WORLD BIBLE SCHOOL INCORPORATED: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- WORLD BIBLE SCHOOL INCORPORATED (EIN 74-2254797)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-17
- IRS object ID
- 202513219349318556
- Schema version
- 2024v5.0
- 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
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-11-17T16:25:21-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 742516372 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | REYNOLDS & FRANKE PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6836 AUSTIN CENTER BLVD STE 190 | AddressLine1Txt |
| City | AUSTIN | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 78731 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 742254797 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WORLD BIBLE SCHOOL INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WORL | BusinessNameControlTxt |
| Phone | 5123458190 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 16110 ANDERSON MILL ROAD | AddressLine1Txt |
| City | CEDAR PARK | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 78613 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BRIAN DAVIS | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 5126458190 | PhoneNum |
| Signature | 2025-11-17 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RONALD H REYNOLDS CPA | PreparerPersonNm |
| PTIN | P00964479 | PTIN |
| Phone | 5122063141 | PhoneNum |
| Preparation | 2025-11-17 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Special Condition | EXTENDED TO NOVEMBER 17 2025 | SpecialConditionDesc |
| Principal Officer | BRIAN DAVIS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 16110 ANDERSON MILL ROAD | AddressLine1Txt |
| City | CEDAR PARK | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 78613 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $5,585,866 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.WORLDBIBLESCHOOL.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1981 | FormationYr |
| Legal Domicile State | TX | LegalDomicileStateCd |
| Activity Or Mission | RELIGIOUS EDUCATION TO THE UNCHURCHED. | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 31 | TotalEmployeeCnt |
| Total Volunteers | 2200 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $4,841,690 | PYContributionsGrantsAmt |
| CY Contributions Grants | $4,695,626 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $574,454 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $629,605 | CYProgramServiceRevenueAmt |
| PY Investment Income | $157,680 | PYInvestmentIncomeAmt |
| CY Investment Income | $237,248 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$24,666 | PYOtherRevenueAmt |
| CY Other Revenue | -$932 | CYOtherRevenueAmt |
| PY Total Revenue | $5,549,158 | PYTotalRevenueAmt |
| CY Total Revenue | $5,561,547 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,282,697 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,322,182 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $832,943 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,562,951 | PYOtherExpensesAmt |
| CY Other Expenses | $2,989,665 | CYOtherExpensesAmt |
| PY Total Expenses | $4,845,648 | PYTotalExpensesAmt |
| CY Total Expenses | $5,311,847 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $703,510 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $249,700 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $6,900,057 | TotalAssetsBOYAmt |
| Total Assets EOY | $7,470,991 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $22,409 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $18,833 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $6,877,648 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $7,452,158 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | WORLD BIBLE SCHOOL, INC. IS A RELIGIOUS NOT-FOR-PROFIT ORGANIZATION DEDICATED TO TEACHING THE GOSPEL OF CHRIST BY USING BIBLE CORRESPONDENCE COURSES. THIS MISSION OF WBS IS WORLDWIDE AND IS SUPPORTED PRIMARILY BY CONTRIBUTIONS FROM INDIVIDUALS AND CHURCHES. WBS IS ASSOCIATED WITH CHURCHES OF CHRIST. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $1,820,170 | ExpenseAmt |
| Desc | ADVERTISING AND PROMOTIONAL PROGRAMS TO RECRUIT STUDENTS FOR WBS PUBLICATIONS, CORRESPONDENCE AND OTHER EDUCATIONAL COURSES. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,481,124 | ExpenseAmt |
