Civic Intelligence

Biblical Studies Released Time Inc.

990EZ • Fiscal year 2024 • EIN 57-1061761

Sep 01, 2023 to Aug 31, 2024 • Filed on Sep 24, 2024

PO Box 858Clover, SC 29710

(704) 860-3886

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

58th percentile

0.00x

Higher debt load relative to assets than 58% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

59th percentile

0.00x

Higher debt load relative to revenue than 59% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

65th percentile

12%

Higher net margin than 65% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

81st percentile

38%

Faster asset growth than 81% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

41st percentile

-3.5%

Faster revenue growth than 41% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Flat

$186,972

Flat from 2024

Net Assets

$186,853

No earlier filing loaded for comparison.

Liabilities

Flat

$119

Flat from 2024

Revenue

Flat

$115,451

Flat from 2024

Expenses

Flat

$101,635

Flat from 2024

Net Income

Flat

$13,816

Flat from 2024

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$200K$150K$100K$50K$0Assets 2011: $57,023Liabilities 2011: $02011Assets 2012: $61,344Liabilities 2012: $02012Assets 2013: $51,920Liabilities 2013: $02013Assets 2014: $40,297Liabilities 2014: $02014Assets 2015: $52,729Liabilities 2015: $622015Assets 2016: $59,191Liabilities 2016: $722016Assets 2017: $49,411Liabilities 2017: $742017Assets 2018: $40,432Liabilities 2018: $1472018Assets 2019: $49,375Liabilities 2019: $139Net Assets 2019: $49,2362019Assets 2020: $71,714Liabilities 2020: $44Net Assets 2020: $71,6702020Assets 2021: $84,721Liabilities 2021: $02021Assets 2022: $110,076Liabilities 2022: $0Net Assets 2022: $110,0762022Assets 2023: $135,712Liabilities 2023: $02023Assets 2024: $186,972Liabilities 2024: $119Net Assets 2024: $186,8532024Assets 2024: $186,972Liabilities 2024: $1192024Assets 2025: $146,921Liabilities 2025: $587Net Assets 2025: $146,3342025

Highlighted filing

2024

Assets$186,972
Liabilities$119
Net Assets$186,853

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$150K$100K$50K$0-$50KRevenue 2011: $75,122Expenses 2011: $74,255Net Income 2011: $8672011Revenue 2012: $85,541Expenses 2012: $81,220Net Income 2012: $4,3212012Revenue 2013: $79,276Expenses 2013: $85,268Net Income 2013: -$5,9922013Revenue 2014: $78,400Expenses 2014: $83,464Net Income 2014: -$5,0642014Revenue 2015: $89,293Expenses 2015: $76,923Net Income 2015: $12,3702015Revenue 2016: $81,410Expenses 2016: $74,958Net Income 2016: $6,4522016Revenue 2017: $78,795Expenses 2017: $88,577Net Income 2017: -$9,7822017Revenue 2018: $99,037Expenses 2018: $95,690Net Income 2018: $3,3472018Revenue 2019: $96,083Expenses 2019: $87,132Net Income 2019: $8,9512019Revenue 2020: $105,114Expenses 2020: $82,680Net Income 2020: $22,4342020Revenue 2021: $107,040Expenses 2021: $93,989Net Income 2021: $13,0512021Revenue 2022: $120,995Expenses 2022: $95,640Net Income 2022: $25,3552022Revenue 2023: $119,610Expenses 2023: $93,974Net Income 2023: $25,6362023Revenue 2024: $115,451Expenses 2024: $101,635Net Income 2024: $13,8162024Revenue 2024: $115,451Expenses 2024: $101,635Net Income 2024: $13,8162024Revenue 2025: $102,604Expenses 2025: $105,798Net Income 2025: -$3,1942025

Highlighted filing

2024

Revenue$115,451
Expenses$101,635
Net Income$13,816
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Sep 24, 2024
Return Version
2023v5.1
Gross Receipts
$115,451
Mission and Program Overview

Mission

To provide off campus Bible study class

Program Services

DescriptionGrantsExpenses
CONDUCTING BIBLE STUDY CLASSES FOR THE STUDENTS OF THE CLOVER SCHOOL DISTRICT-$89,244
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
JOE LEMOYNEChairman-$0--
Filing and Contact Details

Filer

Filer Name
Biblical Studies Released Time
EIN
57-1061761
Address
PO BOX 858, CLOVER, SC 29710

Signing Officer

Name
Joe Lemoyne
Title
Officer
Phone
7042017082
Signed
2024-09-24
Discuss with paid preparer
No

Preparer

Firm
Sloan Financial Group LLC
Address
1474 Highway 55 East, CLOVER, SC 29710
Preparer
Amy Brizendine
Phone
8032222892
Supplemental Narrative

Additional Explanations

Description of other revenue Part I line 8

Description amountinterest 1,364

Description of other expenses Part I line 16

Description amountpayroll taxes 4,530liability insurance 2,076vehicle insurance 16,695vehicle repars and maintenance 856vehicle licenses and tags 232teaching supplies 1,071student accident insurance 706d and o insurance 37office supplies 2,152outside contract services 94bank service charges 426safe deposit box rent 70accounting fees 2,196gasoline 3,344fundraising expense 6,026operation expense 125postage 388payroll expense 118po box rental 232school ministry dues 525registration fees 52payroll expense 118

