Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (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) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 417,562 | 534,721 | 378,739 | 415,958 | 422,569 | 2,169,549 |
| 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 | 417,562 | 534,721 | 378,739 | 415,958 | 422,569 | 2,169,549 |
| 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).. | 93,254 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 2,076,295 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 417,562 | 534,721 | 378,739 | 415,958 | 422,569 | 2,169,549 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 442 | 538 | 902 | 525 | 494 | 2,901 |
| 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.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | 2,172,450 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (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.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (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 | ||||
| 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 2018 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-2018 |
(iii) Distributable Amount for 2018 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2018 from Section C, line 6 |
||||
|
2
Underdistributions, if any, for years prior to 2018 (reasonable cause required-- explain in Part VI). See instructions. |
||||
| 3 Excess distributions carryover, if any, to 2018: | ||||
| a From 2013....... | ||||
| b From 2014....... | ||||
| c From 2015....... | ||||
| d From 2016....... | ||||
| e From 2017....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2018 distributable amount | ||||
|
i
Carryover from 2013 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2018 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2018 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2018, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
6
Remaining underdistributions for 2018. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
7 Excess distributions carryover to 2019. Add lines 3j and 4c. |
||||
| 8 Breakdown of line 7: | ||||
| a Excess from 2014...... | ||||
| b Excess from 2015..... | ||||
| c Excess from 2016..... | ||||
| d Excess from 2017..... | ||||
| e Excess from 2018..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|
| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 6 | PER BYLAWS, ARTICLE I- MEMBERSHIP SECTION 1: ANY PERSON MAY BECOME A MEMBER OF BIBLE HELPS IF HE SUBSCRIBES TO THE PURPOSES OF THE ORGANIZATION, AND IS IN BASIC HARMONY WITH THE BIBLICAL STANDARDS PROMOTED IN THE PUBLISHED LITERATURE. MEMBERSHIP IN THE ORGANIZATION IS A KIND OF CONTINUING SPIRTUAL UNITY AMONG THOSE OF SIMILAR CONVICTION. ARTICLE 2: EACH MEMBER SHALL BE ENTITLED TO ONE VOTE AT THE MEETINGS OF THE MEMBERSHIP. |
