Civic Intelligence

Blue Letter Bible

EIN 47-2951572 • 501(c)3 • Greenville, SC

Profile

The specific purpose of this corporation is to present a biblical, christian ministry of the gospel, hope, encouragement and strength to as many people as possible. The intent of those who will conduct this corporation's work is to present the person of the lord jesus christ, as revealed in the bible god's inerrant written word, and the holy spirit, as the only true source and means of forgiveness of sin, freedom from guilt, eternal life, and realization and fulfillment of all of men's and women's basic needs and desires.

PO Box 27109Greenville, SC 29616

www.blueletterbible.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

69th percentile

0.22x

Higher debt load relative to assets than 69% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

65th percentile

0.19x

Higher debt load relative to revenue than 65% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

47th percentile

2.9%

Higher net margin than 47% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

52nd percentile

4.6%

Faster asset growth than 52% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

42nd percentile

3.4%

Faster revenue growth than 42% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$3,592,726

Up $158,430 (+4.6%) from 2023

Liabilities

Up

$801,434

Up $33,563 (+4.4%) from 2023

Net Assets

Up

$2,791,292

Up $124,867 (+4.7%) from 2023

Revenue

Up

$4,119,787

Up $137,362 (+3.4%) from 2023

Expenses

Up

$3,999,291

Up $368,776 (+10%) from 2023

Net Income

Down

$120,496

Down $231,414 (-66%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2015: $2,912,028Liabilities 2015: $54,508Net Assets 2015: $2,857,5202015Assets 2016: $2,318,203Liabilities 2016: $42,348Net Assets 2016: $2,275,8552016Assets 2017: $1,609,236Liabilities 2017: $84,509Net Assets 2017: $1,524,7272017Assets 2018: $1,485,798Liabilities 2018: $89,628Net Assets 2018: $1,396,1702018Assets 2019: $1,419,752Liabilities 2019: $157,069Net Assets 2019: $1,262,6832019Assets 2020: $1,632,608Liabilities 2020: $411,033Net Assets 2020: $1,221,5752020Assets 2021: $2,145,648Liabilities 2021: $538,905Net Assets 2021: $1,606,7432021Assets 2022: $2,639,260Liabilities 2022: $343,105Net Assets 2022: $2,296,1552022Assets 2023: $3,434,296Liabilities 2023: $767,871Net Assets 2023: $2,666,4252023Assets 2024: $3,592,726Liabilities 2024: $801,434Net Assets 2024: $2,791,2922024

Highlighted filing

2024

Assets$3,592,726
Liabilities$801,434
Net Assets$2,791,292

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2015: $3,143,054Expenses 2015: $285,534Net Income 2015: $2,857,5202015Revenue 2016: $1,313,702Expenses 2016: $1,894,835Net Income 2016: -$581,1332016Revenue 2017: $1,322,319Expenses 2017: $2,074,109Net Income 2017: -$751,7902017Revenue 2018: $2,123,720Expenses 2018: $2,231,083Net Income 2018: -$107,3632018Revenue 2019: $2,162,875Expenses 2019: $2,317,030Net Income 2019: -$154,1552019Revenue 2020: $2,335,789Expenses 2020: $2,379,907Net Income 2020: -$44,1182020Revenue 2021: $3,007,669Expenses 2021: $2,621,977Net Income 2021: $385,6922021Revenue 2022: $3,752,482Expenses 2022: $3,010,483Net Income 2022: $741,9992022Revenue 2023: $3,982,425Expenses 2023: $3,630,515Net Income 2023: $351,9102023Revenue 2024: $4,119,787Expenses 2024: $3,999,291Net Income 2024: $120,4962024

Highlighted filing

2024

Revenue$4,119,787
Expenses$3,999,291
Net Income$120,496

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 19, 2025
Return Version
2024v5.2
Gross Receipts
$4,119,787
Mission and Program Overview

Mission

The specific purpose of this Corporation is to present a Biblical, Christian ministry of the Gospel, hope, encouragement and strength to as many people as possible.