Description of other assets Part II line 24

Category beginning of year end of yearvehicles 40,150 40,150

Description of total liabilities Part II line 26

Category beginning of year end of yearadj 0 119

Raw XML Appendix126 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0KEVIN WITT
IRS990EZ/BooksInCareOfDetail/PhoneNum07048603886
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0514 PENNYFIELDS LN
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0CLOVER
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SC
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd029710
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0132887
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0146822
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0114087
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt013816
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0173037
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0186972
IRS990EZ/GrossReceiptsAmt0115451
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0173037
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0186853
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0173037
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0186853
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JOE LEMOYNE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0CHAIRMAN
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt040150
IRS990EZ/OtherAssetsTotalDetail/EOYAmt040150
IRS990EZ/OtherExpensesTotalAmt042069
IRS990EZ/OtherRevenueTotalAmt01364
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE OFF CAMPUS BIBLE STUDY CLASS
IRS990EZ/PrintingPublicationsPostageAmt0356
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0CONDUCTING BIBLE STUDY CLASSES FOR THE STUDENTS OF THE CLOVER SCHOOL DISTRICT
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt089244
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt059210
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0119
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0101635
IRS990EZ/TotalProgramServiceExpensesAmt089244
IRS990EZ/TotalRevenueAmt0115451
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0114087
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0119436
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0120566
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0109000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt099845
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0562934
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt01364
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0174
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0384
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0479
IRS990ScheduleA/OtherIncome170Grp/TotalAmt02401
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99580
IRS990ScheduleA/PublicSupportPY170Pct00.99810
IRS990ScheduleA/PublicSupportTotal170Amt0562934
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0114087
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0119436
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0120566
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0109000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt099845
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0562934
IRS990ScheduleA/TotalSupportAmt0565335
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION AMOUNTINTEREST 1,364
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION AMOUNTPAYROLL TAXES 4,530LIABILITY INSURANCE 2,076VEHICLE INSURANCE 16,695VEHICLE REPARS AND MAINTENANCE 856VEHICLE LICENSES AND TAGS 232TEACHING SUPPLIES 1,071STUDENT ACCIDENT INSURANCE 706D AND O INSURANCE 37OFFICE SUPPLIES 2,152OUTSIDE CONTRACT SERVICES 94BANK SERVICE CHARGES 426SAFE DEPOSIT BOX RENT 70ACCOUNTING FEES 2,196GASOLINE 3,344FUNDRAISING EXPENSE 6,026OPERATION EXPENSE 125POSTAGE 388PAYROLL EXPENSE 118PO BOX RENTAL 232SCHOOL MINISTRY DUES 525REGISTRATION FEES 52PAYROLL EXPENSE 118
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CATEGORY BEGINNING OF YEAR END OF YEARVEHICLES 40,150 40,150
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CATEGORY BEGINNING OF YEAR END OF YEARADJ 0 119
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other revenue Part I line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Description of other assets Part II line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Description of total liabilities Part II line 26
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0JOE LEMOYNE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum07042017082
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-09-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BIBLICAL STUDIES RELEASED TIME
ReturnHeader/Filer/BusinessNameControlTxt0BIBL
ReturnHeader/Filer/EIN0571061761
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 858
ReturnHeader/Filer/USAddress/CityNm0CLOVER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029710
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0204093699
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Sloan Financial Group LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01474 Highway 55 East
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CLOVER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029710
ReturnHeader/PreparerPersonGrp/PhoneNum08032222892
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Amy Brizendine
ReturnHeader/ReturnTs02024-11-11T11:50:35-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-09-01
ReturnHeader/TaxPeriodEndDt02024-08-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.47$0.01$1.46$1.03$1.06$0.03
2024Detailed filing. Detailed filing data is available for this year.$1.87$0.00$1.87$1.15$1.02$0.14
2024Summary only. Only limited summary data is available for this year.$1.87$0.00$1.15$1.02$0.14
2023Summary only. Only limited summary data is available for this year.$1.36$0.00$1.20$0.94$0.26
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.10$0.00$1.10$1.21$0.96$0.25
2021Summary only. Only limited summary data is available for this year.$0.85$0.00$1.07$0.94$0.13
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.72$0.00$0.72$1.05$0.83$0.22
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.49$0.00$0.49$0.96$0.87$0.09
2018Summary only. Only limited summary data is available for this year.$0.40$0.00$0.99$0.96$0.03
2017Summary only. Only limited summary data is available for this year.$0.49$0.00$0.79$0.89$0.10
2016Summary only. Only limited summary data is available for this year.$0.59$0.00$0.81$0.75$0.06
2015Summary only. Only limited summary data is available for this year.$0.53$0.00$0.89$0.77$0.12
2014Summary only. Only limited summary data is available for this year.$0.40$0.00$0.78$0.83$0.05
2013Summary only. Only limited summary data is available for this year.$0.52$0.00$0.79$0.85$0.06
2012Summary only. Only limited summary data is available for this year.$0.61$0.00$0.86$0.81$0.04
2011Summary only. Only limited summary data is available for this year.$0.57$0.00$0.75$0.74$0.01