| FORM 990, PAGE 6, PART VI, LINE 7A | THE BOARD OF DIRECTORS IS COMPOSED OF EIGHT (8) PERSONS- SIX OF WHOM ARE ELECTED BY THE MEMBERSHIP, AND SHALL HAVE A SIX YEAR TENURE. TWO MEMBERS SHALL BE ELECTED BIENNIALLY TO THE BOARD OF DIRECTORS AT A REGULAR MEETING OF THE MEMBERSHIP. VACANCIES ON THE BOARD OF DIRECTORS SHALL BE FILLED BY THE REMAINING DIRECTORS. A BALLOT OF NOMINEES FOR THE ELECTION OF NEW BOARD MEMBERS, WHEN TERMS EXPIRE, SHALL BE PREPARED BY THE FUNCTIONING BOARD OF DIRECTORS. SUGGESTIONS FOR NOMINEES MAY BE GIVEN TO THE BOARD OF DIRECTORS AT LEAST ONE MONTH PRIOR TO ELECTIONS, FOR CONSIDERATION. |
| FORM 990, PAGE 6, PART VI, LINE 11B | IT IS THE POLICY OF BIBLE HELPS THAT THE BOARD MEMBERS REVIEW THE IRS FORM 990 OR 990EZ THAT IS FILED ON THE ORGANIZATION'S BEHALF BEFORE IT IS FILED WITH THE IRS EACH YEAR. THE EDITOR OR PERSON ACTING IN THE PLACE THEREOF SHALL SUBMIT A COPY OF IRS FORM 990 OR 990EZ TO EACH MEMBER OF THE BOARD OF DIRECTORS AT LEAST 10 DAYS BEFORE IT IS FILED WITH THE IRS. THE MEANS OF DELIVERY SHALL BE BY HARD COPY TO EACH DIRECTOR'S MAILING ADDRESS, OR BY EMAIL TO EACH DIRECTOR'S EMAIL ADDRESS, OR BY OTHER SUITABLE MEANS. |
| FORM 990, PAGE 6, PART VI, LINE 12C | DISCLOSURE: UPON EMPLOYMENT WITH BIBLE HELPS OR BEING ELECTED AS A BIBLE HELPS BOARD MEMBER, THE EMPLOYEE OR MEMBER WILL PROVIDE DISCLOSURE OF ANY INTERESTS, MEMBERSHIPS, OR OTHER RELATIONSHIPS THAT COULD POSSIBLY LEAD TO A CONFLICT OF INTEREST. UPDATES: STAFF MEMBERS AND BOARD MEMBERS WILL BE PRESENTED WITH THIS POLICY ON AN ANNUAL BASIS AND GIVEN AN OPPORTUNITY TO REVIEW THE ABOVE- MENTIONED DISCLOSURE IN ORDER TO PROVIDE ANY NECESSARY UPDATES. INTERIM UPDATES ARE ENCOURAGED AS NECESSARY. |
| FORM 990, PAGE 6, PART VI, LINE 15A | COMPENSATION FOR THE EDITOR (OR EQUIVALENT POSITION) AND/OR OTHER OFFICERS IS SET BY THE BIBLE HELPS BOARD OF DIRECTORS, AND IS BASED UPON SEVERAL FACTORS: -PAST SALARY LEVEL -ANNUAL COST-OF-LIVING INCREASE GENERALLY GIVEN TO OTHER MEMBERS OF THE STAFF -COMPARATIVE COMPENSATION OF EXECUTIVES FROM SIMILAR ORGANIZATIONS, BOTH FOR-PROFIT AND NONPROFIT. THE COMPLETED 990S FROM OTHER, SIMILAR, NONPROFIT ORGANIZATIONS PROVIDE A RESOURCE FOR THIS PURPOSE. -SEEKS TO BALANCE THE ABILITY TO ATTRACT COMPETENT STAFF PERSONS TO ACCOMPLISH NEEDED ASSIGNMENTS WHILE RECOGNIZING THAT THIS IS A MINISTRY OPERATING ON FREE-WILL DONATION. -THE BIBLE HELPS BOARD OF DIRECTORS REVIEWS THE COMPENSATION OF ALL STAFF PERSONS ANNUALLY. ALL DECISIONS SHALL BE DOCUMENTED IN THE MINUTES OF THE BOARD OF DIRECTORS. -PREVAILING MARKET SALARIES WILL BE DETERMINED ANNUALLY IN ORDER TO ADJUST COMPENSATION, FUNDS ALLOWING. ONE SUCH SOURCE WOULD BE AN ONLINE SALARY SERVICE, MAKING SURE THE RATES ARE FOR NONPROFITS. IF THAT IS NOT POSSIBLE, SEE IF THE SALARY SERVICE PROVIDES INFORMATION REGARDING HOW TO ADJUST THE RATE INFORMATION FOR NONPROFITS- OR USE ANOTHER SALARY SERVICE. -POSITIONS WILL BE COMPENSATED AT 85-110% OF MEDIAN RATE FOR LIKE POSITIONS IN A SIMILARLY SIZED NONPROFIT ORGANIZATION IN THE AREA, OR ADJUSTED TO THE COST OF LIVING FOR THAT AREA. HAVING A RANGE OF POSSIBLE COMPENSATIONS ALLOWS FOR