2011-06-21T17:44:43-05:00 2010-12-31 Batts Morrison Wales & Lee PA 801 North Orange Avenue Suite 800 Orlando FL 32801 990 2010-01-01 251298611 Ligonier Ministries Inc LIGO 4073334244 421 Ligonier Court Sanford FL 32771 G Todd Jackson 4073334244 2011-05-24 1 4077706000 2011-05-24 2010 2016-02-24 21:20:13Z X Dr Robert C Sproul 421 Ligonier Court Sanford FL 32771 16319232 0 X www.ligonier.org X 1975 FL Dissemination of information, instruction, and training on Reformed Christian doctrine. 9 6 136 300 0 0 12602759 12172496 755235 774150 4902 2173 1877717 1847515 15240613 14796334 0 0 0 0 4973897 4926874 799190 104414 2216450 8368688 9610784 14141775 14642072 1098838 154262 18925388 19486599 9064663 9569530 9860725 9917069 X Dissemination of information, instruction, and training of individuals and the general public on Reformed Christian doctrine. 0 0 9792089 2455777 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 2010, 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 2010, the Organization conducted five conferences where a variety of prominent speakers provided theological lectures. Over 6,900 individuals attended these conferences.Music - the production and sale of music that coheres with and further expresses the theological truths taught. 527561 94865 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. 10319650 1 1 0 0 0 0 0 0 1 1 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 77 0 1 136 1 0 0 0 0 0 1 1 0 0 0 0 X 9 6 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK AZ FL GA KY LA MD MI MN MS NH NJ PA TN UT VA WA WV WI CO X X X Dr G Todd Jackson 4073334244 421 Ligonier Court Sanford FL 32771 Dr Robert C Sproul 40.00 X X 199618 0 57897 Vesta Sproul 40.00 X 46008 0 5917 James Campisi 1.00 X 0 0 0 Pat Dizney 1.00 X 0 0 0 Gregory Miseyko 1.00 X 0 0 0 Dr Archie B Parrish 1.00 X 0 0 0 David Stolzfus 1.00 X 0 0 0 Stephen H Levee 1.00 X 0 0 0 Robert Godfrey 1.00 X 17200 0 0 Dr G Todd Jackson 40.00 X 165101 0 10996 Lillian Rozzi 40.00 X 68108 0 6852 Christopher Larson 40.00 X 160486 0 10858 John Duncan 40.00 X 142467 0 10546 Robert C Sproul Jr 40.00 X 119630 0 42073 918618 0 145139 5 0 1 0 Douglas Shaw & Associates 1717 Park Street Suite 300 Naperville IL 60563 Fundraising & radio syndication services 515666 United Healthcare Insurance Company 5505 North Cumberland Avenue Suite Chicago IL 60656 Health insurance 481806 Progressive Communications 1001 Sand Pond Road Lake Mary FL 32746 Printing and mail services 367394 RR Donnelley PO Box 730216 Dallas TX 75373 Printing and mail services 354620 The Revere Group 2166 Paysphere Circle Chicago IL 60674 Information technology services 340738 24 12172496 2500 12172496 Conference fees 611600 679285 679285 Tuition and fees 611600 94865 94865 774150 2173 2173 71023 71023 3215792 1522898 1692894 1692894 Miscellaneous income 900099 83598 83598 83598 14796334 2550642 0 73196 749041 481726 227804 39511 4110940 2972471 799863 338606 66893 47142 14446 5305 6840 6840 48130 48130 104414 104414 456012 352885 103127 396525 186473 264 209788 1757760 697113 138945 921702 657054 373625 209924 73505 127668 127668 621441 281702 293881 45858 537520 482141 14247 41132 31678 31678 483134 392457 45464 45213 209908 54968 146787 8153 Radio/TV airtime 3003985 3003985 Publications & printing 552490 552490 Religious media distrib 295236 268101 27135 Prof. FR expenses 256480 256480 Miscellaneous 154928 35548 22311 97069 13995 9155 2261 2579 14642072 10319650 2105972 2216450 1728964 739398 62937 142844 992063 860751 292249 381247 22075612 5159887 15516545 16915725 8923 17826 323707 428808 18925388 19486599 1255952 1860449 450402 496495 7079495 6835854 278814 376732 