Civic Intelligence

Explorer'S Bible Study Association

990 • Fiscal year 2016 • EIN 87-0400516

Sep 01, 2015 to Aug 31, 2016 • Filed on Nov 09, 2016

Organization ProfileWWW.EXPLORERBIBLESTUDY.ORG
P O Box 425Dickson, TN 37056

(615) 446-7316

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.22x

Higher debt load relative to assets than 83% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

88th percentile

0.25x

Higher debt load relative to revenue than 88% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

46th percentile

1.4%

Higher net margin than 46% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

97th percentile

$84,460

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 20.7% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

53rd percentile

3.3%

Faster asset growth than 53% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

55th percentile

3.9%

Faster revenue growth than 55% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets83rd percentile

Assets

Up

$460,671

Up $14,688 (+3.3%) from 2015

Net Assets

Up

$359,719

Up $5,747 (+1.6%) from 2015

Liabilities

Up

$100,952

Up $8,941 (+9.7%) from 2015

Revenue And Expenses
Liabilities / Revenue88th percentileNet Margin46th percentile

Revenue

Up

$408,463

Up $15,452 (+3.9%) from 2015

Expenses

Up

$402,716

Up $21,428 (+5.6%) from 2015

Net Income

Down

$5,747

Down $5,976 (-51%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth53rd percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $508,569Liabilities 2011: $167,321Net Assets 2011: $341,2482011Assets 2012: $487,912Liabilities 2012: $162,097Net Assets 2012: $325,8152012Assets 2013: $459,078Liabilities 2013: $118,927Net Assets 2013: $340,1512013Assets 2014: $486,601Liabilities 2014: $144,352Net Assets 2014: $342,2492014Assets 2015: $445,983Liabilities 2015: $92,011Net Assets 2015: $353,9722015Assets 2016: $460,671Liabilities 2016: $100,952Net Assets 2016: $359,7192016Assets 2017: $438,270Liabilities 2017: $66,663Net Assets 2017: $371,6072017Assets 2018: $454,719Liabilities 2018: $74,663Net Assets 2018: $380,0562018Assets 2019: $477,695Liabilities 2019: $22,401Net Assets 2019: $455,2942019Assets 2020: $630,587Liabilities 2020: $66,426Net Assets 2020: $564,1612020Assets 2021: $768,707Liabilities 2021: $33,247Net Assets 2021: $735,4602021Assets 2022: $901,380Liabilities 2022: $17,714Net Assets 2022: $883,6662022Assets 2023: $870,017Liabilities 2023: $15,392Net Assets 2023: $854,6252023Assets 2024: $875,642Liabilities 2024: $19,393Net Assets 2024: $856,2492024Assets 2025: $1,555,213Liabilities 2025: $12,181Net Assets 2025: $1,543,0322025

Highlighted filing

2016

Assets$460,671
Liabilities$100,952
Net Assets$359,719
Open 2016 Filing

Operations Trend

Revenue Growth55th percentile

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $346,2382011Expenses 2012: $350,7382012Expenses 2013: $358,1722013Revenue 2014: $367,681Expenses 2014: $365,583Net Income 2014: $2,0982014Revenue 2015: $393,011Expenses 2015: $381,288Net Income 2015: $11,7232015Revenue 2016: $408,463Expenses 2016: $402,716Net Income 2016: $5,7472016Revenue 2017: $425,521Expenses 2017: $413,633Net Income 2017: $11,8882017Revenue 2018: $400,183Expenses 2018: $391,734Net Income 2018: $8,4492018Revenue 2019: $485,271Expenses 2019: $410,033Net Income 2019: $75,2382019Revenue 2020: $478,011Expenses 2020: $369,144Net Income 2020: $108,8672020Revenue 2021: $551,642Expenses 2021: $380,343Net Income 2021: $171,2992021Revenue 2022: $497,542Expenses 2022: $349,336Net Income 2022: $148,2062022Revenue 2023: $322,950Expenses 2023: $351,991Net Income 2023: -$29,0412023Revenue 2024: $317,344Expenses 2024: $318,973Net Income 2024: -$1,6292024Revenue 2025: $1,042,664Expenses 2025: $379,147Net Income 2025: $663,5172025

Highlighted filing

2016

Revenue$408,463
Expenses$402,716
Net Income$5,747
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2015 to Aug 31, 2016
Signed
Nov 9, 2016
Return Version
2015v2.1
Gross Receipts
$408,463
Mission and Program Overview

