Bible League of Canada - Annual Report 2010

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Annual

Report
2010

“…all the nations realized this was done with


the help of our God.”
—Nehemiah 6:15-16
With thanks to God,
we present this report of the work of
The Bible League of Canada.

Our Mission
statement
We are called by God
to provide Scriptures
and training worldwide,
so that people prepared
by the Holy Spirit
will be brought into
fellowship with Christ
and His Church.

2
Dear fellow servants,
We have operated in Canada for more than 60 years, raising funds
and providing materials and support for making God’s Word
available throughout the world.

A few years ago marked a significant change for the organization. In 2007, the leadership team led the
organization through a period of vision and transition as we began to engage ministry internationally with
direction, control and supervision direct from the Canadian team.

Since that time, we have seen remarkable change both in effectiveness and growth. God continues to show
His grace towards the ministry and our partners in Canada and across the world. For the first time in our history,
we have received more than $10 million in one year for the work of God through The Bible League of Canada.

The next ten years hold equal or greater promise as we renew our vision and strategic plan for the future,
depending on God’s help. We are working diligently on partnerships within our nation – partners who volunteer
many hours or dollars or both. We guard the expenditure of those dollars, understanding it is God’s money
and, at best, we are mere stewards. We are also working diligently on partnerships beyond our borders on five
continents. It is there that we see, literally, hundreds of thousands of people come into relationship with Christ
and His Church, and millions of Scriptures placed into the willing hands of participants in our programs.

While we are working hard, we cannot help but think of the understanding that Nehemiah had when he
finished rebuilding the walls of Jerusalem – “all the nations realized this was done with the help of our God.”
(Nehemiah 6:15-16*)

What a joy it is to work with you, faithful partners and volunteers, and see everything that is done with the help
of our God!

May you be encouraged as you read this report, giving God great glory!
Sincerely,

John Hessels Paul Richardson


Chair of the Board of Directors President

*All Scripture references in this report are taken from the NIV 3
The table shows the total results achieved since

Ministry Summary
September 1, 2007.

People
Annual Report 2010 Three Year Results for 2008 – 2010 Participating

Evangelistic Learners Attended 6,010,685


The Bible League of Canada has now directed its own Outreach Committed to Follow Jesus 1,209,889
international missions for the past three years. Our Programs Baptisms 124,896
partnerships are maturing and the results of God’s work Leaders/
Leaders/Teachers Trained 131,166
around the world continue to amaze. Teachers/ Church Planters Trained 3,384
Church Planter Worship Groups/
Programs
Churches Planted 17,713
We continue to partner with ministries already working in 25
countries across the globe. They plant churches, are engaged Whole Bibles 1,425,781
in children’s ministry and hold adult literacy classes. Intricately Scriptures
Placed (in New Testaments 213,153
and strategically interwoven in each of these projects is Scripture
addition to the Children’s Scriptures 1,159,770
placement and resource delivery. above programs)
Portions and Study Materials 2,778,072
It is our goal and practice to place Scriptures in support of these
programs. This works best when we work closely with a new or
existing local church. We do not distribute Bibles by the caseload. Leaders/Teachers/
Instead, we place them in the hands of individuals. The exception Church Planters Trained
to this rule is in closed countries where the persecution of Because of God’s grace and your faithful support, we were able
Christians is likely. Because of secrecy and safety concerns we to train more leaders, teachers and church planters during the
often only know the distributor but not who the final recipient is. past year than we have in any other year. The total number
Very often we hear that one Bible is shared by many. increased from 44,125 to 62,872: an increase of 18,747
The partnerships we enjoy in Canada and internationally are gifts individuals, or 42.5%.
from the hand of God. The thousands of friends who, out of their •The teachers trained as a result of your faithfulness are engaged
love for God and Kingdom ministry, support The Bible League of primarily in:
Canada both prayerfully and financially are gifts from the hand of
God. So, too, are the many thousands of volunteers at Bibles for Children’s Ministry
Missions Thrift Stores. —Intensive 10-day immersion evangelism programs in India
(similar to our Canadian Vacation Bible Schools);
We clearly recognize that after all the work is done… after all the
—Alternative Basic Education or Values Education in the
reports are given… after all the lives are touched… this work was
public school systems of the Philippines, Ethiopia, Southern
done with the help of our God.
Sudan and Zimbabwe;
4
—Alternative Basic Education outside of the public school
Learners Attended
systems mainly in India; and
Internationally, we only work through nationals, in their countries.
Adult Literacy
The 62,872 individuals trained last year are all volunteers in their
—Scripture-based adult literacy training in India, Ethiopia, own countries. None receive salaries from The Bible League of
Southern Sudan and Zimbabwe. Canada. Rather, nearly all of them earn their living at other jobs
•The leaders trained pastors, teachers and church planters. Their and do the work of evangelism and discipleship training in their
task is to be active evangelists in the communities where our personal time.
frontline partners engage, through the access platforms which
In addition to the 62,872 individuals trained as teachers, leaders
we sponsor and support: Church Planter Training, Adult Bible-
and church planters this past year, these trained volunteers
based Literacy, Children’s Ministry, Scripture Placement and
engaged 2,955,908 men, women, or children in a project of
Discipleship Resources.
at least 10 days of intensive interaction where they were able
•Included in the 62,872 individuals trained are 1,285 church to establish personal relationships. This is a total of 3,018,780
planters. These highly dedicated national Christians go through individuals in training and ministry projects, an increase of
a 12 to 18 month training program. Nearly all of them plant 1,133,649 or 60.1% versus last year.
at least one church during the time they receive hands-on,
Many projects, such as adult literacy classes, meet five evenings
mentored classroom and on-field training. In many cases,
per week for 52 weeks. About 85% of students complete this
they plant more than one emerging church. In Cambodia, for
program and are then able to read, write and do basic arithmetic
example, each church planter had sufficient leaders (also called
at the grade five level. This program rescues people from the
“Philips” based on Acts 8) helping them to plant an average of
causes of abject poverty. More importantly, about 40% of the
14 house churches.
graduates become joyful followers of the Lord Jesus Christ!
The average cost of training a leader, teacher or church planter was
As stated, the volunteer teachers, leaders and church planters
$89.01 during the last fiscal year. This is down from $105.62 during
do the bulk of the work. The Bible League of Canada, with
the previous year.
your support, provides the Scripture-based study resources,
Cost vs. Individuals Trained Bibles, New Testaments, Children’s Scriptures and the training.
The average, per-person cost of providing the resources and
2006 2007 2008 2009 2010