DIFFERENCES IN CANDIDATE'S BACKGROUND/EXPERIENCES AND PERFORMANCE. -THE BIBLE HELPS BOARD OF DIRECTORS IS RESPONSIBLE FOR SETTING THE COMPENSATION GUIDELINES. THE BOARD OF DIRECTORS WILL GENERALLY CONSULT WITH THE EDITOR (OR SIMILAR OFFICER) WHEN DETERMINING RATES OF PAY FOR STAFF PERSONS. -BENEFITS ARE A PART OF THE COMPENSATION PACKAGE. HEALTH COVERAGE, VACATION AND OTHER DAYS OFF, RETIREMENT, AND OTHER BENEFITS ARE A PART OF THE OVERALL PACKAGE. -THE IRS REQUIRES THAT A PUBLIC CHARITY MAY NOT PROVIDE MORE THAN A REASONABLE COMPENSATION FOR SERVICE RENDERED. REASONABLE COMPENSATION IS DETERMINED WITH RESPECT TO THE MARKET VALUE OF THE SERVICES PERFORMED AND DEPENDS UPON THE CIRCUMSTANCES OF THE CASE. |
| FORM 990, PAGE 6, PART VI, LINE 15B | COMPENSATION FOR THE EDITOR (OR EQUIVALENT POSITION) AND/OR OTHER OFFICERS IS SET BY THE BIBLE HELPS BOARD OF DIRECTORS, AND IS BASED UPON SEVERAL FACTORS: -PAST SALARY LEVEL -ANNUAL COST-OF-LIVING INCREASE GENERALLY GIVEN TO OTHER MEMBERS OF THE STAFF -COMPARATIVE COMPENSATION OF EXECUTIVES FROM SIMILAR ORGANIZATIONS, BOTH FOR-PROFIT AND NONPROFIT. THE COMPLETED 990S FROM OTHER, SIMILAR, NONPROFIT ORGANIZATIONS PROVIDE A RESOURCE FOR THIS PURPOSE. -SEEKS TO BALANCE THE ABILITY TO ATTRACT COMPETENT STAFF PERSONS TO ACCOMPLISH NEEDED ASSIGNMENTS WHILE RECOGNIZING THAT THIS IS A MINISTRY OPERATING ON FREE-WILL DONATION. -THE BIBLE HELPS BOARD OF DIRECTORS REVIEWS THE COMPENSATION OF ALL STAFF PERSONS ANNUALLY. ALL DECISIONS SHALL BE DOCUMENTED IN THE MINUTES OF THE BOARD OF DIRECTORS. -PREVAILING MARKET SALARIES WILL BE DETERMINED ANNUALLY IN ORDER TO ADJUST COMPENSATION, FUNDS ALLOWING. ONE SUCH SOURCE WOULD BE AN ONLINE SALARY SERVICE, MAKING SURE THE RATES ARE FOR NONPROFITS. IF THAT IS NOT POSSIBLE, SEE IF THE SALARY SERVICE PROVIDES INFORMATION REGARDING HOW TO ADJUST THE RATE INFORMATION FOR NONPROFITS- OR USE ANOTHER SALARY SERVICE. -POSITIONS WILL BE COMPENSATED AT 85-110% OF MEDIAN RATE FOR LIKE POSITIONS IN A SIMILARLY SIZED NONPROFIT ORGANIZATION IN THE AREA, OR ADJUSTED TO THE COST OF LIVING FOR THAT AREA. HAVING A RANGE OF POSSIBLE COMPENSATIONS ALLOWS FOR DIFFERENCES IN CANDIDATE'S BACKGROUND/EXPERIENCES AND PERFORMANCE. -THE BIBLE HELPS BOARD OF DIRECTORS IS RESPONSIBLE FOR SETTING THE COMPENSATION GUIDELINES. THE BOARD OF DIRECTORS WILL GENERALLY CONSULT WITH THE EDITOR (OR SIMILAR OFFICER) WHEN DETERMINING RATES OF PAY FOR STAFF PERSONS. -BENEFITS ARE A PART OF THE COMPENSATION PACKAGE. HEALTH COVERAGE, VACATION AND OTHER DAYS OFF, RETIREMENT, AND OTHER BENEFITS ARE A PART OF THE OVERALL PACKAGE. -THE IRS REQUIRES THAT A PUBLIC CHARITY MAY NOT PROVIDE MORE THAN A REASONABLE COMPENSATION FOR SERVICE RENDERED. REASONABLE COMPENSATION IS DETERMINED WITH RESPECT TO THE MARKET VALUE OF THE SERVICES PERFORMED AND DEPENDS UPON THE CIRCUMSTANCES OF THE CASE. |
| FORM 990, PAGE 6, PART VI, LINE 19 | ALL INFORMATION IS AVAILABLE UPON REQUEST. |
| Software ID: | |
| Software Version: |