BILLY GRAHAM EVANGELISTIC ASSOCIATION: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- BILLY GRAHAM EVANGELISTIC ASSOCIATION (EIN 41-0692230)
- Tax period
- 2014-01-01 to 2014-12-31
- Filed
- 2015-08-07
- IRS object ID
- 201542199349300824
- Schema version
- 2014v5.0
- 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 D
- Schedule I
- Schedule J
- Schedule M
- Schedule N
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-08-07T10:45:36-05:00 | ReturnTs |
| Tax Period End | 2014-12-31 | TaxPeriodEndDt |
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 410692230 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BGEA MN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BGEA | BusinessNameControlTxt |
| Phone | 7044012432 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 BILLY GRAHAM PARKWAY | AddressLine1Txt |
| City | CHARLOTTE | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 28201 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STEVE DOBBINS | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 7044012432 | PhoneNum |
| Signature | 2015-08-07 | SignatureDt |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparation | 2015-08-07 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-04-25 22:37:26Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | FRANKLIN GRAHAM | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 BILLY GRAHAM PARKWAY | AddressLine1Txt |
| City | CHARLOTTE | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 28201 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $88,764,581 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.BILLYGRAHAM.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1950 | FormationYr |
| Legal Domicile State | MN | LegalDomicileStateCd |
| Activity Or Mission | FORM 990 - ORGANIZATION'S MISSION OR MOST SIGNIFICANT ACTIVITIES PART I, LINE 1, AND PART III, LINE 1 BGEA, MN IS A NON-PROFIT SUBSIDIARY OF THE BILLY GRAHAM EVANGELISTIC ASSOCIATION AND EXISTS TO SUPPORT ITS MISSION. THE BILLY GRAHAM EVANGELISTIC ASSOCIATION EXISTS TO SUPPORT AND EXTEND THE EVANGELISTIC CALLING AND MINISTRIES OF BILLY GRAHAM AND FRANKLIN GRAHAM BY PROCLAIMING THE GOSPEL OF THE LORD JESUS CHRIST TO ALL WE CAN BY EVERY EFFECTIVE MEANS AVAILABLE TO US AND BY EQUIPPING OTHERS TO DO THE SAME. BGEA PROCLAIMS THE GOSPEL MESSAGE: "GOD SO LOVED THE WORLD THAT HE GAVE HIS ONE AND ONLY SON, THAT WHOEVER BELIEVES IN HIM SHALL NOT PERISH BUT HAVE ETERNAL LIFE." (JOHN 3:16) IN MARK 16:15, JESUS SAID "GO INTO ALL THE WORLD AND PREACH THE GOOD NEWS TO ALL CREATION." WE PROCLAIM THE GOSPEL OF JESUS CHRIST GLOBALLY THROUGH A VARIETY OF COMMUNICATION TOOLS AND OUTREACH EVENTS, INCLUDING FESTIVALS AND CELEBRATIONS, TV AND RADIO PROGRAMS, PRINT PUBLICATIONS, THE INTERNET, AND NEW CREATIVE | ActivityOrMissionDesc |
| Contract Termination | Yes (X) | ContractTerminationInd |
| Voting Members Governing Body | 14 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 10 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $88,969,535 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,306,818 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $7,489,139 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $3,189,693 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,628,808 | CYInvestmentIncomeAmt |
| PY Other Revenue | $6,859,953 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $106,508,320 | PYTotalRevenueAmt |
| CY Total Revenue | $3,935,626 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $926,425 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $281,393 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $38,444,700 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $59,442,979 | PYOtherExpensesAmt |
| CY Other Expenses | $149,200 | CYOtherExpensesAmt |
| PY Total Expenses | $98,814,104 | PYTotalExpensesAmt |
| CY Total Expenses | $430,593 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $7,694,216 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $3,505,033 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $205,418,553 | TotalAssetsBOYAmt |
