Biblical Counseling and Training FY2020 filing

IRS exemption revoked

Jackson, MSUnknown exempt organization EIN 46-3776683Revenue $303K in FY2020Latest return filed Nov 15, 2022

On file with the IRSbctministries.com1501 Lakeland Drive Suite 300 · Jackson, MS

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To teach individuals how to apply the wisdom and depth of the bible's grace-centered message to the problems of daily living; and through various means, work to restore chirst to Counseling and christ-centered Counseling to the church.

58¢ of each $1 spent went to programs.
$223K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

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FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
Concern: the IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2021
latest Form 990
Concern: the latest return is for FY2021, 5 tax years back; more than 4 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 2
filings with a surplus
Average surplus $5K a year · 1% of revenue · last 2 filings
Worth a look: a surplus in 1 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
58%
of spending
Worth a look: 58% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$223K
to officers and key staff · 61% of spending
Concern: pay to officers and key staff is 61% of spending; over 30%.
Pt VII · Sec A
<1 mo
of spending, in cash
Worth a look: 0.7 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $10K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$58K
210% of total assets
Concern: liabilities are 210% of assets; over 80%.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$303K
Spent
$364K
To programs
58%
Net assets
−$30K
By yearFY2020–FY2021
Revenue
$303K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$303K
FY2021$444K
Expenses
$364K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$364K
FY2021$374K
Net assets
−$30K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020−$30K
FY2021$40K

From the FY2020 Form 990 · see the original

990 PDF Claim
IRS revoked this organization's tax-exempt status on May 15, 2025
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2021) →

Is it real?

No. The IRS revoked its tax exemption. Latest filing on record: FY2021.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

58 cents of each dollar spent went to programs.

Program services 58% · $212K Management & general 31% · $114K Fundraising 10% · $37K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

11 people listed on the 990; $223K paid to officers and key staff.

Part VII, Section A · reportable compensation
President &
$157,140Pt VII · Sec A
Dir. and Cou
$65,600Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Bd of Direct
$0Pt VII · Sec A
Vice Chairma
$0Pt VII · Sec A
$0Pt VII · Sec A
Chairman
$0Pt VII · Sec A
Bd of Direct
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2021FY2020
Chase Maxey$162,902$157,140
David Elston$69,600$65,600

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Biblical Counseling and Training executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Teaches applying Bible's grace to daily problems, restoring Christ to counseling.

Questions for Biblical Counseling and Training

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1 program · $212K · in their own filed words · FY2020
01

To teach individuals how to apply the wisdom and depth of the bible's grace-centered message to the problems of daily living; and through various means, work to restore christ to counseling and christ-centered counseling to the church.

$212Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2021
Total grants receivedfrom 1 funder$10K

