THE BCC FEDERATION ANNUAL ÅRSRAPPORT REPORT 2020 2020
1 Table of Contents
The BCC federation 4
A church in development 6
Organizational structure and authority 10
Key figures 14
From the Secretariat 18
From the Elders 20
A Norwegian church with a renewed organization 24
BCC Media - a new media foundation in the federation 28
Mission activities and Christian social entrepreneurship 34
Summary accounts 38
Independent auditor’s report 58
2 3 The BCC federation BCC’s objectives: BCC works so the gospel can reach the whole world and all nations can become disciples and learn to keep all that Jesus commanded. The year 2020 was an important milestone in BCC’s history, when it took (Matthew 28:18-20) 01 the first steps towards becoming an international federation.
Since Johan O. Smith’s conversion in 1898, a church has developed throughout the world, but for more than 100 years it existed without an international structure. The church’s activities have been conducted by independent Christian organizations in various regions and countries, which have cooperated based on a common faith and overlapping objectives. Today, congregations and fellow believers on every continent identify with this church.
The Norwegian association Brunstad Christian Church (BCC) has been the principal actor, and has conducted substantial activities that have benefited In 2020, the first two organizations congregations and individual believers all were admitted to the newly established over the world. federation, along with BCC, which serves as the federation’s central organization. These The year 2020 was therefore an important organizations are to manage the church’s milestone, as the first steps towards media operations and mission work. becoming an international federation were taken. The media activities were transferred from BCC to a new foundation, and a new BCC’s vision is to fulfill Jesus’ Great The purpose of this decision was to link missionary organization was established Commission. We want to achieve this by: the religious community internationally in the United States. These and all other within a suitable legal structure that allows parties affiliated with BCC currently or in • Organizing international conferences • Carry out mission work, church activities, for efficient operations in the coming the future must commit to conducting and events and Christian social entrepreneurship decades. The new structure is based on nonprofit activities that support the church’s general principles of association law from objectives. • Producing Christian media content for • Safe and sustainable financial various countries, and the structure of other various channels management international nonprofit organizations. The • Offering positive, drug-free activities for next steps in the development will be taken This annual report describes the children and youth in a Christian in the coming years. federation’s overall activities in 2020. community
4 5 A church in development
1910-1920:1910-1920: MissionMission work in work in Norway,Norway, Sweden Sweden and Denmarkand Denmark
1914-1920:1914-1920: 1920s:1920s: 1950s: 1950s: 1960s: 1960s: 1970s and1970s 1980s: and 1980s: Several Severalchurches churches The churchThe churchin in MissionMission work work MissionMission work continues work continues MissionMission work continues work continues are foundedare founded along along DenmarkDenmark is is begins inbegins Germany in Germany in Switzerland,in Switzerland, England, England, around aroundthe world, the includingworld, including the Norwegianthe Norwegian foundedfounded and Northand America North America the Netherlands,the Netherlands, France, France, in Africa,in SouthAfrica, America, South America, coast ascoast a result as a of result of Austria Austriaand other and other China, AustraliaChina, Australia and India and India Johan O.Johan Smith’s O. Smith’s EuropeanEuropean countries countries travels duringtravels hisduring his naval servicenaval service
1900 1900 1910 1910 1920 1920 1930 1930 1940 1940 1950 1950 1960 1960 1970 1970 1980 1980
1898: 1898: 1912: 1912: 1931: 1931: 1956: 1956: 1976: 1976: Johan OscarJohan Smith Oscar Smith The periodicalThe periodical Skjulte Skjulte The firstThe international first international The churchThe church Elias AslaksenElias Aslaksen dies. dies. gives hisgives life tohis God life to God Skatter Skatter(Hidden (Hidden Treas- Treas- 1922: 1922: conferenceconference is held atis held at purchasespurchases the the Sigurd BratlieSigurd andBratlie and on the nighton the of night May of May ures) is ures)published is published for the for theThe church’sThe church’s first first Nesbyen,Nesbyen, Norway Norway Nedre BrunstadNedre Brunstad Aksel J.Aksel Smith J. take Smith take 17. Considered17. Considered the the first time.first Founded time. Founded by by meetingmeeting hall is hall is farm in farmStokke, in Stokke, over responsibilityover responsibility for for beginningbeginning of the of the Johan O.Johan Smith O. in Smith 1912, in 1912,built in builtHorten, in Horten, NorwayNorway