2024-11-14T17:03:07-05:00 2023-12-31 251714998 GUTHRIE BELCZYK & ASSOCIATES PC 1024 ROUTE 519 SUITE 200 EIGHTY FOUR PA 153302866 990 2023-01-01 251557108 CHILDREN'S BIBLE MINISTRIES OF SOUTHWESTERN PENNSYLVANIA INC CHIL 7249669157 381 WILLIS ROAD JEFFERSON PA 15344 BETH J WEAVER TREASURER 7249669157 2024-11-13 true false MICHAEL K WARNE CPA P01444150 7242239000 2024-11-14 2023 2024-10-15 13:58:12Z CAMP CORNERSTONE BETH J WEAVER 381 WILLIS ROAD JEFFERSON PA 15344 221567 false X WWW.CBMSWPA.ORG X 1992 PA WE DESIRE TO EVANGELIZE SCHOOL STUDENTS & ADULTS THROUGH RELEASED TIME BIBLE PROGRAM, CAMP, & THE MAILBOX CLUB; TEACHING & GUIDING THEM TO MATURITY IN OUR LORD JESUS CHRIST, PROVIDING TRAINING AND OPPORTUNITIES FOR CHRISTIAN SERVICE IN THE LOCAL CHURCH AND TO THE WORLD. 9 9 3 250300 0 155183 177695 32377 38006 606 99 1254 5573 189420 221373 0 0 55838 52753 0 0 182188 167009 238026 219762 -48606 1611 1225641 1227405 0 1225641 1227405 X WE DESIRE TO EVANGELIZE SCHOOL STUDENTS & ADULTS THROUGH RELEASED TIME BIBLE PROGRAM, CAMP, & THE MAILBOX CLUB; TEACHING & GUIDING THEM TO MATURITY IN OUR LORD JESUS CHRIST, PROVIDING TRAINING AND OPPORTUNITIES FOR CHRISTIAN SERVICE IN THE LOCAL CHURCH AND TO THE WORLD. false false 201535 38006 WE DESIRE TO EVANGELIZE SCHOOL STUDENTS & ADULTS THROUGH RELEASED TIME BIBLE PROGRAM, CAMP, & THE MAILBOX CLUB; TEACHING & GUIDING THEM TO MATURITY IN OUR LORD JESUS CHRIST, PROVIDING TRAINING AND OPPORTUNITIES FOR CHRISTIAN SERVICE IN THE LOCAL CHURCH AND TO THE WORLD. 201535 true true false false false false false false false false true false false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 5 0 3 true false false false false false false false false false false false false X 9 9 true false false false false false false true true false false true true true true false false false false false PA X BETH J WEAVER 7249669157 381 WILLIS ROAD JEFFERSON PA 15344 X BILL ANKROM DIRECTOR 1.00 X 0 0 0 BILL CROWE VICE PRESIDE 3.00 X X 0 0 0 CATHY GARBER SECRETARY 1.00 X X 0 0 0 CALEB RAMEY DIRECTOR 3.00 X 0 0 0 STEVEN RAMEY DIRECTOR 3.00 X 0 0 0 CHAD TEAGARDEN DIRECTOR 3.00 X 0 0 0 DONNA WAINE DIRECTOR 1.00 X 0 0 0 BETH J WEAVER TREASURER 10.00 X X 0 0 0 MARK WILLIS PRESIDENT 3.00 X X 0 0 0 JEFFREY DITTMER EXECUTIVE DI 35.00 X 0 0 0 false false false 177695 177695 PROGRAM FEES 900099 22351 22351 FACILITY USE INCOME 900099 15655 15655 38006 99 99 4015 194 3821 3821 CAMP STORE SALES 900099 1433 1433 MISC INCOME 900099 319 319 1752 221373 38006 5672 48704 48704 323 323 3726 3726 6500 6500 13195 5316 7879 22125 22125 4136 3679 457 37841 37463 378 9613 6923 2690 BIBLE CAMPS & RETREATS 49145 49145 RELEASED TIME 20535 20535 OTHER PROGRAM EXPENSES 3919 3919 219762 201535 18227 0 51601 77622 1593361 446633 1171211 1146728 2829 3055 1225641 1227405 0 0 X 1172181 1180640 53460 46765 1225641 1227405 1225641 1227405 1611 153 X true X false true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 374013 374013 897299 211371 685928 216724 188304 28420 105325 46958 58367 1146728 X SCHEDULE D, PAGE 3, PART X CHILDREN'S BIBLE MINISTRIES OF SOUTHWESTERN PENNSYLVANIA, INC. HAS ADOPTED FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740 ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES BY PRESCRIBING THE RECOGNITION THRESHOLD A TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. THE STANDARD ALSO PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATIONS, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSITION. MANAGEMENT HAS REVIEWED THE IMPACT OF ASC 740 ON THE ACCOMPANYING FINANCIAL STATEMENTS AND HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS AND THAT THERE IS NO MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. IN ADDITION, THERE WERE NO PENALTIES OR INTEREST RECOGNIZED IN THE STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS - MODIFIED CASH BASIS. THE MINISTRY'S ASC 740 EVALUATION WAS PERFORMED FOR THE TAX YEARS 2020 THROUGH 2023, WHICH ARE THE YEARS THAT REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND VARIOUS STATE AGENCIES AS OF DECEMBER 31, 2023. FORM 990 - ORGANIZATION'S MISSION WE DESIRE TO EVANGELIZE SCHOOL STUDENTS & ADULTS THROUGH RELEASED TIME BIBLE PROGRAM, CAMP, & THE MAILBOX CLUB; TEACHING & GUIDING THEM TO MATURITY IN OUR LORD JESUS CHRIST, PROVIDING TRAINING AND OPPORTUNITIES FOR CHRISTIAN SERVICE IN THE LOCAL CHURCH AND TO THE WORLD. FORM 990, PART VI LINE 15A - COMPENSATION OF TOP OFFICIAL THE EXECUTIVE DIRECTOR'S COMPENSATION IS DETERMINED BY THE SUPPORT DONATIONS SHE RAISES HERSELF FROM DONORS. THIS COMPENSATION AMOUNT IS NOT REVIEWED NOR APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 2 BETH J. WEAVER MARK WILLIS TREASURER DIRECTOR MOTHER-IN-LAW & SON-IN-LAW STEVEN RAMEY CALEB RAMEY DIRECTOR DIRECTOR FATHER AND SON FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 WILL BE PROVIDED TO TREASURER WHO WILL FORWARD COPIES TO OTHER BOARD MEMBERS FOR REVIEW BEFORE FILING. FORM 990, PAGE 6, PART VI, LINE 12C BOARD MEMBERS AND OFFICERS ARE REQUIRED TO INFORM BOARD OF DIRECTORS ON AN ANNUAL BASIS WHEN A CONFLICT OF INTEREST ARISES OR MAY CAUSE ISSUES. FORM 990, PAGE 6, PART VI, LINE 19 THE GOVERNING DOCUMENTS ARE MADE AVAILABLE TO PUBLIC UPON REQUEST.