Civic Intelligence

Biblical Counseling Foundation

EIN 51-0223186 • 501(c)3 • Indio, CA

View Organization Page

42550 Aegean StIndio, CA 92203

bcfministries.org

Siviq Scores

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

Liabilities / Assets

74th percentile

0.18x

Higher debt load relative to assets than 74% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

87th percentile

0.54x

Higher debt load relative to revenue than 87% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

21st percentile

-12%

Higher net margin than 21% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

87th percentile

$57,866

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 21.3% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

19th percentile

-10%

Faster asset growth than 19% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

31st percentile

-4.1%

Faster revenue growth than 31% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets74th percentile

Assets

Down

$788,573

Down $91,290 (-10%) from 2023

Liabilities

Down

$145,479

Down $56,724 (-28%) from 2023

Net Assets

Down

$643,094

Down $34,566 (-5.1%) from 2023

Operations
Liabilities / Revenue87th percentileNet Margin21st percentile

Revenue

Down

$271,766

Down $11,641 (-4.1%) from 2023

Expenses

Down

$305,242

Down $11,039 (-3.5%) from 2023

Net Income

Down

-$33,476

Down $602 (-1.8%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth19th percentile

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

$1.5M$1.0M$500K$0Assets 2011: $1,245,663Liabilities 2011: $244,417Net Assets 2011: $1,001,2462011Assets 2012: $1,173,869Liabilities 2012: $238,629Net Assets 2012: $935,2402012Assets 2013: $1,179,623Liabilities 2013: $234,547Net Assets 2013: $945,0762013Assets 2014: $1,056,687Liabilities 2014: $340,078Net Assets 2014: $716,6092014Assets 2015: $956,794Liabilities 2015: $330,913Net Assets 2015: $625,8812015Assets 2016: $999,370Liabilities 2016: $234,565Net Assets 2016: $764,8052016Assets 2017: $948,693Liabilities 2017: $320,322Net Assets 2017: $628,3712017Assets 2018: $881,741Liabilities 2018: $215,419Net Assets 2018: $666,3222018Assets 2019: $914,788Liabilities 2019: $209,987Net Assets 2019: $704,8012019Assets 2020: $829,758Liabilities 2020: $206,249Net Assets 2020: $623,5092020Assets 2021: $813,806Liabilities 2021: $202,092Net Assets 2021: $611,7142021Assets 2022: $908,538Liabilities 2022: $197,888Net Assets 2022: $710,6502022Assets 2023: $879,863Liabilities 2023: $202,203Net Assets 2023: $677,6602023Assets 2024: $788,573Liabilities 2024: $145,479Net Assets 2024: $643,0942024

Highlighted filing

2024

Assets$788,573
Liabilities$145,479
Net Assets$643,094
Open 2024 Filing

Operations Trend

Revenue Growth31st percentile

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

$600K$400K$200K$0-$200KRevenue 2011: $329,105Expenses 2011: $388,191Net Income 2011: -$59,0862011Revenue 2012: $288,263Expenses 2012: $354,269Net Income 2012: -$66,0062012Revenue 2013: $288,467Expenses 2013: $338,978Net Income 2013: -$50,5112013Revenue 2014: $295,382Expenses 2014: $359,980Net Income 2014: -$64,5982014Revenue 2015: $354,753Expenses 2015: $351,631Net Income 2015: $3,1222015Revenue 2016: $272,015Expenses 2016: $292,150Net Income 2016: -$20,1352016Revenue 2017: $261,237Expenses 2017: $294,517Net Income 2017: -$33,2802017Revenue 2018: $251,724Expenses 2018: $302,432Net Income 2018: -$50,7082018Revenue 2019: $322,716Expenses 2019: $307,362Net Income 2019: $15,3542019Revenue 2020: $251,246Expenses 2020: $302,911Net Income 2020: -$51,6652020Revenue 2021: $284,376Expenses 2021: $293,647Net Income 2021: -$9,2712021Revenue 2022: $418,472Expenses 2022: $318,814Net Income 2022: $99,6582022Revenue 2023: $283,407Expenses 2023: $316,281Net Income 2023: -$32,8742023Revenue 2024: $271,766Expenses 2024: $305,242Net Income 2024: -$33,4762024

