LIGONIER MINISTRIES INC: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- LIGONIER MINISTRIES INC (EIN 25-1298611)
- Tax period
- 2011-01-01 to 2011-12-31
- Filed
- 2012-06-21
- IRS object ID
- 201221739349300342
- Schema version
- 2011v1.2
- 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 G
- Schedule J
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2012-06-21T17:30:37-05:00 | Timestamp |
| Tax Period End Date | 2011-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 204193611 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Batts Morrison Wales & Lee PA | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 801 North Orange Avenue Suite 800 | AddressLine1 |
| City | Orlando | City |
| State | FL | State |
| ZIP Code | 32801 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 251298611 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Ligonier Ministries Inc | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | LIGO | NameControl |
| Phone | 4073334244 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 421 Ligonier Court | AddressLine1 |
| City | Sanford | City |
| State | FL | State |
| ZIP Code | 32771 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Christopher Larson | Name |
| Title | President | Title |
| Phone | 4073334244 | Phone |
| Date Signed | 2012-05-29 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| PTIN | P00428093 | PTIN |
| Phone | 4077706000 | Phone |
| Date Prepared | 2012-05-29 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Christopher Larson | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 421 Ligonier Court | AddressLine1 |
| City | Sanford | City |
| State | FL | State |
| ZIP Code | 32771 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 17900499 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | www.ligonier.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1975 | YearFormation |
| State Legal Domicile | FL | StateLegalDomicile |
| Activity Or Mission Description | Dissemination of information, instruction, and training on Reformed Christian doctrine. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 9 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 6 | NbrIndependentVotingMembers |
| Total Nbr Employees | 114 | TotalNbrEmployees |
| Total Nbr Volunteers | 300 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 12172496 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 14171538 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 774150 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 764778 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 2173 | InvestmentIncomePriorYear |
| Investment Income Current Year | 15909 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 1847515 | OtherRevenuePriorYear |
| Other Revenue Current Year | 1427637 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 14796334 | TotalRevenuePriorYear |
| Total Revenue Current Year | 16379862 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 4926874 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 4883349 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 104414 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 123965 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 2606662 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 9610784 | OtherExpensePriorYear |
| Other Expenses Current Year | 10697558 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 14642072 | TotalExpensesPriorYear |
| Total Expenses Current Year | 15704872 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 154262 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 674990 | RevenuesLessExpensesCY |
| Total Assets BOY | 19486599 | TotalAssetsBOY |
| Total Assets EOY | 20801752 | TotalAssetsEOY |
| Total Liabilities BOY | 9569530 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 10231655 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 9917069 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 10570097 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | Dissemination of information, instruction, and training of individuals and the general public on Reformed Christian doctrine. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 10311756 | Expense |
| Revenue | 1996954 | Revenue |
| Description | Promotion of Christian theological education and scholarship through establishment and operation of the following activities:Educational broadcasting - the production of theological lectures and broadcasting of the lectures over radio airwaves, digital satellite signals, and Internet streaming. During 2011, the Organization broadcasted through purchased air time from over 200 land radio stations and from one satellite radio network. Educational materials - the development, production and sales of theological materials in print, audio, and video forms.Educational conferences - the provision of live theological instruction at various venues. During 2011, the Organization conducted four conferences where a variety of prominent speakers provided theological lectures. Over 4,200 individuals attended these conferences.Music - the production and sale of music that coheres with and further expresses the theological truths taught. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 676830 | Expense |
| Revenue | 129636 | Revenue |
