes (X) | |||
| John Petersen | |||||||||
| Director of Advancement | 40.00 | 0.00 | $146,627 | $0 | $14,370 | Yes (X) | |||
| Dirk Naves | |||||||||
| Chief Creative Officer | 40.00 | 0.00 | $146,458 | $0 | $28,937 | Yes (X) | |||
| John Cobb | |||||||||
| VP of Ministry Insights | 40.00 | 0.00 | $130,834 | $0 | $26,990 | Yes (X) | |||
| Burk Parsons | |||||||||
| Chief Publishing Officer | 40.00 | 0.00 | $128,535 | $0 | $6,053 | Yes (X) | |||
| John Sarnicki | |||||||||
| Special Technology Advisor | 40.00 | 0.00 | $146,868 | $0 | $20,261 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,733,085 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $231,733 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 13 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Jack Jennings & Sons Inc | |||||
| 1030 Wilfred Drive | Orlando | FL | 32803 | Development of Learning Center | $2,738,317 |
| Impact Proven Solutions | |||||
| 4600 Lyndale Ave N | Minneapolis | MN | 554121405 | Printing and shipping services | $1,280,364 |
| LSC Communications | |||||
| PO Box 531840 | Atlanta | GA | 303531840 | Printing services | $1,207,260 |
| Abbott Communications Group | |||||
| 110 Atlantic Drive | Maitland | FL | 32751 | Printing services | $1,063,477 |
| BOTT Radio Network Inc | |||||
| 10550 Barkley Ste 100 | Overland Park | KS | 66212 | Radio broadcast services | $478,213 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 22 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $203,169 | FundraisingAmt |
| All Other Contributions | $23,279,015 | AllOtherContributionsAmt |
| Noncash Contributions | $2,490,278 | NoncashContributionsAmt |
| Total Contributions | $23,482,184 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Conference fees | 611600 | $1,053,851 | $1,053,851 |
| Ligonier Connect tuition | 611600 | $574,803 | $574,803 |
| Registration fees | 611600 | $28,441 | $28,441 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,657,095 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $63,659 | TotalRevenueColumnAmt |
| Exclusion | $63,659 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $122,866 | TotalRevenueColumnAmt |
| Exclusion | $122,866 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $7,604,074 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $700,000 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $6,904,074 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,904,074 | TotalRevenueColumnAmt |
| Exclusion | $6,904,074 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $203,169 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $193,337 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$193,337 | TotalRevenueColumnAmt |
| Exclusion | -$193,337 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $4,587,345 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $2,165,744 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,421,601 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,421,601 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Miscellaneous Income | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $139,517 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $139,517 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $139,517 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $34,597,659 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,218,213 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $6,897,262 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,168,885 | TotalAmt |
| Program Services | $961,107 | ProgramServicesAmt |
| Management And General | $174,611 | ManagementAndGeneralAmt |
| Fundraising | $33,167 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $525,621 | TotalAmt |
| Program Services | $281,695 | ProgramServicesAmt |
| Management And General | $114,667 | ManagementAndGeneralAmt |
| Fundraising | $129,259 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,636,185 | TotalAmt |
| Program Services | $5,963,761 | ProgramServicesAmt |
| Management And General | $1,071,701 | ManagementAndGeneralAmt |
| Fundraising | $600,723 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $251,087 | TotalAmt |
| Program Services | $193,588 | ProgramServicesAmt |
| Management And General | $37,010 | ManagementAndGeneralAmt |
| Fundraising | $20,489 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $64,936 | TotalAmt |
| Management And General | $64,936 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,800 | TotalAmt |
| Management And General | $56,800 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,046,131 | TotalAmt |
| Program Services | $1,653,970 | ProgramServicesAmt |
| Management And General | $286,456 | ManagementAndGeneralAmt |
| Fundraising | $105,705 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $960,797 | TotalAmt |
| Program Services | $958,513 | ProgramServicesAmt |
| Fundraising | $2,284 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,507,381 | TotalAmt |
| Program Services | $2,038,439 | ProgramServicesAmt |
| Management And General | $124,036 | ManagementAndGeneralAmt |
| Fundraising | $1,344,906 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $604,700 | TotalAmt |
| Program Services | $147,420 | ProgramServicesAmt |
| Management And General | $429,270 | ManagementAndGeneralAmt |
| Fundraising | $28,010 | FundraisingAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $187,520 | TotalAmt |
| Program Services | $187,520 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $745,362 | TotalAmt |
| Program Services | $526,675 | ProgramServicesAmt |