the churchthe church churchchurch the publicationthe publication has has NorwayNorway subscriberssubscribers from from 1943: 1943: 1978: 1978: Europe,Europe, Africa, AsiaAfrica, and Asia and Johan O.Johan Smith O. dies Smith dies A new conferenceA new conference hall hall North AmericaNorth America within awithin a on Mayon 1, 1943.May 1, 1943. with 4,000with seats 4,000 is seats is few yearsfew years Elias AslaksenElias Aslaksen takes takes completedcompleted at Brunstad at Brunstad over leadershipover leadership 1914: 1914: responsibilitiesresponsibilities for for The firstThe edition first editionof of the churchthe church the songbookthe songbook Ways Ways of the Lordof the is Lord is publishedpublished with 56 with 56 songs. Thesongs. current The current edition editioncontains contains 472 songs472 songs
6 7 2016: 2016: 2020: 2020: 2016: 2016: 2020: 2020: Online streamingOnline is streaming Extensiveis media productionExtensive media production Streaming-løsningStreaming-løsning via via SatsningSatsning på formidling på formidling til til utilized to reach churchutilized to reach churchfor Sunday School,for with Sunday School, with nett tasnett i bruk tas for i bruk å nå for å nå søndagsskolen:søndagsskolen: medie- medie- audiences all overaudiences the all overcontent the translatedcontent to many translated to many menighetermenigheter i alle i alle innholdinnhold oversettes oversettes til til world world languages languages verdensdelerverdensdeler mangemange språk språk 2002: 2002: 2005: 2005: 2011: 2011: 2005: 2005: The “A-team” is The “A-team” isBCC hosts two summerBCC hosts two summerBrunstadTV is establishedBrunstadTV as is established as BCC arrangererBCC arrangerer for for 2019: 2019: 2020: 2020: 2011: 2011: 2019: 2019: 2020: 2020: established as a established as aconferences for theconferences first for theBCC’s first own TV channel,BCC’s ownand TV channel, and første gangførste to gang to BCC’s conferencesBCC’s and conferencesother Increased and other support Increased for support for BrunstadTVBrunstadTV etableres etableres som som BCCs stevnerBCCs stevner og medie- og medie- SatsningenSatsningen på internasjonal på internasjonal continuation of acontinuation long oftime, a long in order to time, in order to begins to producebegins media to produce media sommerstevnersommerstevner for for media productionsmedia are nowproductions international are now missioninternational work, mission work, egen TV-kanalegen TV-kanal og starter og starteropp opp produksjonerproduksjoner sendes sendes nå på nå på misjon misjonstyrkes, styrkes, egen egen 1991: 1991: 1998: 1998: tradition of volunteertradition of volunteeraccommodate allaccommodate the all thecontent 1991: 1991:content 1998: 1998: 2002: 2002: å få plasså få til plass alle somtil alle som broadcast in 21 languagesbroadcast in 21 languageswith the establishmentwith the of establishmenta of a med medieproduksjonmed medieproduksjon 21 språk21 språk misjonsstiftelsemisjonsstiftelse etableres etableres Revival and renewalRevival and renewalBCC starts broadcastingBCC starts broadcastingwork in BCC. Youthwork from in BCC. Youthvisitors from wishing tovisitors attend wishing to attendVekkelseVekkelse og fornyelse og fornyelse For førsteFor gangførste gang «A-laget»«A-laget» etableres etableres som som vil kommevil komme spread through thespread through theits international its international går overgår menighetene over menighetene sendessendes internasjonale internasjonale newet ledd mission eti en ledd organizationlang i ennew dugnads- lang mission dugnads- organization around the worldaround do the world do 2012: 2012: 2012: 2012: 2020: 2020: church both in Norwaychurch both in Norway“Brunstad Feasts”“Brunstad via Feasts” via både i Norgebåde i ogNorge og JohanBrunstadfester, O. Brunstadfester,Smith’s Johan lettersog O. og Smith’s letterstradisjon tradisjon i BCC. Ungdomi BCC. Ungdom Johan O.Johan Smiths O. Smithsetterlatte etterlatte volunteer work atvolunteer work2008: at 2008: BCC develops its BCCown developsonline its own online 2008: 2008: BCC utviklerBCC utvikler egen portal egen forportal for KoronapandemienKoronapandemien gjør gjør and internationally,and and internationally, satellite and for the firstsatellite time, for the first time, internasjonalt,internasjonalt, og og distributedvidere stevnenevidere in unredacted stevnenedistributed på på in unredacted2020:fra hele fra verden hele verdenbidrar2020: medbidrar med skrifter skrifterutgis for utgis første for gangførste i gang i Brunstad Brunstad BCC invests in onlineBCC invests in onlineportal for sharingportal church for sharing church BCC satserBCC påsatser online på online elektroniskelektronisk deling avdeling litteratur, av litteratur, menighetslivetmenighetslivet digitalt digitalt many young peoplemany are young peoplefollowed are by conferencesfollowed by conferences mangemange unge blir unge blir formBrunstad, for theBrunstad, utfirst via formtime, ut via foralong the first time,Thefrivillig COVID-19along frivilliginnsats pandemicinnsats påThe Brunstad COVID-19 på Brunstad pandemic uredigerturedigert form, sammen form, sammen mission work, in mission work, in literature, speeches,literature, podcasts speeches, podcasts misjon,misjon, på flere på språk flere språk taler, podcasttaler, podcast og medlems- og medlems- gripped and baptizedgripped in and baptizedfrom Brunstadin from Brunstad grepet grepetog åndsdøpt og åndsdøpt withsatellitt manysatellitt previouslywith many previouslymoves church lifemoves online church life online med enmed rekke en tidligere rekke tidligere several languagesseveral languages and member informationand member information informasjoninformasjon the Holy Spirit the Holy Spirit unpublished lettersunpublished letters upubliserteupubliserte brev brev