| Description | Ligonier Academy of Biblical and Theological Studies - a place for learning devoted to serving both laymen and pastors, offering both undergraduate and graduate degrees. The Academy prepares both lay people and pastors for real-world service and ministry by providing educational instruction based on Reformed Christian doctrine. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 10988586 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 0 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 1 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 1 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 1 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 1 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 1 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 127 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 114 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 1 | QuidProQuoContributions |
| Quid Pro Quo Disclosure | 1 | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 9 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 6 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 1 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | AK | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | AZ | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | FL | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | GA | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | KY | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | LA | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | MD | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | MI | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | MN | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | MS | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | NH | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | NJ | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | PA | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | TN | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | UT | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | VA | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | WA | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | WV | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | WI | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | CO | StatesWhereCopyOfReturnIsFiled |
| Own Website | X | OwnWebsite |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Dr G Todd Jackson | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 4073334244 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 421 Ligonier Court | AddressLine1 |
| City | Sanford | City |
| State | FL | State |
| ZIP Code | 32771 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (14 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| Dr Robert C Sproul | |||||||
| Min/Chair/Pres (Pres term end 11/11) | 40.00 | X | X | 162131 | 0 | 31852 | |
| Vesta Sproul | |||||||
| Director/Asst to Chair | 40.00 | X | 53144 | 0 | 7305 | ||
| James Campisi | |||||||
| Director | 1.00 | X | 0 | 0 | 0 | ||
| Pat Dizney | |||||||
| Director | 1.00 | X | 0 | 0 | 0 | ||
| Gregory Miseyko | |||||||
| Director | 1.00 | X | 0 | 0 | 0 | ||
| Dr Archie B Parrish | |||||||
| Director | 1.00 | X | 0 | 0 | 0 | ||
| David Stolzfus | |||||||
| Director | 1.00 | X | 0 | 0 | 0 | ||
| Stephen H Levee | |||||||
| Director | 1.00 | X | 0 | 0 | 0 | ||
| Robert Godfrey | |||||||
| Director | 1.00 | X | 1500 | 0 | 0 | ||
| Christopher Larson | |||||||
| President | 40.00 | X | 150000 | 0 | 12203 | ||
| Dr G Todd Jackson | |||||||
| Chief Financial Officer | 40.00 | X | 142659 | 0 | 11983 | ||
| Lillian Rozzi | |||||||
| V.P. Administration | 40.00 | X | 68000 | 0 | 7789 | ||
| Geoffrey G Stevens | |||||||
| Creative Director | 40.00 | 104246 | 0 | 10830 | X | ||
| John Duncan | |||||||
| V.P. Ministry Outreach | 40.00 | 181427 | 0 | 15358 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 863107 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 97320 | TotalOtherCompensation |
| Number Individuals GT100 K | 5 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| Impact Proven Solutions | |||||
| 4600 Lundale Avenue North | Minneapolis | MN | 55412 | Order fulfillment and shipping | 826273 |
| Salem Communications Corporation | |||||
| 4880 Santa Rosa Road | Camarillo | CA | 93012 | Radio broadcasting | 690144 |
| Progressive Communications | |||||
| 1001 Sand Pond Road | Lake Mary | FL | 32746 | Printing and mail services | 651601 |
| United Healthcare Insurance Company | |||||
| Department CH 10151 | Palatine | IL | 60055 | Health insurance | 505639 |
| The Revere Group | |||||
| 2166 Paysphere Circle | Chicago | IL | 60674 | Information technology services | 402720 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 19 | NumberOfContractorsGT100K |
| All Other Contributions | 14171538 | AllOtherContributions |
| Noncash Contributions | 153677 | NoncashContributions |
| Total Contributions | 14171538 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| Conference fees | 611600 | 433209 | 433209 |
| Registration fees | 611600 | 210524 | 210524 |
| Tuition and fees | 611600 | 121045 | 121045 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 764778 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 15909 | TotalRevenueColumn |
| Exclusion | $15,909 | ExclusionAmount |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 65825 | TotalRevenueColumn |
| Exclusion | $65,825 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 14292 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 13721 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 571 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 571 | TotalRevenueColumn |
| Related Or Exempt Function Income | 571 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 2848385 | GrossSalesOfInventory |
| Cost Of Goods Sold | 1506916 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1341469 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1341469 | RelatedOrExemptFunctionIncome |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Miscellaneous income | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 19772 | TotalRevenueColumn |