| Total Assets EOY | $87,708,956 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $77,216,369 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $69,740,236 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $128,202,184 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $17,968,720 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | FORM 990 - ORGANIZATION'S MISSION OR MOST SIGNIFICANT ACTIVITIES PART I, LINE 1, AND PART III, LINE 1 BGEA, MN IS A NON-PROFIT SUBSIDIARY OF THE BILLY GRAHAM EVANGELISTIC ASSOCIATION AND EXISTS TO SUPPORT ITS MISSION. THE BILLY GRAHAM EVANGELISTIC ASSOCIATION EXISTS TO SUPPORT AND EXTEND THE EVANGELISTIC CALLING AND MINISTRIES OF BILLY GRAHAM AND FRANKLIN GRAHAM BY PROCLAIMING THE GOSPEL OF THE LORD JESUS CHRIST TO ALL WE CAN BY EVERY EFFECTIVE MEANS AVAILABLE TO US AND BY EQUIPPING OTHERS TO DO THE SAME. BGEA PROCLAIMS THE GOSPEL MESSAGE: "GOD SO LOVED THE WORLD THAT HE GAVE HIS ONE AND ONLY SON, THAT WHOEVER BELIEVES IN HIM SHALL NOT PERISH BUT HAVE ETERNAL LIFE." (JOHN 3:16) IN MARK 16:15, JESUS SAID "GO INTO ALL THE WORLD AND PREACH THE GOOD NEWS TO ALL CREATION." WE PROCLAIM THE GOSPEL OF JESUS CHRIST GLOBALLY THROUGH A VARIETY OF COMMUNICATION TOOLS AND OUTREACH EVENTS, INCLUDING FESTIVALS AND CELEBRATIONS, TV AND RADIO PROGRAMS, PRINT PUBLICATIONS, THE INTERNET, AND NEW CREATIVE | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | Yes (true) | SignificantChangeInd |
| Expense | $281,393 | ExpenseAmt |
| Grant | $281,393 | GrantAmt |
| Desc | THE PURPOSE OF BGEA, MN IS TO PROVIDE AN ONGOING SOURCE OF FUNDING TO SUPPORT THE MISSION OF THE BILLY GRAHAM EVANGELISTIC ASSOCIATION THROUGH DEFERRED GIVING INSTRUMENTS. | Desc |
| Total Program Service Expenses | $281,393 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | 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 |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | 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 | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | Yes (true) | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | 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 | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| 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 |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 14 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | 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 | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | AK | 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 | IL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MD | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MN | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | ND | 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 | WV | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WI | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STEVE DOBBINS | PersonNm |
| Phone | 7044012253 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 BILLY GRAHAM PARKWAY | AddressLine1Txt |
| Address Line2 | 1 BILLY GRAHAM PARKWAY | AddressLine2Txt |
| City | CHARLOTTE | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 28201 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|
| WM FRANKLIN GRAHAM III | ||||||||
| DIR/PRES./PR | 0.25 | 41.00 | Yes (X) | Yes (X) | $0 | $205,999 | $52,678 | |
| BILLY GRAHAM | ||||||||
| DIR./CHAIR. | 0.25 | 40.50 | Yes (X) | Yes (X) | $0 | $158,976 | $83,958 | |
| DAVID P BRUCE | ||||||||
| DIR./ASST. B | 0.25 | 40.75 | Yes (X) | $0 | $135,164 | $83,381 | ||
| WM FRANKLIN GRAHAM IV | ||||||||
| DIR/1STVICEC | 0.25 | 40.50 | Yes (X) | Yes (X) | $0 | $98,698 | $78,870 | |
| JOSEPH M STOWELL III | ||||||||
| DIR./PROF. S | 0.25 | 1.75 | Yes (X) | $0 | $6,000 | $0 | ||
| MELVIN F GRAHAM | ||||||||
| DIR./CHAIR E | 0.25 | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| WILLIAM B PAULS | ||||||||
| DIR./TREASUR | 0.25 | 2.75 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| GEORGE E BATTLE JR | ||||||||
| DIRECTOR | 0.25 | 1.50 | Yes (X) | $0 | $0 | $0 | ||
| J FRANK HARRISON III | ||||||||
| DIRECTOR | 0.25 | 1.50 | Yes (X) | $0 | $0 | $0 | ||
| GREG LAURIE | ||||||||
| DIRECTOR | 0.25 | 1.50 | Yes (X) | $0 | $0 | $0 | ||
| ANNE GRAHAM LOTZ | ||||||||
| DIRECTOR | 0.25 | 1.50 | Yes (X) | $0 | $0 | $0 | ||
| DENTON LOTZ | ||||||||
| DIRECTOR PAR | 0.25 | 1.50 | Yes (X) | $0 | $0 | $0 | ||
| HON STEPHEN E MERRILL | ||||||||
| DIRECTOR | 0.25 | 1.50 | Yes (X) | $0 | $0 | $0 | ||
| CHARLES O MORGAN JR | ||||||||
| DIRECTOR | 0.25 | 1.75 | Yes (X) | $0 | $0 | $0 | ||
| PAUL T SABER | ||||||||
| DIRECTOR | 0.25 | 1.75 | Yes (X) | $0 | $0 | $0 | ||
| STEVE DOBBINS | ||||||||
| CFO | 0.25 | 40.75 | Yes (X) | $0 | $173,632 | $40,755 | ||