$143.02 46,034
training decreased from $3.47 to $2.74, due largely to improved
$143.50 46,865 economies of scale and curreny exchange rates.

$241.49 25,454

$105.62 44,125

$89.01 62,872

250 200 150 100 50 01 02 03 04 05 06 07 08 09

Cost Individuals Trained 5


(in thousands)
Cost vs. Learners Attended more than 1,000,000 additional learners began their projects later
in the year; it takes time for them to understand and embrace the

2006 2007 2008 2009 2010


$11.48 573,354
new message they hear.
$11.38 591,150
Attendees Who Said They Follow Jesus
$5.26 1,169,646

2006 2007 2008 2009 2010


73,619
$3.47 1,885,131
100,873
$2.74 3,018,780
284,816

440,847
Cost Learners Attended
(in hundred thousands) 484,226

New Followers of Jesus


Attendees (in ten thousands)
Not everyone who claims to become a follower of Jesus is what
we call “born again.” Jesus told us in Mark 4:13-20 that some New Churches Planted
receive the Good News with joy, but it does not take root and they
The Bible League of Canada does not plant churches. Rather, we
fall away. So it is with some who are reached by our dedicated
assist national churches in their efforts to plant their own churches.
frontline leaders, teachers and church planters.
But in partnership with the national denominations and churches,
Nevertheless, to be accountable, we ask the volunteer workers we do provide training for those who engage in church planting.
to provide us with certain statistical information. This includes An integral part of each student’s training program is the actual
reporting on the number of people in their projects who have work of planting at least one church during their time of study.
made a decision to become followers of Jesus. We cannot say
The churches we count as having been planted are only those which
which individuals have actually become followers of Jesus – that is
have come into existence during the training period of the church
the role of the Holy Spirit; but we can joyfully report which ones tell
planter, before graduation.
us they have begun this new journey.
This past year 6,411 churches were planted by our church planter
During the 2009 – 2010 fiscal year we received reports that
students, a decrease of 1,334 from the previous year. This is due
484,226 individuals had made it known to their leaders, teachers,
to the timing of church plants reported in India.
or church planters that they had become followers of Jesus. This
is an increase of 43,379 decisions or 9.8% over the previous year. Each new church plant is only counted once, but there is a high
This percentage is lower than the percentage increase in the variability because of timing as to when they are counted or
number of individuals enrolled in a learning project. The reasons recognized. It is much more clear when a church planter is directly
for this are varied. For instance, some leaders may be exercising involved. We need more church planters. The harvest is ripe!
greater caution in their reports; some of the variance may be due
So, 6,411 new worshipping communities were established
to the timing of the starts and completions of some of the projects;
6 this past year. Worldwide, that works out to an average of 4.7
worshipping communities for every church planter during his or
her training time. No church planter can reasonably plant more Number of Scriptures placed
than one church in one year by him or herself. This shows the Scripture Quantity Cost Total Cost
Each
importance of the supporting evangelism work being done by
those engaged in the access platform programs—the leaders Bibles 504,880 $3.00 $1,514,640
and teachers. New Testaments 80,336 $1.50 $120,504
Children’s Scriptures 162,042 $1.50 $243,063
Cost vs. Churches Planted
Bible Study Booklets 339,567 $0.77 $261,467