| Related Or Exempt Function Income | 19772 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 19772 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 16379862 | TotalRevenueColumn |
| Related Or Exempt Function Income | 2126590 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $81,734 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 648566 | Total |
| Program Services | 407136 | ProgramServices |
| Management And General | 207877 | ManagementAndGeneral |
| Fundraising | 33553 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4207070 | Total |
| Program Services | 3031460 | ProgramServices |
| Management And General | 759759 | ManagementAndGeneral |
| Fundraising | 415851 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 27713 | Total |
| Program Services | 15385 | ProgramServices |
| Management And General | 9003 | ManagementAndGeneral |
| Fundraising | 3325 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 18703 | Total |
| Management And General | 18703 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 72600 | Total |
| Management And General | 72600 | ManagementAndGeneral |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 123965 | Total |
| Fundraising | 123965 | Fundraising |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 886918 | Total |
| Program Services | 703922 | ProgramServices |
| Management And General | 96056 | ManagementAndGeneral |
| Fundraising | 86940 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 546384 | Total |
| Program Services | 233174 | ProgramServices |
| Fundraising | 313210 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2038985 | Total |
| Program Services | 647447 | ProgramServices |
| Management And General | 153420 | ManagementAndGeneral |
| Fundraising | 1238118 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 468784 | Total |
| Program Services | 291558 | ProgramServices |
| Management And General | 169422 | ManagementAndGeneral |
| Fundraising | 7804 | Fundraising |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 143571 | Total |
| Program Services | 143571 | ProgramServices |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 634985 | Total |
| Program Services | 315976 | ProgramServices |
| Management And General | 287522 | ManagementAndGeneral |
| Fundraising | 31487 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 411097 | Total |
| Program Services | 298731 | ProgramServices |
| Management And General | 10199 | ManagementAndGeneral |
| Fundraising | 102167 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 203679 | Total |
| Program Services | 136923 | ProgramServices |
| Management And General | 53398 | ManagementAndGeneral |
| Fundraising | 13358 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 876854 | Total |
| Program Services | 750736 | ProgramServices |
| Management And General | 74814 | ManagementAndGeneral |
| Fundraising | 51304 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 206903 | Total |
| Program Services | 53511 | ProgramServices |
| Management And General | 148668 | ManagementAndGeneral |
| Fundraising | 4724 | Fundraising |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | FundraisingFundraising | Management And GeneralManagementAndGeneral |
|---|---|---|---|---|
| Radio/TV airtime | 3104773 | 3104773 | ||
| Publications & printing | 488985 | 488985 | ||
| Religious media distrib | 453994 | 318938 | 135056 | |
| Miscellaneous | 124553 | 36269 | 41818 | 46466 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15790 | Total |
| Program Services | 10091 | ProgramServices |
| Management And General | 1717 | ManagementAndGeneral |
| Fundraising | 3982 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15704872 | Total |
| Program Services | 10988586 | ProgramServices |
| Management And General | 2109624 | ManagementAndGeneral |
| Fundraising | 2606662 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 739398 | BOY |
| EOY | 1098212 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 142844 | BOY |
| EOY | 103383 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 1149101 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 860751 | BOY |
| EOY | 713426 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 381247 | BOY |
| EOY | 288265 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 22292596 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 5347627 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 16915725 | BOY |
| EOY | 16944969 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 17826 | BOY |
| EOY | 10219 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 428808 | BOY |
| EOY | 494177 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 19486599 | BOY |
| EOY | 20801752 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1860449 | BOY |
| EOY | 1887328 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 496495 | BOY |
| EOY | 637093 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6835854 | BOY |
| EOY | 7308540 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 376732 | BOY |
| EOY | 398694 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9569530 | BOY |
| EOY | 10231655 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9823249 | BOY |
| EOY | 10432780 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 83820 | BOY |
| EOY | 127317 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10000 | BOY |
| EOY | 10000 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9917069 | BOY |
| EOY | 10570097 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 19486599 | BOY |
