Liabilities / Assets
12th percentile
Tied with the lowest-debt nonprofits in its peer group.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
12th percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
14th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
3rd percentile
Higher net margin than 3% of similar nonprofits.
Top Officer Pay
99th percentile
Higher top officer pay than 99% of similar nonprofits.
Top officer pay equals 185.0% of source-year revenue.
Asset Growth
4th percentile
Faster asset growth than 4% of similar nonprofits.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Assets
Down$1,231,895
Down $502,180 (-29%) from 2012
Net Assets
Down$1,231,895
Down $502,180 (-29%) from 2012
Liabilities
Flat$0
Flat from 2012
Revenue
$474,831
No earlier filing loaded for comparison.
Expenses
Up$977,011
Up $697,803 (+250%) from 2012
Net Income
-$502,180
No earlier filing loaded for comparison.
To preach the gospel of christ
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $1,734,075 | $1,231,895 | ▼ $502,180 |
| Savings and Temporary Cash Investments | $883,301 | $240,893 | ▼ $642,408 |
| Cash and Non-Interest-Bearing Accounts | $62,492 | $209,729 | ▲ $147,237 |
| Inventories for Sale or Use | $3,750 | $17,250 | ▲ $13,500 |
| Land, Buildings, and Equipment, Net | $10,520 | $3,707 | ▼ $6,813 |
| Accounts Receivable | - | $0 | - |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Pledges and Grants Receivable | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Investments in Publicly Traded Securities | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Prepaid Expenses and Deferred Charges | - | $0 | - |
| Total Assets | $1,734,075 | $1,231,895 | ▼ $502,180 |
| Other Assets Total | $774,012 | $760,316 | ▼ $13,696 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $1,734,075 | $1,231,895 | ▼ $502,180 |
| Total Liabilities and Net Assets / Fund Balance | $1,734,075 | $1,231,895 | ▼ $502,180 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $3,707 | $30,359 | $34,066 |
| Other Land Buildings | - | $2,165 | $2,165 |
| Other Assets Org | $10,270 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Bailey Smith | Director/pres. | FT | $101,828 | $776,729 | $878,557 |
| Name | Title |
|---|---|
| Jim Lee | Director |
| Robert Harris | Director |
| Charles Germany | Sec/director |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $878,557 |
| Other Expenses | $92,304 |
| Grants and Similar Amounts Paid | $6,150 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $790,701 | $87,856 | - | $878,557 |
| Fees for Services Other | - | $15,815 | - | $15,815 |
| Fees for Services Accounting | - | $7,925 | - | $7,925 |
| Travel | $7,550 | - | - | $7,550 |
| Depreciation Depletion | $6,132 | $681 | - | $6,813 |
| All Other Expenses | $4,679 | $1,943 | - | $6,622 |
| Grants to Domestic Orgs | $6,150 | - | - | $6,150 |
| Other Expenses | $4,505 | $500 | - | $5,005 |
| Fees for Services Management | - | $4,065 | - | $4,065 |
| Conferences and Meetings | $1,775 | - | - | $1,775 |
| Advertising | $1,423 | $158 | - | $1,581 |
| Office Expenses | $262 | $29 | - | $291 |
| Total Functional Expenses | $846,039 | $130,972 | $0 | $977,011 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
“The board of directors will review the 990 before it is finalized”
“Board of directors review and moniter all potential conflicts of interest in a regular and timely manner. Officers and board members are required to report any potential conflicts as soon as possible.”
“Compensation is reviewed annually by the Board of Directors and compared to the current market.”
“Board of Directors uses comparability data from similiar organizations and professionals to substantiate officer salaries.”
“Provided upon request.”
“Client Note 1 - OFFICER COMPENSATION REPORTED FOR 2013 FOR BAILEY SMITH INCLUDES A LUMP SUM PAYMENT FROM A NONQUALIFIED DEFERRED COMPENSATION PLAN OF $773,209. THE PLAN AND AN AFFILIATED RABBI TRUST WERE CREATED ON DECEMBER 30, 1996, AND THE PLAN WAS AMENDED ON MAY 1, 2006. WITH BOARD APPROVAL, AMOUNTS WERE ADDED ANNUALLY TO THE CONTRACTUAL OBLIGATION UNDER THE PLAN SUCH THAT MR. SMITH'S ANNUAL COMPENSATION, WHEN COMBINED WITH DEFERRED COMPENSATION AMOUNTS, WAS REASONABLE. THE LUMP SUM PAYMENT IS THE RESULT OF ADDITIONS TO THE PLAN AVERAGING $26,433 PER YEAR OVER 18 YEARS, AS WELL AS INVESTMENT GAINS OF APPROXIMATELY $316,259. BASED ON OUR UNDERSTANDING THAT THE RABBI TRUST WAS NOT TAXABLE INCOME TO BAILY SMITH UNTIL THE FUNDS WERE DISTRIBUTED WE DID NOT REPORT THE ANNAUL ADDITIONS TO THE PLAN ON THE PREVIOUSLY REPORTED ORGANIZATIONS FORMS 990.”