2006 2007 2008 2009 2010


$6,512.36 1,011

$3,967.55 1,695
Disbursements Summary
$2,403.99 2,557
The disbursements section of the financial statements found on
$748.51 8,745 pages 21 to 26 are summarized in the following pie chart.
$1,181.67 6,411
International Missions* 2.62%
Canadian Ministry* 5.87%

Cost (in hundreds) Churches Planted


Administration
Fundraising
Scriptures Placed *This includes all expenses
directly related to delivering 25.61%
There are many Scripture resources used in the programs the programs.
described above. But in addition to the resources consumed 65.60%

by students in their training, or given to them at the completion


of certain courses of study, there are Scriptures sent by The
Bible League of Canada to other partners. These partners most
frequently distribute them to Christians in countries where they
are persecuted for their faith. For security reasons, we will not say
anything further about these ministries, but some stories of how
Bibles get into the hands of believers are amazing!

In addition, we also provide Bibles to our Canadian church


partners for their own ministry outreach. This is part of our
mandate—to come alongside local churches so that they will be
able to better carry out their ministry.

The total number of Scriptures placed in addition to those used in


our own ministry programs this past year were as follows:

7
Administration and summary
Fundraising
We share all these results for two reasons:
We praise the Lord for a dedicated team of Canadian staff.
They are an efficient and committed team of servants. 1.To give God the glory for what He has accomplished through
earthen vessels like all of us: BFM volunteers, donors, Canadian
The administration and fundraising costs were proportionately
staff, ministry partners, and frontline volunteers.
allocated to each ministry program and project. Reported
project costs include all expenses directly related to delivering 2.To give an account to you, our donors, BFM volunteers, and
the ministry. prayer supporters of how we have used the resources you have
entrusted to us.
For accountability and transparency, we track and communicate
the administration and fundraising costs as a percentage of Our Mission Statement states that it is the Holy Spirit who prepares
total expenses. The actual amounts are included in the financial people to receive the gospel and respond to it. We must never
statements included at the end of this publication. forget that. At the same time, we praise the Lord that He has given
us faithful partners in Canada who, because of their love for God
Reported Project Costs and Kingdom ministry, give generously of their time and money to
2006 2007 2008 2009 2010
make possible the work on the frontlines.

2006 2007 2008 2009 2010


5.57% 10.83%

5.58% 5.72%

5.83% 3.54% “By grace alone!” “By faith alone!”


5.11% 3.88%

5.87% 2.62%
One of our greatest gifts is the valued partnership we share
with the Bibles for Missions Thrift Stores. They have contributed
ADMINISTRATION FUNDRAISING $5,855,354 to our overall income for the year. This represents
58.2% of our total income.
2006 2007 2008 2009 2010

16.40%
These stores (located in British Columbia, Alberta, Manitoba,
11.30%
Ontario and New Brunswick) are managed by boards and
9.37% staff numbering close to 4,000 volunteers. The results in this
8.99%
report would not be possible without their many hours of faithful
volunteer service.
8.49%
For more information about BFM, please visit
www.bfmthriftstores.ca.
COMBINED

8
The five Access
platforms
Through which we do our work
 Church Planter Training
Equipping believers with training and materials to
1
Church Planter
effectively reach their nation for Christ Training

Adult Bible-Based Literacy


Discovering joy in Jesus
through adult literacy classes
2
Bible-based
Adult Literacy

Children’s Ministry
Reaching boys and girls
with the gospel’s message of hope
3
Children’s
Ministry

Scripture Placement
Bringing hope to the frontlines
through God’s Word
4
Scripture
Placement

Discipleship Resources
Partnering with the Christian community to provide
Scripture materials for spiritual growth
5
Discipleship
Resources
9
Church Planter
Training
“And I tell you that you are Peter, and on this rock
I will build My church,
and the gates of Hades will not overcome it.”
— M a tth e w 1 6 : 1 8

10
The Planters
All of the activities of The Bible League of Canada are done so that those who
have been brought into a living relationship with Jesus Christ as their Lord and
Saviour will also be brought into fellowship with His Church.