| Management And General | $207,992 | ManagementAndGeneralAmt |
| Fundraising | $10,695 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,935,180 | TotalAmt |
| Program Services | $1,809,376 | ProgramServicesAmt |
| Management And General | $43,810 | ManagementAndGeneralAmt |
| Fundraising | $81,994 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,777 | TotalAmt |
| Program Services | $4,108 | ProgramServicesAmt |
| Management And General | $478 | ManagementAndGeneralAmt |
| Fundraising | $191 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $933,371 | TotalAmt |
| Program Services | $839,192 | ProgramServicesAmt |
| Management And General | $67,271 | ManagementAndGeneralAmt |
| Fundraising | $26,908 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Publications & printing | $993,872 | $494,152 | $3,107 | $496,613 |
| Miscellaneous | $506,395 | $287,449 | $206,552 | $12,394 |
| Religious media distrib | $374,889 | $347,658 | $0 | $27,231 |
| Dues & subscriptions | $25,867 | $20,460 | $1,140 | $4,267 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | -$660,000 | TotalAmt |
| Program Services | -$240,000 | ProgramServicesAmt |
| Management And General | -$360,000 | ManagementAndGeneralAmt |
| Fundraising | -$60,000 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,869,756 | TotalAmt |
| Program Services | $16,475,083 | ProgramServicesAmt |
| Management And General | $2,529,837 | ManagementAndGeneralAmt |
| Fundraising | $2,864,836 | FundraisingAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Joint Costs | Yes (X) | JointCostsInd |
Total Joint Costs TotalJointCostsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $166,249 | TotalAmt |
| Program Services | $138,535 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $27,714 | FundraisingAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part X | Yes (X) | InfoInScheduleOPartXInd |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,489,680 | BOYAmt |
| EOY | $12,067,749 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $344,490 | BOYAmt |
| EOY | $286,474 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,862,207 | BOYAmt |
| EOY | $1,583,737 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $214,159 | BOYAmt |
| EOY | $384,457 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $34,332,752 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $11,007,733 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,445,715 | BOYAmt |
| EOY | $23,325,019 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $63,949 | BOYAmt |
| EOY | $6,398,785 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,314,234 | BOYAmt |
| EOY | $9,089,609 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,734,434 | BOYAmt |
| EOY | $53,135,830 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,105,581 | BOYAmt |
| EOY | $2,787,646 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,514,929 | BOYAmt |
| EOY | $1,550,231 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,281,808 | BOYAmt |
| EOY | $3,750,868 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $1,487,066 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,902,318 | BOYAmt |
| EOY | $9,575,811 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,439,972 | BOYAmt |
| EOY | $39,328,168 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,382,144 | BOYAmt |
| EOY | $4,221,851 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,000 | BOYAmt |
| EOY | $10,000 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,832,116 | BOYAmt |
| EOY | $43,560,019 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,734,434 | BOYAmt |
| EOY | $53,135,830 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $12,727,903 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $17,001,293 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $19,156,250 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $18,786,013 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $22,673,644 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $23,482,184 | CurrentTaxYearAmt |
| Total | $101,099,384 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $17,001,293 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $19,156,250 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $18,786,013 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $22,673,644 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $23,482,184 | CurrentTaxYearAmt |
| Total | $101,099,384 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $101,099,384 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $176,708 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $293,972 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $125,094 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $172,686 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $186,525 | CurrentTaxYearAmt |
| Total | $954,985 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $80,522 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $53,772 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $25,128 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,000,200 | CurrentTaxYearMinus1YearAmt |
| Total | $4,159,622 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $106,213,991 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $24,735,916 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.95180 | PublicSupportCY170Pct |
| Public Support PY170 | 0.94820 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part II, Section B, Line 10: | FormAndLineReferenceDesc |
| Explanation | Other income includes miscellaneous income. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $10,000 | BeginningYearBalanceAmt |