| DANIEL C ALLEN | ||||||||
| SECRETARY/VP | 0.25 | 40.75 | Yes (X) | $0 | $172,015 | $42,197 | ||
| CLIFFORD B BARROWS | ||||||||
| VICE CHAIRMA | 0.25 | 40.50 | Yes (X) | $0 | $105,156 | $94,181 | ||
| GRAEME M KEITH | ||||||||
| ASST. TREASU | 0.25 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JOEL B AARSVOLD | ||||||||
| VP CORP PTYR | 40.00 | $0 | $337,159 | $4,081 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Reportable Comp Rltd Org | $1,392,799 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $480,101 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | Yes (true) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LOOMIS SAYLES & CO LP | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE FINANCIAL CENTER | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02111 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | INVESTMENT MGR | ServicesDesc |
| Compensation | $102,508 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Federated Campaigns | $221,599 | FederatedCampaignsAmt |
| All Other Contributions | $1,085,219 | AllOtherContributionsAmt |
| Noncash Contributions | $583,002 | NoncashContributionsAmt |
| Total Contributions | $1,306,818 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,623,253 | TotalRevenueColumnAmt |
| Exclusion | $1,623,253 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $85,834,510 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $84,828,955 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,005,555 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,005,555 | TotalRevenueColumnAmt |
| Exclusion | $1,005,555 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,935,626 | TotalRevenueColumnAmt |
| Exclusion | $2,628,808 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $281,393 | TotalAmt |
| Program Services | $281,393 | ProgramServicesAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $149,200 | TotalAmt |
| Management And General | $149,200 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $430,593 | TotalAmt |
| Program Services | $281,393 | ProgramServicesAmt |
| Management And General | $149,200 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $155,038 | BOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,312,231 | BOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $466,902 | BOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,023,264 | BOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $894,694 | BOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $791,254 | BOYAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $63,369,839 | BOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $644,870 | BOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $500,000 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $63,642 | BOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $104,696,819 | BOYAmt |
| EOY | $87,208,956 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $205,418,553 | BOYAmt |
| EOY | $87,708,956 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,608,046 | BOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $963,404 | BOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $70,644,919 | BOYAmt |
| EOY | $69,740,236 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $77,216,369 | BOYAmt |
| EOY | $69,740,236 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $107,034,687 | BOYAmt |
| EOY | $13,518,398 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,876,700 | BOYAmt |
| EOY | $4,248,427 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,290,797 | BOYAmt |
| EOY | $201,895 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $128,202,184 | BOYAmt |
| EOY | $17,968,720 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $205,418,553 | BOYAmt |
| EOY | $87,708,956 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $3,505,033 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$845,770 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$112,892,727 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | 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 (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 | $78,340,079 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $79,514,697 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $85,404,093 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $88,969,535 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,306,818 | CurrentTaxYearAmt |