| EOY | 20801752 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 674990 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -21962 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org170b1 Avi | X | PubliclySupportedOrg170b1Avi |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 12524889 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 11310259 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 12602759 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 12172496 | CurrentTaxYearMinus1Year |
| Current Tax Year | 14171538 | CurrentTaxYear |
| Total | 62781941 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 12524889 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 11310259 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 12602759 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 12172496 | CurrentTaxYearMinus1Year |
| Current Tax Year | 14171538 | CurrentTaxYear |
| Total | 62781941 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amounts Subst Contributors Total | 1815105 | AmountsSubstContributorsTotal |
| Public Support Total170 | 60966836 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 5934 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 65625 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 56239 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 73196 | CurrentTaxYearMinus1Year |
| Current Tax Year | 81734 | CurrentTaxYear |
| Total | 282728 | Total |
Other Income170 OtherIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 159757 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 189991 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 229353 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 83598 | CurrentTaxYearMinus1Year |
| Total | 662699 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 63727368 | TotalSupport |
| Gross Receipts From Admissions Etc | 20309396 | GrossReceiptsFromAdmissionsEtc |
| Public Support Pertcentage170 | 0.95670 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.94990 | PublicSupportPertcentPriorYear |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 10000 | BeginningOfYearBalance |
| End Of Year Balance | 10000 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 10000 | BeginningOfYearBalance |
| End Of Year Balance | 10000 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 10000 | BeginningOfYearBalance |
| End Of Year Balance | 10000 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 10000 | BeginningOfYearBalance |
| Investment Earnings Or Losses | 648 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 648 | GrantsOrScholarships |
| End Of Year Balance | 10000 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Permanent Endowment EOY Balance | 1.00000 | PermanentEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 4278588 | OtherCostOrOtherBasis |
| Book Value | 4278588 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 6986473 | OtherCostOrOtherBasis |
| Depreciation | 214255 | Depreciation |
| Book Value | 6772218 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 4422519 | OtherCostOrOtherBasis |
| Depreciation | 189706 | Depreciation |
| Book Value | 4232813 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 6320179 | OtherCostOrOtherBasis |
| Depreciation | 4943666 | Depreciation |
| Book Value | 1376513 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 284837 | OtherCostOrOtherBasis |
| Depreciation | 0 | Depreciation |
| Book Value | 284837 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 16944969 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Interest rate swap contracts, at estimated fair value | Description |
| Amount | $398,694 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 398694 | TotalOfAmounts |
| Total Revenue | 16379862 | TotalRevenue |
| Total Expenses | 15704872 | TotalExpenses |
| Excess Or Deficit For Year | 674990 | ExcessOrDeficitForYear |
| Other | -$21,962 | OtherAmount |
| Total Adjustments | -21962 | TotalAdjustments |
| Excess Or Deficit Per FS | 653028 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 17878537 | TotRevenueEtcAuditedFinclStmt |
| Other Revenues | -21962 | OtherRevenues |
| Revenue Not Rptd F990 | -21962 | RevenueNotRptdF990 |
| Revenue Subtotal | 17900499 | RevenueSubtotal |
| Other Revenues Not Included | -1520637 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | -1520637 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 16379862 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 17225509 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 1520637 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 1520637 | ExpensesNotRptdF990 |
| Expenses Subtotal | 15704872 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 15704872 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (5 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Description of Intended Use of Endowment Funds: | Part V, Line 4: | Earnings from the endowment fund are to be used to provide scholarships to needy individuals to attend conferences of the Organization. |
| Part XI, Line 8 - Other Adjustments: | Change in estimated fair value of interest rate swap contracts ($21,962) -21,962. | |
| Part XII, Line 2d - Other Adjustments: | Change in estimated fair value of interest rate swap contracts ($21,962) | |
| Part XII, Line 4b - Other Adjustments: | Cost of Goods Sold and Donor Fulfillment ($1,506,916) Expenses from LM SPE A, LLC ($13,721) | |
| Part XIII, Line 2d - Other Adjustments: | Cost of Goods Sold and Donor Fulfillment $1,506,916 Expenses from LM SPE A, LLC $13,721 |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | X | MailSolicitations |
| Email Solicitations | X | EmailSolicitations |
| Phone Solicitations | X | PhoneSolicitations |
| In Person Solicitations | X | InPersonSolicitations |
| Solicitation Of Non Govt Grants | X | SolicitationOfNonGovtGrants |
| Special Fundraising Events | X | SpecialFundraisingEvents |