1990 1990 2000 2000 2010 1990 1990 2010 20202000 2000 2020 2010 2010 2020 2020
1996: 1996: 1996: 1996: 2020: 2020: 2020: 2020: 1993: 1993: BCC establishes aBCC resource establishes a2003: resource 2003: 1993: 1993: 2018:BCC etablererBCC etablerer et2018: ressursteam et ressursteam BCC2003: is established 2003: BCC as anis established as an 2018: 2018: BCC etableresBCC etableres som et som et The church’s firstThe church’s firstteam responsibleteam for child responsible BCCfor child is registered BCC as a is registered as a MenighetensMenighetens første første A somnew jobberyouthsom workjobberforebyggendeA initiative:new forebyggende youth workinternational initiative:BCC registreresBCC federationregistreresinternational som som federation Ny giv iNy ungdomsarbeidet: giv i ungdomsarbeidet: internasjonaltinternasjonalt forbund forbund bylaws are formalizedbylaws are formalizedand youth protectionand youth protectionchurch in Norwaychurch in Norway vedtektervedtekter formaliseres formaliseres themot number uønskedemot of uønskede youth hendelserthe numbercamps hendelser i is of youth i trossamfunn campstrossamfunn is i Norge i Norge firedoblingfiredobling i satsning i satsning på på and the Board is and the Board is og styreog etableres styre etableres increasedbarne- barne-og to ungdomsarbeidetfour ogincreased a yearungdomsarbeidet to four 2020:a year 2020: ungdomscamperungdomscamper 2020: 2020: established established 1996: 1996: 2002-2006: 2002-2006: The2002-2006: extensive2002-2006: constructionThe extensive project construction at project at Det storeDet utbyggingsprosjektet store utbyggingsprosjektet på på Kickstart for new Kickstartand for new Largeand constructionLarge project construction at project at 2015:Kåre J. KåreSmith2015: J. overtarSmith overtar 2019: 2019: BrunstadStor utbyggingStor nears utbygging completion. påBrunstad Brunstad: på nearsBrunstad: BCC BCC completion. and BCC BCC and 2015: 2015: 2019: 2019: BrunstadBrunstad går mot går slutten. mot slutten. BCC og BCC og 1996: 1996: Kåre J. Smith takesKåre over J. Smith takesextensive over work forextensive work forBrunstad when BCCBrunstad expands when the BCC expands the The firstsom youth forstandersom Easter Theforstander firstforcamp youth for EasterContinued camp focus Continuedon the focus onitsbygger membersthe bygger ut stevnesenteret, have utits securedstevnesenteret, members financing have secured financing Første påskecampFørste påskecamp for for Videre Videresatsning satsning på A-laget på A-laget medlemmenemedlemmene har sikret har låne- sikret låne- Kick-startKick-start for et for et as leader of the churchas leader of the childrenchurch and youth,children and youth,conference center,conference builds cabins center, builds cabins is heldmenigheten at Brunstadmenighetenis held at Brunstad A-team as a missionA-team tool asfor a missionandhagebyen tool a place forhagebyen ogthat flere isand bigog leilighetsbygg a flereenough place leilighetsbygg that to is big enough to ungdomungdom arrangeres arrangeres som misjonsarenasom misjonsarena for for finansieringfinansiering og et sted og etsom sted er som stort er nok stort nok omfattendeomfattende arbeid forarbeid for with activities andwith activities andand apartments forand accomodation apartments for accomodation youth work. Its operationsyouth work. Its operationsmeet for future conferencesmeet for future conferences ungdom.ungdom. Virksomheten Virksomheten til å samlestil å samlesfor alle fortrossamfunnets alle trossamfunnets barn ogbarn ungdom, og ungdom, med med development development are reorganized soare that reorganized youth so BCCthat youthoverførerBCC overfører alle sine alle verdier sine verdierpå på omorganiseres,omorganiseres, for at ungdom for at ungdom stevner stevner i fremtiden i fremtiden aktiviteteraktiviteter og utvikling og utvikling BCC transfers all BCCits assets transfers at all its assets at continue to have continuean to have anBrunstad Brunstad til Brunstadstiftelsen til Brunstadstiftelsen fortsattfortsatt skal ha skalmulighet ha mulighet til å til å Brunstad to BrunstadstiftelsenBrunstad to Brunstadstiftelsen opportunity to experienceopportunity to experience oppleveoppleve A-laget A-laget (the Brunstad Foundation)(the Brunstad Foundation) the A-team the A-team
8 9 Organizational structure
