Guidelines/ Harold Sala 
Summary
Dr. Harold Sala (speaker, author and bible teacher) founded Guidelines in 1963. Pioneering the five-minute commentary in Christian radio, Dr. Sala's daily "Guidelines-A Five Minute Commentary on Living" is currently broadcast on more than 1000 stations around the world in a variety of languages. Programs are also available on our website and by email.
The Guidelines Team encourages men and women all over the world to live out the life of Christ. Sala, who holds a Ph.D. in biblical text, has authored over 60 books published in 19 languages. He and his team frequently speak on a wide variety of practical topics at conferences, seminars, and churches worldwide.
Additionally, Guidelines participates with its missionaries in mobile medical and vision clinics, Christian medical education, prison ministry, outreach to displaced people groups and support of children's homes. Lives are touched by ministering to the lonely, sick, hurting and poor in places like the Philippines, Ukraine, Myanmar and Kenya.
This organization is a nonprofit. Contributions to it are fully tax deductible to the extent allowed by law.
Contact information
Mailing address:
26161 Marguerite Pkwy St
Suite F
Mission Viejo, CA 92692-3162
Website: www.guidelines.org
Phone: (949) 582-5001
Email: tracy@guidelines.org
Organization details
EIN: 840574141
CEO/President: Bonnie Craddick
Chairman: Dr. Harold Sala
Board size: 14
Founder: Dr. Harold Sala
Year founded: 1963
Tax deductible: Yes
Fiscal year end: 12/31
Member of ECFA: Yes
Member of ECFA since: 2004
Purpose
STATEMENT OF PURPOSE: Guidelines' mission is to REACH people who need relationship with God, TEACH them His Word, and TOUCH them by meeting their spiritual and physical needs .
PROJECTS
The Legacy Project: Reaching Those Yet Unreached
The Guidelines Legacy Project exists to establish community-based radio stations and to equip evangelical partners working in the community to provide bible-based, people oriented programming in unserved areas.
Mission statement
Statement of faith
Guidelines, Inc uses the following to express its Statement of Faith:
We believe in:
- the verbal plenary inspiration of the Bible, both the Old and New Testaments;
- the creation of man by the direct act of God;
- the incarnation and virgin birth of our Lord and Saviour, Jesus Christ;
- His identification as the Son of God;
- His vicarious atonement for the sins of mankind by the shedding of His blood on the cross;
- the resurrection of His body from the tomb;
- the literal second coming of Christ;
- His power to save men from sin;
- the new birth through the regeneration by the Holy Spirit;
- the gift of eternal life by the grace of God;
- the power of the Holy Spirit for effective Christian service
Transparency grade
C
To understand our transparency grade, click here.
Financial efficiency ratings
Sector: Educational Media
| Category | Rating | Overall rank | Sector rank |
| Overall efficiency rating | | 354 of 439 | 35 of 51 |
| Fund acquisition rating | | 320 of 439 | 33 of 51 |
| Resource allocation rating | | 349 of 439 | 37 of 51 |
| Asset utilization rating | | 254 of 439 | 25 of 51 |
Financial ratios
| Funding ratios | Median % for all ministries in MW database | 2018 | 2017 | 2016 | 2015 | 2014 |
Return on fundraising efforts Return on fundraising efforts = Fundraising expense / Total contributions | 7% | 10% | 1% | 2% | 11% | 7% |
Fundraising cost ratio Fundraising cost ratio = Fundraising expense / Total revenue | 6% | 10% | 1% | 2% | 10% | 2% |
Contributions reliance Contributions reliance = Total contributions / Total revenue | 95% | 97% | 95% | 90% | 97% | 31% |
Fundraising expense ratio Fundraising expense ratio = Fundraising expense / Total expenses | 6% | 9% | 1% | 2% | 9% | 4% |
Other revenue reliance Other revenue reliance = Total other revenue / Total revenue | 5% | 3% | 5% | 10% | 3% | 69% |
| Operating ratios | Median % for all ministries in MW database | 2018 | 2017 | 2016 | 2015 | 2014 |
Program expense ratio Program expense ratio = Program services / Total expenses | 82% | 76% | 83% | 82% | 73% | 85% |
Spending ratio Spending ratio = Total expenses / Total revenue | 99% | 118% | 121% | 109% | 113% | 52% |
Program output ratio Program output ratio = Program services / Total revenue | 81% | 90% | 100% | 90% | 83% | 44% |
Savings ratio Savings ratio = Surplus (deficit) / Total revenue | 1% | -18% | -21% | -9% | -13% | 48% |
Reserve accumulation rate Reserve accumulation rate = Surplus (deficit) / Net assets | 2% | -13% | -12% | -5% | -6% | 64% |
General and admin ratio General and admin ratio = Management and general expense / Total expenses | 10% | 16% | 16% | 16% | 18% | 12% |
| Investing ratios | Median measure for all ministries in MW database | 2018 | 2017 | 2016 | 2015 | 2014 |
Total asset turnover Total asset turnover = Total expenses / Total assets | 1.27 | 0.86 | 0.70 | 0.59 | 0.55 | 0.69 |
Degree of long-term investment Degree of long-term investment = Total assets / Total current assets | 1.54 | 1.01 | 1.01 | 1.01 | 1.01 | 1.01 |
Current asset turnover Current asset turnover = Total expenses / Total current assets | 2.45 | 0.86 | 0.71 | 0.60 | 0.55 | 0.70 |
| Liquidity ratios | Median measure for all ministries in MW database | 2018 | 2017 | 2016 | 2015 | 2014 |
Current ratio Current ratio = Total current assets / Total current liabilities | 8.05 | 170.24 | 73.60 | 747.07 | 1273.29 | 12649.70 |
Current liabilities ratio Current liabilities ratio = Total current liabilities / Total current assets | 0.11 | 0.01 | 0.01 | 0.00 | 0.00 | 0.00 |
Liquid reserve level Liquid reserve level = (Total current assets - Total current liabilities) / (Total expenses / 12) | 4.07 | 13.81 | 16.75 | 20.11 | 21.71 | 17.04 |
| Solvency ratios | Median % for all ministries in MW database | 2018 | 2017 | 2016 | 2015 | 2014 |
Liabilities ratio Liabilities ratio = Total liabilities / Total assets | 10% | 1% | 1% | 0% | 1% | 1% |
Debt ratio Debt ratio = Debt / Total assets | 0% | 0% | 0% | 0% | 0% | 0% |
Reserve coverage ratio Reserve coverage ratio = Net assets / Total expenses | 63% | 116% | 141% | 169% | 181% | 143% |
Financials
| Balance sheet | |||||
| Assets | 2018 | 2017 | 2016 | 2015 | 2014 |
| Cash | $267,955 | $340,581 | $516,543 | $537,633 | $747,950 |
| Receivables, inventories, prepaids | $0 | $6,014 | $5,712 | $11,558 | $9,786 |
| Short-term investments | $955,880 | $1,045,594 | $1,018,183 | $1,078,753 | $967,038 |
| Other current assets | $3,235 | $8,235 | $8,235 | $8,235 | $8,235 |
| Total current assets | $1,227,070 | $1,400,424 | $1,548,673 | $1,636,179 | $1,733,009 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 |
| Fixed assets | $6,467 | $9,171 | $13,574 | $19,224 | $25,631 |
| Other long-term assets | $0 | $0 | $0 | $0 | $0 |
| Total long-term assets | $6,467 | $9,171 | $13,574 | $19,224 | $25,631 |
| Total assets | $1,233,537 | $1,409,595 | $1,562,247 | $1,655,403 | $1,758,640 |
| Liabilities | 2018 | 2017 | 2016 | 2015 | 2014 |
| Payables and accrued expenses | $7,208 | $19,028 | $2,073 | $1,285 | $137 |
| Other current liabilities | $0 | $0 | $0 | $0 | $0 |
| Total current liabilities | $7,208 | $19,028 | $2,073 | $1,285 | $137 |
| Debt | $0 | $0 | $0 | $0 | $0 |
| Due to (from) affiliates | $0 | $0 | $0 | $17,336 | $17,348 |
| Other long-term liabilities | $0 | $0 | $0 | $0 | $0 |
| Total long-term liabilities | $0 | $0 | $0 | $17,336 | $17,348 |
| Total liabilities | $7,208 | $19,028 | $2,073 | $18,621 | $17,485 |
| Net assets | 2018 | 2017 | 2016 | 2015 | 2014 |
| Unrestricted | $1,179,976 | $1,140,170 | $1,408,081 | $1,459,947 | $1,654,375 |
| Temporarily restricted | $46,353 | $250,397 | $152,093 | $176,835 | $86,780 |
| Permanently restricted | $0 | $0 | $0 | $0 | $0 |
| Net assets | $1,226,329 | $1,390,567 | $1,560,174 | $1,636,782 | $1,741,155 |
| Revenues and expenses | |||||
| Revenue | 2018 | 2017 | 2016 | 2015 | 2014 |
| Total contributions | $871,652 | $776,986 | $765,604 | $773,070 | $728,062 |
| Program service revenue | $0 | $0 | $0 | $0 | $0 |
| Membership dues | $0 | $0 | $0 | $0 | $0 |
| Investment income | $20,351 | $36,895 | $75,566 | ($4,223) | $1,463,082 |
| Other revenue | $4,065 | $6,151 | $5,093 | $30,647 | $144,520 |
| Total other revenue | $24,416 | $43,046 | $80,659 | $26,424 | $1,607,602 |
| Total revenue | $896,068 | $820,032 | $846,263 | $799,494 | $2,335,664 |
| Expenses | 2018 | 2017 | 2016 | 2015 | 2014 |
| Program services | $804,339 | $821,288 | $758,222 | $662,755 | $1,031,766 |
| Management and general | $164,856 | $158,123 | $149,661 | $158,976 | $141,034 |
| Fundraising | $91,111 | $10,228 | $14,988 | $82,136 | $47,594 |
| Total expenses | $1,060,306 | $989,639 | $922,871 | $903,867 | $1,220,394 |
| Change in net assets | 2018 | 2017 | 2016 | 2015 | 2014 |
| Surplus (deficit) | ($164,238) | ($169,607) | ($76,608) | ($104,373) | $1,115,270 |
| Other changes in net assets | $0 | $0 | $0 | $0 | $0 |
| Total change in net assets | ($164,238) | ($169,607) | ($76,608) | ($104,373) | $1,115,270 |
Response from ministry
No response has been provided by this ministry.
History
Dr. Harold Sala (speaker, author and bible teacher) founded Guidelines in 1963. Pioneering the five-minute commentary in Christian radio, Dr. Sala's daily "Guidelines-A Five Minute Commentary on Living" is currently broadcast on more than 1000 stations around the world in a variety of languages. Programs are also available on our website and by email.
The Guidelines Team encourages men and women all over the world to live out the life of Christ. Sala, who holds a Ph.D. in biblical text, has authored over 60 books published in 19 languages. He and his team frequently speak on a wide variety of practical topics at conferences, seminars, and churches worldwide.
Additionally, Guidelines participates with its missionaries in mobile medical and vision clinics, Christian medical education, prison ministry, outreach to displaced people groups and support of children's homes. Lives are touched by ministering to the lonely, sick, hurting and poor in places like the Philippines, Ukraine, Myanmar and Kenya.
Program accomplishments
Top Accomplishments in 2015:
- $41,700 raised for a Legacy Radio Station planted in a Muslim-majority country of the Balkans
- $10,000 in war relief raised and sent to Ukraine
- Constructed permanent home for Precious Kids Center in Kitale, Kenya
- Provided a new vehicle for Sister Freda in Kitale, Kenya
- Produced Guidelines' Family Study Video Series in English, Tagalog and Mandarin on flash drives. Funded 300 flash drives in Hong Kong for distribution to couples in Mainland China.
Needs
Needs for 2016:
Funds to cover translation, production and airtime to expand distribution of the Commentary in the following areas: Muslim-majority country of the Balkans, Turkey, Latin America, Africa