To present a biblical, christian ministry of the gospel, hope, encouragement and strength to as many people as possible.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,704,170$1,612,906▼ $91,264
Cash and Non-Interest-Bearing Accounts$563,643$541,751▼ $21,892
Intangible Assets$460,000$460,000→ $0
Savings and Temporary Cash Investments$231,357$435,350▲ $203,993
Land, Buildings, and Equipment, Net$80,863$109,279▲ $28,416
Accounts Receivable$9,155$7,240▼ $1,915
Inventories for Sale or Use-$6,512-
Total Assets$3,434,296$3,592,726▲ $158,430
Other Assets Total$385,108$419,688▲ $34,580
Liabilities
Other Liabilities$382,790$421,100▲ $38,310
Accounts Payable and Accrued Expenses$385,081$380,334▼ $4,747
Total Liabilities$767,871$801,434▲ $33,563
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,666,425$2,791,292▲ $124,867
Total Net Assets Fund Balance$2,666,425$2,791,292▲ $124,867
Total Liabilities and Net Assets / Fund Balance$3,434,296$3,592,726▲ $158,430

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$109,279$191,326$300,605
Other Assets Org$406,393--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Andrew GuastaferroCFO/COO/corp SecretaryFT$167,175$71,954$239,129
James MilliganPresident & CEOPT$87,030$140,105$227,135
Jordon ReplogleIt ManagerFT$166,071$49,474$215,545
Alan PearsonDirector of Donor RelationFT$146,765$52,133$198,898
Joshua VachhaIt Project SpecialistFT$152,800$25,986$178,786
David LarsenProgrammerFT$121,318$46,613$167,931
Cameron MorganWeb DesignerFT$118,455$44,517$162,972

Board Members and Trustees

NameTitle
David GuzikBoard Member
Donald PerkinsBoard Member
Dr James HendricksonBoard Member
Frank RabinovitchBoard Member
Kenneth T BuckleyBoard Member
Miles DebenedictisBoard Member
Steve GreenbergBoard Member

Highest Paid Contractors

ContractorServicesLocationCompensation
What If TX LLCPrinter/mail Di2451 W GRAPEVINE MILLS CIRCLE 1058, Grapevine, TX 76051$222,388
Davis Technology Fluxcore LLCIt Consultant1341 EAST SEASONS ROAD, Athol, ID 83801$184,895
Revenue and Support

Revenue Composition

Contributions and Grants
$3,997,086
Program Service Revenue
$0
Investment Income
$94,647
Other Revenue
$28,054
All Other Contributions
$3,997,086
Change in Net Assets
$120,496

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,119,787
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$4,371
Total Revenue per Audited Statements
$4,124,158
Total Revenue per Form 990
$4,119,787
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,628,160
Other Expenses$1,371,131
Total Fundraising Expense$700,506
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,258,106$31,054$276,433$1,565,593
Current Officers, Directors, Trustees, and Key Employees$413,890$5,290$47,084$466,264
Other Employee Benefits$409,485-$58$409,543
Fees for Services Other$283,885--$283,885
Occupancy$190,575$3,654$29,216$223,445
Advertising$3,833-$185,777$189,610
Information Technology$136,283-$658$136,941
Payroll Taxes$107,115$2,650$23,612$133,377
Travel$74,553-$35,670$110,223
Office Expenses$88,576--$88,576
Pension Plan Contributions$42,898$1,059$9,426$53,383
Fees for Services Accounting$22,500$22,945-$45,445
Conferences and Meetings$26,268-$15,026$41,294
Depreciation Depletion$26,166--$26,166
Insurance$13,804$9,963-$23,767
Other Expenses$21,813-$25$21,813
Fees for Services Legal$20,100--$20,100
Total Functional Expenses$3,222,170$76,615$700,506$3,999,291

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,999,291
Total Expenses per Audited Statements$3,999,291
Total Expenses per Form 990$3,999,291
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

International Summary

Offices
0
Employees
0
Spending
$0

International Compliance

Foreign grant records maintained
No
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Middle East and North AfricaContributions-00-
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Joshua MilliganSon of OfficerW-2 Wages & BenefitsNo$84,109
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Obligation$421,100
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 1A

The entity has an executive committee that is made up of the ceo, cfo and at least one board member. This committee has the authority to bind the corporation, without prior board approval, for expenditures consistent with the purposes of the corporation not to exceed a dollar limit to be set periodically by board resolution. The entity also has an audit committee that has the authority to accept the yearly audit on behalf of the board.

Form 990, Part VI, Section B, Line 11B

The form 990 is distributed to the entire board prior to filing.

Form 990, Part VI, Section B, Line 12C

The entity has a conflict of interest policy that is directed to directors and officers, as well as those employees annually designated by the board who influence the actions of the corporation or its board, or make commitments on their behalf. Each director, officer and member of a committee with board delegated powers shall annually sign a statement which affirms such person: (a) has received a copy of the conflicts of interest policy; (b) has read and understands the policy; (c) has agreed to comply with the policy; and (d) understands the corporation is charitable and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes. In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the directors and members of committees with board delegated powers considering the proposed transaction or arrangement. After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leave the board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists.