| Total | $333,535,222 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $78,340,079 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $79,514,697 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $85,404,093 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $88,969,535 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,306,818 | CurrentTaxYearAmt |
| Total | $333,535,222 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $333,535,222 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,133,682 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,336,251 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,917,827 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7,181,371 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,623,253 | CurrentTaxYearAmt |
| Total | $22,192,384 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $91,235 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $132,524 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $66,096 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $67,424 | CurrentTaxYearMinus1YearAmt |
| Total | $357,279 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $356,084,885 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $33,671,088 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.93670 | PublicSupportCY170Pct |
| Public Support PY170 | 0.94210 | 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, LINE 10 | FormAndLineReferenceDesc |
| Explanation | MISCELLANEOUS INCOME 357,279 | ExplanationTxt |
Schedule D IRS990ScheduleD
Other Assets Org OtherAssetsOrgGrp (4 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| DEFERRED GIVING PROGRAM | $87,208,956 |
| FUTURE MINISTRIES FUND | |
| BENEFICIAL INTEREST REMAINDER TRUST | |
| GAS AND OIL LEASES |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $87,208,956 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| GIFT ANNUITY PAYABLE | $42,299,509 |
| REVOCABLE TRUST AGREEMENTS | $16,705,543 |
| DEFERRED GIVING FUNDS DUE TO OTHERS | $10,735,184 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $69,740,236 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 3, PART X | FormAndLineReferenceDesc |
| Explanation | AS REQUIRED BY U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PERTAINING TO UNCERTAIN TAX POSITIONS, BGEA, MN RECORDS A LIABILITY FOR ANY TAX POSITIONS TAKEN THAT IS BENEFICIAL TO BGEA, MN, INCLUDING ANY RELATED INTEREST AND PENALITES, WHEN IT IS MORE LIKELY THAN NOT THE POSITION TAKEN BY MANAGEMENT WILL BE OVERTURNED BY A TAXING AUTHORITY UPON EXAMINATION. MANAGEMENT BELIEVES THERE ARE NO SUCH POSITIONS AS OF DECEMBER 31, 2014 AND 2013, AND ACCORDINGLY, NO LIABILITY HAS BEEN ACCRUED. BGEA, MN IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR YEARS BEFORE 2011. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BILLY GRAHAM EVANGELISTIC ASSOC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 BILLY GRAHAM PARKWAY | AddressLine1Txt |
| City | CHARLOTTE | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 28201 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 452588350 | RecipientEIN |
| IRC Section | 501C3 | IRCSectionDesc |
| Cash Grant | $281,393 | CashGrantAmt |
| Purpose Of Grant | EVANGELISTIC MINISTR | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE I, PAGE 1, PART I, LINE 2 | FormAndLineReferenceDesc |
| Explanation | THE METHOD USED FOR MONITORING GRANT ACTIVITIES IN THE UNITED STATES VARIES BASED ON SEVERAL FACTORS INCLUDING THE SIZE OF THE GRANT, WHETHER THE GRANT WAS A GENERAL OPERATING GRANT OR FOR A SPECIFIC PROJECT, AND THE ORGANIZATION RECEIVING THE FUNDING. SPECIFIC STEPS COULD INCLUDE: REVIEW OF FINANCIAL INFORMATION, REVIEW OF PROGRAM RESULTS AND ACTIVITIES, DISCUSSIONS WITH KEY MINISTRY PERSONNEL, AND SITE VISITS OR REVIEW OF SAMPLE PROJECT MATERIALS (I.E. BIBLES OR OTHER EVANGELISTIC MATERIALS PRODUCED). | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | Yes (true) | 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 (8 entries)
| TitleTitleTxt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt |
|---|---|---|---|---|---|
| WM FRANKLIN GRAHAM III | |||||
| DIR/PRES./PRES./CEO | $105,999 | $100,000 | $44,835 | $7,843 | $258,677 |
| BILLY GRAHAM | |||||
| DIR./CHAIR. EMERITUS | $82,190 | $76,786 | $13,305 | $70,653 | $242,934 |
| DAVID P BRUCE | |||||