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$303K
Ln 12
Gifts and grantsLn 1h$229K
Fees for servicesLn 2g$74K
Investment incomeLn 3$25
Money outPt IX
$364K
Ln 25
Programscol B$212K
Managementcol C$114K
Fundraisingcol D$37K
Owns and owesPt X
−$30K
net assets · Ln 32
Cash and savingsLn 1–2$21K
Total assetsLn 16$28K
LiabilitiesLn 26$58K
PeoplePt VI, VII
11
listed · VII A
PaidVII A2
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$229K
Fees for servicesLn 2g$74K
Investment incomeLn 3$25
Total revenueLn 12$303K
Assets in detailPt X, end of year
CashLn 1$21K
Cash and savings togetherLn 1–2$21K
Land, buildings, equipmentLn 10c$6K
Total assetsLn 16$28K
LiabilitiesLn 26$58K
Net assetsLn 32−$30K
OperationsPt I, VI
EmployeesI 53
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$32K$21K
Land, buildings, equipmentLn 10c$6K$6K
Total assetsLn 16$37K$28K
LiabilitiesLn 26$7K$58K
Net assetsLn 32$30K−$30K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$247K$148K$74K$25K
Other salaries and wagesLn 7$27K$16K$8K$3K
Other employee benefitsLn 9$5K$3K$2K$542
Payroll taxesLn 10$20K$12K$6K$2K
Accounting feesLn 11c$3K$3K
Other fees for servicesLn 11g$7K$5K$3K
Advertising and promotionLn 12$4K$747$3K
Office expensesLn 13$13K$5K$6K$1K
OccupancyLn 16$16K$12K$4K
TravelLn 17$10K$6K$2K$2K
Depreciation, depletion and amortizationLn 22$2K$2K
Other expenses (24a–d)Ln 24$10K$4K$5K$830
Total functional expensesLn 25$364K$212K$114K$37K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2021 LatestFiled with the IRS Nov 15, 2022 $444K$374K$71K$40K 990 PDF
FY2020 ViewingFiled with the IRS Aug 31, 2021 $303K$364K−$61K−$30K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants J · Pay O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $302,635 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $210,258$229,105
I-9 Program service revenuePrior year $98,429$73,505
I-10 Investment incomePrior year $26$25
I-11 Other revenue$0
I-12 Total revenuePrior year $308,713$302,635
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $302,425$298,860
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $56,875$64,649
I-18 Total expensesPrior year $359,300$363,509
I-19 Revenue less expensesPrior year −$50,587−$60,874
Part VI · Governance 9 of 9 board members independent, no flags
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $302,635 across 5 lines filed
VIII-1f All other contributions, gifts and grants$229,105
VIII-1h Total contributions, gifts and grants$229,105
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $73,505$73,505
VIII-3 Investment incomeExcluded from tax $25$25
VIII-12 Total revenueRelated to mission $73,505 · Excluded from tax $25$302,635
Part IX · Statement of functional expenses $363,509 across 12 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $148,044 · Management $74,022 · Fundraising $24,674$246,740
IX-7 Other salaries and wagesPrograms $16,116 · Management $8,058 · Fundraising $2,686$26,860
IX-9 Other employee benefitsPrograms $3,252 · Management $1,627 · Fundraising $542$5,421
IX-10 Payroll taxesPrograms $11,903 · Management $5,952 · Fundraising $1,984$19,839
IX-11c Accounting feesManagement $3,250$3,250
IX-11g Other fees for servicesPrograms $4,663 · Management $2,675$7,338
IX-12 Advertising and promotionPrograms $747 · Fundraising $3,283$4,030
IX-13 Office expensesPrograms $5,022 · Management $6,317 · Fundraising $1,368$12,707
IX-16 OccupancyPrograms $11,869 · Management $3,726$15,595
IX-17 TravelPrograms $6,137 · Management $1,693 · Fundraising $2,071$9,901
IX-22 Depreciation, depletion and amortizationManagement $1,707$1,707
IX-24 Other expenses (24a–d)Programs $4,383 · Management $4,908 · Fundraising $830$10,121
IX-25 Total functional expensesPrograms $212,136 · Management $113,935 · Fundraising $37,438$363,509
Part X · Balance sheet $27,535 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $31,508$21,445
X-10c Land, buildings and equipment, netStart of year $5,905$6,090
X-16 Total assetsStart of year $37,413$27,535
X-24 Unsecured notes and loans payable$42,758
X-25 Other liabilitiesStart of year $6,925$15,163
X-26 Total liabilitiesStart of year $6,925$57,921
X-27 Net assets without donor restrictionsStart of year $30,488−$30,386
X-32 Total net assets or fund balancesStart of year $30,488−$30,386
X-33 Total liabilities and net assetsStart of year $37,413$27,535
Part XI · Reconciliation of net assets −$30,386 net assets at year end
XI-1 Total revenue$302,635
XI-2 Total expenses$363,509
XI-3 Revenue less expenses−$60,874
XI-4 Net assets at start of year$30,488
XI-10 Net assets at end of year−$30,386

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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