Highlighted filing

2024

Revenue$271,766
Expenses$305,242
Net Income-$33,476
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$788,573
Liabilities
$145,479
Net assets
$643,094
Revenue
$271,766
Expenses
$305,242
Net income
-$33,476
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.79$0.15$0.64$0.27$0.31$0.03
2023Detailed filing. Detailed filing data is available for this year.$0.88$0.20$0.68$0.28$0.32$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.91$0.20$0.71$0.42$0.32$0.10
2021Detailed filing. Detailed filing data is available for this year.$0.81$0.20$0.61$0.28$0.29$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.83$0.21$0.62$0.25$0.30$0.05
2019Detailed filing. Detailed filing data is available for this year.$0.91$0.21$0.70$0.32$0.31$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.88$0.22$0.67$0.25$0.30$0.05
2017Summary only. Only limited summary data is available for this year.$0.95$0.32$0.63$0.26$0.29$0.03
2016Summary only. Only limited summary data is available for this year.$1.00$0.23$0.76$0.27$0.29$0.02
2015Summary only. Only limited summary data is available for this year.$0.96$0.33$0.63$0.35$0.35$0.00
2014Summary only. Only limited summary data is available for this year.$1.06$0.34$0.72$0.30$0.36$0.06
2013Summary only. Only limited summary data is available for this year.$1.18$0.23$0.95$0.29$0.34$0.05
2012Summary only. Only limited summary data is available for this year.$1.17$0.24$0.94$0.29$0.35$0.07
2011Summary only. Only limited summary data is available for this year.$1.25$0.24$1.00$0.33$0.39$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 29, 2025
Return Version
2024v5.2
Gross Receipts
$351,759
Mission and Program Overview

Mission

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$338,818$323,905▼ $14,913
Investments in Publicly Traded Securities$320,963$315,515▼ $5,448
Inventories for Sale or Use$118,284$118,284→ $0
Prepaid Expenses and Deferred Charges$23,038$23,554▲ $516
Accounts Receivable$14,246$14,555▲ $309
Cash and Non-Interest-Bearing Accounts$64,514$-7,240▼ $71,754
Total Assets$879,863$788,573▼ $91,290
Liabilities
Mortgage Notes Payable Secured by Investment Property$183,786$177,377▼ $6,409
Accounts Payable and Accrued Expenses$18,417$-31,898▼ $50,315
Total Liabilities$202,203$145,479▼ $56,724
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$677,660$643,094▼ $34,566
Total Net Assets Fund Balance$677,660$643,094▼ $34,566
Total Liabilities and Net Assets / Fund Balance$879,863$788,573▼ $91,290

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$308,615$172,824$481,439
Equipment$3,481$89,072$92,553
Leasehold Improvements$11,809$52,942$64,751
Compensation and Service Providers
Top Officer Pay87th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Stuart SmithDirectorFT$57,866$57,866

Board Members and Trustees

NameTitle
Steven SmithPresidenttreasurer
Shashi SmithVice President
Gary HaysDirector
Joseph DyerDirector
Joseph GearoDirector
Lee WeederDirector
Reverend Ron LeeDirector
Spencer SmithDirector
Gerald NygrenDiretor
Revenue and Support