| DIR./ASST. B. GRAHAM | $134,890 | $274 | $34,450 | $48,931 | $218,545 |
| WM FRANKLIN GRAHAM IV | |||||
| DIR/1STVICECHAIR/VP | $98,698 | $18,745 | $60,125 | $177,568 | |
| STEVE DOBBINS | |||||
| CFO | $173,632 | $10,954 | $29,801 | $214,387 | |
| DANIEL C ALLEN | |||||
| SECRETARY/VP CORP. | $171,741 | $274 | $10,847 | $31,350 | $214,212 |
| CLIFFORD B BARROWS | |||||
| VICE CHAIRMAN/MUSIC | $94,379 | $10,777 | $23,251 | $70,930 | $199,337 |
| JOEL B AARSVOLD | |||||
| VP CORP PTYR | $39,484 | $297,675 | $2,396 | $1,685 | $341,240 |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE J, PAGE 1, PART I, LINE 3 | FOR THE COMPENSATION PAID BY THE RELATED ORGANIZATION, BILLY GRAHAM EVANGELISTIC ASSOCIATION, THE BOARD OF THE ASSOCIATION HAS APPOINTED A COMPENSATION COMMITTEE WHO REVIEWS THE COMPENSATION OF ITS OFFICERS AND KEY EMPLOYEES,AND BASES THE COMPENSATION ON COMPARABILITY DATA AS DESCRIBED IN THE FORM 990 FOR BILLY GRAHAM EVANGELISTIC ASSOCIATION. |
| SCHEDULE J, PAGE 1, PART I, LINE 4 | JOEL B. AARSVOLD 297,675 0 0 |
| SCHEDULE J, PART III | PART II THE COMPENSATION REPORTED IN PART II OF SCHEDULE J IS THE TOTAL COMPENSATION FOR EACH EMPLOYEE PAID BY THE BILLY GRAHAM EVANGELISTIC ASSOCIATION. THIS COMPENSATION IS BEING REPORTED HERE BY BGEA, MN, AS REQUIRED, BUT IT IS NOT DUPLICATED BY BGEA, MN, WHICH HAS NO EMPLOYEES AND NO PAYROLL. PART II, COLUMN B(III) THE OTHER REPORTABLE COMPENSATION FOR WM. FRANKLIN GRAHAM, III INCLUDES A 100,000 SPECIAL CATCH UP RETIREMENT PAYMENT. THE OTHER REPORTABLE COMPENSATION FOR BILLY GRAHAM INCLUDES SUPPORT COSTS OF 73,209 PAID BY THE BILLY GRAHAM EVANGELISTIC ASSOCIATION, A RELATED ORGANIZATION, FOR DR. BILLY GRAHAM THAT ARE REQUIRED FOR HIM TO CONTINUE TO SERVE AND PERFORM HIS DUTIES AND RESPONSIBILITES FOR THE BILLY GRAHAM EVANGELISTIC ASSOCIATION. |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 15 | ContributionCnt |
| Noncash Contributions Rpt F990 | $583,002 | 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 | Yes (true) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | Yes (true) | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE M, PAGE 1, PART I, LINE 32B | FormAndLineReferenceDesc |
| Explanation | REALTORS ARE USED TO SELL REAL ESTATE AND SECURITY BROKERS ARE USED TO PROCESS AND SELL SECURITIES. | ExplanationTxt |
Schedule N IRS990ScheduleN
Disposition Of Assets Detail DispositionOfAssetsDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Assets Distri Or Expnss Paid | NET ASSETS | AssetsDistriOrExpnssPaidDesc |
| Distribution | 2014-01-01 | DistributionDt |
| Fair Market Value Of Asset | $111,844,850 | FairMarketValueOfAssetAmt |
| Method Of FMV Determination | BOOK VALUE | MethodOfFMVDeterminationTxt |
| EIN | 452588350 | EIN |
| Person | BILLY GRAHAM EVANGELISTIC ASSOC | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 BILLY GRAHAM PKWY | AddressLine1Txt |
| City | CHARLOTTE | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 28201 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRC Section | 501(C)3 | IRCSectionTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Director Of Successor2 | Yes (true) | DirectorOfSuccessor2Ind |
| Employee Of Successor2 | Yes (true) | EmployeeOfSuccessor2Ind |
| Owner Of Successor2 | false | OwnerOfSuccessor2Ind |
| Receive Compensation2 | false | ReceiveCompensation2Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE N | FormAndLineReferenceDesc |
| Explanation | TRANSFERS OF NET ASSETS PURSUANT TO A REORGANIZATION IN WHICH THE ORGANIZATION IS A SUCCESSOR ENTITY. EFFECTIVE JANUARY 1, 2014, THE ORGANIZATION TRANSFERRED THE SUBSTANCE OF ITS MINISTRY OPERATIONS AND MOST OF ITS ASSETS, WITH CERTAIN EXCEPTIONS RELATING TO PLANNED GIVING ARRANGEMENTS SUCH AS CHARITABLE GIFT ANNUITIES AND DONOR-ESTABLISHED TRUSTS, TO BILLY GRAHAM EVANGELISTIC ASSOCIATION, A NORTH CAROLINA NONPROFIT CORPORATION (FED TAX ID 45-2588350). ALSO, THE ORGANIZATION'S NAME WAS CHANGED TO BGEA, MN AND IT NOW EXISTS AS A NON- PROFIT SUBSIDIARY OF THE BILLY GRAHAM EVANGELISTIC ASSOCIATION. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (12 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | FORM 990 - ORGANIZATION'S MISSION OR MOST SIGNIFICANT ACTIVITIES PART I, LINE 1, AND PART III, LINE 1 BGEA, MN IS A NON-PROFIT SUBSIDIARY OF THE BILLY GRAHAM EVANGELISTIC ASSOCIATION AND EXISTS TO SUPPORT ITS MISSION. THE BILLY GRAHAM EVANGELISTIC ASSOCIATION EXISTS TO SUPPORT AND EXTEND THE EVANGELISTIC CALLING AND MINISTRIES OF BILLY GRAHAM AND FRANKLIN GRAHAM BY PROCLAIMING THE GOSPEL OF THE LORD JESUS CHRIST TO ALL WE CAN BY EVERY EFFECTIVE MEANS AVAILABLE TO US AND BY EQUIPPING OTHERS TO DO THE SAME. BGEA PROCLAIMS THE GOSPEL MESSAGE: "GOD SO LOVED THE WORLD THAT HE GAVE HIS ONE AND ONLY SON, THAT WHOEVER BELIEVES IN HIM SHALL NOT PERISH BUT HAVE ETERNAL LIFE." (JOHN 3:16) IN MARK 16:15, JESUS SAID "GO INTO ALL THE WORLD AND PREACH THE GOOD NEWS TO ALL CREATION." WE PROCLAIM THE GOSPEL OF JESUS CHRIST GLOBALLY THROUGH A VARIETY OF COMMUNICATION TOOLS AND OUTREACH EVENTS, INCLUDING FESTIVALS AND CELEBRATIONS, TV AND RADIO PROGRAMS, PRINT PUBLICATIONS, THE INTERNET, AND NEW CREATIVE MEDIA. SINCE 1950, BGEA HAS TAKEN THE GOSPEL OF JESUS CHRIST TO THE ENDS OF THE EARTH. WE BELIEVE THAT THE PROBLEMS FACING OUR WORLD TODAY - ECONOMICALLY, POLITICALLY, AND RACIALLY - ARE THE DIRECT RESULT OF HUMAN SIN. THE BIBLE, WHICH WE BELIEVE IS THE ONLY INSPIRED WORD OF GOD, STATES THAT "ALL HAVE SINNED AND FALL SHORT OF THE GLORY OF GOD." (ROMANS 3:23) SIN SEPARATES US FROM GOD: "THE WAGES OF SIN IS DEATH" (ROMANS 6:23), AND AS A RESULT, THE WHOLE EARTH AND EVERYTHING IN IT ARE UNDER GOD'S CURSE. THERE IS GOOD NEWS, AND WE PROCLAIM IT TO ANYONE AND EVERYONE WHO WILL HEAR. GOD SENT HIS SON, JESUS CHRIST, FROM HEAVEN TO EARTH TO TAKE OUR SINS UPON HIMSELF. HE PAID THE PENALTY FOR OUR SINS BY DYING IN OUR PLACE ON THE CROSS, AND THEN HE ROSE AGAIN TO LIFE. JESUS OPENED THE WAY FOR US TO KNOW GOD. WE BELIEVE THAT JESUS IS THE ONLY WAY TO GOD, AND HE SAID HIMSELF, "I AM THE WAY AND THE TRUTH AND THE LIFE. NO ONE COMES TO THE FATHER EXCEPT THROUGH ME." (JOHN 14:6) NO OTHER LIFESTYLE, RELIGION, OR PHILOSOPHY CAN BRING YOU TO GOD. EVERY OUTREACH OF BGEA PROCLAIMS THIS PROFOUND TRUTH AND INVITES MEN, WOMEN, AND CHILDREN ACROSS THE GLOBE TO TURN FROM THEIR SIN AND FIND FORGIVENESS AND ETERNAL LIFE IN JESUS CHRIST. IF YOU DO NOT HAVE PEACE WITH GOD, YOU CAN FIND IT RIGHT NOW. SIMPLY PRAY THIS PRAYER AND RECEIVE JESUS CHRIST AS YOUR LORD AND SAVIOR: "DEAR LORD JESUS, I KNOW THAT I AM A SINNER, AND I ASK FOR YOUR FORGIVENESS. I BELIEVE YOU DIED FOR MY SINS AND ROSE FROM THE DEAD. I TURN FROM MY SINS AND INVITE YOU TO COME INTO MY HEART AND LIFE. I WANT TO TRUST AND FOLLOW YOU AS MY LORD AND SAVIOR. IN YOUR NAME, AMEN." IF YOU PRAYED THIS PRAYER - OR WOULD LIKE TO SPEAK WITH SOMEONE ABOUT SPIRITUAL QUESTIONS - PLEASE CALL US AT 1-877-247 -2426. WE HAVE SOME MATERIALS WE WOULD LIKE TO SEND TO HELP YOU ON YOUR JOURNEY OF FAITH. |
| FORM 990, PAGE 1, PART I, LINE 6 | THE VOLUNTEERS LISTED FOR THE BGEA,MN ARE THE BOARD OF DIRECTORS WHO ARE NONEMPLOYEES. |
| FORM 990, PAGE 2, PART III, LINE 3 | EFFECTIVE JANUARY 1, 2014, THE ORGANIZATION TRANSFERRED THE SUBSTANCE OF ITS MINISTRY OPERATIONS AND MOST OF ITS ASSETS, WITH CERTAIN EXCEPTIONS RELATING TO PLANNED GIVING ARRANGEMENTS SUCH AS CHARITABLE GIFT ANNUITIES AND DONOR-ESTABLISHED TRUSTS, TO BILLY GRAHAM EVANGELISTIC ASSOCIATION, A NORTH CAROLINA NONPROFIT CORPORATION (FED TAX ID 45-2588350). ALSO, THE ORGANIZATION'S NAME WAS CHANGED BGEA, MN AND IT NOW EXISTS AS NON-PROFIT SUBSIDIARY OF THE BILLY GRAHAM EVANGELISTIC ASSOCIATION. |
| FORM 990, PAGE 6, PART VI, LINE 1A | BGEA, MN PURSUANT TO ITS BYLAWS HAS APPOINTED AN EXECUTIVE COMMITTEE, CURRENTLY WITH TEN MEMBERS. THE COMMITTEE CHAIRMAN IS AN INDEPENDENT BOARD MEMBER. THE EXECUTIVE COMMITTEE HOLDS PERIODIC MEETINGS BETWEEN THE BOARD OF DIRECTORS MEETINGS TO ACT ON BEHALF OF THE BOARD OF DIRECTORS, EXCEPT FOR MATTERS PRECLUDED BY THE BYLAWS. THE FULL BOARD OF DIRECTORS RATIFIES ANY ACTIONS TAKEN BY THE EXECUTIVE COMMITTEE. |
| FORM 990, PAGE 6, PART VI, LINE 2 | BILLY GRAHAM WM. FRANKLIN GRAHAM, III CHAIR EMERIT CHAIR/PRES FAMILY RELATIONSHIP BILLY GRAHAM WM. FRANKLIN GRAHAM, IV CHAIR EMERIT DIR/1STVICEC FAMILY RELATIONSHIP BILLY GRAHAM ANNE GRAHAM LOTZ CHAIR EMERIT DIRECTOR FAMILY RELATIONSHIP WM. FRANKLIN GRAHAM, III WM. FRANKLIN GRAHAM, IV CHAIR/PRES DIR/1STVICEC FAMILY RELATIONSHIP WM. FRANKLIN GRAHAM, III ANNE GRAHAM LOTZ CHAIR/PRES DIRECTOR FAMILY RELATIONSHIP |
| FORM 990, PAGE 6, PART VI, LINE 11B | BGEA, MN'S RETURN IS PREPARED AND REVIEWED BY MEMBERS OF THE STAFF INCLUDING THE LEGAL DEPARTMENT, INTERNAL AUDIT, CFO, VP OF CORPORATE AFFAIRS, CERTAIN VICE PRESIDENTS, AND THE CEO. THE RETURN IS THEN REVIEWED BY THE INDEPENDENT AUDIT FIRM OF CHERRY BEKAERT LLP. THE RETURN IS NEXT REVIEWED BY THE AUDIT COMMITTEE AND PROVIDED AND RECEIPT CONFIRMED TO THE FULL BOARD OF DIRECTORS BEFORE IT IS FILED WITH THE IRS. |