1
But in many places where we work there is no church. Most study home fellowships and then make those into
often a church must be planted. We do not plant churches, new congregations…”
but equip our national partners with Church Planter Training Victor has already sent out 20 leaders from his church and he
courses, through which national men and women are trained to has helped start 20 new worshipping groups in Jujan and in the
plant churches in their own communities. Church Planter
rural areas surrounding it. Victor’s church, the mother church, is Training
Many of these church planters go on to plant more than one creating daughter churches, who in turn are being trained and
church. Such is the case with the church planter in our story. starting granddaughter churches!
“I have about ten years left on this earth. I will give every day of When a new church is planted, God’s work amazes everyone.
my remaining life to planting new churches” says Pastor Victor. With Jesus Christ at the centre of these communities, marriages
Pastor Victor of Jujan, Ecuador, a village once known as “a place change, children are treated differently at home, businesses
out of hell,” was asked, “What is the church going to do about change, Bible studies spread! Men, women and children who
Jujan?” The village was rife with corruption and violence. Pastor have been broken by life are given life and hope – and they are
Victor’s church was small, but he began to imagine how it could eager to share their new life with others!
transform the community. Churches like Pastor Victor’s, that both evangelize and disciple,
Pastor Victor prayed, then felt in his heart what he needed to do. that have strong relationships between members and with their
He approached our partner in Latin America for help. While the communities, have a way of reaching out and growing.
frontline partner was visiting Victor’s congregation of around 70
members, Victor leaned close to him and whispered, “This is the Thank you for partnering with us as we come
church I’m trying to empty!” alongside men and women like Pastor Victor,
He looked at Victor in astonishment. “Wait a minute. We’re who love Jesus Christ by planting and growing
here to help you fill your church, to have a strong church that’s
communities of believers, and who live every
discipling many people and bringing them into the fellowship of
believers. What do you mean empty your church?” moment to pass on their fiery love for God.
Victor smiled. “I want as many of these church members as
possible to become church planters so that we can have a
greater impact on this town, and in this country. I want to
send at least half of the couples here to go and start new Bible

11
Bible-based
Adult Literacy
“Open my eyes
that I may see wonderful things in Your law.”
—Psalm 119:18

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The Students
Millions of people in Africa and India are illiterate. This means they can’t read the
Bible or do Bible studies. By teaching people to read and write using a Bible-based
curriculum, they learn valuable life skills and gain access to the Living Word of God!

Not only that, but when they learn to read and write, others are she can write her own name and some other words, read her
no longer able to take advantage of them in the marketplace. primer and do basic arithmetic. Even more importantly, the Bible
A whole new world opens up for them. As a result of being presentations during class have impacted her. She believes in
exposed to biblical teaching for a whole year, over 40% of Jesus Christ and is attending church. Her whole outlook has
those who graduate from The Bible League of Canada’s Adult changed because now there is joy in her life every day, not just a
Bible-based Literacy Program tell us that they become followers false sense of peace during one month of the year.

2
of Jesus. Geeta and her children have hope for a better future. She can
One such person was Geeta, an illiterate woman from India. read the bus schedules, calculate change when she’s shopping
Geeta lived for one peaceful month each year. During this for food, fill out important government forms, and more. She’s
one month, Geeta’s husband quit drinking — and life was so determined to complete her class, and one of her goals is to be Bible-based
much better for Geeta and her family! Her husband Biju was a able to read the Bible — because it has been such an inspiration Adult Literacy
drummer in the temple of their village god, and once a year he to her.
performed worship rituals very strictly for an entire month. During Thank you for partnering with us in sharing Jesus
that month, he gave up all of his bad habits. Biju did not drink up
his entire paycheck. He did not come home roaring drunk and Christ through Adult Bible-based Literacy classes.
inflict violent words and fists on Geeta and the children. These classes improve the students’ standard of
Geeta was so grateful for this one month each year and so living and engage them with the Living Word of
thankful to their god. She always managed to scrimp and save a
God. Because of your compassion, lives around
little money to give to the temple, even if she had to go without
food. But when the special month ended, Geeta’s life was very the world are being transformed. Joy and hope
hard. She had to try to provide for the family on whatever tiny are flowing into the hearts of individuals, families,
part of Biju’s wages she could salvage from his drinking binges.
She was uneducated and couldn’t make any money of her own.
and communities!
Her family’s future seemed very bleak until an Adult Literacy
Class formed in Geeta’s village! Geeta convinced Biju that it
would be wise for her to attend — then at least one of them
would be able to read, and perhaps teach their children.
Right now, Geeta attends classes and studies hard. Already

13
Children’s
Ministry
“These commandments that I give you today
are to be upon your hearts.
Impress them on your children.”
— D e u t e rono m y 6 : 6 - 7

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The Children
Hundreds of millions of children in developing countries do not attend school
– some must work, many have no school available, and sadly, many are too
hopeless to attend.