Revenue Composition

Contributions and Grants
$166,158
Program Service Revenue
$13,752
Investment Income
$24,652
Other Revenue
$67,204
All Other Contributions
$166,158
Change in Net Assets
$-33,476
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$217,454
Other Expenses$87,788
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$118,614$20,932-$139,546
Current Officers, Directors, Trustees, and Key Employees$49,187$8,679-$57,866
Depreciation Depletion$14,549$2,567-$17,116
Office Expenses$11,707$2,065-$13,772
Payroll Taxes$9,048$1,597-$10,645
Information Technology$8,005$1,413-$9,418
Pension Plan Contributions$7,987$1,410-$9,397
Occupancy$7,759$1,369-$9,128
Interest$7,654$1,358-$9,012
Fees for Services Accounting$7,391$1,304-$8,695
Fees for Services Other$7,223$1,275-$8,498
Insurance$7,214$1,274-$8,488
Other Expenses$2,131$376-$2,507
Advertising$889$157-$1,046
Conferences and Meetings-$108-$108
Total Functional Expenses$259,358$45,884$0$305,242
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Officer directors etc family relationship Part VI line 2

“Shashi smith vp is the spouse of steven smith treasurerstuart smith director is the son of shashi smithspencer smith director is the son of shashi smith”

Form 990 governing body review Part VI line 11

“Prior to filing, form 990 is reviewed by the president and treasurer”

CEO executive director top management comp Part VI line 15A

“Compensations are determined by employee reviews and approved by the vice president and finance officer.”

Other officer or key employee compensation Part VI line 15B

“Compensations are determined by employee reviews and approved by the vice president and finance officer.”

Form 990 availability to public Part VI line 18

“Form 990 available to public”

Governing documents etc available to public Part VI line 19

“Governing documents are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Biblical Counseling Foundation
EIN
51-0223186
In Care Of
% STEVEN A SMITH
Address
42550 AEGEAN ST, INDIO, CA 92203

Signing Officer

Name
Steven a Smith
Title
Treasurer
Signed
2025-07-29
Discuss with paid preparer
Yes

Organization Details

Formed
1992
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
7
Employees
8

Preparer

Firm
AMS Tax Service Inc
Address
78078 Country Club Dr Ste 202, Bermuda Dunes, CA 92203
Preparer
Richard Mangus
Phone
7603459111
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“PRIOR PERIOD ADJ”

Part III response or note to any other line in Part III

“Organizations mission:the biblical counseling foundation is organized to train and equip members of the body of christ to face the challenge of living in a fallen world and to prepare them to disciple and counsel others using the bible as their only authoratative source. The biblical counseling foundations training program is based strictly on the complete authority and sufficiency of scriptures.”