| FORM 990, PAGE 6, PART VI, LINE 12C | BGEA,MN'S CONFLICT OF INTEREST POLICY COVERS ALL "RESPONSIBLE PERSONS", WHICH INCLUDES ANY BOARD MEMBER, OFFICER, DIVISIONAL VICE PRESIDENTS OR MEMBER OF MANAGEMENT STAFF WHO HAVE A MATERIAL FINANCIAL INTEREST IN THE TRANSACTION. DISCLOSURE STATEMENTS ARE SUBMITTED BY THESE INDIVIDUALS ON AN ANNUAL BASIS, AS WELL AS THROUGHOUT THE YEAR AS A SITUATION MAY ARISE. A SUMMARY OF POTENTIAL CONFLICTS DISCLOSED BY BOARD MEMBERS, OFFICERS AND DIVISIONAL VICE PRESIDENTS IS REPORTED TO THE BOARD AUDIT COMMITTEE FOR REVIEW. RESTRICTIONS IMPOSED ON PERSONS INVOLVED IN TRANSACTIONS WITH A POTENTIAL CONFLICT INCLUDE PROHIBITING THEM FROM PARTICIPATING IN THE BOARD OF DIRECTORS OR COMMITTEE DELIBERATIONS AND APPROVAL OF THE TRANSACTION. THROUGHOUT THE YEAR, INTERNAL AUDIT AND LEGAL STAFF MONITOR THE ADDITION OF NEW BOARD MEMBERS AND THE HIRING OF NEW EMPLOYEES WHOSE POSITION MAY ALLOW THEM TO HAVE A MATERIAL FINANCIAL INTEREST IN A TRANSACTION. DISCLOSURE STATEMENTS ARE REQUESTED AND RECEIVED FROM THESE INDIVIDUALS. POTENTIAL CONFLICTS, IF ANY, ARE REPORTED TO THE BOARD AUDIT COMMITTEE. THE PROCESS FOR REVIEW OF TRANSACTIONS WITH POTENTIAL CONFLICTS VARIES BASED ON THE INDIVIDUAL WITH THE CONFLICT. IF A PERSON IS A STAFF MEMBER AND IS NOT A DISQUALIFIED PERSON, ANY PROPOSED TRANSACTION THAT MAY BE A CONFLICT OF INTEREST MUST BE REVIEWED AND APPROVED BY THE CEO OR HIS DESIGNEE. ALL MATERIAL TERMS AND CONDITIONS OF THE TRANSACTION SHALL BE DESCRIBED IN WRITING AND PROVIDED TO THE CEO PRIOR TO ENTERING INTO THE TRANSACTION. THE CEO WILL REVIEW THE TRANSACTION TO DETERMINE IF IT IS FAIR AND IN THE BEST INTEREST OF BGEA, MN. IF THE PERSON WITH THE POTENTIAL CONFLICT OF INTEREST IS A DISQUALIFIED PERSON, THE RESPONSIBLE PERSON WILL PROVIDE ALL MATERIAL TERMS AND CONDITIONS TO THE CEO IN WRITING. THE CEO WILL FORWARD SUCH INFORMATION TO THE COMPENSATION COMMITTEE CHAIRMAN FOR REVIEW AND DECISION BY THE COMPENSATION COMMITTEE PRIOR TO CONSUMMATION OF THE TRANSACTION. THE TRANSACTION SHALL ONLY BE PERMITTED IF THE COMPENSATION COMMITTEE DETERMINES THAT: THE CONFLICTING INTEREST IS FULLY DISCLOSED; THE RESPONSIBLE PERSON WITH THE CONFLICT IS EXCLUDED FROM THE DISCUSSION AND APPROVAL OF SUCH TRANSACTION BY THE COMPENSATION COMMITTEE; AND THE TRANSACTION IS FAIR AND IN THE BEST INTEREST OF BGEA, MN BY THE USE OF A COMPARABLE VALUATION OR COMPETITIVE BID. THE COMPENSATION COMMITTEE CHAIRMAN WILL PRESENT THE MATERIAL FACTS OF THE TRANSACTION TO THE FULL BOARD OF DIRECTORS FOR RATIFICATION. IF THE CEO OR HIS FAMILY IS THE ONE WITH THE POTENTIAL CONFLICT OF INTEREST, THEN THE INITIAL DISCLOSURE SHALL BE MADE DIRECTLY TO THE COMPENSATION COMMITTEE CHAIRMAN BY THE VICE PRESIDENT OF CORPORATE AFFAIRS. USING THE SAME CRITERIA LISTED ABOVE, THE COMPENSATION COMMITTEE WILL REVIEW AND DECIDE IF THE TRANSACTION IS FAIR AND IN THE BEST INTERESTS OF BGEA, MN. THE COMPENSATION COMMITTEE CHAIRMAN WILL PRESENT THE MATERIAL FACTS OF THE TRANSACTION TO THE FULL BOARD OF DIRECTORS FOR RATIFICATION. IF THE CONFLICT INVOLVES A GRANT, PAYMENT OR BENEFIT TO ANOTHER 501(C)(3) ORGANIZATION WITHIN THE EXEMPT PURPOSES OF BGEA, MN, THE MATERIAL TERMS OF SUCH TRANSACTIONS WILL BE SUBMITTED TO THE FINANCE COMMITTEE FOR REVIEW AT SUCH COMMITTEE'S PERIODIC MEETINGS AND ANNUALLY SUBMITTED TO THE BOARD OF DIRECTORS FOR REVIEW AND RATIFICATION. |
| FORM 990, PAGE 6, PART VI, LINE 15A | ALTHOUGH BGEA, MN DOES NOT HAVE ANY EMPLOYEES, IN THE EVENT THAT IT HIRES ANY EMPLOYEES, THE PROCESS FOR DETERMINING COMPENSATION WILL INCLUDE A REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. AS FOR THE COMPENSATION PAID BY THE RELATED ORGANIZATION BILLY GRAHAM EVANGELISTIC ASSOCIATION, THE BOARD OF THE ASSOCIATION HAS APPOINTED A COMPENSATION COMMITTEE WHO REVIEWS THE COMPENSATION OF ITS OFFICERS AND KEY EMPLOYEES, AND BASES THE COMPENSATION ON COMPARABILITY DATA AS DESCRIBED IN THE FORM 990 FOR BILLY GRAHAM EVANGELISTIC ASSOCIATION. |
| FORM 990, PAGE 6, PART VI, LINE 15B | SEE THE RESPONSE FOR LINE 15A. |
| FORM 990, PAGE 6, PART VI, LINE 19 | BGEA, MN'S ARTICLES OF INCORPORATION, CONFLICT OF INTEREST POLICY, AND THE AUDITED ANNUAL REPORT ARE PROVIDED UPON REQUEST AND AVAILABLE FOR INSPECTION AT OUR OFFICE IN CHARLOTTE, NC. THE AUDITED ANNUAL REPORT IS ALSO POSTED ON OUR WEBSITE. |
| FORM 990, PART VII | THE OTHER COMPENSATION REPORTED IN COLUMN F INCLUDES MINISTERS HOUSING ALLOWANCE WHICH IS NON-TAXABLE FOR THE FOLLOWING PERSONS : BILLY GRAHAM, DAVID P. BRUCE, WM. FRANKLIN GRAHAM, IV, CLIFFORD B. BARROWS. THE REPORTABLE COMPENSATION FOR BILLY GRAHAM INCLUDES SUPPORT COSTS OF 73,209 FOR DR. GRAHAM THAT ARE REQUIRED FOR HIM TO CONTINUE TO SERVE AND PERFORM HIS DUTIES AND RESPONSIBILITIES FOR THE BILLY GRAHAM EVANGELISTIC ASSOCIATION, AS APPROVED BY THE BOARD OF DIRECTORS. THE REPORTABLE COMPENSATION FOR JOSEPH M. STOWELL, III IS A PAYMENT FOR SPEAKING AT THE COVE. |
| FORM 990, PART XI, LINE 9 | CHANGE IN VALUE OF ANNUITIES AND TRUSTS 1,047,877 TRANSFER TO BILLY GRAHAM EVANG ASSOC 111,844,850 |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (6 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Address Line1ForeignAddress/AddressLine1Txt | CityForeignAddress/CityNm | CountryForeignAddress/CountryCd | Legal Domicile Foreign CountryLegalDomicileForeignCountryCd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| BILLY GRAHAM EVANGELISTC ASSOCIATIO | |||||||||||||||
| 1 BILLY GRAHAM PARKWAY | CHARLOTTE | NC | 28201 | 452588350 | EVANGELISM | NC | 501C3 | 7 | N/A | false | |||||
| BLUE RIDGE BROADCASTING CORP | |||||||||||||||
| PO BOX 159 | BLACK MOUNTAIN | NC | 28711 | 560750258 | RADIO | NC | 501C3 | 9 | false | BGEA | |||||
| GRAHAM FUND FOR EVANGELISM | |||||||||||||||
| 1 BILLY GRAHAM PARKWAY | CHARLOTTE | NC | 28201 | 363194680 | EVANGELISM | IL | 501C3 | 11A | false | BGEA | |||||
| COVE ENDOWMENT TRUST FUND | |||||||||||||||
| 1 BILLY GRAHAM PARKWAY | CHARLOTTE | NC | 28201 | 411794875 | EVANGELISM | NC | 501C3 | 11A | false | BGEA | |||||
| BILLY GRAHAM LIBRARY ENDOW FUND | |||||||||||||||
| 1 BILLY GRAHAM PARKWAY | CHARLOTTE | NC | 28201 | 806198602 | EVANGELISM | NC | 501C3 | 11A | false | BGEA | |||||
| ORGANIZACAO REBG BRASIL | |||||||||||||||
| EVANGELISM | false | BGEA | AV ADOLFO PINHEIRO 2360 | SAO PAULO | BR | BR | |||||||||
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (6 entries)
| Address Line1ForeignAddress/AddressLine1Txt | CityForeignAddress/CityNm | CountryForeignAddress/CountryCd | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile Foreign CountryLegalDomicileForeignCountryCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Entity TypeEntityTypeTxt | Share Of Total IncomeShareOfTotalIncomeAmt | Share Of EOY AssetsShareOfEOYAssetsAmt | OwnershipOwnershipPct | Controlled OrganizationControlledOrganizationInd | Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Legal Domicile StateLegalDomicileStateCd | Business Name Line2RelatedOrganizationName/BusinessNameLine2Txt | Address Line2ForeignAddress/AddressLine2Txt | Business Name Line2DirectControllingEntityName/BusinessNameLine2Txt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| BGEA PTE LTD | ||||||||||||||||||
| 133 CECIL STREET | SINGAPORE | SN | EVANGELISM | SN | BGEA | C CORP | -$8,300 | $3,642 | 1.00000 | false | ||||||||
| STANDARD CHARITABLE REMAINDER | ||||||||||||||||||
| TRUST | BGEA MN | TRUST | false | UNITRUST 1 | CHARLOTTE | NC | 28266 | MN | ||||||||||
| CHARITABLE REMAINDER UNITRUST | ||||||||||||||||||
| TRUST | BGEA MN | TRUST | false | WITH MAKE-UP PROVISION 13 | CHARLOTTE | NC | 28266 | MN | ||||||||||
| POOLED INCOME FUND (1) | ||||||||||||||||||
| TRUST | BGEA MN | TRUST | false | PO BOX 668129 | CHARLOTTE | NC | 28266 | MN | ||||||||||
| ANNUITY TRUST | ||||||||||||||||||
| TRUST | BGEA MN | TRUST | false | PO BOX 668129 | CHARLOTTE | NC | 28266 | MN | ||||||||||
| ILLUSION PROPERTIES S A | ||||||||||||||||||
| 200 E FROM THE COSTA RICAN | COSTA RICA | CS | FOR SALE | CS | BGEA | C CORP | -$4,710 | $9,984,351 | 1.00000 | false | ILLUSION PROPERTIES S A | CHAMBER OF COMMERCE SAN JOSE | BGEA | |||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (true) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (true) | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (4 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| BILLY GRAHAM EVANGELISTIC ASSOC | ||
| B | $281,393 | CASH |
| BILLY GRAHAM EVANGELISTIC ASSOC | ||
| R | $514,099 | CASH |
| BILLY GRAHAM LIBRARY ENDOW FUND | ||
| R | $51,750 | CASH |
| BILLY GRAHAM EVANGELISTIC ASSOC | ||
| R | $111,844,850 | NET ASSETS |