Liabilities / Assets
5th percentile
Higher debt load relative to assets than 5% of similar nonprofits.
990 • Fiscal year 2014 • EIN 58-1137589
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
5th percentile
Higher debt load relative to assets than 5% of similar nonprofits.
Liabilities / Revenue
6th percentile
Higher debt load relative to revenue than 6% of similar nonprofits.
Net Margin
71st percentile
Higher net margin than 71% of similar nonprofits.
Top Officer Pay
88th percentile
Higher top officer pay than 88% of similar nonprofits.
Top officer pay equals 19.6% of source-year revenue.
Asset Growth
45th percentile
Faster asset growth than 45% of similar nonprofits.
Revenue Growth
18th percentile
Faster revenue growth than 18% of similar nonprofits.
Assets
Up$13,175,489
Up $266,278 (+2.1%) from 2013
Net Assets
Up$13,170,770
Up $263,292 (+2.0%) from 2013
Liabilities
Up$4,719
Up $2,986 (+172%) from 2013
Revenue
Down$2,173,187
Down $224,342 (-9.4%) from 2013
Expenses
Down$1,909,895
Down $57,588 (-2.9%) from 2013
Net Income
Down$263,292
Down $166,754 (-39%) from 2013
The ministry's primary exempt function is to spread the gospel through tv & radio programs, counseling services religious tapes & books, speaking engagements, seminars.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $8,317,838 | $6,656,691 | ▼ $1,661,147 |
| Savings and Temporary Cash Investments | $2,737,838 | $4,747,267 | ▲ $2,009,429 |
| Land, Buildings, and Equipment, Net | $932,961 | $879,613 | ▼ $53,348 |
| Cash and Non-Interest-Bearing Accounts | $310,574 | $281,918 | ▼ $28,656 |
| Total Assets | $12,909,211 | $13,175,489 | ▲ $266,278 |
| Other Assets Total | $610,000 | $610,000 | → $0 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $1,733 | $4,719 | ▲ $2,986 |
| Total Liabilities | $1,733 | $4,719 | ▲ $2,986 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $12,907,478 | $13,170,770 | ▲ $263,292 |
| Total Net Assets Fund Balance | $12,907,478 | $13,170,770 | ▲ $263,292 |
| Total Liabilities and Net Assets / Fund Balance | $12,909,211 | $13,175,489 | ▲ $266,278 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $850,856 | $1,394,481 | $2,245,337 |
| Land | $22,500 | - | $22,500 |
| Buildings | $6,257 | $368 | $6,625 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Dr Freda Crews | President | FT | $378,626 | $48,000 | $426,626 |
| Mr William Crews Jr | Sec./tr. Min | FT | $131,343 | - | $131,343 |
| Dean Anderson | Director | FT | $56,083 | - | $56,083 |
| Name | Title |
|---|---|
| Ethan Burroughs | Director |
| Kathy Covington | Director |
| Line Item | Amount |
|---|---|
| Other Expenses | $965,265 |
| Salaries, Compensation, and Employee Benefits | $922,710 |
| Grants and Similar Amounts Paid | $21,920 |
| Total Fundraising Expense | $5,335 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $888,686 | - | - | $888,686 |
| All Other Expenses | $82,572 | $13,633 | $5,335 | $101,540 |
| Depreciation Depletion | $64,214 | - | - | $64,214 |
| Fees for Service Investment Mgmnt Fees | - | $62,627 | - | $62,627 |
| Insurance | $46,102 | - | - | $46,102 |
| Payroll Taxes | $33,724 | - | - | $33,724 |
| Office Expenses | $32,601 | - | - | $32,601 |
| Other Expenses | $30,048 | - | - | $30,048 |
| Foreign Grants | $21,720 | - | - | $21,720 |
| Fees for Services Accounting | - | $15,719 | - | $15,719 |
| Fees for Services Legal | - | $4,486 | - | $4,486 |
| Conferences and Meetings | $2,116 | - | - | $2,116 |
| Travel | $541 | - | - | $541 |
| Current Officers, Directors, Trustees, and Key Employees | $300 | - | - | $300 |
| Grants to Domestic Orgs | $200 | - | - | $200 |
| Total Functional Expenses | $1,808,095 | $96,465 | $5,335 | $1,909,895 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Dr. Freda crews william crews, jr. President sec./treas. Parent & son”
“A copy of the form 990 is not provided to the organization's governing body prior to filing. However, the governing body is provided with current financial reports at the annual board meeting. Prior to filing, a thorough review of the form 990 is performed by the president, chief in-house accountant, and by the organization's certified public accountant who prepares the form 990. This review also consists of a review of the current instructions pertaining to the form 990.”