Our Children’s Clubs outside of school, also called Alternative Bible is and what it says. I learned that we all need God in our
Basic Education, provide children with a Bible-based education lives. Thank you also that you are not just a good teacher but you
up to the grade five level. In some locations we provide children are also a good friend.”
with the equivalent of Vacation Bible School. “Our teacher is a real inspiration to us,” writes another student.
There are also opportunities to provide Values Education “We know now that God really cares for us because He sent a
classes in some public schools, such as the classes provided by teacher who is kind, concerned and prayerful.”
The Bible League of Canada to over 30,000 Filipino children in The volunteer teachers are thankful for the opportunites God has
the Philippines. given them to reach out to the people in their communities with
Twice a week, about 400 trained national volunteers walk for the message of Jesus Christ. Through the tender hearts of the
miles through mountainous terrain to reach schools across the children they are teaching, entire villages are transforming
Philippines. These men and women, persevering through natural for Christ!
disasters, centuries-old paganism and poverty, volunteer in The

3
Bible League of Canada’s Values Education classes. Children ages 7-14 have the highest conversion
Living in hopelessness and poverty, many of the children have rate to becoming followers of Christ and are
no respect for their teachers or for school. Why should they pay least likely to abandon their faith as they become
attention? Why bother? Some of them walk out of class or play Children’s
older. Thank you for partnering with us to give Ministry
games while the teacher teaches. The teachers face challenges
that test their commitment and their faith – but they put all of these precious children the opportunity to learn
their trust in God. After much prayer from the teachers and the about Jesus! Please continue to pray with us for
parents, the students slowly begin to learn respect, honesty,
and obedience.
the Values Education Program, the dedicated
Not only do the VEP instructors teach these children Bible
volunteer teachers, and the thousands of children
stories, memory verses, and the truth about God’s love, but they eager to hear the Good News!
are shining witnesses of God’s love in action.
One young student wrote to his volunteer instructor:
“Sir, thank you for teaching the Bible in a very simple and
practical way. I used to think that the Bible is only for those who
are holy. I used to think I would never really understand what the

15
Scripture
Placement
“Now to Him who is
able to do immeasurably more
than all we ask or imagine, according to
His power that is at work within us…”
— Ep h e s i a ns 3 : 2 0 - 2 1

16
The Persecuted
In areas of persecution, The Bible League of Canada provides Bibles, Hymnals, and
other Scripture materials to encourage our brothers and sisters in Christ, so they can
persevere and emerge from their trials victorious in the Lord.

“To him who is victorious, I will give the right to sit with Me on My are trained to report anything that goes against the communist
throne, just as I was victorious and sat down with My Father on government – even their own parents.
His throne.” Revelation 3:21 The mother recognized the Bible and started to cry.
In many countries of South East Asia, our ministry partners “Mother, please explain to me why you are crying.” But the
risk their personal freedom and lives to meet the demand and mother continued to weep for hours. The son pleaded with her.
hunger for God’s Word. In countries of severe persecution, God “Mother, I’ll do anything for you to stop crying!”
constantly amazes by bringing about great victory through what
appears to us the greatest defeat. This is one of those times. She tested him by saying, “Anything?” After he had answered
“Yes, anything!” a few times, she finally asked her son to repeat
A young North Korean man worked as an official for the border the sinner’s prayer. And being obedient to his mother, the young
patrol. One day his squad was executing three North Koreans official said the sinner’s prayer. In the moment he said “amen,”
who had been caught crossing the border to China. Though the Holy Spirit entered his heart. He dropped to his knees. He
the official was head of the division, he was not involved in the had never heard of Jesus Christ, but the Holy Spirit moved him
interrogations. But he saw these men and noticed that one of to repent for killing so many Christians who had crossed the
them, a boy, had a small black book. The boy had been caught border to share their faith. The mother embraced him and they
crossing the border to confess his faith in Jesus Christ. When began to pray together. From this mother and son, a new church
the official saw the black book, he remembered his mother’s began.
words from when he was a child... She had spoken of a book
she used to read, now prohibited in North Korea. She thought This is just one example of how one Bible can

4
people crossing the border might have this book. With his do more than we ever imagine. Thank you for
mother’s words in his ears, the official took the book without
anyone noticing. partnering with us to place Bibles where the
When the young official returned home, he handed the book to Holy Spirit has prepared hearts. God’s Word Scripture
his mother. “Mother,” he said, “is this the book that you wanted changes lives. Placement
to read?”
In North Korea, if a person is caught with a Bible, he can
be sentenced without a trial to 15 years in prison. The life
expectancy in a political prison camp for a Christian is less than
3 years. It is a death sentence. Often, believing parents do not
even share their faith with their children because the children
17
Discipleship
Resources
“May the God of peace, who through the blood of the eternal
covenant brought back from the dead our Lord Jesus, that great
Shepherd of the sheep, equip you with everything
good for doing His will.” — H e br e ws 1 3 : 2 0 , 2 1 a

18
The Tools
The Bible League of Canada’s vision is to assist and equip churches, Christian
schools, mission organizations and individuals with discipleship and support resources
so that they can reach out to their own communities with the power of the gospel.

We want to see Canada transformed for Jesus Christ! And relationship with God and with each other.”
we believe this begins by connecting people to God’s Word Our Daily News Story, Podcast, the Verse of the Day, online Bible
every day. Studies and the presence of The Bible League of Canada on
We focus a great deal on Canada’s children, recognizing their Facebook gives people across the country a quick and easy way
openness to the love of Jesus, and their joy in sharing Jesus with to access Bible-based resources, 24 hours a day.
their families and friends. One of our most popular resources is A Podcast subscriber writes, “Thank you for the encouraging
the Manga series, a collection of graphic novels that illustrate words each day. May God continue to bless His Word to you
stories from the Bible. It’s an exciting outreach tool that brings and to us.”
the Bible alive to children and adults alike – and it is a resource
people love to share! The Bible League of Canada partners with prison ministries and
is committed to discipling people in prison with the Word of
“I am excited about kids reading a well-done graphic novel God. This past year over 50 volunteers marked more than 180
about Jesus Christ,” writes Reverend Bob from BC. “My family Bible lessons each month from inmates. These inmates also
and I thank The Bible League of Canada and their supporters for received personal letters of encouragement from the volunteers.
making tools like the Manga Messiah available for churches like One inmate writes, “I am continually growing spiritually because
ours who are reaching the lost with the Good News of Jesus!” of the Lord’s faithful servants surrounding me with motivation,
The Bible League of Canada partners with churches by encouragement and the love of Jesus Christ. I am so grateful.”
providing a variety of resources, one of which is our Daily
Devotional Planner. The planners connect people to God’s Word These resources are only a sampling of the
daily through the Verse of the Day, a challenge question, and programs available in Canada. The Bible League
four separate reading tracks. This year we provided 240,000
of Canada’s desire is to connect people to God’s
planners to 2100 partner churches across Canada. 90% of
surveyed users said the planners had positively affected their Word every day, so that through the unity and
spiritual lives! power of the Body of Christ, the Holy Spirit can

5
Cathy from Ontario writes: redeem Canada to Himself, bringing those He has
“Every day I read the daily verse and questions and journal prepared into relationship with Himself and His
my thoughts. On Monday afternoons, I get together with three
friends who are doing exactly the same thing and we talk
Church. Thank you for working alongside us to
Discipleship
about our journal entries. The devotional planner has been make this a reality. Resources
such a blessing to me and my friends. It has strengthened our
19
difficulties of verifying the inventories are not justified and would

Financial Statements
take significant resources away from its ministry. Since I have
been unable to obtain information with respect to inventories, I am

For the Year Ended August 31, 2010 unable to estimate what the inventories carrying value should have
been, nor am I able to estimate the related effect on expenses and
the excess of revenues over expenses.

AUDITOR’S REPORT In my opinion, except that inventories are not recorded on the
balance sheet as described above, these financial statements
To the Directors of The Bible League of Canada present fairly, in all material respects, the financial position of
the organization as at August 31, 2010 and the results of its
I have audited the balance sheet of The Bible League of Canada operations and cash flows for the year then ended in accordance
as at August 31, 2010 and the statements of revenues and with Canadian generally accepted accounting principles.
expenses, changes in fund balances and cash flows for the year
then ended. These financial statements are the responsibility of Hamilton, Ontario
the organization’s management. My responsibility is to express an
opinion on these financial statements based on my audit.

Except as explained in the following paragraph, I conducted my


audit in accordance with Canadian generally accepted auditing September 29, 2010
standards. Those standards require that I plan and perform Chartered Accountant, Licensed Public Accountant
an audit to obtain reasonable assurance whether the financial
statements are free of material misstatement. An audit includes
examining, on a test basis, evidence supporting the amounts and
disclosures in the financial statements. An audit also includes
assessing the accounting principles used and significant
estimates made by management, as well as evaluating the overall
financial statement presentation.

As described in note 2(b), the organization expenses inventories


fully in the year of purchase. Canadian generally accepted
accounting principles require that a not-for-profit organization
record inventories at the lower of cost and current replacement
cost when they are held for distribution at no charge or a nominal
charge. Because the organization has its inventories stored at
many worldwide locations, management considers the costs and

20
Balance Sheet AUGUST 31, 2010 Statement of Revenues and Expenses AUGUST 31, 2010
ASSETS 2010 2009 Revenues 2010 2009
Cash $251,149 $537,254 Contributions received $4,195,423 $4,258,366
Loan receivable (note 4) - $208,426 BFM Thrift Stores $5,855,354 $4,308,188
Note receivable - current $5,887 - Interest and other revenue $10,354 $4,443
portion TOTAL: $10,061,131 $8,570,997
Prepaid expenses $804,555 $44,534
TOTAL: $1,061,591 $790,214 Expenses
TOTAL: $9,715,349 $8,847,940
Capital Assets (notes 2 & 3) $430,942 $483,097
Excess (deficiency) of
Note Receivable (note 4) $8,138 - revenues over expenses
TOTAL: $1,500,671 $1,273,311 TOTAL: $345,782 $(276,943)