| Agreement Ref Fundraising | 1 | AgreementRefFundraising |
Fundraiser Activity Information FundraiserActivityInformation
Name Of Organization NameOfOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Douglas Shaw & Associates | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1717 Park Street Suite 300 | AddressLine1 |
| City | Naperville | City |
| State | IL | State |
| ZIP Code | 60563 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | Fundraising and development consulting | Activity |
| Fundraiser Control Of Funds | 0 | FundraiserControlOfFunds |
| Gross Receipts | 0 | GrossReceipts |
| Amount Retained By Contractor | 0 | AmountRetainedByContractor |
| Net To Organization | 123965 | NetToOrganization |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Net To Organization | 123965 | TotalNetToOrganization |
| Licensed States | AL | LicensedStates |
| Licensed States | AK | LicensedStates |
| Licensed States | AZ | LicensedStates |
| Licensed States | AR | LicensedStates |
| Licensed States | CA | LicensedStates |
| Licensed States | CO | LicensedStates |
| Licensed States | CT | LicensedStates |
| Licensed States | DE | LicensedStates |
| Licensed States | FL | LicensedStates |
| Licensed States | GA | LicensedStates |
| Licensed States | HI | LicensedStates |
| Licensed States | ID | LicensedStates |
| Licensed States | IL | LicensedStates |
| Licensed States | IN | LicensedStates |
| Licensed States | IA | LicensedStates |
| Licensed States | KS | LicensedStates |
| Licensed States | KY | LicensedStates |
| Licensed States | LA | LicensedStates |
| Licensed States | ME | LicensedStates |
| Licensed States | MD | LicensedStates |
| Licensed States | MA | LicensedStates |
| Licensed States | MI | LicensedStates |
| Licensed States | MN | LicensedStates |
| Licensed States | MS | LicensedStates |
| Licensed States | MO | LicensedStates |
| Licensed States | MT | LicensedStates |
| Licensed States | NE | LicensedStates |
| Licensed States | NV | LicensedStates |
| Licensed States | NH | LicensedStates |
| Licensed States | NJ | LicensedStates |
| Licensed States | NM | LicensedStates |
| Licensed States | NY | LicensedStates |
| Licensed States | NC | LicensedStates |
| Licensed States | ND | LicensedStates |
| Licensed States | OH | LicensedStates |
| Licensed States | OK | LicensedStates |
| Licensed States | OR | LicensedStates |
| Licensed States | PA | LicensedStates |
| Licensed States | RI | LicensedStates |
| Licensed States | SC | LicensedStates |
| Licensed States | SD | LicensedStates |
| Licensed States | TN | LicensedStates |
| Licensed States | TX | LicensedStates |
| Licensed States | UT | LicensedStates |
| Licensed States | VT | LicensedStates |
| Licensed States | VA | LicensedStates |
| Licensed States | WA | LicensedStates |
| Licensed States | WV | LicensedStates |
| Licensed States | WI | LicensedStates |
| Licensed States | WY | LicensedStates |
| Licensed States | DC | LicensedStates |
Form990 Schedule G Part IV Form990ScheduleGPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Reference | Schedule G, Part I, Line 2b | ReturnReference |
| Explanation | Douglas Shaw & Associates, Inc. ("DSA") provided strategy development consulting during 2011. DSA did not provide any direct fundraising appeals or mailings during 2011. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | X | FirstClassOrCharterTravel |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Independent Consultant | X | IndependentConsultant |
| Form990 Of Other Organizations | X | Form990OfOtherOrganizations |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 1 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (4 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dr Robert C Sproul | |||||||||||||
| 162131 | 0 | 0 | 0 | 0 | 0 | 26020 | 0 | 5832 | 0 | 193983 | 0 | 0 | 0 |
| Christopher Larson | |||||||||||||
| 150000 | 0 | 0 | 0 | 0 | 0 | 4500 | 0 | 7703 | 0 | 162203 | 0 | 0 | 0 |
| Dr G Todd Jackson | |||||||||||||
| 142659 | 0 | 0 | 0 | 0 | 0 | 4280 | 0 | 7703 | 0 | 154642 | 0 | 0 | 0 |
| John Duncan | |||||||||||||
| 90000 | 0 | 0 | 0 | 91427 | 0 | 519 | 0 | 14839 | 0 | 196785 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII (2 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| Part I, Line 4a | John Duncan, a former highly compensated employee, received a severance payment of $91,427 in connection with his termination. | |
| Part III | See Schedule O for a detailed description of the process used to set the compensation for Dr. Sproul. The Organization's executive expense reimbursement policy permits two senior members of its executive staff to utilize "first class" seating for air travel when the cost of doing so is economically reasonable in order to accommodate the special physical needs of the individuals and to permit such individuals to productively utilize air travel time to perform work for the Organization's ministry activities. When possible, the Organization utilizes frequent flyer miles/points to obtain an upgrade to first class seating. The Organization would prefer "business class" flight accommodations for such purposes; however, domestic air carriers do not generally offer business class. The Organization's Board of Directors considers the selective utilization of such accommodations to be good stewardship of the Organization's resources, as loss of productive work time would be costly for the Organization. | Supplemental Information |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV (11 entries)
| Sharing Of RevenuesSharingOfRevenues | RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction |
|---|---|---|---|
| (no name) | |||
| 0 | |||
| (no name) | |||
| 0 | |||
| Kelly Cobb | |||