| End Year Balance | $10,000 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $10,000 | BeginningYearBalanceAmt |
| End Year Balance | $10,000 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $10,000 | BeginningYearBalanceAmt |
| End Year Balance | $10,000 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $10,000 | BeginningYearBalanceAmt |
| End Year Balance | $10,000 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $10,000 | BeginningYearBalanceAmt |
| End Year Balance | $10,000 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 1.00000 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,888,569 | OtherCostOrOtherBasisAmt |
| Book Value | $3,888,569 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $11,289,987 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,389,153 | DepreciationAmt |
| Book Value | $8,900,834 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $11,106,747 | OtherCostOrOtherBasisAmt |
| Depreciation | $8,618,580 | DepreciationAmt |
| Book Value | $2,488,167 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $8,047,449 | OtherCostOrOtherBasisAmt |
| Book Value | $8,047,449 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $23,325,019 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (4 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| Website development | $245,924 |
| Other assets | $77,760 |
| Due from affiliate | $7,078,859 |
| Intellectual property (RS) | $1,687,066 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $9,089,609 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Obligation under intellectual property rights agreement (RS) | Desc |
| Amt | $1,487,066 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,487,066 | TotalLiabilityAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part V, Line 4: | FormAndLineReferenceDesc |
| Explanation | Earnings from the endowment fund are to be used to provide scholarships to needy individuals to attend conferences of the Organization. | ExplanationTxt |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp (2 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| Europe (Including Iceland & Greenland) | 0 | 0 | Program Services | Study tours in Ireland, Conference in Belfast | $106,238 |
| Sub-Saharan Africa | 0 | 0 | Program Services | Distribution of study Bibles | $47,065 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $153,303 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $153,303 | TotalSpentAmt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, line 3: | The method used to account for program service expenditures is based on the actual amount of funds expended. The expenditures also include costs related to the travel and services of Organization personnel who were responsible for the oversight of the program activity in the specific region. |
| Part I, Line 3, Column (e): | Ireland Conference - The Organization's annual regional conference titled "After Darkness, Light" was held in Belfast, Ireland in October of 2018. The conference featured distinguished speakers, Drs. Sinclair Ferguson, Steven Lawson, Burk Parsons, Michael Reeves, and Derek Thomas who explored the history and legacy of the Reformation and emphasized how imperative it is that Christians today continue the work of the Reformers. The Organization believes that the church is in need of reformation today, and that it can only come as a result of remembering the insights of the Reformers of the past. The 2-day conference included six Bible and history teaching sessions and one question and answer session with the speakers of the event. Ireland Study Tours - The Ireland study tours were Bible study and teaching tours that visited key locations of religious significance to the Reformation. The tours were organized to deepen participants' knowledge of how the last sola, of the five solas, encapsulates the goal of the Reformation. Participants engaged in a dedicated teaching and Bible study with the Ministry's teaching fellows, which was enhanced by excursions to places of religious significance in the Reformed Theological tradition throughout the tours. Additional instruction and commentary was provided to the participants during these excursions, and Ministry personnel were available to the participants throughout the tour to discuss the theological significance of the areas visited and to answer specific questions. In addition to religious education and Bible study, the tours provided the Ministry a unique, personal setting to present emerging Ministry objectives and future initiatives to donors. African Reformation Study Bibles - In 2018, 3,900 Bibles were sent to Africa in partnership with the US-based Rosemary Jensen Bible Foundation (RJBF). RJBF distributes the Bibles to seminaries, colleges, and pastors in several different African countries. No audits or field evaluations are currently being performed by Ligonier; emails and photographs forwarded by RJBF throughout the year from several recipients provided credible testimony and support to date. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Reformation Circle | Event1Nm |
| Gross Receipts Event1 | $181,569 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $181,569 | CharitableContriEvent1Amt |
| Non Cash Prizes Event1 | $4,214 | NonCashPrizesEvent1Amt |
| Rent Facility Costs Event1 | $5,251 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $79,276 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $46,587 | OtherDirectExpensesEvent1Amt |
| Event2 | Lancaster Donor Dinner | Event2Nm |