Liabilities Statement of Changes in Fund Balances AUGUST 31, 2010


Accounts payable and $165,190 $283,612 2010 2009
accrued liabilities
Balance, beginning of year $989,699 $1,266,642
Excess (deficiency) of
Fund Balances 2009 2010
revenues over expenses $345,782 $(276,943)
General (Unrestricted) (page 3) $1,335,481 $989,699
Balance, end of year $1,335,481 $989,699
TOTAL: $1,500,671 $1,273,311

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Schedule of Expenses AUGUST 31, 2010
International Canadian Administration Fundraising 2010 TOTAL 2009 Total
Ministry Projects Ministry Projects
Africa and Arab countries $1,212,278 – – – $1,212,278 $2,103,868
Asia $1,096,910 – – – $1,096,910 $423,154
India $2,319,928 – – – $2,319,928 $2,204,987
Eastern Europe and CIS $938,099 – – – $938,099 $999,599
South and Central America $316,346 – – – $316,346 $147,427
International review $23,982 – – – $23,982 $39,435
Ministry tours – – – – – $8,721
Amortization - building – – $18,384 – $18,384 $18,384
Amortization - computer equipment – – $3,379 – $3,379 $886
Amortization - furniture and equipment – – $3,567 – $3,567 $9,017
Amortization - vehicles – – $8,274 – $8,274 $6,770
Bank charges – $716 $28,330 – $29,046 $26,899
Computer expenses $7,072 $20,865 $3,746 $4,153 $35,836 $53,442
Contracted services – $236,584 – – $236,584 $167,593
Digital ministries $457,478 – – – $457,478 –
Impact Poverty Foundation expense – – $225,956 – $225,956 –
Insurance $1,776 $5,244 $4,831 $1,045 $12,896 $9,335
Loss on disposal of capital assets – – $9,822 – $9,822 $5,539
Mailings – $22,270 – $28,884 $51,154 $86,834
Ministry publications and supplies $5,222 $944,487 $2,769 $3,068 $955,546 $1,026,121
Office supplies and dues $4,799 $14,160 $20,831 $2,819 $42,609 $51,367
Postage $6,069 $17,950 $3,230 $3,561 $30,810 $27,081
Professional fees – – $8,945 – $8,945 $9,513
Publicity events $3,713 $186,633 $1,969 $2,181 $194,496 $114,058
Promotion materials and services – $55,749 – $32,464 $88,213 $116,472
Property taxes $1,333 $3,663 $2,758 $729 $8,483 $8,107
Repairs and maintenance $2,312 $15,097 $1,226 $1,358 $19,993 $16,188
Salaries and benefits – $832,958 $166,600 $139,351 $1,138,909 $958,348
Telecommunications $2,971 $9,744 $2,953 $1,799 $17,467 $14,920
Travel and public relations – $116,046 $51,237 $31,904 $199,187 $184,383
Utilities $1,958 $5,837 $1,833 $1,144 $10,772 $9,492
TOTAL: $6,402,246 $2,488,003 $570,640 $254,460 $9,715,349 $8,847,940
22
Statement of Cash Flows AUGUST 31, 2010 NOTES TO THE FINANCIAL
Cash from operating 2010 2009
STATEMENTS
activities FOR THE YEAR ENDED AUGUST 31, 2010
Excess (deficiency) of
revenues over expenses $345,782 ($276,943) 1. Purpose of the Organization
Adjustments for items not The organization was founded in 1948 and was incorporated
affecting cash: as a corporation without share capital by letters patent under
Amortization $33,604 $35,057 the Canada Corporations Act in 1971. The corporation is a
registered charitable organization and is therefore exempt from
 oss on disposal
L the payment of income taxes as provided under the Income Tax
of capital assets $9,822 $5,539 Act. Its purpose is to provide Scriptures and training worldwide
TOTAL: $389,208 $(236,347) so that people prepared by the Holy Spirit will be brought into
fellowship with Christ and His Church.
Changes in non-cash
working capital balances:
Prepaid expenses $(760,021) $50,456 2. Summary of Significant Accounting Policies
Accounts payable and (a) Revenue recognition
accrued liabilities $(118,422) $(303,467) The organization follows the deferral method of accounting
for contributions. Restricted donations and grants are
Loan receivable $202,539 $141,574 recognized as revenue in the year in which the related
TOTAL: $(286,696) $(347,784) expenses are incurred. Unrestricted donations and grants are
recognized as revenue in the year received or receivable if
the amount to be received can be reasonably estimated and
Cash from financing and collection is reasonably assured.
investing activities
Revenues from sales of publications are recognized when
Additions to capital assets $(6,271) $(57,431) there is persuasive evidence that an arrangement exists,
Disposals of capital assets $15,000 $8,000 delivery has occurred, the price is fixed and determinable, and
collection is reasonably assured.
Decrease (increase) in
long-term loan receivable $(8,138) $280,000 (b) Inventories
Inventories are not recorded on the balance sheet but are
TOTAL: $591 $230,569
expensed fully in the year of purchase.
(c) C
 apital Assets
Increase Capital assets are recorded at cost. Contributed capital assets
(decrease) in cash $(286,105) $(117,215) are recorded at fair value at the date of the contribution.
Cash, beginning of year $537,254 $654,469 Amortization is provided on capital assets using the straight
line method over the useful life of the assets at the following
Cash, end of year $251,149 $537,254 annual rates:
Building 4%
Furniture and equipment 20%
Vehicles 25%
Computer equipment 33%
23
(d) Use of Estimates organization and the difficulty in determining their fair
The preparation of financial statements in accordance market value contributed services are not recognized in
with generally accepted accounting principles requires the financial statements.
management to make estimates and assumptions that affect (f) F
 oreign Currency Translation
the reported amounts of assets and liabilities at the date of Monetary assets and liabilities denominated in foreign
the financial statements, and the amounts of revenues and currencies are translated at the exchange rate in effect at the
expenses during the reporting year. Actual results could differ balance sheet date. Revenues and expenses are translated
from management’s best estimates, as additional information at the exchange rate prevailing at the date in which the
becomes available in the future. transaction took place. Foreign exchange gains and losses
(e) Volunteer Services are included in the statement of revenues and expenses.
Because volunteer services are not remunerated by the

