Attach to Form 990 or Form 990-EZ.
Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
| (i)Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| Total | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .... | 14,944,337 | 14,504,140 | 16,053,572 | 17,344,635 | 16,530,644 | 79,377,328 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf....... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 14,944,337 | 14,504,140 | 16,053,572 | 17,344,635 | 16,530,644 | 79,377,328 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | 79,377,328 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 14,944,337 | 14,504,140 | 16,053,572 | 17,344,635 | 16,530,644 | 79,377,328 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 56,350 | 37,005 | 24,113 | 21,587 | 20,818 | 159,873 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 27,709 | 7,232 | 7,059 | 1,794 | 2,585 | 46,379 |
| 11 | Total support Add lines 7 through 10. | 79,583,580 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose...... | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513.. | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 6 | Total. Add lines 1 through 5. | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons... | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support (Subtract line 7c from line 6.) | 0 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e | Discount claimed for blockage or other factors (explain in detail in Part VI): | |||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| 7 | Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions) | |||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2014 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2014 |
(iii) Distributable Amount for 2014 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2014 from Section C, line 6 |
||||
|
2
Underdistributions, if any, for years prior to 2014 (reasonable cause required--see instructions) |
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| 3 Excess distributions carryover, if any, to 2014: | ||||
| a From 2009.......X | ||||
| b From 2010.......X | ||||
| c From 2011.......X | ||||
| d From 2012.......X | ||||
| e From 2013....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2014 distributable amount | ||||
|
i
Carryover from 2009 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2014 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2014 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2014, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
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|
6
Remaining underdistributions for 2014. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
||||
|
7 Excess distributions carryover to 2015. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a From 2010.......X | ||||
| b From 2011.......X | ||||
| c From 2012.......X | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| Pt II Ln 10 | OTHER INCOME PART II, LINE 10 DESCRIPTION: COBRA ADMINISTRATIVE FEE REVENUE 2010: 38. 2011: 0. 2012: 0. 2013: 11. 2014: 0. DESCRIPTION: MISCELLANEOUS REVENUE 2010: 211. 2011: 5516. 2012: 5187. 2013: 524. 2014: 788. DESCRIPTION: PHOTOCOPYING/PRINTING REIMBURSEMENT BOX 2010: 344. 2011: 199. 2012: 183. 2013: 112. 2014: 150. DESCRIPTION: POSTAGE REIMBURSEMENT BOX 2010: 592. 2011: 764. 2012: 811. 2013: 652. 2014: 592. DESCRIPTION: REFUND FROM CLASS ACTION SETTLEMENT 2010: 25286. 2011: 0. 2012: 0. 2013: 0. 2014: 0. DESCRIPTION: REWARDS POINTS REDEEMED 2010: 178. 2011: 0. 2012: 61. 2013: 0. 2014: 0. DESCRIPTION: VOLUNTEER LUNCH REIMBURSEMENT 2010: 1060. 2011: 753. 2012: 817. 2013: 495. 2014: 1055. |
| Software ID: | 14000261 |
| Software Version: |
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| Pt VI, Line 2 | Board President, John MacArthur, is related to Board Treasurer Matt MacArthur (son), and Board member, Mark MacArthur (son). |
| Pt VI, Line 4 | The bylaws were amended to provide the following "significant" changes: (1) one board member will be appointed by Grace Community Church of the Valley (GCC) and may only be removed or replaced by GCC; (2) The bylaws may be altered, amended, or repealed and new bylaws adopted by a vote of three quarters of the GTY directors then in office. The articles of incorporation were amended to provide that upon dissolution, the remaining assets of Grace to You will be distributed to GCC. |
| Pt VI, Line 7a | Grace Community Church of the Valley may appoint, remove, or replace one member of the board of directors of Grace to You. |
| Pt VI, Line 11b | The final Form 990 is distributed to all members of the Board, as well as members of the Audit Committee by email. Also, prior to the filing of the form, it is reviewed by the CFO, the Managing Director, and the independent auditors. |