| Gross Receipts Event2 | $10,400 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $10,400 | CharitableContriEvent2Amt |
| Rent Facility Costs Event2 | $150 | RentFacilityCostsEvent2Amt |
| Food And Beverage Event2 | $5,620 | FoodAndBeverageEvent2Amt |
| Other Direct Expenses Event2 | $1,118 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Total | $191,969 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $191,969 | CharitableContributionsTotAmt |
| Non Cash Prizes Total Events | $4,214 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $5,401 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $84,896 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $47,705 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $142,216 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$142,216 | NetIncomeSummaryAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule G, Part II: | FormAndLineReferenceDesc |
| Explanation | The events held were hosted for the Organization's Ministry Partners as a token of appreciation for their previous support of the Organization. The purpose of the events are to provide updates to attendees on the Organization's program activities and to inform attendees of new activities and initiatives. Attendees are invited at the discretion of the Organization, and there is no charge to attend the event. There is no expectation by the attendees that a contribution is required in order to attend the event. Any donations received from attendees at the event are completely voluntary and are given without receiving or expecting to receive goods or services in exchange for the payment, and therefore are treated as contributions by the Organization. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | Yes (X) | FirstClassOrCharterTravelInd |
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (9 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Christopher Larson | ||||||||||||||
| President | $255,906 | $0 | $15,012 | $0 | $630 | $0 | $11,461 | $0 | $23,629 | $0 | $306,638 | $0 | $0 | $0 |
| James Moore | ||||||||||||||
| VP of Operations/Secretary | $152,801 | $0 | $2,507 | $0 | $1,455 | $0 | $6,585 | $0 | $2,330 | $0 | $165,678 | $0 | $0 | $0 |
| Diane Berry | ||||||||||||||
| Dir of Finance/Treasurer | $122,553 | $0 | $2,541 | $0 | $1,735 | $0 | $5,624 | $0 | $21,665 | $0 | $154,118 | $0 | $0 | $0 |
| Lee Webb | ||||||||||||||
| VP of Broadcasting | $156,108 | $0 | $2,507 | $0 | $4,084 | $0 | $6,893 | $0 | $16,155 | $0 | $185,747 | $0 | $0 | $0 |
| James D Bridges | ||||||||||||||
| VP of Marketing | $147,395 | $0 | $2,507 | $0 | $269 | $0 | $6,703 | $0 | $22,887 | $0 | $179,761 | $0 | $0 | $0 |
| John Petersen | ||||||||||||||
| Director of Advancement | $143,756 | $0 | $2,507 | $0 | $364 | $0 | $6,119 | $0 | $8,251 | $0 | $160,997 | $0 | $0 | $0 |
| Dirk Naves | ||||||||||||||
| Chief Creative Officer | $143,731 | $0 | $2,507 | $0 | $220 | $0 | $6,461 | $0 | $22,476 | $0 | $175,395 | $0 | $0 | $0 |
| John Cobb | ||||||||||||||
| VP of Ministry Insights | $128,091 | $0 | $2,541 | $0 | $202 | $0 | $4,326 | $0 | $22,664 | $0 | $157,824 | $0 | $0 | $0 |
| John Sarnicki | ||||||||||||||
| Special Technology Advisor | $145,595 | $0 | $1,007 | $0 | $266 | $0 | $0 | $0 | $20,261 | $0 | $167,129 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule J, Part I: | The Organization's executive expense reimbursement policy permits two senior members of its executive staff to utilize "first class" seating for air travel when the cost of doing so is economically reasonable in order to accommodate the special physical needs of the individuals and to permit such individuals to productively utilize air travel time to perform work for the Organization's ministry activities. When possible, the Organization utilizes frequent flyer miles/points to obtain an upgrade to first class seating. The Organization would prefer "business class" flight accommodations for such purposes; however, domestic air carriers do not generally offer business class. The Organization's Board of Directors considers the selective utilization of such accommodations to be good stewardship of the Organization's resources, as loss of productive work time would be costly for the Organization. The Organization occasionally provides travel for spouses where such travel serves a bona fide business purpose of the Organization. |
| Schedule J, Part II: | See Schedule O for a detailed description of the process used to set the compensation for the Organization's officers and directors. |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (8 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| John Cobb | |||
| Family member of Dr. Robert C. Sproul, Former Dir and Vesta Sproul, Dir | $157,824 | Employment | 0 |
| Sherrie Sproul Dorotiak | |||
| Family member of Dr. Robert C. Sproul, Former Dir and Vesta Sproul, Dir | $121,282 | Employment | 0 |
| Dennis Dorotiak | |||
| Family member of Dr. Robert C. Sproul, Former Dir and Vesta Sproul, Dir | $54,097 | Employment | 0 |
| Angeline Moore | |||
| Family member of James Moore, officer | $127,306 | Employment | 0 |
| Josh Fabish | |||
| Family member of JD Bridges, Officer | $90,164 | Employment | 0 |
| Vesta Sproul | |||
| Director, Family member of Dr. Robert C. Sproul, Former Dir | $27,629 | Royalties | 0 |
| Vesta Sproul | |||
| Director, Family member of Dr. Robert C. Sproul, Former Dir | $200,000 | Royalties paid under IP agreement | 0 |
| Dr RC Sproul Jr | |||