Form 990, Part VI, Section B, Line 15

The following compensation-setting process is in place for the ceo and cfo: 1. The board or a committee authorized by the board shall make the decision regarding total compensation, and those participating in the decision-making process may not have any conflict of interest in the decision, whether direct or indirect. That is, no person in the decision making process may: (a) be related to the person whose compensation is being addressed, (b) be subordinate to the person whose compensation is being set, (c) be a person whose compensation is determined in a manner that involves input or decision-making by the person whose compensation is being set, or (d) otherwise have a conflict of interest. 2. The board or committee shall obtain reliable comparability data with respect to the position for which compensation is being set. Such comparability data shall be for functionally comparable positions, and shall be for organizations as similar as possible to the organization, and shall be updated at least every five years. 3. The board or committee shall determine appropriate total compensation, taking into consideration the comparability data referred to above, as well as the skills, talents, education, experience, performance, and knowledge of the person whose compensation is being set. 4. The board or committee shall document its compliance with the requirements described above. 5. The board or committee shall contemporaneously document its decision regarding total compensation and, if applicable, its rationale for establishing compensation at a level that exceeds that which is supported by the comparability data. 6. If the process described in steps 1-5 above is conducted by a committee, the board shall determine its role in affirming, ratifying, or otherwise approving the total compensation package. Board members who have a conflict of interest in determining total compensation (such as employees of the organization) should be recused from any deliberations regarding the compensation of the top leader. The process described here was last conducted in 2021.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Blue Letter Bible
EIN
47-2951572
Phone
9496006000
Address
PO BOX 27109, GREENVILLE, SC 29616

Signing Officer

Name
Andrew J Guastaferro
Title
COO/CFO
Phone
9496006000
Signed
2025-09-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James P Milligan
Formed
2014
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
7
Employees
22
Volunteers
8

Preparer

Firm
Cliftonlarsonallen Llp
Address
2875 MICHELLE DRIVE 300, IRVINE, CA 92606
Preparer
Lisa N Ryssel CPA
Phone
7149781300
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process for oversight and selection of an independent accountant has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

Blue letter bible is organized a california nonprofit corporation and has been recognized by the internal revenue service (irs) as exempt from federal income taxes under irc section 501(a) as an organization described in internal revenue code (irc) section 501(c)(3), qualifies for the charitable contribution deduction under irc sections 170(b)(1)(a)(vi) and (viii), and has been determined not to be a private foundation under irc sections 509(a)(1) and (3), respectively. The entity is annually required to file a return of organization exempt from income tax (form 990) with the irs. In addition, the entity is subject to income tax on net income that is derived from business activities that are unrelated to its exempt purposes. We have determined that the entity is not subject to unrelated business income tax and have not filed an exempt organization business income tax return (form 990-t) with the irs.