“Annually, the organization requires officers, directors and key employees to sign the conflict of interest policy.”
“Executive compensation is determined by independent board members elected to an executive compensation committee. Compensation committee decisions are based upon a study performed by an outside consulting firm (guinn smith & co.) which analyzed comparative and contemporaneous compensation packages of similar organizations. Subsequent compensation increases have been cost of living adjustments.”
“Compensation for key employees in ministry services is primarily commission based. Each ministry services employee accepts an agreement which specifies a base hourly rate and a specific percentage they will receive from gross net profits generated from their activities. Family and non-family employees share the same non-discriminatory agreement. Overall compensation is incentive and performance based.”
“Governing documents are made available to the public pursuant to written request. After receipt of any such requests, the organization will make disclosable documents available for inspection at the headquarters of bible study time, inc. During normal business hours.”
“The ministry's primary purpose is to spread the gospel through radio and television programming, speaking engagements, book and audio tape sales, and personal witness.”
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/AccountantCompileOrReviewInd | 0 | true |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 1733 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 4719 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | THE MINISTRY'S PRIMARY EXEMPT FUNCTION IS TO SPREAD THE GOSPEL THROUGH TV & RADIO PROGRAMS, COUNSELING SERVICES RELIGIOUS TAPES & BOOKS, SPEAKING ENGAGEMENTS, SEMINARS. |
| IRS990/AllOtherContributionsAmt | 0 | 29660 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 5335 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 13633 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 82572 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 101540 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | BIBLE STUDY TIME |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine2Txt | 0 | BIBLE STUDY TIME |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8645850470 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 157 EAST ST JOHN STREET |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine2Txt | 0 | 157 EAST ST JOHN STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | SPARTANBURG |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | SC |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 29306 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 310574 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 281918 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 300 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 300 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 2116 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 2116 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 29660 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 21920 |
| IRS990/CYInvestmentIncomeAmt | 0 | 396388 |
| IRS990/CYOtherExpensesAmt | 0 | 965265 |
| IRS990/CYOtherRevenueAmt | 0 | 69725 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1677414 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 263292 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 922710 |
| IRS990/CYTotalExpensesAmt | 0 | 1909895 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 5335 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2173187 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 64214 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 64214 |
| IRS990/Desc | 0 | THE MINISTRY'S PURPOSE IS ACHIEVED BY MAKING CONTRIBUTIONS TO OTHER CHARITABLE ORGANIZATIONS WHOSE MISSION IS THE SAME AS THAT OF BIBLE STUDY TIME, INC. THESE ORGANIZATIONS ALSO SPREAD THE GOSPEL THROUGH PERSONAL WITNESS, PUBLICATIONS, AND SERVICE TO OTHERS IN NEED. THE PRIMARY MISSION OF BIBLE STUDY TIME, INC., IS TO SPREAD THE GOSPEL THROUGH BROADCAST OF RELIGIOUS PROGRAMMING. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 12 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 742468 |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 15719 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 15719 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 4486 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 4486 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 62627 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 62627 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/ProgramServicesAmt | 0 | 21720 |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 21720 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 48000 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | DR FREDA CREWS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | MR WILLIAM CREWS JR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | DEAN ANDERSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | ETHAN BURROUGHS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | KATHY COVINGTON |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 378626 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 131343 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 56083 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | SEC./TR. MIN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/Form990TFiledInd | 0 | true |