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 | false |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO PREACH THE GOSPEL OF CHRIST |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 158 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 1423 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 1581 |
| IRS990/AllAffiliatesIncludedInd | 0 | false |
| IRS990/AllOtherContributionsAmt | 0 | 407162 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1943 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 4679 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 6622 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | RONALD BLUE CO |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7706440500 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 2100 RIVEREDGE PARKWAY |
| IRS990/BooksInCareOfDetail/USAddress/City | 0 | ATLANTA |
| IRS990/BooksInCareOfDetail/USAddress/State | 0 | GA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 30328 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 62492 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 209729 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 87856 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 790701 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 878557 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 1775 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 1775 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CostOfGoodsSoldAmt | 0 | 8737 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 407162 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 6150 |
| IRS990/CYInvestmentIncomeAmt | 0 | 18539 |
| IRS990/CYOtherExpensesAmt | 0 | 92304 |
| IRS990/CYOtherRevenueAmt | 0 | 21013 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 28117 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -502180 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 878557 |
| IRS990/CYTotalExpensesAmt | 0 | 977011 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 474831 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 681 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 6132 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 6813 |
| IRS990/Desc | 0 | TO PREACH THE GOSPEL OF JESUS CHRIST THROUGH CRUSADES AND CONFERENCES, PRINTED AND TAPED MEDIA, AND OTHER APPROPRIATE METHODS. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DistributionToDonorInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 1 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/EscrowAccountInd | 0 | false |
| IRS990/ExcessBusinessHoldingsInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 846039 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 7925 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 7925 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 4065 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 4065 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 15815 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 15815 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282FiledCnt | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 50.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 776729 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | BAILEY SMITH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | CHARLES GERMANY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JIM LEE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | ROBERT HARRIS |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 101828 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | DIRECTOR/PRES. |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | SEC/DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/Form990TFiledInd | 0 | false |
| IRS990/FormationYr | 0 | 1991 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 1558 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 2132 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 4 |
| IRS990/GrantAmt | 0 | 6150 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 6150 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 6150 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 1558 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 132871 |
| IRS990/GrossReceiptsAmt | 0 | 614307 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 24585 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 3 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 0 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 0 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/TotalAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 3750 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 17250 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 14849 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 14849 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 0 |
| IRS990/InvestTaxExemptBondsInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 1 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 32524 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 10520 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 3707 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 36231 |
| IRS990/LegalDomicileStateCd | 0 | GA |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 130739 |
| IRS990/LicensedMoreThanOneStateInd | 0 | false |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingOtherInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO PREACH THE GOSPEL OF CHRIST |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1734075 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1231895 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 3690 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 3690 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 15848 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 15848 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NoncashContributionsAmt | 0 | 20000 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/TotalAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 29 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 262 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 291 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OnBehalfOfIssuerInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OrgFiledInLieuOfForm1041Ind | 0 | false |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 774012 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 760316 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | CONFERENCE EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 1 | ADMINISTRATIVE EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 2 | Postage and Shipping |
| IRS990/OtherExpensesGrp/Desc | 3 | TELEPHONE EXPENSES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 12000 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 500 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 14105 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 8757 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 4505 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 14105 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 12000 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 8757 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 5005 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Other investment income |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | Tax Exempt Interest |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 5164 |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 1 | 1 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 5164 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 1 |
| IRS990/OtherRevenueTotalAmt | 0 | 5165 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 0 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | BAILEY SMITH |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Real Evangelism Crusade |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 28117 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 28117 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 298984 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 11400 |
| IRS990/PYInvestmentIncomeAmt | 0 | 28762 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 100882 |
| IRS990/PYOtherRevenueAmt | 0 | 4897 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 53435 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 166926 |
| IRS990/PYTotalExpensesAmt | 0 | 279208 |
| IRS990/PYTotalRevenueAmt | 0 | 332643 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -502180 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 1734075 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 1231895 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 883301 |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
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| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | SPURGEON LIBRARY |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | BAILEY SMITH |
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| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | the housing allowance is designated by the board of directors at the beginning of each year. |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part I, Line 1a: Relevant information in regards to selections on 1a. |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Client Note 1 - OFFICER COMPENSATION REPORTED FOR 2013 FOR BAILEY SMITH INCLUDES A LUMP SUM PAYMENT FROM A NONQUALIFIED DEFERRED COMPENSATION PLAN OF $773,209. THE PLAN AND AN AFFILIATED RABBI TRUST WERE CREATED ON DECEMBER 30, 1996, AND THE PLAN WAS AMENDED ON MAY 1, 2006. WITH BOARD APPROVAL, AMOUNTS WERE ADDED ANNUALLY TO THE CONTRACTUAL OBLIGATION UNDER THE PLAN SUCH THAT MR. SMITH'S ANNUAL COMPENSATION, WHEN COMBINED WITH DEFERRED COMPENSATION AMOUNTS, WAS REASONABLE. THE LUMP SUM PAYMENT IS THE RESULT OF ADDITIONS TO THE PLAN AVERAGING $26,433 PER YEAR OVER 18 YEARS, AS WELL AS INVESTMENT GAINS OF APPROXIMATELY $316,259. BASED ON OUR UNDERSTANDING THAT THE RABBI TRUST WAS NOT TAXABLE INCOME TO BAILY SMITH UNTIL THE FUNDS WERE DISTRIBUTED WE DID NOT REPORT THE ANNAUL ADDITIONS TO THE PLAN ON THE PREVIOUSLY REPORTED ORGANIZATIONS FORMS 990. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE BOARD OF DIRECTORS WILL REVIEW THE 990 BEFORE IT IS FINALIZED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | BOARD OF DIRECTORS REVIEW AND MONITER ALL POTENTIAL CONFLICTS OF INTEREST IN A REGULAR AND TIMELY MANNER. OFFICERS AND BOARD MEMBERS ARE REQUIRED TO REPORT ANY POTENTIAL CONFLICTS AS SOON AS POSSIBLE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Compensation is reviewed annually by the Board of Directors and compared to the current market. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Board of Directors uses comparability data from similiar organizations and professionals to substantiate officer salaries. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Provided upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Client Note 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Line 11b: Form 990 Review Process |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Line 19: Other Organization Documents Publicly Available |
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Displayed year
2013 • Form 990Detailed filing. Detailed filing data is available for this year.