| 0 | Family member of Dr. Robert C. Sproul, Off/Dir and Vesta Sproul, Dir | 25300 | Employment |
| John Cobb | |||
| 0 | Family member of Dr. Robert C. Sproul, Off/Dir and Vesta Sproul, Dir | 80866 | Employment |
| Sherrie Sproul | |||
| 0 | Family member of Dr. Robert C. Sproul, Off/Dir and Vesta Sproul, Dir | 58560 | Employment |
| Joseph Jackson | |||
| 0 | Family member of Dr. G. Todd Jackson, Officer | 16066 | Employment/Independent contractor |
| Tabitha Jackson | |||
| 0 | Family member of Dr. G. Todd Jackson, Officer | 13065 | Employment/Independent contractor |
| Dr Robert C Sproul | |||
| 0 | Minister/Chair | 45500 | Royalties |
| R C Sproul Jr | |||
| 0 | Family member of Dr. Robert C. Sproul, Off/Dir and Vesta Sproul, Dir | 36000 | Ministerial Housing Allowance under Section 107 |
| R C Sproul Jr | |||
| 0 | Family member of Dr. Robert C. Sproul, Off/Dir and Vesta Sproul, Dir | 94000 | Reportable compensation |
| R C Sproul Jr | |||
| 0 | Family member of Dr. Robert C. Sproul, Off/Dir and Vesta Sproul, Dir | 1976 | Royalties |
Form990 Schedule L Part V Form990ScheduleLPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Schedule L, Part IV | Identifier |
| Return Reference | Business Transaction with R.C. Sproul, Jr. | ReturnReference |
| Explanation | Because Rev. Sproul, Jr.'s reportable compensation is less than $100,000, he is not required to be reported in Part VII as a highly compensated employee. | Explanation |
Schedule M IRS990ScheduleM
Securities Miscellaneous SecuritiesMiscellaneous
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 12 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 153677 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | Fair market value | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of8283 Received | 0 | NumberOf8283Received |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 1 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 0 | ThirdPartiesUsed |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| Form 990, Part VI, Section A, line 2 | Dr. Robert C. Sproul has a family relationship with Mrs. Vesta Sproul. | |
| Form 990, Part VI, Section B, line 11 | The Organization's top management official and top financial official each review the Form 990 prior to its filing with the IRS. A copy of the final Form 990 is also provided to the voting members of the Organization's governing body prior to its filing with the IRS. | |
| Form 990, Part VI, Section B, line 12c | The Organization's conflict of interest policy is distributed to each member of the Organization's governing body, its officers, and its key employees on an annual basis. Each such individual provides an annual disclosure statement indicating that they have received, read, understood and agreed to comply with the policy, and certifying that: (1) they have no relationships or interests that present a conflict of interest, (2) they have one or more conflicts of interest that have been fully disclosed as required by the policy and have been properly administered in conformity with the policy, or (3) they have previously undisclosed conflicts of interest and disclosing the details of such conflicts. Any disclosure statements with previously undisclosed conflicts of interest are forwarded to appropriate Organization officials to take appropriate actions as required by the policy. | |
| Form 990, Part VI, Section B, line 15 | The Organization's compensation-setting policy requires that an independent committee of the Board of Directors determine the compensation package of all officers and directors of the Organization. In addition, the independent committee of the Board of Directors reviews the salary levels of all employees who are family members of any officer or director, and, in the event that a family member employee is paid more than other individuals with similar positions within the Organization, the independent committee of the Board of Directors determines the compensation of that family member using the same compensation-setting procedures applicable to officers and directors. The independent committee of the Board of Directors considers, in setting such compensation, a compensation study by special legal counsel with expertise in the area of reasonable compensation for nonprofit executives, utilizing data regarding compensation paid to persons serving in similar capacities in comparable organizations as well as national compensation data such as that published by the National Association of Church Business Administrators, the Christian Management Association and Guidestar. These compensation studies are performed periodically. | |
| Form 990, Part VI, Section C, line 19 | The Organization makes its financial statements and its Form 990 available to the public through the Organization's website. Financial statements, Form 990 and governing documents are available by mail upon request. | |
| Form 990, Part XI, line 5: | Change in estimated fair value of interest rate swap contracts ($21,962) -21,962. Total to Form 990, Part XI, Line 5: -21,962. | Changes in Net Assets or Fund Balances: |
Schedule R IRS990ScheduleR
Form990 Schedule R Part I Form990ScheduleRPartI
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LM SPE A LLC | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 421 Ligonier Court | AddressLine1 |
| City | Sanford | City |
| State | FL | State |
| ZIP Code | 32771 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 900728760 | EIN |
| Primary Activities | Real estate holding entity | PrimaryActivities |
| Legal Domicile State | FL | LegalDomicileState |
| Total Income | 14292 | TotalIncome |
| EOY Assets | 441000 | EOYAssets |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |