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ObjectId: 201532199349301078 - Submission: 2015-08-07
TIN: 45-2588350
Schedule J
(Form 990)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
Complete if the organization answered "Yes" to Form 990, Part IV, line 23.
Attach to Form 990.
Information about Schedule J (Form 990) and its instructions is at
www.irs.gov/form990
.
OMB No. 1545-0047
20
14
Open to Public Inspection
Name of the organization
BILLY GRAHAM EVANGELISTIC
ASSOCIATION
Employer identification number
45-2588350
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed in Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
First-class or charter travel
Housing allowance or residence for personal use
Travel for companions
Payments for business use of personal residence
Tax idemnification and gross-up payments
Health or social club dues or initiation fees
Discretionary spending account
Personal services (e.g., maid, chauffeur, chef)
b
If any of the boxes in line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain
.........
1b
Yes
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked in line 1a?
..
2
Yes
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
Compensation committee
Written employment contract
Independent compensation consultant
Compensation survey or study
Form 990 of other organizations
Approval by the board or compensation committee
4
During the year, did any person listed in Form 990, Part VII, Section A, line 1a with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment?
................
4a
Yes
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan?
.........
4b
No
c
Participate in, or receive payment from, an equity-based compensation arrangement?
.........
4c
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.
5
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization?
...........................
5a
No
b
Any related organization?
5b
No
If "Yes," to line 5a or 5b, describe in Part III.
6
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization?
6a
No
b
Any related organization?
.........................
6b
No
If "Yes," to line 6a or 6b, describe in Part III.
7
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed
payments not described in lines 5 and 6? If "Yes," describe in Part III
............
7
No
8
Were any amounts reported in Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III
.............................
8
No
9
If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)?
.........................
9
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) 2014
Page 2
Schedule J (Form 990) 2014
Page
2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees.
Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note.
The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A)
Name and Title
(B)
Breakdown of W-2 and/or 1099-MISC compensation
(C)
Retirement and other deferred compensation
(D)
Nontaxable
benefits
(E)
Total of columns
(B)(i)-(D)
(F)
Compensation in column(B) reported as deferred in prior Form 990
(i)
Base compensation
(ii)
Bonus & incentive compensation
(iii)
Other reportable compensation
1
WM FRANKLIN GRAHAM III
DIR/CHAIR./PRES./CEO
(i)
(ii)
105,999
.................
.................
100,000
.................
44,835
.................
7,843
.................
258,677
.................
.................
2
BILLY GRAHAM
DIR./CHAIR. EMERITUS
(i)
(ii)
82,190
.................
.................
76,786
.................
13,305
.................
70,653
.................
242,934
.................
.................
3
DAVID BRUCE
DIR./ASST. B. GRAHAM
(i)
(ii)
134,890
.................
.................
274
.................
34,450
.................
48,931
.................
218,545
.................
.................
4
WM FRANKLIN GRAHAM IV
DIR/1STVICECHAIR/VP
(i)
(ii)
98,698
.................
.................
.................
18,745
.................
60,125
.................
177,568
.................
.................
5
STEVE DOBBINS
CFO
(i)
(ii)
173,632
.................
.................
.................
10,954
.................
29,801
.................
214,387
.................
.................
6
DANIEL C ALLEN
SECRETARY/VP CORP.
(i)
(ii)
171,741
.................
.................
274
.................
10,847
.................
31,350
.................
214,212
.................
.................
7
CLIFFORD B BARROWS
VICE CHAIRMAN/MUSIC
(i)
(ii)
94,379
.................
.................
10,777
.................
23,251
.................
70,930
.................
199,337
.................
.................
8
KENNETH BARUN
CHIEF OF STAFF
(i)
(ii)
244,524
.................
.................
12,666
.................
15,271
.................
29,627
.................
302,088
.................
.................
9
ROBERT PITTARD
VP BUSINESS AFFAIRS
(i)
(ii)
206,967
.................
.................
274
.................
12,954
.................
29,459
.................
249,654
.................
.................
10
KATHY YOKELEY
VP COMMUNICATIONS
(i)
(ii)
171,669
.................
.................
.................
10,689
.................
28,038
.................
210,396
.................
.................
11
VIKTOR HAMM
VP CRUSADES
(i)
(ii)
156,056
.................
.................
108
.................
9,701
.................
18,737
.................
184,602
.................
.................
12
JOEL B AARSVOLD
VP CORP. PTYR
(i)
(ii)
39,484
.................
.................
297,675
.................
2,396
.................
1,685
.................
341,240
.................
.................
13
CHAD HAMMOND
DIR. ASIAN FESTIVALS
(i)
(ii)
126,107
.................
.................
150,050
.................
11,344
.................
48,165
.................
335,666
.................
.................
14
MARK ROBERTS
FESTIVAL ASSOCIATE
(i)
(ii)
69,709
.................
.................
170,358
.................
4,687
.................
45,646
.................
290,400
.................
.................
15
STEPHEN M RHOADS
VP MY HOPE
(i)
(ii)
181,801
.................
.................
274
.................
11,508
.................
29,627
.................
223,210
.................
.................
16
KATHY POLLAK
DIR. RESEARCH & MAIL
(i)
(ii)
171,566
.................
.................
.................
10,792
.................
20,657
.................
203,015
.................
.................
17
RICHARD CAPIN
SR. EXEC. ADVISOR
(i)
(ii)
133,410
.................
.................
274
.................
8,020
.................
3,924
.................
145,628
.................
.................
Schedule J (Form 990) 2014
Page 3
Schedule J (Form 990) 2014
Page
3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II.
Also complete this part for any additional information.
Return Reference
Explanation
SCHEDULE J, PAGE 1, PART I, LINE 1A
FIRST-CLASS OR CHARTER TRAVEL: IN EFFORTS TO BE GOOD STEWARDS OF THE RESOURCES THAT GOD HAS PROVIDED US AND TO ENABLE US TO FULFILL THE MINISTRY GOD HAS CALLED US TO, THE ASSOCIATION ALLOWS FOR FIRST-CLASS TRAVEL ONLY IN CERTAIN LIMITED SITUATIONS THAT ARE NOT BASED ON THE TYPE OR LEVEL OF THE EMPLOYEE, BUT RATHER THE NEEDS OF THE MINISTRY. THESE SITUATIONS COULD INCLUDE: LACK OF AVAILABILITY OF COACH TICKETS TO ENABLE THE TRAVELER TO REACH THE DESTINATION IN A TIMELY MANNER FOR MINISTRY NEEDS; AGE OR PHYSICAL LIMITATIONS THAT MAKE IT UNUSUALLY DIFFICULT TO TRAVEL; OTHER EXTENUATING CIRCUMSTANCES SUCH AS EXTREMELY FREQUENT FLIGHTS OF SIGNIFICANT DURATION. DURING 2014, ONE DIRECTOR AND ONE KEY EMPLOYEE HAD LIMITED FIRST-CLASS TRAVEL. THE ASSOCIATION UTILIZES CHARTER TRAVEL SERVICES PROVIDED AS AN IN-KIND DONATION RECEIVED FROM SAMARITAN'S PURSE. THE AIRCRAFT TRANSPORTED FOUR DIRECTORS, TWO KEY EMPLOYEES, ONE FORMER AND OTHERS TO VARIOUS EVANGELISTIC MINISTRY ACTIVITIES. TRAVEL FOR COMPANIONS: THE ASSOCIATION ENCOURAGES FAMILY MEMBERS TO VOLUNTEER, PRAY, AND PARTICIPATE IN MINISTRY ACTIVITIES. COMPANION OR SPOUSAL TRAVEL THAT IS ALLOWED IS NOT BASED ON A CERTAIN TYPE OR LEVEL OF EMPLOYEE, BUT THE NEEDS OF THE MINISTRY. IN ORDER TO QUALIFY AS A MINISTRY TRIP, THE FAMILY MEMBER'S ACTIVITY MUST BE PRIMARILY FOR A MINISTRY PURPOSE. THE VOLUNTEER DUTIES PERFORMED BY THE FAMILY MEMBER MUST BE DOCUMENTED IN WRITING. DUTIES PERFORMED BY VOLUNTEERS INCLUDE, BUT ARE NOT LIMITED TO, ASSISTING IN FESTIVAL CITY ACTIVITIES, ASSISTING DURING MY HOPE ACTIVITIES, PARTICIPATION AND ASSISTING IN MINISTRY CONFERENCES AND OTHER EVENTS, AND ATTENDING THE NATIONAL PRAYER BREAKFAST ON BEHALF OF THE MINISTRY. IF A TRIP IS NOT PRIMARILY