In the BCC federation, the Assembly of Representatives and the Elders are 02 the supreme bodies. Here you can read about the principles behind the federation’s structure, and which decision-making bodies the federation has.
The Elders: The Assembly of Representatives: Brunstad Christian Church in Norway: Local churches in Norway and other The church’s spiritual and visionary Consists of representatives from Norwegian The existing Norwegian association is countries: leadership, central to the church’s and foreign congregations called Brunstad Christian Church (BCC), Currently independent organizations commission • The supreme body in all matters that do with Norwegian organization number and not formally incorporated into the • Responsible as stewards of the church’s not fall under the authority of the Elders, 979 961 073. When the federation’s federation. In the future, local churches will doctrine and for the Christian content at i.e. all practical, legal and financial new, international central organization be able to apply for admission as member church events and other productions matters. is established, today’s BCC expects to organizations in the federation, either continue its involvement in Norwegian directly or through national associations. • Host annual gatherings for BCC elders • Can adopt amendments to the bylaws church operations as the national BCC from local churches in Norway and other • The granting authority for BCC; allocates association. countries funds to promote BCC’s objectives
BCC joint initiatives About the BCC Federation The federation’s central enterprises will in the future be carried out through joint initiatives, which are independent organizations with autonomous management and a clear assignment. As of 2020, two of these organizations A federation is a group of independent entities who have entered a have been founded and admitted to the federation. Two areas of operation confederacy, i.e. a legally binding collaboration, in order to promote common are still part of BCC but are expected to be separated and established as objectives. independent organizations in the near future.
BCC is now forming a federation which has its basis in its individual members • BCC Media (bcc.media foundation) - founded and admitted to the new and local churches and a long tradition of cooperation for common objectives. federation in 2020 • BMS International - founded and admitted to the new federation in 2020 The BCC federation operates several large joint initiatives and has two joint • BCC Events - not founded; activities and operation are currently within BCC principal bodies. All entities in the federation are self-owned, charitable and nonprofit organizations committed to the federation’s beliefs and objectives. • BCC Fund - not founded; activities and operation are currently within BCC
10 11 THE BCC FEDERATION: CURRENT SITUATION THE BCC FEDERATION: PROPOSED ORGANIZATIONAL OUTLINE
The establishment of BCC as an international federation took place in 2020, but the process In the proposed organizational outline, there will in principle be a distinction between the of reorganization to the federation model is expected to take 2-3 years. Both the current federation’s member organizations, and central bodies and federation units that serve the BCC structure and the change process should therefore be viewed in light of the proposed community as a whole. These are called joint initiatives. organizational outline on the right. The following is an outline of the federation’s future structure: During the establishment phase, the federation looks like this:
Local churches Local churches Local chapters
National associations Children’s and youth of BCC associations
Member organizations Brunstad Christian Church
Joint initiatives Joint initiatives BCC central organization
Media Mission Media Youth program
Mission Music
Event Fund Brunstad Christian Church
Supreme bodies Departments
Assembly of The Elders Representatives Event Fund (62 people) (4 people) BCC central organization
Supreme bodies Other bodies Other bodies
Assembly of The Elders Nomination Secretariat The Board Nomination MVU* Representatives Secretariat committee (62 people) (4 people) committee
* Members and whistleblowers committee: In the future, this committee will be part of BCC at the national level, with each country having its own committee 12 13 Key figures Asset management in BCC
The BCC federation’s income comes The Norwegian association Brunstad BCC internally defines its operations into By doing this, BCC has both secured a mostly from regular contributors, both Christian Church received public grants operating and fund finances, which are place that can be rented for Christian 03 individuals, companies and other charitable as a religious organization. In 2020, this managed separately from each other. conferences several times a year and built organizations. Total funds raised for the amounted to 11.7 MNOK. Furthermore, up a strong financial base for the church’s federation’s objectives in 2020 was the association received a VAT refund of At the end of 2020, BCC’s net assets future activities. This is important so that 226.1 MNOK. 8.3 MNOK through the VAT compensation amounted to NOK 891.6 million. Of this, future generations can also gather around scheme for non-profit organizations. BCC 737.9 was set aside as fund capital, which the gospel. The total sum for funds spent by the did not receive any public support relating has internal restrictions. The purpose of federation towards its objectives was to the corona pandemic in 2020. the fund capital is to ensure the long-term In 2020, as part of the development of 177.1 MNOK in 2020, giving a total net realization of BCC’s objectives, which is BCC’s international activities, the Assembly income of 49 MNOK. mission. An important background and goal of Representatives decided to make a large for the large fundraiser that has built up contribution to the federation’s newly- this fund capital in BCC over the past ten established mission organization, as well years has been the members’ desire and as to the new media foundation. This was vision that the conference site at Brunstad financed by the fund’s return on investment should be developed. This has helped to in 2020 of 29.7 MNOK. In addition, 94.2 ensure that the church will continue to MNOK of the fund was used to finance the have a mission center and a place to come remainder of these grants. ACQUIRED FUNDS: FUNDS EXPENDED: together. The BCC fund therefore amounted to 226 177 Most of the fund’s capital is therefore 737.9 MNOK at the end of 2020. The values MNOK MNOK invested as a loan to Brunstadstiftelsen for have been retained within the federation, the time being, where it has contributed and the remaining financial results are to financing of the development project also satisfactory and in line with planned which is planned to be completed in 2022. budgets.
From the BCC summer conference in 2017.
BCC FUND: 3.33% 738 return MNOK
14 15 Children playing during BCC’s summer conference at Brunstad, before the coronavirus pandemic.
16 17 KEY RESOLUTIONS MADE AT THE ASSEMBLY Further, it was resolved to allocate up to 100 OF REPRESENTATIVES MEETINGS IN 2020: MNOK in grants to the federation’s mission organization for purchasing a mission April: corporation. The Secretariat was requested From the Secretariat The Assembly of Representatives adopted the to determine the grant’s prerequisites, first stage in amending BCC’s bylaws, which including a condition that the US tax among other things clarified the composition authorities (IRS) approve the recipient as a and procedural rules of the Assembly of tax-free institution. Representatives. The Assembly elected members to the In order to fulfill the goal of becoming an international federation, BCCs nomination committee, which nominates 04 Assembly of Representatives adopted several amendments to the bylaws in July: people for key positions in the federation. 2020, and established a separate secretariat. BCC’s annual accounting and the auditor’s report for 2019 were scrutinized and The Elders provided information about approved. BCC’s application for membership to The Secretariat will safeguard the interests Consequently, the Assembly of Norges Kristne Råd (Christian Council of of the Assembly of Representatives and the Representatives adopted several As part of the process of structuring BCC, Norway), and the Assembly supported the federation between Assembly meetings, amendments to the bylaws during the year. its local churches and central enterprises resolution. and thereby ensure the advancement of into a federation model founded on general BCC’s objectives. There are currently three people in the principles of association law, the Assembly Desember Secretariat, responsible for finance, of Representatives adopted the following measures: The Assembly of Representatives approved One of the Secretariat’s tasks in the compliance and communication. In the next phase of updating BCC’s bylaws federation is to plan, prepare, conduct addition, employees and consultants • Approval of the next stage of bylaw and adopted resolutions on procedural and follow up the Assembly meetings. contribute within various subject areas. amendments, which among other things guidelines. In 2020, four online meetings were held, BCC’s long-planned transition into an further strengthened the authority of the in April, July, November and December, international federation entails major Assembly of Representatives, and revised The Assembly confirmed a new proposal for Resultat respectively. The meeting in July was the changes to its structure, but is a natural the authority of the Board standardized bylaws for BCC’s Norwegian ordinary meeting, while the other three development of extensive activities carried • Set requirements for organizations congregations, with a deadline at the end of were extraordinary. out by BCC for many years. admitted as members of the federation to 2021 for the localities to make the updates. operate charitable and nonprofit activities An important decision