9064663 9569530 X 9792225 9823249 58500 83820 10000 10000 9860725 9917069 18925388 19486599 X 154262 -97918 X 0 1 1 X 0 X 8565927 12524889 11310259 12602759 12172496 57176330 8565927 12524889 11310259 12602759 12172496 57176330 1926119 55250211 1599 5934 65625 56239 73196 202593 121291 159757 189991 229353 83598 783990 58162913 20630172 0.94990 0.94750 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10000 10000 10000 10000 10000 648 648 10000 1.00000 0 0 4467588 4467588 7888859 538270 7350589 192830 184616 8214 5411379 4433905 977474 4114956 3096 4111860 16915725 Interest rate swap contracts, at estimated fair value 376732 376732 14796334 14642072 154262 -97918 -97918 56344 16319232 0 16319232 -1522898 -1522898 14796334 16164970 1522898 1522898 14642072 0 14642072 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 ($97,918) Part XII, Line 4b - Other Adjustments: Cost of Goods Sold and Donor Fulfillment ($1,522,898) Part XIII, Line 2d - Other Adjustments: Cost of Goods Sold and Donor Fulfillment $1,522,898 X 1 Douglas Shaw & Associates Inc 1717 Park Street Suite 300 Naperville IL 60563 Consulting, comm. & direct mail svcs. 0 376367 69052 307315 Gerald P Pedine 869 Gibbs Road Blairsville GA 30512 Solicitation services 0 124475 31212 93263 500842 100264 400578 AL AK AZ AR CA CO CT DC FL GA HI IL KS KY LA ME MD MA MI MN MS MO NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI Sch G, Part I, Line 2b: Douglas Shaw & Associates, Inc. ("DSA") performed direct fundraising appeals and mailings for two months of 2010 before these activities were taken over by the Organization. The gross receipts reflected in column (iv) pertain only to appeals and direct mailings generated directly by DSA. Although DSA continued to provide fundraising consulting services to the Organization, revenues from appeals and direct mailings not generated directly by DSA were not attributed to DSA. The amount reflected in column (v) includes the fees charged by DSA for appeals and direct mailings conducted directly by DSA, as well as fees related to other fundraising and consulting services that DSA provided. The Organization paid DSA $256,480 in 2010 for fundraising expenses. The Organization's agreement with that DSA states DSA bills the Organization monthly for out-of-pocket expenses and postage advances without markup. X X 1 1 X X X X X X 0 0 0 0 0 0 0 0 0 Dr Robert C Sproul 184618 0 15000 0 0 0 24790 0 33107 0 257515 0 0 0 Dr G Todd Jackson 150101 0 15000 0 0 0 4953 0 6043 0 176097 0 0 0 Christopher Larson 145486 0 15000 0 0 0 4815 0 6043 0 171344 0 0 0 John Duncan 142467 0 0 0 0 0 4503 0 6043 0 153013 0 0 0 Robert C Sproul Jr 119630 0 0 0 0 0 4184 0 37889 0 161703 0 0 0 Supplemental Information Part III Nontaxable benefits for Dr. Robert C. Sproul and Robert C. Sproul, Jr. include ministerial housing allowances under Section 107 of the IRC. 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. 0 0 0 Kelly Cobb Family member of Dr. Robert C. Sproul, Off/Dir and Vesta Sproul, Dir 32547 Employment 0 John Cobb Family member of Dr. Robert C. Sproul, Off/Dir and Vesta Sproul, Dir 81271 Employment 0 Sherrie Sproul Family member of Dr. Robert C. Sproul, Off/Dir and Vesta Sproul, Dir 61125 Employment 0 Joseph Jackson Family member of Dr. G. Todd Jackson, Officer 13258 Employment/Independent contractor 0 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 approximately every 3-4 years. 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. Changes in Net Assets or Fund Balances: Form 990, Part XI, line 5: Change in estimated fair value of interest rate swap contracts ($97,918) -97,918. Total to Form 990, Part XI, Line 5: -97,918.