| Revenue | $629,605 | RevenueAmt |
| Desc | COURSE PUBLICATIONS PROVIDE CHRISTIAN EDUCATIONAL MATERIALS TO TEACHERS IN ORDER FOR THEM TO TEACH AND MINISTER TO PEOPLE AROUND THE WORLD. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $789,448 | ExpenseAmt |
| Desc | WBS OFFERS COURSES THROUGH THE INTERNET TO REACH A LARGER POPULATION OF STUDENTS. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CONTRIBUTION TO EXEMPT ORGANIZATION SUPPORTING TEACHERS AND STUDENTS DEDICATED TO TEACH AND LEARN ABOUT THE GOSPEL OF CHRIST BY USING BIBLE CORRESPONDENCE COURSES. MAILBOXES AND OR SCANNERS HAVE BEEN SET UP IN SEVENTEEN NATIONS FOR LOCAL STUDENTS TO MAIL OR SCAN THEIR LESSONS TO TEACHERS IN THE UNITED STATES. MAILBOXES ALLOW STUDENTS TO MAIL THEIR LESSONS USING CHEAPER DOMESTIC MAIL, RATHER THAN MORE EXPENSIVE INTERNATIONAL MAILING AND SCANNERS SPEED UP THE TIME IN BETWEEN LESSON EXCHANGES. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $4,090,742 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | Yes (true) | ForeignOfficeInd |
| Foreign Activities | Yes (true) | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (true) | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 10 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 31 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KELSEY TAYLOR | PersonNm |
| Phone | 5123458190 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 2169 | AddressLine1Txt |
| City | CEDAR PARK | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 78630 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (21 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| BRIAN DAVIS | |||||||
| PRESIDENT | 40.00 | Yes (X) | $71,109 | $0 | $58,002 | ||
| MARCUS MCKEE | |||||||
| CFO (01-08/2 | 40.00 | Yes (X) | $55,453 | $0 | $48,000 | ||
| WILLIAM BUSH | |||||||
| CMO (1-8) CF | 40.00 | Yes (X) | $65,340 | $0 | $42,902 | ||
| JOSH SNEED | |||||||
| REG. ADVANCM | 40.00 | Yes (X) | $49,730 | $0 | $27,371 | ||
| TIM YAEGER | |||||||
| CIO | 40.00 | $104,845 | $0 | $45,749 | Yes (X) | ||
| CHARLES GANUS | |||||||
| CHAIRMAN | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| JOSH SNEED | |||||||
| TREASURER (J | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| KEITH RALL | |||||||
| TREAS (03-12 | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| KEITH RALL | |||||||
| BOARD MEM (0 | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| LORI BOYD | |||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| AVA CONLEY | |||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| JEFF JENKINS | |||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| JEREMY ROBINETT | |||||||
| BOARD MEMBER | 1.00 | $44,703 | $0 | $0 | Yes (X) | ||
| JEFF SMITH | |||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| CHARLES WILSON | |||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| BRADY SHIRLEY | |||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| PATSIE TROWBRIDGE | |||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| WES RITCHIE | |||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| WASHINGTON MHLANGA | |||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| TERRY WARE | |||||||
| BOARD MEM (0 | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| BRIAN WHITE | |||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $391,180 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $222,024 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/ForeignAddress/AddressLine1Txt | Address Line2ContractorAddress/ForeignAddress/AddressLine2Txt | CityContractorAddress/ForeignAddress/CityNm | Province Or StateContractorAddress/ForeignAddress/ProvinceOrStateNm | CountryContractorAddress/ForeignAddress/CountryCd | Foreign PostalContractorAddress/ForeignAddress/ForeignPostalCd | ServicesServicesDesc | CompensationCompensationAmt | Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd |
|---|---|---|---|---|---|---|---|---|---|---|---|
| NANJING AMITY PRINTING CO | |||||||||||
| 99 MOZHOUZHONGLU DONG SHAN QIAO | JIANGNING | NANJING CHINA | NANJING | CH | 211153 | PRINTING | $456,612 | ||||
| GOOGLE INC | |||||||||||
| ADVERTISING | $349,963 | PO BOX 39000 | SAN FRANCISCO | CA | 94139 | ||||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $265,157 | FundraisingAmt |
| All Other Contributions | $4,430,469 | AllOtherContributionsAmt |
| Noncash Contributions | $73,966 | NoncashContributionsAmt |
| Total Contributions | $4,695,626 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | BIBLES & BIBLE COURSES | Desc |
| Business | 611710 | BusinessCd |
| Total Revenue Column | $629,605 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $629,605 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $629,605 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $237,248 | TotalRevenueColumnAmt |
| Exclusion | $237,248 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $101 | TotalRevenueColumnAmt |
| Exclusion | $101 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rpt Fundraising Event | $265,157 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $24,319 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$24,319 | TotalRevenueColumnAmt |
| Exclusion | -$24,319 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | INSURANCE PROCEEDS | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $23,286 | TotalRevenueColumnAmt |
| Exclusion | $23,286 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $23,286 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,561,547 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $629,605 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $236,316 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $462,608 | TotalAmt |
| Program Services | $281,304 | ProgramServicesAmt |
| Management And General | $44,862 | ManagementAndGeneralAmt |
| Fundraising | $136,442 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,316,709 | TotalAmt |
| Program Services | $847,861 | ProgramServicesAmt |
| Management And General | $134,107 | ManagementAndGeneralAmt |
| Fundraising | $334,741 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $80,585 | TotalAmt |
| Program Services | $33,718 | ProgramServicesAmt |
| Management And General | $35,045 | ManagementAndGeneralAmt |
| Fundraising | $11,822 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $408,301 | TotalAmt |
| Program Services | $230,970 | ProgramServicesAmt |
| Management And General | $32,135 | ManagementAndGeneralAmt |
| Fundraising | $145,196 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $53,979 | TotalAmt |
| Program Services | $39,047 | ProgramServicesAmt |
| Management And General | $8,656 | ManagementAndGeneralAmt |
| Fundraising | $6,276 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,880 | TotalAmt |
| Management And General | $17,880 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $323,658 | TotalAmt |
| Program Services | $321,007 | ProgramServicesAmt |
| Management And General | $2,444 | ManagementAndGeneralAmt |
| Fundraising | $207 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $509,201 | TotalAmt |
| Program Services | $449,770 | ProgramServicesAmt |
| Management And General | $447 | ManagementAndGeneralAmt |
| Fundraising | $58,984 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,048 | TotalAmt |
| Program Services | $8,682 | ProgramServicesAmt |
| Management And General | $12,600 | ManagementAndGeneralAmt |
| Fundraising | $13,766 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $89,490 | TotalAmt |
| Program Services | $77,625 | ProgramServicesAmt |
| Management And General | $11,426 | ManagementAndGeneralAmt |
| Fundraising | $439 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,441 | TotalAmt |
| Program Services | $496 | ProgramServicesAmt |
| Management And General | $24,945 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $261,982 | TotalAmt |
| Program Services | $154,197 | ProgramServicesAmt |
| Management And General | $1,339 | ManagementAndGeneralAmt |
| Fundraising | $106,446 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,241 | TotalAmt |
| Program Services | $1,617 | ProgramServicesAmt |
| Management And General | $2,470 | ManagementAndGeneralAmt |
| Fundraising | $1,154 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,338 | TotalAmt |
| Program Services | $16,532 | ProgramServicesAmt |
| Management And General | $17,650 | ManagementAndGeneralAmt |
| Fundraising | $1,156 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,217 | TotalAmt |
| Program Services | $22,270 | ProgramServicesAmt |
| Management And General | $15,683 | ManagementAndGeneralAmt |
