Liabilities / Assets
70th percentile
Higher debt load relative to assets than 70% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.22x
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on this filing.
Net Margin
Score unavailable
Net margin requires both revenue and expenses on this filing.
Top Officer Pay
Score unavailable
This filing does not contain officer compensation rows.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No valid filing value is available for this score.
Balance Sheet
Assets
$24,882
No earlier filing loaded for comparison.
Net Assets
$19,421
No earlier filing loaded for comparison.
Liabilities
$5,461
No earlier filing loaded for comparison.
Revenue And Expenses
Revenue
-
No earlier filing loaded for comparison.
Expenses
$9,844,331
No earlier filing loaded for comparison.
Net Income
-
No earlier filing loaded for comparison.
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2010 to Dec 31, 2010
- Signed
- Aug 2, 2011
- Return Version
- 2010v3.2
- Gross Receipts
- $178,235
Mission and Program Overview
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
Filing and Contact Details
Filer
- EIN
- 36-3194680
Raw XML AppendixShowing 400 of 519 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990ScheduleD/Form990ScheduleDPartXIV/Explanation | 0 | THE GRAHAM FUND FOR EVANGELISM IS BEING MAINTAINED WITH A MINIMAL BALANCE FOR POTENTIAL FUTURE EVANGELISTIC PURPOSES. |
| IRS990ScheduleD/Form990ScheduleDPartXIV/Explanation | 1 | AS REQUIRED BY U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PERTAINING TO TAX POSITION, THE ORGANIZATION RECORDS A LIABILITY FOR ANY TAX POSITION TAKEN THAT IS BENEFICIAL TO THE ORGANIZATION, INCLUDING ANY RELATED INTEREST AND PENALTIES, 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, 2010 AND 2009, AND, ACCORDINGLY, NO LIABILITY HAS BEEN ACCRUED. |
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| IRS990ScheduleJ/Form990ScheduleJPartIII/Explanation | 0 | PART II, COLUMN B(III) - OTHER REPORTABLE COMPENSATION THE OTHER REPORTABLE COMPENSATION FOR BILLY GRAHAM INCLUDES AN AMOUNT PAID BY THE RELATED ORGANIZATION, BILLY GRAHAM EVANGELISTIC ASSOCIATION FOR SUPPORT COSTS OF 58,291 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. PART II, COLUMN D - NONTAXABLE BENEFITS THE NONTAXABLE BENEFITS REPORTED IN COLUMN D FOR BILLY GRAHAM INCLUDES MINISTERS' HOUSING ALLOWANCE PAID BY THE RELATED ORGANIZATION, BILLY GRAHAM EVANGELISTIC ASSOCIATION. |
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| IRS990ScheduleJ/Form990ScheduleJPartII/NamePerson | 0 | JOEL B AARSVOLD |
| IRS990ScheduleJ/Form990ScheduleJPartII/NamePerson | 1 | DANIEL C ALLEN |
| IRS990ScheduleJ/Form990ScheduleJPartII/NamePerson | 2 | BILLY GRAHAM |
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| IRS990ScheduleN/DispositionTable/AddressUS/ZIPCode | 0 | 28201 |
| IRS990ScheduleN/DispositionTable/DateOfDistribution | 0 | 2010-12-31 |
| IRS990ScheduleN/DispositionTable/DescriptionOfAsset | 0 | UNITIZED POOLED FUND |
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| IRS990ScheduleN/DispositionTable/IRCSection | 0 | 501C3 |
| IRS990ScheduleN/DispositionTable/MethodOfFMVDetermination | 0 | MARKET VAL |
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| IRS990ScheduleN/Form990ScheduleNPartIII/Explanation | 0 | THE BOARD OF DIRECTORS OF THE GRAHAM FUND FOR EVANGELISM ARE ALSO ON THE BILLY GRAHAM LIBRARY ENDOWMENT TRUST FUND BOARD OF DIRECTORS |
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| IRS990ScheduleO/GeneralExplanation/Explanation | 0 | THE BILLY GRAHAM EVANGELISTIC ASSOCIATION EXISTS TO PROCLAIM 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). THE ASSOCIATION'S MISSION IS TO "GO INTO ALL THE WORLD AND PREACH THE GOOD NEWS TO ALL CREATION" (MARK 16:15). 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, THE ASSOCIATION 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 THE ASSOCIATION 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. THE GRAHAM FUND FOR EVANGELISM EXISTS TO HELP THE BILLY GRAHAM EVANGELISTIC ASSOCIATION SHARE THE GOOD NEWS OF JESUS CHRIST AND A MINIMAL BALANCE IS BEING MAINTAINED FOR POTENTIAL FUTURE EVANGELISTIC PURPOSES. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 1 | THE PURPOSE OF THE GRAHAM FUND FOR EVANGELISM IS TO SUSTAIN, WITH LONG-TERM SUPPORT, PROJECTS OF THE BILLY GRAHAM EVANGELISTIC ASSOICATION THAT WILL CONTRIBUTE TO WORLD EVANGELISM. IN RECENT YEARS IT HAS PROVIDED AN ONGOING SOURCE OF FUNDING FOR SUPPORTING, MAINTAINING, AND IMPROVING THE FACILITIES AND MINISTRY AT THE BILLY GRAHAM CENTER AT WHEATON COLLEGE. IN 2010, 9,831,311 WAS TRANSFERED TO THE RELATED ORGANIZATION BILLY GRAHAM LIBRARY ENDOWMENT TRUST FUND TO FUFILL ITS PURPOSE OF PROVIDING AN ONGOING AND PERPETUAL SOURCE OF FUNDING FOR THE OPERATIONS, MAINTENANCE AND LONG-TERM IMPROVEMENTS OF THE BILLY GRAHAM LIBRARY LOCATED IN CHARLOTTE, NORTH CAROLINA. THE GRAHAM FUND FOR EVANGELISM IS BEING MAINTAINED WITH A MINIMAL BALANCE FOR POTENTIAL FUTURE EVANGELISTIC PURPOSES. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 2 | BILLY GRAHAM WM. FRANKLIN GRAHAM, III CHAIRMAN DIR./PRES. FAMILY RELATIONSHIP |