Raw XML AppendixShowing 400 of 453 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt018417
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0-31898
IRS990/AccountsReceivableGrp/BOYAmt014246
IRS990/AccountsReceivableGrp/EOYAmt014555
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0SEE SCHEDULE O
IRS990/AdvertisingGrp/ManagementAndGeneralAmt0157
IRS990/AdvertisingGrp/ProgramServicesAmt0889
IRS990/AdvertisingGrp/TotalAmt01046
IRS990/AllOtherContributionsAmt0166158
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0JAYMI NIELSON
IRS990/BooksInCareOfDetail/PhoneNum07603454608
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt042550 AEGEAN ST
IRS990/BooksInCareOfDetail/USAddress/CityNm0INDIO
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd092203
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt064514
IRS990/CashNonInterestBearingGrp/EOYAmt0-7240
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt08679
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt049187
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt057866
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt0108
IRS990/ConferencesMeetingsGrp/TotalAmt0108
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt079993
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0166158
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt024652
IRS990/CYOtherExpensesAmt087788
IRS990/CYOtherRevenueAmt067204
IRS990/CYProgramServiceRevenueAmt013752
IRS990/CYRevenuesLessExpensesAmt0-33476
IRS990/CYSalariesCompEmpBnftPaidAmt0217454
IRS990/CYTotalExpensesAmt0305242
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0271766
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt02567
IRS990/DepreciationDepletionGrp/ProgramServicesAmt014549
IRS990/DepreciationDepletionGrp/TotalAmt017116
IRS990/Desc0THE ORGANIZATIONS PRIMARY PROGRAM SERVICE IS TO PUBLISH AND DISTRIBUTE MATERIALS FOR USE IN TRAINING BIBLICAL COUNSELORS; TO SELL AND DONATE RELIGIOUS MATERIALS AND LITERATURE TO CHURCHES, RELIGIOUS ORGANIZATIONS, MISSIONARIES, PRISONERS AND OTHER INDIVIDUALS IN THE UNITED STATES AND IN SEVERAL DIFFERENT COUNTRIES FOR THE PURPOSE OF DISEMINATING RELIGIOUS INFORMATION.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt08
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0259358
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt01304
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt07391
IRS990/FeesForServicesAccountingGrp/TotalAmt08695
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt01275
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt07223
IRS990/FeesForServicesOtherGrp/TotalAmt08498
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt90.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt90.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/PersonNm0STUART SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm1SPENCER SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm2JOSEPH DYER
IRS990/Form990PartVIISectionAGrp/PersonNm3JOSEPH GEARO
IRS990/Form990PartVIISectionAGrp/PersonNm4GARY HAYS
IRS990/Form990PartVIISectionAGrp/PersonNm5REVEREND RON LEE
IRS990/Form990PartVIISectionAGrp/PersonNm6GERALD NYGREN
IRS990/Form990PartVIISectionAGrp/PersonNm7LEE WEEDER
IRS990/Form990PartVIISectionAGrp/PersonNm8STEVEN SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm9SHASHI SMITH
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt057866
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRETOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8PRESIDENTTREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt9VICE PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0true
IRS990/FormationYr01992
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt011
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0351759
IRS990/GrossSalesOfInventoryAmt0133950
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt01413
IRS990/InformationTechnologyGrp/ProgramServicesAmt08005
IRS990/InformationTechnologyGrp/TotalAmt09418
IRS990/InsuranceGrp/ManagementAndGeneralAmt01274
IRS990/InsuranceGrp/ProgramServicesAmt07214
IRS990/InsuranceGrp/TotalAmt08488
IRS990/InterestGrp/ManagementAndGeneralAmt01358
IRS990/InterestGrp/ProgramServicesAmt07654
IRS990/InterestGrp/TotalAmt09012
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0118284
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0118284
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt024652
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt024652
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0320963
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0315515
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0314838
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0338818
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0323905
IRS990/LandBldgEquipCostOrOtherBssAmt0638743
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0SEE SCHEDULE O
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0183786
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0177377
IRS990/NetAssetsOrFundBalancesBOYAmt0677660
IRS990/NetAssetsOrFundBalancesEOYAmt0643094
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt053957
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt053957
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0677660
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0643094
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt01369
IRS990/OccupancyGrp/ProgramServicesAmt07759
IRS990/OccupancyGrp/TotalAmt09128
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02065
IRS990/OfficeExpensesGrp/ProgramServicesAmt011707
IRS990/OfficeExpensesGrp/TotalAmt013772
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0PROPERTY TAX
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0376
IRS990/OtherExpensesGrp/ProgramServicesAmt02131
IRS990/OtherExpensesGrp/TotalAmt02507
IRS990/OtherInd0X
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0SHIPPING INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt013247
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt013247
IRS990/OtherRevenueTotalAmt013247
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt020932
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0118614
IRS990/OtherSalariesAndWagesGrp/TotalAmt0139546
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01597
IRS990/PayrollTaxesGrp/ProgramServicesAmt09048
IRS990/PayrollTaxesGrp/TotalAmt010645