| IRS990/FormationYr | 0 | 1972 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 3776 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 175197 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantAmt | 0 | 21920 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 200 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 200 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 3879 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 7926242 |
| IRS990/GrossReceiptsAmt | 0 | 9924335 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 2 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 2 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 46102 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 46102 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 217415 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 217415 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 8317838 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 6656691 |
| IRS990/IRPDocumentCnt | 0 | 9 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1394849 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 932961 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 879613 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 2274462 |
| IRS990/LegalDomicileStateCd | 0 | SC |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 103 |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 7751045 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MiscellaneousRevenueGrp/ExclusionAmt | 0 | -7652 |
| IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt | 0 | -7652 |
| IRS990/MissionDesc | 0 | THE MINISTRY'S PRIMARY EXEMPT FUNCTION IS TO SPREAD THE GOSPEL THROUGH TV & RADIO PROGRAMS, COUNSELING SERVICES RELIGIOUS TAPES & BOOKS, SPEAKING ENGAGEMENTS, SEMINARS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | true |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 12907478 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 13170770 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 178947 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 26 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 178973 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 49329 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 32601 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 32601 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 610000 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 610000 |
| IRS990/OtherExpensesGrp/Desc | 0 | MINISTRY MEDIA CONTRACTS |
| IRS990/OtherExpensesGrp/Desc | 1 | UTILITIES |
| IRS990/OtherExpensesGrp/Desc | 2 | BUILDING MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 3 | TELEPHONE |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 528158 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 44699 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 32414 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 30048 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 528158 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 44699 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 32414 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 30048 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 480000 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | CYPRESS EQUIPMENT FUND |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | CYPRESS EQUIPMENT FUND |
| IRS990/OtherRevenueMiscGrp/Desc | 2 | MEMORIAL PRODUCTION PARTNERS |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 26944 |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 1 | 101 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 50329 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 26944 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 2 | 101 |
| IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt | 0 | 50329 |
| IRS990/OtherRevenueTotalAmt | 0 | 69722 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 888686 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 888686 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 33724 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 33724 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | DR FREDA CREWS |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | RELIGIOUS BROADCAST PLACEMENT |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1677414 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1677414 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | THE MINISTRY'S PRIMARY PURPOSE IS TO SPREAD THE GOSPEL THROUGH RADIO AND TELEVISION PROGRAMMING, SPEAKING ENGAGEMENTS, BOOK AND AUDIO TAPE SALES, AND PERSONAL WITNESS. |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 0 | 1065627 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 31202 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 29618 |
| IRS990/PYInvestmentIncomeAmt | 0 | 667902 |
| IRS990/PYOtherExpensesAmt | 0 | 1038397 |
| IRS990/PYOtherRevenueAmt | 0 | -25060 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1723485 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 430046 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 899468 |
| IRS990/PYTotalExpensesAmt | 0 | 1967483 |
| IRS990/PYTotalRevenueAmt | 0 | 2397529 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 263292 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RoyaltiesRevenueGrp/ExclusionAmt | 0 | 3 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 3 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 2737838 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 4747267 |
| IRS990ScheduleA/ChurchInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 6257 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 368 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 6625 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 22500 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 22500 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 850856 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 1394481 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 2245337 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 879613 |
| IRS990ScheduleF/BoycottCountriesInd | 0 | false |
| IRS990ScheduleF/ForeignCorpOwnershipInd | 0 | false |
| IRS990ScheduleF/ForeignPartnershipInd | 0 | false |
| IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt | 0 | 21720 |
| IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt | 0 | CHECK |
| IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt | 0 | OPERATIONS |
| IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt | 0 | CANADA |
| IRS990ScheduleF/InterestInForeignTrustInd | 0 | false |
| IRS990ScheduleF/PassiveForeignInvestmestCoInd | 0 | false |
| IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt | 0 | BIBLE STUDY TIME, INC. MAINTAINS BOOKS AND RECORDS TO MONITOR THE EXPENDITURES OF BIBLE STUDY TIME CANADA TO ENSURE THAT THE PRIMARY MISSION OF BOTH ORGNAIZATIONS IS ACCOMPLISHED. BIBLE STUDY TIME CANADA HAS AS ITS PRIMARY MISSION TO SPREAD THE GOSPEL THROUGH RELIGIOUS RADIO AND TELEVISION BROADCASTING. |
| IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE F, PAGE 1, PART I, LINE 2 |
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| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | WILLIAM CREWS, JR. RECEIVES COMMISSION INCOME BASED ON A FIXED PERCENTAGE OF BROADCAST PLACEMENT REVENUE. THIS COMMISSION INCOME IS IN ADDITION TO A FIXED BASE SALARY APPROVED BY THE BOARD OF DIRECTORS. |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 1 | PART I, LINE 1A DR. FREDA CREWS, AN ORDAINED MINISTER, RECEIVES A PARSONAGE ALLOWANCE. THIS AMOUNT IS INCLUDED IN HER W-2 INCOME. |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE J, PAGE 1, PART I, LINE 5A |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE J, PART III |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE MINISTRY'S PRIMARY PURPOSE IS TO SPREAD THE GOSPEL THROUGH RADIO AND TELEVISION PROGRAMMING, SPEAKING ENGAGEMENTS, BOOK AND AUDIO TAPE SALES, AND PERSONAL WITNESS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DR. FREDA CREWS WILLIAM CREWS, JR. PRESIDENT SEC./TREAS. PARENT & SON |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | A COPY OF THE FORM 990 IS NOT PROVIDED TO THE ORGANIZATION'S GOVERNING BODY PRIOR TO FILING. HOWEVER, THE GOVERNING BODY IS PROVIDED WITH CURRENT FINANCIAL REPORTS AT THE ANNUAL BOARD MEETING. PRIOR TO FILING, A THOROUGH REVIEW OF THE FORM 990 IS PERFORMED BY THE PRESIDENT, CHIEF IN-HOUSE ACCOUNTANT, AND BY THE ORGANIZATION'S CERTIFIED PUBLIC ACCOUNTANT WHO PREPARES THE FORM 990. THIS REVIEW ALSO CONSISTS OF A REVIEW OF THE CURRENT INSTRUCTIONS PERTAINING TO THE FORM 990. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ANNUALLY, THE ORGANIZATION REQUIRES OFFICERS, DIRECTORS AND KEY EMPLOYEES TO SIGN THE CONFLICT OF INTEREST POLICY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | EXECUTIVE COMPENSATION IS DETERMINED BY INDEPENDENT BOARD MEMBERS ELECTED TO AN EXECUTIVE COMPENSATION COMMITTEE. COMPENSATION COMMITTEE DECISIONS ARE BASED UPON A STUDY PERFORMED BY AN OUTSIDE CONSULTING FIRM (GUINN SMITH & CO.) WHICH ANALYZED COMPARATIVE AND CONTEMPORANEOUS COMPENSATION PACKAGES OF SIMILAR ORGANIZATIONS. SUBSEQUENT COMPENSATION INCREASES HAVE BEEN COST OF LIVING ADJUSTMENTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | COMPENSATION FOR KEY EMPLOYEES IN MINISTRY SERVICES IS PRIMARILY COMMISSION BASED. EACH MINISTRY SERVICES EMPLOYEE ACCEPTS AN AGREEMENT WHICH SPECIFIES A BASE HOURLY RATE AND A SPECIFIC PERCENTAGE THEY WILL RECEIVE FROM GROSS NET PROFITS GENERATED FROM THEIR ACTIVITIES. FAMILY AND NON-FAMILY EMPLOYEES SHARE THE SAME NON-DISCRIMINATORY AGREEMENT. OVERALL COMPENSATION IS INCENTIVE AND PERFORMANCE BASED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC PURSUANT TO WRITTEN REQUEST. AFTER RECEIPT OF ANY SUCH REQUESTS, THE ORGANIZATION WILL MAKE DISCLOSABLE DOCUMENTS AVAILABLE FOR INSPECTION AT THE HEADQUARTERS OF BIBLE STUDY TIME, INC. DURING NORMAL BUSINESS HOURS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 19 |
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| IRS990/USAddress/CityNm | 0 | SPARTANBURG |
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| ReturnHeader/BuildTS | 0 | 2016-02-25 16:41:14Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DR FREDA V CREWS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
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| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2015-05-04 |
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| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 390 EAST HENRY STREET SUITE 203 |
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| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2015-05-13 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MARCUS Q ELLIOTT CPA |
| ReturnHeader/ReturnTs | 0 | 2015-05-15T09:51:08-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2014-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2014-12-31 |
| ReturnHeader/TaxYr | 0 | 2014 |
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Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.