| Pt VI, Line 12c | The organization's management constantly monitors for any conflicts of interest that may arise in the normal course of business. Board members, managers, and supervisors sign the conflict of interest policy annually which requires disclosure to the Secretary of the Board (or for employees, the Managing Director) of a) any relationships which may create a conflict of interest and b) any conflicts with respect to a particular transaction. A questionnaire is used to facilitate this disclosure. The board is informed of all potential or actual conflicts that are disclosed. Parties with a conflict of interest are prohibited from participating in the consideration of, or voting on, the transaction, although they can be asked to provide information to the Board. |
| Pt VI, Line 15a | The organization engages an independent compensation study periodically to guide the independent members of the Board of Directors in their determination of executive compensation. The Board uses the study to guide their setting of compensation, and their deliberations and decisions are documented in the Board minutes. The study covers all officers, key employees, and highest-compensated employees. No parties with a conflict of interest are part of a compensation decision. During the tax year, the most recent study available was conducted in October 2012, but a new study was conducted in October 2015. No change was made to the president's base compensation during the tax year, and the most recent increase in his base compensation prior to the tax year was in 2010. |
| Pt VI, Line 15b | The same process is followed for the Executive Director/Board Secretary as indicated in the answer for Part VI, Line 15a above, except that in 2014 a length-of-service award was paid that did not follow this process. Nevertheless, the compensation remained within the range considered reasonable in the compensation study conducted in October 2012. |
| Pt VI, Line 19 | The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. The most recent audited financial statement is also available on the orgainzation's website. |
| Other | PART VII, LINE 1A, COLUMN B: GRACE TO YOU EXISTS TO EXPOSE JOHN MACARTHUR'S BIBLE TEACHING TO AS WIDE AN AUDIENCE AS POSSIBLE. JOHN MACARTHUR IS ONE OF THE NATION'S FOREMOST CHRISTIAN BIBLE EXPOSITORS. THE CONTENT HE CREATES INCLUDES SERMONS, BOOKS, RADIO PROGRAMS, TV PROGRAMS, AS WELL AS MATERIAL FOR DISTRIBUTION THROUGH THE INTERNET. HE ALSO REPRESENTS GRACE TO YOU IN PUBLIC APPEARANCES AROUND THE WORLD.PASTOR MACARTHUR IS THE PRESIDENT OF GRACE TO YOU. HIS CONTRIBUTION TO THE MINISTRY REPRESENTS A FULL TIME COMMITMENT. BECAUSE HE IS A CONTENT CREATOR, WHICH REQUIRES RESEARCH, STUDY, AND WRITING IN VARYING AMOUNTS EACH WEEK BASED ON PUBLISHING, BROADCASTING, AND SPEAKING DEMANDS, AND HE REPRESENTS THE ORGANIZATION WHEREVER HE APPEARS IN PERSON, ON MIC, OR ON CAMERA, IT IS NOT POSSIBLE TO IDENTIFY AN EXACT NUMBER OF HOURS HE WORKS EVERY WEEK ON BEHALF OF GRACE TO YOU-BUT THE ESTIMATE OF 29.9 HOURS/WEEK IS CONSIDERED A REASONABLE, IF CONSERVATIVE, WAY OF QUANTIFYING IN HOURS THE SCOPE OF HIS SERVICES TO GRACE TO YOU. |
| Other | PART IX, LINE 6: AMBASSADOR ADVERTISING AGENCY, BASED IN IRVINE, CALIFORNIA, HAS BEEN GRACE TO YOU'S AGENCY OF RECORD SINCE THE MID-1980S. AMBASSADOR REPRESENTS GRACE TO YOU BOTH TO DOMESTIC AND SELECT INTERNATIONAL RADIO STATIONS AND NETWORKS. IN ADDITION TO FIELDING INQUIRIES FROM RADIO STATIONS INTERESTED IN CARRYING "GRACE TO YOU," AMBASSADOR ADVISES THE MINISTRY ON STATION AND PROGRAMMING DECISIONS, NEGOTIATES AIRTIME RATES ON BEHALF OF THE MINISTRY, AND PROVIDES PROMOTIONAL AND SYNDICATION SERVICES FOR ALL GRACE TO YOU RADIO PRODUCTS. AMBASSADOR IS A MAJOR PLAYER IN CHRISTIAN MEDIA CIRCLES, REPRESENTING NOT ONLY GRACE TO YOU BUT MORE THAN A DOZEN OTHER MEDIA MINISTRIES. THE SERVICES THEY PROVIDE THOSE MINISTRIES ARE SIMILAR TO WHAT THEY PROVIDE FOR GRACE TO YOU.AMBASSADOR'S FOUNDER PREVIOUSLY SERVED ON GRACE TO YOU'S BOARD WITHIN THE LAST 5 YEARS, AND HIS CHILDREN ARE "GREATER THAN 35% OWNERS," WHICH MEANS AMBASSADOR ADVERTISING AGENCY IS A "DISQUALIFIED PERSON." GRACE TO YOU PAID AMBASSADOR $4,014,460 DURING THE FISCAL YEAR, OF WHICH $581,975 WAS FOR SERVICES RENDERED BY AMBASSADOR TO GRACE TO YOU AND $3,432,485 WAS PAID BY THEM TO RADIO STATIONS AND MEDIA OUTLETS ON OUR BEHALF AS OUR AGENT. ACCORDINGLY, $581,975 IS INCLUDED IN THE AMOUNT REPORTED ON LINE 6 OF PART IX FOR SERVICES RENDERED, $3,366,185 IS INCLUDED IN THE AMOUNT REPORTED ON LINE 24A OF PART IX AS RADIO AIRTIME, AND $66,300 IS INCLUDED IN THE AMOUNT REPORTED ON LINE 24D OF PART IX FOR INTERNET RADIO. |
| Other | Part IX, Line 24a: See note for Part IX, Line 6 |
| Other | Part IX, Line 24d: See note for Part IX, Line 6 |
| Pt XI | Line 9: Unrealized gain on cash value of key man life insurance policy. |
| Form 990, Part III, Line 4d | OTHER PROGRAM SERVICES. 2013586. 953000. 0. |
| Form 990, Part IX, Line 24f | BAD DEBT 421. 0. 421. 0. LATE PAYMENT PENALTIES 20. 0. 20. 0. |
| Software ID: | 14000261 |
| Software Version: |