| Family member of Dr. Robert C. Sproul, Former Dir and Vesta Sproul, Dir | $106,017 | Royalties and payment as an independent contractor | 0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule L, Part IV, Business Transactions - Royalties paid to Vesta Sproul | FormAndLineReferenceDesc |
| Explanation | The Organization is party to several licensing agreements with the Organization's former chairman, late Dr. R.C. Sproul, related to its publishing activities. The Organization makes payments to Vesta Sproul for the aforementioned licensing agreements. Under terms of the former Chairman's royalty agreements, the Organization makes annual royalty payments ranging from 10% to 12% of related net sales of the published items. In connection with these agreements, the Organization paid $27,629 during 2018. As of December 31, 2018, $16,196 of short-term royalties were payable to Vesta Sproul. Such royalties are typically paid within 60 days of year-end (to allow time for the Organization to calculate the amount due) and are included in accrued expenses at Part X, Line 17.The Organization has similar agreements in place with a number of unrelated parties. The royalty percentages made under terms of the former Chairman's royalty agreements are significantly lower than the percentages paid by the Organization to unrelated parties pursuant to similar agreements. The payments made under terms of the former Chairman's royalty agreements with the Organization are significantly less than those made pursuant to terms offered to the former Chairman under comparable industry royalty agreements from nonaffiliated publishers.In 2009, the Ministry entered into a license agreement ("the Agreement") with its founder, the late Dr. R.C. Sproul. The agreement provides the Ministry with rights to certain intellectual property created by Dr. Sproul. The Ministry considers the intellectual property acquired pursuant to the agreement to be essential to the Ministry's ongoing operations and activities. The Ministry's interest in the intellectual property rights vested as of 2018, after Dr. Sproul's passing and pursuant to the terms of the agreement. In connection with the agreement, the Ministry will make annual payments to the R.C. Sproul Credit Shelter Trust which will total $2,000,000 over the period from 2018 to 2027. During 2018, the Ministry recognized an asset related to the intellectual property rights and an initial liability of $1,687,066, the amount of the net present value of the expected payments as of the effective date of the vesting of the intellectual property rights. Management's determination that the carrying value as of December 31, 2018 is appropriate is based on expectations regarding the Ministry's future revenues in connection with the use of the intellectual property and is supported by an independent appraisal of the value of the intellectual property performed as of November 2018.The liability related to the intellectual property agreement is reported as "obligation under intellectual property rights agreement (RS)" on Form 990, Part X, Line 25. The asset related to the intellectual property agreement is reported as "Intellectual Property (RS)" on Form 990, Part X, Line 15. | ExplanationTxt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 26 | ContributionCnt |
| Noncash Contributions Rpt F990 | $2,490,278 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Fair market value | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Column (b): | FormAndLineReferenceDesc |
| Explanation | The Organization is reporting in Part I, column (b), the number of contributions received. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section B, line 11b | The Organization's top management official and top financial official each review the Form 990 prior to its filing with the IRS. A copy of the final Form 990 is also provided to the voting members of the Organization's governing body prior to its filing with the IRS. |
| Form 990, Part VI, Section B, line 12c | The Organization's conflict of interest policy is distributed to each member of the Organization's governing body, its officers, and its key employees on an annual basis. Each such individual provides an annual disclosure statement indicating that they have received, read, understood, and agreed to comply with the policy, and certifying that: (1) they have no relationships or interests that present a conflict of interest, (2) they have one or more conflicts of interest that have been fully disclosed as required by the policy and have been properly administered in conformity with the policy, or (3) they have previously undisclosed conflicts of interest and disclosing the details of such conflicts. Any disclosure statements with previously undisclosed conflicts of interest are forwarded to appropriate Organization officials to take appropriate actions as required by the policy. |
| Form 990, Part VI, Section B, line 15 | The Organization's compensation-setting policy requires that an independent committee of the Board of Directors determine the compensation package of all officers and directors of the Organization. In addition, the independent committee of the Board of Directors reviews the salary levels of all employees who are family members of any officer or director, and, in the event that a family member employee is paid more than other individuals with similar positions within the Organization, the independent committee of the Board of Directors determines the compensation of that family member using the same compensation-setting procedures applicable to officers and directors. The independent committee of the Board of Directors considers, in setting such compensation, a compensation study by special legal counsel with expertise in the area of reasonable compensation for nonprofit executives, utilizing data regarding compensation paid to persons serving in similar capacities in comparable organizations as well as national compensation data such as that published by The Church Network, the Christian Management Association, and Guidestar. These compensation studies are performed periodically, with the most recent study performed during the 2017 tax year. |