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01410
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt07987
IRS990/PensionPlanContributionsGrp/TotalAmt09397
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt023038
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt023554
IRS990/PriorPeriodAdjustmentsAmt0-1090
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900002
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0STUDIO RENT FOR COURSES
IRS990/ProgramServiceRevenueGrp/Desc1WEB ONLINE COURSE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt07200
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt16552
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt07200
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt16552
IRS990/ProgSrvcAccomActy2Grp/Desc0PROVIDE MISSIONARY SUPPORT IN FOREIGN COUNTRIES TO CARRY OUT BIBLICAL COUNSELING ACTIVITIES.
IRS990/ProgSrvcAccomActy3Grp/Desc0SEMINARS AND CONFERENCES: TO CONDUCT SEMINARS AND CONFERENCES IN THE UNITED STATES AND IN OTHER COUNTRIES FOR THE PURPOSE OF TRAINING INDIVIDUALS TO COUNSEL OTHER BIBLICALLY.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0159680
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt021477
IRS990/PYOtherExpensesAmt083790
IRS990/PYOtherRevenueAmt087476
IRS990/PYProgramServiceRevenueAmt014774
IRS990/PYRevenuesLessExpensesAmt0-32874
IRS990/PYSalariesCompEmpBnftPaidAmt0232491
IRS990/PYTotalExpensesAmt0316281
IRS990/PYTotalRevenueAmt0283407
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-33476
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0351759
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0351763
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0321092
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0418734
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0262934
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0235075
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01589598
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt024652
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt021459
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0-25906
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt011821
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt025866
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt057892
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt024652
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt021459
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0-25906
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt011821
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt025866
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt057892
IRS990ScheduleA/InvestmentIncomeCYPct00.03000
IRS990ScheduleA/InvestmentIncomePYPct00.03000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt013752
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt014774
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt028775
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt016175
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt013295
IRS990ScheduleA/OtherIncome509Grp/TotalAmt086771
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.91660
IRS990ScheduleA/PublicSupportPY509Pct00.92370
IRS990ScheduleA/PublicSupportTotal509Amt01589598
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0351763
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0321092
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0418734
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0262934
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0235075
IRS990ScheduleA/Total509Grp/TotalAmt01589598
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0390167
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0357325
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0421603
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0290930
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0274236
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01734261
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0308615
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0172824
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0481439
IRS990ScheduleD/EquipmentGrp/BookValueAmt03481
IRS990ScheduleD/EquipmentGrp/DepreciationAmt089072
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt092553
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt011809
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt052942
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt064751
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0323905
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SHASHI SMITH VP IS THE SPOUSE OF STEVEN SMITH TREASURERSTUART SMITH DIRECTOR IS THE SON OF SHASHI SMITHSPENCER SMITH DIRECTOR IS THE SON OF SHASHI SMITH
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PRIOR TO FILING, FORM 990 IS REVIEWED BY THE PRESIDENT AND TREASURER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATIONS ARE DETERMINED BY EMPLOYEE REVIEWS AND APPROVED BY THE VICE PRESIDENT AND FINANCE OFFICER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATIONS ARE DETERMINED BY EMPLOYEE REVIEWS AND APPROVED BY THE VICE PRESIDENT AND FINANCE OFFICER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 990 AVAILABLE TO PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PRIOR PERIOD ADJ
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ORGANIZATIONS MISSION:THE BIBLICAL COUNSELING FOUNDATION IS ORGANIZED TO TRAIN AND EQUIP MEMBERS OF THE BODY OF CHRIST TO FACE THE CHALLENGE OF LIVING IN A FALLEN WORLD AND TO PREPARE THEM TO DISCIPLE AND COUNSEL OTHERS USING THE BIBLE AS THEIR ONLY AUTHORATATIVE SOURCE. THE BIBLICAL COUNSELING FOUNDATIONS TRAINING PROGRAM IS BASED STRICTLY ON THE COMPLETE AUTHORITY AND SUFFICIENCY OF SCRIPTURES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Part III response or note to any other line in Part III
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0879863
IRS990/TotalAssetsEOYAmt0788573
IRS990/TotalAssetsGrp/BOYAmt0879863
IRS990/TotalAssetsGrp/EOYAmt0788573
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0166158
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt045884
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0259358
IRS990/TotalFunctionalExpensesGrp/TotalAmt0305242

Document Assets

No mirrored PDF or thumbnail assets are attached yet.