2024-11-06T17:23:56+00:00 2023-12-31 363990892 Capin Crouse LLP 1255 Lakes Parkway Suite 105 Lawrenceville GA 30043 990 2023-01-01 570334023 The Baptist Courier BAPT 8642328736 100 Manly Street Greenville SC 29601 Charles J Robinson Sr Editor & President 8042328736 2024-11-06 true Luke Burnett P01079018 5055022746 2024-11-06 2023 2024-10-15 13:58:12Z Charles J Robinson Sr 100 Manly Street Greenville SC 29601 2913709 false X http://baptistcourier.com X 1939 SC Source of information & inspiration to Baptists of SC through the publishing of a magazine. 15 15 8 15 136539 0 172801 166023 495038 414504 259331 161879 6254 3134 933424 745540 0 0 0 0 544828 564999 0 0 0 395521 451660 940349 1016659 -6925 -271119 4653847 4913741 124377 138343 4529470 4775398 Provide a vital link to the work of Southern Baptists who labor in His Name, encouraging all to be doers just hearers of the Word by equipping South Carolina Baptists with knowledge of denominational news & events occurring across the state, nation, & world. false false 719453 0 277965 The Courier publishes news and features about the ministries of the South Carolina Baptist Convention and the Southern Baptist Convention. The Courier reaches the homes of approximately 20,000 Baptists in South Carolina in its print edition and approximately 30,000 online readers each month through the website. 719453 true true false false false false false false false true true false false false false true false false false false false false false false false false false false true false false false false false false false false false false false false false true false false false true 36 0 true 8 true true true false false false false false false false false false false false X 15 15 false false false false false true true true true false false true true true true true true true true false SC X Charles J Robinson Sr 8642328736 100 Manly Street Greenville SC 29602 Dr Ben Davis Board Vice-Chariman 0.5 X X 0 0 0 Hannah Miller Secretary 0.5 X X 0 0 0 Wes Church Board Chairman 0.5 X X 0 0 0 Celeste Toole Trustee 0.5 X 0 0 0 Davey Hiott Trustee 0.5 X 0 0 0 Debbie Grooms Trustee 0.5 X 0 0 0 Dee McCraw Trustee 0.5 X 0 0 0 Delano McMinn Trustee 0.5 X 0 0 0 Dr Dwight Easler Trustee 0.5 X 0 0 0 Dr Emerson Shipe Trustee 0.5 X 0 0 0 Dr Tim Clark Trustee 0.5 X 0 0 0 Eddie Fulmer Trustee 0.5 X 0 0 0 Rev Jerry Gray Trustee 0.5 X 0 0 0 Rev Tommy Kelly Trustee 0.5 X 0 0 0 Steve Crowe Trustee 0.5 X 0 0 0 Charles J Robinson Sr Editor & President 40.0 X 87543 0 68258 Christopher G Holliday Chief Financial Officer 40.0 X 72311 0 26193 James R Gray Editor & President (Part Year) 40.0 X 14425 0 16626 174279 0 111077 0 false true false Martin Printing Co PO Box 69 Easley SC 29642 Printing of Monthly Magazine 115084 1 162850 3173 166023 Subscriptions 900099 230019 230019 Advertising 513120 136539 136539 Book Publishing 900099 47946 47946 0 0 0 0 414504 109648 109648 0 0 2220400 2168169 52231 0 52231 52231 3134 0 0 3134 3134 745540 277965 136539 165013 285356 186852 98504 229619 160733 68886 11516 8061 3455 15906 11134 4772 22602 15821 6781 13800 13800 62760 62760 0 0 0 0 2675 1873 802 12823 9136 3687 6809 5116 1693 20229 15857 4372 10577 5210 5367 9013 5408 3605 8712 5227 3485 Printing and Circulation 266170 266170 Repairs and Maintenance 10392 6235 4157 Contingency Reserve-Relocation Cost 27700 16620 11080 0 0 0 0 1016659 719453 297206 0 49371 33425 155544 176504 15464 21789 0 0 0 0 6021 5960 942760 746943 182815 195817 3560328 3739835 684304 740411 0 0 0 4653847 4913741 31597 49418 92780 88925 0 0 0 0 124377 138343 X 4523310 4771688 6160 3710 4529470 4775398 4653847 4913741 -271119 517047 0 X false true X true false X X 1 South Carolina Baptist Convention 570360087 1 true 0 0 1 0 0 true false false false false false false false false false false false false false false true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 99713 99713 516872 447164 69708 326175 299779 26396 195817 Debt Securities 465018 Limited Partnership Investment 275393 740411 1204401 517047 0 517047 687354 58186 0 58186 745540 958473 0 0 958473 58186 0 58186 1016659 X true true X X X false false false false false false false false false Charles J Robinson Sr Editor & President 86218 0 0 0 1325 0 12500 0 55758 0 155801 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use Pursuant to Internal Revenue Code Section 107, ministerial housing allowances are provided for qualifying ministerial employees. This is not included in taxable compensation. A minister's housing allowance is designated annually as part of compensation for James R. Gray, Editor & President (Part-Year) and Charles J. Robinson Sr., Editor & President (Current). Form 990, Part VI, Line 1a Delegate broad authority to a committee The Executive Committee of the board is made up of the Board Chair, Vice Chair, Secretary, and two other members of the board. The Executive Committee has the authority to act on behalf of the board to the extent specified by the board. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body The governing body of The Baptist Courier is vested in a Board of Trustees, elected by the South Carolina Baptist Convention in the manner and for the terms prescribed in the charter of the institution, in accordance with the action of the Convention. The South Carolina Baptist Convention is an association of cooperating churches which meets annually for two days to conduct Convention business. Each church that contributes to the Cooperative Program and adheres to the Baptist Faith and Message 2000 is allowed to send a delegation of messengers to the annual meeting. Messengers register in advance and credentials are issued (including voting ballots) to qualified messengers. The Messengers elect the trustees of The Baptist Courier. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders The Messengers to the South Carolina Baptist Convenation must approve all changes or amendments to the organization's Articles of Incorporation, approve dissolution of the corporation or any merger and approve the sale, lease, exchange or disposal of all or substantially all of the organization's property. Form 990, Part VI, Line 11b Review of form 990 by governing body Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy The organization requires all officers and board members to annually complete and sign a conflict of interest questionnaire. The Executive Committee is responsible for reviewing the signed statements and ensuring that interested persons are in compliance with the conflict of interest policy. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. Form 990, Part VI, Line 15a Process to establish compensation of top management official The Compensation Committee assesses the compensation of the President/Editor annually to determine the reasonableness and competitiveness of compensation; comparability data is used; this approval is documented in the board minutes. Form 990, Part VI, Line 15b Process to establish compensation of other employees The President/Editor sets the salary and benefits of the other officers, using comparability data. Further, the President/Editor consults with the compensation committee during this annual process. The independent Board of Trustees approves the officers' compensation annually; this approval is documented in the board minutes. Form 990, Part VI, Line 19 Required documents available to the public The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue - Total Revenue: 3134, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 3134; Form 990, Part VII, Section A, Line 1a: Compensation reported in Part VII, column D and Schedule J, Part II, column B is the amount reported on the individual's W-2, box 1 or 5 (whichever amount is greater) per the IRS instructions. In the case of minister's compensation when box 5 of the W-2 is not applicable, box 1 compensation is used. Employee deferrals to qualified retirement plans are normally captured in box 5, not box 1 of Form W-2. For reporting purposes we have included the minister's retirement plan deferrals in Part VII, column F and Schedule J, Part II, column C. South Carolina Baptist Convention 190 Stoneridge Drive Columbia SC 29210 570360087 Association of Southern Baptist Churches SC 501(c)(3) 1 NA false The Baptist Foundation of South Carolina 190 Stoneridge Drive Columbia SC 29210 570348054 Institution of SCBC designated for the management of trust funds SC 501(c)(3) 1 South Carolina Baptist Convention false false false true false false false false false false false false false false false false false false false false