| IRS990ScheduleO/GeneralExplanation/Explanation | 3 | THE FUND'S RETURN IS PREPARED AND REVIEWED BY MEMBERS OF THE STAFF INCLUDING THE LEGAL DEPARTMENT, INTERNAL AUDIT, CFO, VP OF CORPORATE AFFAIRS, SENIOR VICE PRESIDENTS, AND THE CEO. THE RETURN IS THEN REVIEWED BY THE INDEPENDENT AUDIT FIRM OF CHERRY BEKAERT & HOLLAND, L.L.P. THE RETURN IS NEXT REVIEWED BY THE AUDIT COMMITTEE AND PROVIDED TO THE FULL BOARD BEFORE IT IS FILED WITH THE IRS. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 4 | THE FUND'S BOARD IS ELECTED BY THE RELATED ORGANIZATION BILLY GRAHAM EVANGELISTIC ASSOCIATION. THE FUND'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 A 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 ARE 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 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 INTERESTS OF THE ASSOCIATION. 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 THE ASSOCIATION 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 MEMBER 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 THE ASSOCIATION. 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 THE ASSOCIATION, 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. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 5 | ALTHOUGH THE FUND 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. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 6 | SEE THE RESPONSE FOR 15A. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 7 | THE FUND'S ARTICLES OF INCORPORATION, CONFLICT OF INTEREST POLICY, AND AUDITED FINANCIAL STATEMENTS ARE PROVIDED UPON REQUEST AND AVAILABLE FOR INSPECTION AT OUR OFFICE IN CHARLOTTE, NC. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 8 | THE REPORTABLE COMPENSATION FOR BILLY GRAHAM INCLUDES AN AMOUNT PAID BY THE RELATED ORGANIZATION, BILLY GRAHAM EVANGELISTIC ASSOCIATION FOR SUPPORT COSTS OF 58,291 FOR DR. GRAHAM THAT ARE REQUIRED FOR HIM TO CONTINUE TO SERVE AND PERFORM HIS DUTIES AND RESPONSIBLIITIES FOR THE BILLY GRAHAM EVANGELISTIC ASSOCIATION, AS APPROVED BY THE BOARD OF DIRECTORS. THE OTHER COMPENSATION REPORTED IN COLUMN F FOR BILLY GRAHAM INCLUDES MINISTERS' HOUSING ALLOWANCE PAID BY THE RELATED ORGANIZATION, BILLY GRAHAM EVANGELISTIC ASSOCIATION. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 9 | THE OTHER CHANGE IN NET ASSETS IS THE NET UNREALIZED GAIN IN THE MARKET VALUE OF INVESTMENTS. |
| IRS990ScheduleO/GeneralExplanation/Identifier | 0 | ORGANIZATION'S MISSION |
| IRS990ScheduleO/GeneralExplanation/Identifier | 1 | ANY SIGNIFICANT CHANGES IN CONDUCT FOR PROGRAM SERVICES |
| IRS990ScheduleO/GeneralExplanation/Identifier | 2 | RELATED PARTY INFORMATION AMONG OFFICERS |
| IRS990ScheduleO/GeneralExplanation/Identifier | 3 | ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 |
| IRS990ScheduleO/GeneralExplanation/Identifier | 4 | ENFORCEMENT OF CONFLICTS POLICY |
| IRS990ScheduleO/GeneralExplanation/Identifier | 5 | COMPENSATION PROCESS FOR TOP OFFICIAL |
| IRS990ScheduleO/GeneralExplanation/Identifier | 6 | COMPENSATION PROCESS FOR OFFICERS |
| IRS990ScheduleO/GeneralExplanation/Identifier | 7 | GOVERNING DOCUMENTS DISCLOSURE EXPLANATION |
| IRS990ScheduleO/GeneralExplanation/Identifier | 8 | ADDITIONAL INFORMATION |
| IRS990ScheduleO/GeneralExplanation/Identifier | 9 | OTHER CHANGES IN NET ASSETS EXPLANATION |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 1 | FORM 990, PAGE 2, PART III, LINE 3 |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 2 | FORM 990, PAGE 6, PART VI, LINE 2 |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 3 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 4 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 5 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 6 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 7 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 8 | FORM 990, PART VII |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 9 | FORM 990, PART XI, LINE 5 |
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| IRS990ScheduleR/Form990ScheduleRPartII/DirectControllingEntityNA | 4 | N/A |
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| IRS990ScheduleR/Form990ScheduleRPartII/EIN | 3 | 806198602 |
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Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2010 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $24,882
- Liabilities
- $5,461
- Net assets
- $19,421
- Revenue
- -
- Expenses
- $9,844,331
- Net income
- -