Community Bible Study
Nonprofit profile at a glance
- EIN
- 510233462
- IRS 990 coverage
- 2009–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Colorado Springs, CO, United States
- Phone
- 800.826.4181
- Rating
- 84
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Christianity
- Affiliation
- Christianity
Reported finances
- Revenue
- $15,115,823
- Expenses
- $15,519,837
- Assets
- $20,198,342
- Liabilities
- $2,200,471
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
18 people listed
Executive titles in this filing
- Helder Martines (CEO)
Highest reported compensation
- Helder Martines (CEO): $183,114 total reported compensation
- Andy Hust (Chief Field Ministry Officer): $149,527 total reported compensation
- Keith Sparzak (Director of Strategic Relationships): $141,267 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Transform lives through the Word of God. To make disciples of the Lord Jesus Christ in our communities through caring, in-depth Bible study, available to all. STATEMENT To make disciples of the Lord Jesus Christ in our communities through caring, in-depth Bible study, available to all Stay Connected. Statement of faithVision & Mission Five Essentials Transformation happens as individuals engage with God in His Word. Study questions help participants apply the timeless truths of the Bible to their daily lives. We believe** that the Holy Spirit indwells and seals every believer at the moment of saving faith. The ministry of the Holy Spirit is to glorify the Lord Jesus Christ and, during this age, to convince men of sin; regenerate the believing sinner; and indwell, guide, instruct, and empower the believer for godly living and service. We believe that all Christians should witness for...
What it reported doing in 2024
Leadership Conference/Training: Continue the Organization's value of leadership development and training by offering training for local class leadership and other leaders, both online and in-person, depending on location. This includes on-demand 'trainings for leaders around the world covering adult, student, children, and InPrison programs, as well as in-person trainings internationally. Additionally, an annual training conference is held for key North American leaders, along with annual leadership events for a broader group of organizational and local class leaders to provide support, encouragement, and community for class leaders and shepherds.
Operating model
- Revenue model
- Donor-supported. 77% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 80% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
STRONG - A large share of available resources goes toward mission work and most voting board members are independent. The filing reports few safeguards for money sent abroad and the filing does not identify recipients for some grant dollars.
Rating breakdown
- Financial Efficiency: 94
- Transparency & Controls: 64
- Accountability: 100
- Sustainability: 39
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 94.7%; rating input score 95
- Program expense ratio: 92%; rating input score 92
- Fundraising efficiency: $957.6 raised per $1 spent on fundraising; rating input score 96; 96th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
- Pay-setting controls: 4 of 6 controls in place; rating input score 67
- Compensation committee: Pass
- Independent consultant: Pass
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: 1 of 8 controls in place; rating input score 12
- Claims monitoring procedures: Pass
- Requires narrative reports: Fail
- Conducts field audits: Fail
- May suspend future funding: Fail
- Requires financial reports: Fail
- Conducts site visits: Fail
- Requires grant agreements: Fail
- May require repayment: Fail
- Grant itemization coverage: 50%; rating input score 50; 11th percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -2.7%; rating input score 22; 22nd percentile among comparable filings
- Total-asset coverage ratio: 1.3; rating input score 46; 46th percentile among comparable filings
- Liabilities to assets ratio: 0.11; rating input score 72; 72nd percentile among comparable filings
- Officer compensation ratio: 4.3%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: 3.3% per year; rating input score 100; 29th percentile among comparable filings
- Revenue growth: 2.8% per year; rating input score 100; 24th percentile among comparable filings
- Asset growth: 7.4% per year; rating input score 100; 51st percentile among comparable filings
Details
- What they do: 1 programs and campaigns described on the official site
- Where the money goes: 94.7% of revenue deployed · 92% of spending went to programs
- Governance: 13 of 13 board members independent · 9 of 9 filing controls reported
- Programs: 4 filed program accomplishments · $14.3M in reported program spending
- Leadership: top reported pay $183K · 18 people listed · 4 of 6 pay-setting controls reported
- Consistency: 33 of 33 current checks pass
- Schedules: 5 filed schedules · includes foreign activity and executive pay
- Filing history: 15 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 5 filed money-flow records
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
- Review — Transparency & Controls: Grant itemization coverage scored 50/100.
- High — Sustainability: Operating margin scored 22/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 46/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.