FOR MINISTRY PURPOSES, IT IS EITHER PAID BY THE INDIVIDUAL OR, IN LIMITED CIRCUMSTANCES, THE VALUE OF THE TRIP IS REPORTED AS TAXABLE COMPENSATION. FOR LISTED INDIVIDUALS, THE BOARD COMPENSATION COMMITTEE INCLUDES THE VALUE OF A TRIP IN THEIR REVIEW, AND IT IS REPORTED AS TAXABLE COMPENSATION. IN 2014, THREE DIRECTORS, ONE KEY EMPLOYEE AND TWO HIGHEST COMPENSATED EMPLOYEES HAD LIMITED COMPANION OR SPOUSAL TRAVEL THAT WAS FOR BONA FIDE MINISTRY PURPOSES. TAX INDEMNIFICATION AND GROSS-UP PAYMENTS: THE ASSOCIATION OCCASIONALLY GROSSES UP PAYMENTS TO PROVIDE FOR THE APPLICABLE TAXES ASSOCIATED WITH CERTAIN TAXABLE PAYMENTS. THIS PRACTICE IS BASED ON THE TYPE OF PAYMENT AND NOT THE INDIVIDUAL RECEIVING THE PAYMENT. BOTH LISTED AND NON-LISTED INDIVIDUALS BENEFITED FROM THIS PRACTICE. TYPES OF TAXABLE PAYMENTS THAT WERE GROSSED UP INCLUDE; MOVING AND RELOCATION EXPENSES, CERTAIN TRAVEL BASED ON IRS REGULATIONS, FOREIGN TAXES, FOREIGN TUITION EXPENSES, COLA, FOREIGN HOUSING, BONUS PAY, AND HEALTH CARE COSTS OF THE CHAIRMAN OF THE BOARD AS PART OF HIS APPROVED ANNUAL COMPENSATION (SEE PERSONAL SERVICES BELOW FOR INFORMATION). IN 2014, ONE DIRECTOR AND TWO HIGHEST COMPENSATED EMPLOYEES HAD AMOUNTS GROSSED UP. HOUSING ALLOWANCE: THE ASSOCIATION INCLUDES AS COMPENSATION A MINISTERIAL HOUSING ALLOWANCE FOR PERSONS WHO MEET THE IRS GUIDELINES FOR RECEIVING SUCH AN ALLOWANCE. MINISTERIAL HOUSING ALLOWANCES ARE APPROVED BY THE BOARD OF DIRECTORS ANNUALLY. MINISTER'S HOUSING ALLOWANCES ARE NOT SUBJECT TO FEDERAL INCOME TAX. THREE DIRECTORS AND ONE OFFICER RECEIVED A MINISTER'S HOUSING ALLOWANCE DURING 2014. PERSONAL SERVICES: THE BOARD OF DIRECTORS HAS APPROVED A COMPENSATION PACKAGE FOR THE CHAIRMAN EMERITUS OF THE BOARD THAT INCLUDES ASSOCIATION PAID HEALTH CARE SUPPORT COSTS FOR DR. BILLY GRAHAM THAT ARE REQUIRED FOR HIM TO CONTINUE TO SERVE AND PERFORM HIS DUTIES AND RESPONSIBILITIES FOR THE BILLY GRAHAM EVANGELISTIC ASSOCIATION. THE VALUE OF THESE SERVICES ARE REPORTED AS TAXABLE INCOME AND ARE INCLUDED IN THE ANNUAL REVIEW OF THE REASONABLENESS OF COMPENSATION PERFORMED BY THE COMPENSATION COMMITTEE.
SCHEDULE J, PAGE 1, PART I, LINE 4
JOEL B. AARSVOLD 297,675 0 0
SCHEDULE J, PART III
PART II, COLUMN B(III) - OTHER REPORTABLE COMPENSATION: THE OTHER REPORTABLE COMPENSATION FOR WM. FRANKLIN GRAHAM, III INCLUDES A 100,000 SPECIAL CATCH UP RETIREMENT PAYMENT. THE OTHER REPORTABLE COMPENSATION FOR BILLY GRAHAM INCLUDES HEALTH CARE SUPPORT COSTS OF 73,209 FOR DR. GRAHAM THAT ARE REQUIRED FOR HIM TO CONTINUE TO SERVE AND PERFORM HIS DUTIES AND RESPONSIBILITIES FOR THE BILLY GRAHAM EVANGELISTIC ASSOCIATION, AS APPROVED BY THE BOARD OF DIRECTORS. PART II, COLUMN D - NONTAXABLE BENEFITS: THE NONTAXABLE BENEFITS REPORTED IN COLUMN D INCLUDES MINISTERS HOUSING ALLOWANCE WHICH IS NONTAXABLE FOR THE FOLLOWING PERSONS: BILLY GRAHAM, DAVID P. BRUCE, WM. FRANKLIN GRAHAM, IV AND CLIFFORD B. BARROWS.
Schedule J (Form 990) 2014
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