Mission

Explorer's bible study is a non-denominational organization whose purpose is to invite all to a closer walk with god through in depth study of the bible. Courses are taught by volunteer teachers in community based classes.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$295,289$276,276▼ $19,013
Accounts Receivable$96,013$85,052▼ $10,961
Savings and Temporary Cash Investments$14,517$55,406▲ $40,889
Inventories for Sale or Use$38,116$43,375▲ $5,259
Cash and Non-Interest-Bearing Accounts$422$512▲ $90
Intangible Assets$1,626$50▼ $1,576
Total Assets$445,983$460,671▲ $14,688
Liabilities
Mortgage Notes Payable Secured by Investment Property$82,000$85,000▲ $3,000
Other Liabilities$5,604$12,869▲ $7,265
Accounts Payable and Accrued Expenses$4,407$3,083▼ $1,324
Total Liabilities$92,011$100,952▲ $8,941
Net Assets / Fund Balance
Unrestricted Net Assets$353,972$359,174▲ $5,202
Temporarily Rstr Net Assets-$545-
Total Net Assets Fund Balance$353,972$359,719▲ $5,747
Total Liabilities and Net Assets / Fund Balance$445,983$460,671▲ $14,688

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$124,827$280,634$405,461
Land$88,693-$88,693
Equipment$27,288$27,213$54,501
Buildings$35,468$6,449$41,917
Compensation and Service Providers
Top Officer Pay97th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jim GabrielsenPresidentFT$82,000$2,460$84,460
Gary RussellDirector of ClassFT$30,606$6,618$37,224

Board Members and Trustees

NameTitle
Carey HauensteinChairman
Beth FittsBoard Member
Bill HaysBoard Member
Micki HardingBoard Member
John HendricksSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$122,069
Program Service Revenue
$284,870
Investment Income
$32
Other Revenue
$1,492
All Other Contributions
$122,069
Change in Net Assets
$5,747

Audited Revenue Reconciliation

Revenue per Audited Statements
$408,463
Total Revenue per Audited Statements
$408,463
Total Revenue per Form 990
$408,463
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$226,485
Other Expenses$176,231
Total Fundraising Expense$4,658
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$87,800$40,474$495$128,769
Other Salaries and Wages$46,751$21,551$263$68,565
Conferences and Meetings$25,967$2,885-$28,852
Office Expenses$18,533$5,495$3,788$27,816
Depreciation Depletion$16,201$4,387-$20,588
Other Employee Benefits$10,239$4,720$58$15,017
Occupancy$10,373$2,671-$13,044
Payroll Taxes$8,235$3,796$46$12,077
Advertising$11,162--$11,162
Insurance$5,017$3,017-$8,034
Fees for Services Other-$7,693-$7,693
Other Expenses$1,530$1,272-$2,802
Interest$1,978$592-$2,570
Pension Plan Contributions$1,402$647$8$2,057
All Other Expenses$724$269-$993
Travel$668$74-$742
Total Functional Expenses$298,515$99,543$4,658$402,716

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$402,716
Total Expenses per Audited Statements$402,716
Total Expenses per Form 990$402,716
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Revenue$7,016
Other Accrued Liabilities$5,853
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Page 6, Part VI, Line 4

“SEE ATTACHED”

Form 990, Page 6, Part VI, Line 8B

“NOT APPLICABLE.”

Form 990, Page 6, Part VI, Line 11B

“A copy of the form 990 with all supporting schedules is e-mailed to all board members for review and comments prior to filing with the irs.”

Form 990, Page 6, Part VI, Line 12C

“The conflict of interest policy is monitored by the staff and reviewed annually by the board.”

Form 990, Page 6, Part VI, Line 15A

“The board of directors considers the budget without the ceo present and annually approves the salary.”

Form 990, Page 6, Part VI, Line 15B

“The ceo determines the salary for all the employees.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are made available on guidestar.org as well as to anyone who requests them from the explorer's bible study headquarters.”

Filing and Contact Details

Filer

Filer Name
EXPLORER'S BIBLE STUDY ASSOCIATION
EIN
87-0400516
Phone
6154467316
Address
P O BOX 425, DICKSON, TN 37056

Signing Officer

Name
Jim Gabrielsen
Title
President
Phone
6154467316
Signed
2016-11-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jim Gabrielsen
Formed
1973
Legal Domicile
Tn
Voting Board Members
7
Independent Board Members
5
Employees
5
Volunteers
120

Preparer

Firm
Blankenship CPA Group Pllc
Address
308 E COLLEGE ST, DICKSON, TN 37055
Preparer
Wm Michael Walters CPA
Phone
6154465106
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“Income tax status- explorer's bible study qualifies as a tax-exempt organization under section 501(c)(3) of the internal revenue code and, therefore, has no provision for federal or state income taxes. Accounting principles generally accepted in the united states of america require the organization's management to evaluate tax positions taken by the organization and recognize a tax liability (or asset) if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by the internal revenue service (irs). Management has analyzed the tax positions taken by the organization and has concluded that as of august 31, 2016, no uncertain positions are taken or are expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The organization is no longer subject to irs audit for the years ending before august 31, 2013.”

Raw XML AppendixShowing 400 of 471 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.

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IRS990/PensionPlanContributionsGrp/FundraisingAmt08
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IRS990/PensionPlanContributionsGrp/ProgramServicesAmt01402
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt022330
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt098770
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0ROYALTIES 12,845 SHIPPING INCOME 8,332 MISC INCOME 3,508
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0301584
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0295271
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0284741
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01460153
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt046
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt065
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt054
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0223
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IRS990ScheduleA/InvestmentIncomePYPct00.00000
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IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt04151
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt02511
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt06305
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt09861
IRS990ScheduleA/OtherIncome509Grp/TotalAmt024685
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
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IRS990ScheduleA/PublicSupportPY509Pct00.93040
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IRS990ScheduleA/Total509Grp/TotalAmt02027983
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0413983
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0391580
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02052891
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt035468
IRS990ScheduleD/BuildingsGrp/DepreciationAmt06449
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt041917
IRS990ScheduleD/EquipmentGrp/BookValueAmt027288
IRS990ScheduleD/EquipmentGrp/DepreciationAmt027213
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt054501
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt088693
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0124827
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IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0405461
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt07016
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt15853
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED REVENUE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OTHER ACCRUED LIABILITIES
IRS990ScheduleD/RevenueSubtotalAmt0408463
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0INCOME TAX STATUS- EXPLORER'S BIBLE STUDY QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND, THEREFORE, HAS NO PROVISION FOR FEDERAL OR STATE INCOME TAXES. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE ORGANIZATION'S MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE (IRS). MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT AS OF AUGUST 31, 2016, NO UNCERTAIN POSITIONS ARE TAKEN OR ARE EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ORGANIZATION IS NO LONGER SUBJECT TO IRS AUDIT FOR THE YEARS ENDING BEFORE AUGUST 31, 2013.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SEE ATTACHED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NOT APPLICABLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF THE FORM 990 WITH ALL SUPPORTING SCHEDULES IS E-MAILED TO ALL BOARD MEMBERS FOR REVIEW AND COMMENTS PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE CONFLICT OF INTEREST POLICY IS MONITORED BY THE STAFF AND REVIEWED ANNUALLY BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS CONSIDERS THE BUDGET WITHOUT THE CEO PRESENT AND ANNUALLY APPROVES THE SALARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE CEO DETERMINES THE SALARY FOR ALL THE EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS ARE MADE AVAILABLE ON GUIDESTAR.ORG AS WELL AS TO ANYONE WHO REQUESTS THEM FROM THE EXPLORER'S BIBLE STUDY HEADQUARTERS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalAssetsBOYAmt0445983

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$460,671
Liabilities
$100,952
Net assets
$359,719
Revenue
$408,463
Expenses
$402,716
Net income
$5,747
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.56$0.01$1.54$1.04$0.38$0.66
2024Detailed filing. Detailed filing data is available for this year.$0.88$0.02$0.86$0.32$0.32$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.87$0.02$0.85$0.32$0.35$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.90$0.02$0.88$0.50$0.35$0.15
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.77$0.03$0.74$0.55$0.38$0.17
2020Detailed filing. Detailed filing data is available for this year.$0.63$0.07$0.56$0.48$0.37$0.11
2019Detailed filing. Detailed filing data is available for this year.$0.48$0.02$0.46$0.49$0.41$0.08
2018Detailed filing. Detailed filing data is available for this year.$0.45$0.07$0.38$0.40$0.39$0.01
2017Summary only. Only limited summary data is available for this year.$0.44$0.07$0.37$0.43$0.41$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.46$0.10$0.36$0.41$0.40$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.45$0.09$0.35$0.39$0.38$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.49$0.14$0.34$0.37$0.37$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.12$0.34$0.36
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.49$0.16$0.33$0.35
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.17$0.34$0.35