| Form 990, Part VI, Section C, line 19 | The Organization makes its financial statements and its Form 990 available to the public through the Organization's website. Financial statements, Form 990, and governing documents are available by mail upon request. |
| Form 990, Part VI: | An audit of the Organization's financial statements is conducted annually by an independent certified public accounting firm, which has resulted in the issuance of an unqualified opinion. In addition, the Organization is a fully accredited member of the Evangelical Council for Financial Accountability (ECFA) and, as such, subscribes to ECFA's Seven Standards of Responsible Stewardship addressing: (1) operation in conformity with the Organization's evangelical Christian doctrinal statement, (2) oversight by a Board of Directors, the majority of which are independent, (3) submission of complete, accurate, audited financial statements, (4) proper management and financial controls over the use of the Organization's resources, (5) public availability of the Organization's current financial statements upon written request, (6) avoidance of conflicts of interest, and (7) responsible, truthful fund-raising practices. |
| Form 990, Part IX, Line 26 - Joint Costs: | The amounts reported on line 26 relate to the allocation of web hosting expenses for the Ministry's website, Ligonier.org. The Ministry's website is one of the Ministry's primary vehicles for disseminating information, instruction, and training on Reformed Christian doctrine, as further described in the response to Part III, Line 4a (Online Learning). The Ministry has conservatively estimated that approximately 83% of the website's content is program-related, and approximately 17% is fundraising-related. The Ministry's web hosting expenses have therefore been allocated accordingly. |
| Form 990, Part IX, Line 24e | The amounts reported on line 24e relate to reimbursements from a related organization under certain administrative services and lease agreements. |
| Form 990, Part X, Line 17, Accounts payable and accrued expenses: | The Organization is party to several licensing agreements with certain Board members related to its publishing activities, requiring the Organization to make annual royalty payments related to the sales of published items. The Organization has similar agreements in place with a number of unrelated parties. Royalties related to current-year sales of published items are estimated and accrued by the Organization at year-end. Accrued royalties are typically paid within 60 days of the Organization's year-end once final sales information for the published items is available. Accrued royalties payable to these Board members are generated in the ordinary course of the Organization's publishing activities under similar terms as those payable to other unrelated authors. As of December 31, 2018, the following accrued royalties payable to Board members were included in accounts payable and accrued expenses: Vesta Sproul: $16,196 Dr. Steven Lawson: $9,498 Robert Godfrey: $9,763 |
| Part X, Line 15, Other Assets: | The Ministry has entered into a license agreement with the founder of the ministry. As a result of the aforementioned licensing agreement the net present value of the intellectual property is included in other assets. Please see Schedule L, Part V for more information. |
| Part X, Line 25, Other Liabilities: | The Ministry has entered into a license agreement with the founder of the ministry. As a result of the aforementioned licensing agreement the initial carrying value, less any payments made during the year, is included in other liabilities. Please see Schedule L, Part V for more information. |
| Form 990, Part XII, Line 2c: | The Organization's Board of Directors, or a committee thereof, assumes responsibility for the oversight of the audit of its financial statements and the selection of an independent accountant. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| Ligonier Academy of Biblical and Theological Studies Inc | ||||||||||
| 465 Ligonier Court | Sanford | FL | 32771 | 463103295 | Educational instruction based on Reformed Christian doctrine | FL | 501(c)(3) | Line 2 | Ligonier Ministries Inc | Yes (1) |
| Ligonier Property Holdings Inc | ||||||||||
| 421 Ligonier Court | Sanford | FL | 32771 | 465351003 | Real estate holding and management | FL | 501(c)(3) | Line 12a, I | Ligonier Ministries Inc | Yes (1) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (1) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (4 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| Ligonier Academy of Biblical and Theological Studies Inc | ||
| D | $7,078,859 | Ending bal. of intercompany acct |
| Ligonier Academy of Biblical and Theological Studies Inc | ||
| Q | $660,000 | Amount reimbursed |
| Ligonier Academy of Biblical and Theological Studies Inc | ||
| R | $941,000 | Amt of actual cash advances made |
| Ligonier Academy of Biblical and Theological Studies Inc | ||
| S | $164,000 | Amt of Payments on cash advances |