| Fundraising | $2,264 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| SERVICE CENTERS | $911,429 | $911,429 | ||
| PRINTING | $488,558 | $488,558 | ||
| POSTAGE | $186,020 | $172,367 | $2,183 | $11,470 |
| COMMUNICATIONS | $43,915 | $30,375 | $13,011 | $529 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,247 | TotalAmt |
| Program Services | $2,917 | ProgramServicesAmt |
| Management And General | $11,279 | ManagementAndGeneralAmt |
| Fundraising | $2,051 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,311,847 | TotalAmt |
| Program Services | $4,090,742 | ProgramServicesAmt |
| Management And General | $388,162 | ManagementAndGeneralAmt |
| Fundraising | $832,943 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,050,440 | BOYAmt |
| EOY | $958,253 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,271,758 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $745,404 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $523,171 | BOYAmt |
| EOY | $526,354 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,304,843 | BOYAmt |
| EOY | $5,967,551 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,603 | BOYAmt |
| EOY | $18,833 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,900,057 | BOYAmt |
| EOY | $7,470,991 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,409 | BOYAmt |
| EOY | $18,833 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,409 | BOYAmt |
| EOY | $18,833 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,372,835 | BOYAmt |
| EOY | $6,847,303 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $504,813 | BOYAmt |
| EOY | $604,855 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,877,648 | BOYAmt |
| EOY | $7,452,158 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,900,057 | BOYAmt |
| EOY | $7,470,991 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $249,700 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $324,811 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | -$1 | PriorPeriodAdjustmentsAmt |
| Method Of Accounting Other | Yes (X) | MethodOfAccountingOtherInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | 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 | $4,570,161 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,524,527 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,735,875 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,841,690 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,695,626 | CurrentTaxYearAmt |
| Total | $22,367,879 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,570,161 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,524,527 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,735,875 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,841,690 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,695,626 | CurrentTaxYearAmt |
| Total | $22,367,879 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $2,977,092 | SubstantialContributorsTotAmt |
| Public Support Total170 | $19,390,787 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $33,819 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $33,537 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $80,980 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $157,780 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $237,349 | CurrentTaxYearAmt |
| Total | $543,465 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $22,911,344 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $3,167,190 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.84630 | PublicSupportCY170Pct |
| Public Support PY170 | 0.90860 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
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 | $1,999,182 | BeginningYearBalanceAmt |
| Contributions | $512,096 | ContributionsAmt |
| Investment Earnings Or Losses | $338,280 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $37,231 | OtherExpendituresAmt |
| End Year Balance | $2,812,327 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,271,934 | BeginningYearBalanceAmt |
| Contributions | $535,422 | ContributionsAmt |
| Investment Earnings Or Losses | $217,716 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $25,890 | OtherExpendituresAmt |
| End Year Balance | $1,999,182 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,056,472 | BeginningYearBalanceAmt |
| Contributions | $380,002 | ContributionsAmt |