3. Capital Assets
Cost Accumulated Net 2010 Net 2009
ASSETS Amortization
Land $267,500 – $267,500 $267,500
Building $459,584 $312,528 $147,056 $165,440
Furniture and equipment $43,301 $35,124 $8,177 $13,516
Computer equipment $10,702 $2,493 $8,209 $3,545
Vehicles – – – $33,096
TOTAL: $781,087 $350,145 $430,942 $483,097

4. Other Assets
ASSETS 2010 2009
Loan receivable, Impact Poverty Foundation, non-interest bearing – $208,426
Note receivable from employee, 1% interest, repayable in monthly $14,025 –
instalments of $500, due January 2013
Less: current portion $5,887 –
TOTAL: $8,138 –

5. Contingencies
The Bible League of Canada is a joint venture partner of BFM Foundation (Canada) and each of its member BFM Thrift Stores. All
24
net revenue generated by
each of the BFM Thrift Stores
is, by the terms of the joint
venture agreements, to be for
“Now He who supplies seed to the sower and
the beneficial interest of the bread for food will also supply and increase
your store of seed and will enlarge the
Bible League of Canada. BFM
Foundation (Canada) has
established a fund to assist
with the opening of new BFM
Thrift Stores in communities
harvest of your righteousness.”
across Canada. All funds — 2 C or i nt h i a ns 9: 1 0
received by BFM Foundation
(Canada) from its member
BFM Thrift Stores are used as follows: 2011 - $1,612,642; 2012 - $107,198 and 2013
(a) to increase the equity in the BFM Thrift Stores, and - $47,993.

(b) to be contributed to The Bible League of Canada with the


express purpose to place Scriptures and provide training 7. Financial Instruments
in certain specified countries or regions. The organization’s financial instruments include loan
As of December 31, 2009, The Bible League of Canada’s receivable and accounts payable. Unless otherwise noted, it is
restricted equity in BFM Foundation (Canada) was $5,312,614 management’s opinion that the organization is not exposed to
(December 31, 2008 - $4,912,623). These amounts are based significant interest rate and credit risks arising from its financial
on the unaudited financial statements of all the BFM Thrift instruments. Management is aware that the organization
Stores. is exposed to changes in the exchange rates as it pays for
expenses and provides grants in various foreign currencies.
During the 2008 year, BFM Foundation (Canada) established
BFM Foundation Real Estate Management (2008) Ltd. The The fair values of these financial instruments approximate their
objective of this corporation is to take over the financing of the carrying values, unless otherwise noted.
capital assets of the BFM Thrift Stores so that the funds received
by BFM Foundation (Canada) will no longer need to be used to 8. Comparative Figures
increase the equity in the BFM Thrift Stores or to establish new
Certain comparative figures on the balance sheet and statement
BFM Thrift Stores.
of revenues and expenses have been reclassified to conform to
During the current year, BFM Foundation (Canada) established the current year’s presentation.
BFM Foundation Thrift Store Development Ltd. The objective of
this corporation is to develop BFM stores.

6. Commitments
Under the terms of various agreements and contracts, the
organization will be required to make future annual payments

25
“Unless the Lord
builds the house,
the builders labour in vain…”
—Psalm 127:1b

26
We give thanks
for what God is doing around the world through the friends and partners of
The Bible League of Canada. Our great joy is to see God build His Kingdom
around this world. Our prayer echoes that of Nehemiah in chapter nine verse
six where he prayed to the Lord,
“…now strengthen my hands.”
And God answered his prayer.

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PO Box 5037 | Burlington, ON | L7R 3Y8 | 1.800.363.9673 | www.bibleleague.ca

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