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IRS990/Desc0BLUE LETTER BIBLE (BLB) PROVIDES POWERFUL TOOLS FOR AN IN DEPTH STUDY OF GOD'S WORD THROUGH OUR FREE ONLINE REFERENCE LIBRARY, WITH STUDY TOOLS THAT ARE GROUNDED IN THE HISTORICAL, CONSERVATIVE CHRISTIAN FAITH. THERE ARE APPROXIMATELY 20 MILLION UNIQUE VISITORS PER YEAR. THE BLUE LETTER BIBLE WEBSITE IS AN ONLINE REFERENCE SYSTEM WHICH PROVIDES, FREE OF CHARGE TO ANYONE VISITING ITS WEBSITE, 19 VERSIONS OF THE HOLY BIBLE, CROSS REFERENCES FROM THE BIBLE TO THE ORIGINAL HEBREW AND GREEK TRANSLATIONS OF THE SCRIPTURES, STUDY HELPS AND COMMENTARIES FROM PASTORS OF EVANGELICAL CHRISTIAN CHURCHES WHO AGREE TO MAKE THEIR COMMENTARIES AVAILABLE FREE OF CHARGE FOR USE WITH THE BLUE LETTER BIBLE. THE DESIGN OF THE BLUE LETTER BIBLE WEBSITE IS INTENDED TO BE USED BY PASTORS, TEACHERS, MISSIONARIES AND THE MEMBER OF CHURCHES ALL OVER THE WORLD TO SPREAD THE GOSPEL OF JESUS CHRIST THROUGH THEIR STUDY OF THE SCRIPTURES, AND TO ENABLE PEOPLE EVERYWHERE TO LEARN TO LIVE ACCORDING TO THE SCRIPTURES. THE BLUE LETTER BIBLE INSTITUTE WEBSITE (STUDY, BIBLE) OFFERS, FREE OF CHARGE, A COMPLETE COURSE OF STUDY ON THE BELIEF'S AND TEACHINGS OF CHRISTIANITY, WHICH HAVE BEEN PROVIDED FROM PASTORS AND TEACHERS OF EVANGELICAL CHRISTIAN CHURCHES AND BIBLE COLLEGES. EACH COURSE IN THE PROGRAM IS DESIGNED TO BE USED FOR EITHER SELF-STUDY, HOME BIBLE STUDY, OR FOR THE CLASSROOM. FOURTEEN COURSES ARE CURRENTLY OFFERED, AND ONE TO TWO COURSES WILL GENERALLY BE ADDED EACH YEAR. THE BLUE LETTER BIBLE BLOG (BLOGS.BLUELETTERBIBLE.ORG) AND SOCIAL MEDIA OUTLETS (FACEBOOK, TWITTER, INSTAGRAM, YOUTUBE) WILL PROVIDE, TO PEOPLE ALL OVER THE WORLD, DAILY AND WEEKLY ENGAGEMENT WITH THE SCRIPTURES AS WELL AS BIBLE STUDY RESOURCES THAT HELP PEOPLE LEARN MORE ABOUT THE SCRIPTURES. BLUE LETTER BIBLE STUDY CONTENT IS ALSO AVAILABLE AS APPLICATIONS ON SMARTPHONES, SUCH AS APPLE IOS AND ANDROID DEVICES. THE SMARTPHONE APPLICATIONS ARE CURRENTLY AVAILABLE IN THE APPLE STORE AND GOOGLE PLAY STORE AT NO CHARGE. BLUE LETTER BIBLE WILL CONTINUE TO DEVELOP AND IMPROVE THE BLUE LETTER BIBLE WEBSITE AND RELATED PROPERTIES, AND ADD ADDITIONAL BIBLICAL MATERIALS FOR THE STUDY OF THE SCRIPTURES.
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt252133
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IRS990/Form990PartVIISectionAGrp/PersonNm0JAMES MILLIGAN
IRS990/Form990PartVIISectionAGrp/PersonNm1ANDREW GUASTAFERRO
IRS990/Form990PartVIISectionAGrp/PersonNm2ALAN PEARSON
IRS990/Form990PartVIISectionAGrp/PersonNm3JORDON REPLOGLE
IRS990/Form990PartVIISectionAGrp/PersonNm4JOSHUA VACHHA
IRS990/Form990PartVIISectionAGrp/PersonNm5DAVID LARSEN
IRS990/Form990PartVIISectionAGrp/PersonNm6CAMERON MORGAN
IRS990/Form990PartVIISectionAGrp/PersonNm7FRANK RABINOVITCH
IRS990/Form990PartVIISectionAGrp/PersonNm8KENNETH T BUCKLEY
IRS990/Form990PartVIISectionAGrp/PersonNm9MILES DEBENEDICTIS
IRS990/Form990PartVIISectionAGrp/PersonNm10STEVE GREENBERG
IRS990/Form990PartVIISectionAGrp/PersonNm11DAVID GUZIK
IRS990/Form990PartVIISectionAGrp/PersonNm12DR JAMES HENDRICKSON
IRS990/Form990PartVIISectionAGrp/PersonNm13DONALD PERKINS
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT & CEO
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IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR OF DONOR RELATION
IRS990/Form990PartVIISectionAGrp/TitleTxt3IT MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt4IT PROJECT SPECIALIST
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IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
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IRS990/MissionDesc0THE SPECIFIC PURPOSE OF THIS CORPORATION IS TO PRESENT A BIBLICAL, CHRISTIAN MINISTRY OF THE GOSPEL, HOPE, ENCOURAGEMENT AND STRENGTH TO AS MANY PEOPLE AS POSSIBLE. THE INTENT OF THOSE WHO WILL CONDUCT THIS CORPORATION'S WORK IS TO PRESENT THE PERSON OF THE LORD JESUS CHRIST, AS REVEALED IN THE BIBLE GOD'S INERRANT WRITTEN WORD, AND THE HOLY SPIRIT, AS THE ONLY TRUE SOURCE AND MEANS OF FORGIVENESS OF SIN, FREEDOM FROM GUILT, ETERNAL LIFE, AND REALIZATION AND FULFILLMENT OF ALL OF MEN'S AND WOMEN'S BASIC NEEDS AND DESIRES.
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