| Investment Earnings Or Losses | -$164,540 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $1,271,934 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $559,270 | BeginningYearBalanceAmt |
| Contributions | $717,106 | ContributionsAmt |
| Investment Earnings Or Losses | $207,096 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $427,000 | OtherExpendituresAmt |
| End Year Balance | $1,056,472 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $432,161 | BeginningYearBalanceAmt |
| Contributions | $829,806 | ContributionsAmt |
| Investment Earnings Or Losses | $118,944 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $821,641 | OtherExpendituresAmt |
| End Year Balance | $559,270 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.78490 | BoardDesignatedBalanceEOYPct |
| Term Endowment Balance EOY | 0.21510 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $100,000 | OtherCostOrOtherBasisAmt |
| Book Value | $100,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $900,000 | OtherCostOrOtherBasisAmt |
| Depreciation | $545,627 | DepreciationAmt |
| Book Value | $354,373 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $105,990 | OtherCostOrOtherBasisAmt |
| Depreciation | $92,162 | DepreciationAmt |
| Book Value | $13,828 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $165,768 | OtherCostOrOtherBasisAmt |
| Depreciation | $107,615 | DepreciationAmt |
| Book Value | $58,153 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $526,354 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER LIABILITIES | Desc |
| Amt | $18,833 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $18,833 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $5,910,675 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $324,811 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $24,319 | OtherRevenueAmt |
| Revenue Not Reported | $349,130 | RevenueNotReportedAmt |
| Revenue Subtotal | $5,561,545 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $2 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $2 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $5,561,547 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $5,336,164 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $24,319 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $24,319 | ExpensesNotReportedAmt |
| Expenses Subtotal | $5,311,845 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $2 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $2 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $5,311,847 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 2, PART V, LINE 4 | WBS ESTABLISHED THE WORLD BIBLE SCHOOL ENDOWMENT IN 2007 TO RECEIVE, HOLD, MANAGE, AND INVEST GIFTS RECEIVED FROM DONORS TO WBS WHICH ARE DESIGNATED TO BE MADE TO THE ENDOWMENT, OR WHICH ARE OTHERWISE DESIGNATED AS GIFTS. IN MARCH 2021, THE BOARD OF WBS ADOPTED A NEW ENDOWMENT POLICY AND RECEIVED PERMISSION FROM THE ORIGINAL DONORS OF THE WORLD BIBLE SCHOOL ENDOWMENT TO RELEASE THEIR PERMANENT RESTRICTION FOR UNRESTRICTED USE. THE NEW ENDOWMENT POLICY HAS ESTABLISHED THREE NEW ENDOWMENTS BY DONORS FOR SPECIFIC ACTIVITIES. AN ENDOWMENT HAS ALSO BEEN DESIGNATED BY THE BOARD OF WBS FOR GENERAL OPERATIONS. |
| SCHEDULE D, PAGE 3, PART X | THE MOST SIGNIFICANT TAX POSITIONS OF WBS ARE ITS ASSERTION THAT IT IS EXEMPT FROM INCOME TAXES AND ITS DETERMINATION OF WHETHER ANY AMOUNTS ARE SUBJECT TO UNRELATED BUSINESS INCOME TAX (UBIT). MANAGEMENT HAS DETERMINED THAT WBS HAD NO ACTIVITIES SUBJECT TO UBIT DURING THE YEAR ENDED DECEMBER 31, 2024 AND 2023. ALL SIGNIFICANT TAX POSITIONS HAVE BEEN CONSIDERED BY MANAGEMENT AND IT HAS DETERMINED THAT IT IS MORE LIKELY THAN NOT THAT ALL TAX POSITIONS WOULD BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. |
| SCHEDULE D, PAGE 4, PART XI, LINE 2D | DIRECT FUNDRAISING EXPENSES 24,319 |
| SCHEDULE D, PAGE 4, PART XII, LINE 2D | DIRECT FUNDRAISING EXPENSES 24,319 |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | false | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (4 entries)
| RegionRegionTxt | OfficesOfficesCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|
| SUB-SAHARAN AFRICA | 14 | TECHNOLOGY & MAILING | PROGRAM SERVICE | $828,988 |
| EAST ASIA AND THE PACFIC | 1 | TECHNOLOGY & MAILING | PROGRAM SERVICE | $29,000 |
| SOUTH ASIA | 1 | TECHNOLOGY & MAILING | PROGRAM SERVICE | $34,000 |
| SOUTH AMERICA | 1 | TECHNOLOGY & MAILING | PROGRAM SERVICE | $16,905 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 17 | SubtotalOfficesCnt |
| Total Office | 17 | TotalOfficeCnt |
| Subtotal Spent | $908,893 | SubtotalSpentAmt |
| Total Spent | $908,893 | TotalSpentAmt |
| Transfer To Foreign Corp | false | TransferToForeignCorpInd |
| Interest In Foreign Trust | false | InterestInForeignTrustInd |
| Foreign Corp Ownership | false | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | false | PassiveForeignInvestmestCoInd |
| Foreign Partnership | false | ForeignPartnershipInd |
| Boycott Countries | false | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE F, PAGE 1, PART I, LINE 3 | SUB-SAHARAN AFRICA 828,988 0 EAST ASIA AND THE PACFIC 29,000 0 SOUTH ASIA 34,000 0 SOUTH AMERICA 16,905 0 |
| SCHEDULE F, PAGE 5, PART V | THE BOARD OF DIRECTORS MAINTAINS COMPETENT PROGRAM ADMINISTRATION, MANAGES THE FINANCIAL AND BUDGETARY RESPONSIBILITIES, AND ENSURES FUNDS ARE UTILIZED APPROPRIATELY IN SERVICE CENTERS OUTSIDE THE UNITED STATES. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | APPEALS DINNER | Event1Nm |
| Gross Receipts Event1 | $265,157 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $265,157 | CharitableContriEvent1Amt |
| Food And Beverage Event1 | $24,319 | FoodAndBeverageEvent1Amt |
| Gross Receipts Total | $265,157 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $265,157 | CharitableContributionsTotAmt |
| Food And Beverage Total Events | $24,319 | FoodAndBeverageTotalEventsAmt |
| Direct Expense Summary Events | $24,319 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$24,319 | NetIncomeSummaryAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TIM YAEGER | PersonNm |
| Title | CIO | TitleTxt |
| Base Compensation Filing Org | $104,845 | BaseCompensationFilingOrgAmt |
| Nontaxable Benefits Filing Org | $45,749 | NontaxableBenefitsFilingOrgAmt |
| Total Compensation Filing Org | $150,594 | TotalCompensationFilingOrgAmt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SONDRA DAVIS | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | FAMILY OF PRES | RelationshipDescriptionTxt |
| Transaction | $32,000 | TransactionAmt |
| Transaction | COMPENSATION | TransactionDesc |
| Sharing Of Revenues | false | SharingOfRevenuesInd |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 421 | ContributionCnt |
| Noncash Contributions Rpt F990 | $73,966 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | false | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | WORLD BIBLE SCHOOL, INC. IS A RELIGIOUS NOT-FOR-PROFIT ORGANIZATION DEDICATED TO TEACHING THE GOSPEL OF CHRIST BY USING BIBLE CORRESPONDENCE COURSES. THIS MISSION OF WBS IS WORLDWIDE AND IS SUPPORTED PRIMARILY BY CONTRIBUTIONS FROM INDIVIDUALS AND CHURCHES. WBS IS ASSOCIATED WITH CHURCHES OF CHRIST. |
| FORM 990, PAGE 2, PART III, LINE 4D | CONTRIBUTION TO EXEMPT ORGANIZATION SUPPORTING TEACHERS AND STUDENTS DEDICATED TO TEACH AND LEARN ABOUT THE GOSPEL OF CHRIST BY USING BIBLE CORRESPONDENCE COURSES. MAILBOXES AND OR SCANNERS HAVE BEEN SET UP IN SEVENTEEN NATIONS FOR LOCAL STUDENTS TO MAIL OR SCAN THEIR LESSONS TO TEACHERS IN THE UNITED STATES. MAILBOXES ALLOW STUDENTS TO MAIL THEIR LESSONS USING CHEAPER DOMESTIC MAIL, RATHER THAN MORE EXPENSIVE INTERNATIONAL MAILING AND SCANNERS SPEED UP THE TIME IN BETWEEN LESSON EXCHANGES. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE BOARD OF DIRECTORS MEETS FREQUENTLY TO DISCUSS CURRENT ISSUES AND FINANCIAL DATA. TAX RETURNS ARE REVIEWED BY THE PRESIDENT AND/OR OTHER DESIGNATED OFFICERS. COMPLETE TAX RETURNS ARE NOT PROVIDED TO ALL BOARD MEMBERS PRIOR TO FILING; HOWEVER, MEMBERS ARE MADE AWARE THAT RETURNS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PAGE 6, PART VI, LINE 12C | OFFICERS & DIRECTORS ARE REQUIRED TO DISCLOSE ANNUALLY INTERESTS THAT COULD GIVE RISE TO CONFLICTS. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE BOARD OF DIRECTORS WILL EVALUATE THE OVERALL FINANCIAL PERFORMANCE OF THE WORLD BIBLE SCHOOL COMPARED TO PRIOR YEARS AND DETERMINE IF MERIT INCREASES IN SALARY ARE APPROPRIATE. |
| FORM 990, PAGE 6, PART VI, LINE 19 | WORLD BIBLE SCHOOL WILL PROVIDE ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS TO THE PUBLIC UPON REQUEST. |