was taken to On behalf of the Secretariat for the that advance the basis of the church A chairperson, permanent members enshrine the first steps for the new Assembly of Representatives: and deputies for the Members’ and federation model in the bylaws. Because Tore E. Aslaksen BCC’s Board was authorized to separate media Whistleblowing Committee were elected for of a thorough process begun in 2016, the Berit Hustad Nilsen operations into an independent foundation, 2020-2022. bylaws were extensively revised in 2020. Finn Å. Ødegård and admit it as a member of the federation. The BCC federation’s total budget for 2021 The Assembly of Representatives was was approved, which showed a collective presented with a long-term financial plan income of NOK 214.3 million. for both BCC and Brunstadstiftelsen (the Brunstad Foundation), and gave its support As part of the transition to becoming a for the financial security scheme to be used federation, the Assembly approved grants to as security against liquidity risk in the financial the media and missionary entities, which in plan. the course of the year were established as independent organizations and admitted as Foreign representatives were elected to the members in the new federation. Assembly, for the period August 2020 to July 2021. The Assembly of Representatives approved financial support for:
November: • BCC Media • BMS International The Assembly of Representatives resolved to add the new US-based mission organization • Skjulte Skatters Forlag to the federation, with effect from the • Youth Activity Organization Worldwide organization’s founding date.
18 19 From the Elders
It is a great pleasure to witness the Although we greatly look forward to being progression of BCC’s organizational able to meet in person at conferences 05 development, and that the course of again, the last year’s experiences of being an development decided by the Assembly of online church have given us new inspiration Representatives in 2016 are beginning to for the church’s work. The commission take shape. Jesus gave His disciples just before He left the earth – to go out and make disciples of It has been many years since I stepped all nations – is more relevant than ever. down from the Board and from operational positions in the church, as I wanted to We believe that through baptism with the concentrate on preaching and helping Holy Spirit we receive the power to keep people gain a personal connection with Jesus’ commandments, thereby entering Jesus. Therefore I greatly appreciate into a life of development and renewal. This all those who are working with the is a personal choice, and I am pleased to see development of the organization and that so many young people are enthusiastic contribute to BCC being a healthy, future- for this and enter a life with God. We also oriented church for all who share our faith have a vision that this message can be told in the teachings and life of Jesus. in new ways, using new technology, and it will be exciting to see what the future will The Assembly of Representatives, which bring in this area. consists of competent women and men, work together to ensure good management By individual faithfulness and the mind of of the financial and practical work required a servant that Jesus had, we can continue to run BCC’s extensive operations. All building the church together. I would like to managers and employees in the federation’s thank everyone who contributes to BCC’s various operational areas also work work, including preaching, care work and independently and well to perform their cheerful giving. duties.
We experience unity and fellowship On behalf of the BCC Elders, in church work across the world. Our Kåre J. Smith conferences are usually a reliable gauge of this, and in 2020 when we mostly had to meet online, we were able to see and hear more friends from other countries and continents than we have done before.
20 21 Youth from the local church in Eiker participating in the TV program Brunstad Magazine, September 2020.
22 23 A Norwegian church with a renewed organization Events in 2020: Conferences that went online
2020 became a year with many changes for the Brunstad Christian Church association. While the COVID-19 pandemic turned many of its In a normal year, BCC holds a minimum The investment in 2020’s online 06 of seven international conferences, conferences is further discussed in BCC activities upside down, the process of reorganization to a federation model attended by fellow believers from around Media’s section of the report. continued. the world, each with between 3,000 and 11,000 registered attendees. The Easter At the beginning of 2020, the events and summer conferences usually have the department had 13 employees, but most BCC is organized as a nonprofit association BCC’s media operations were the highest attendance. were laid off when the conferences were and religious community in Norway, with organization‘s largest department in 2020, cancelled indefinitely from Easter. At the Norwegian organization number 979 961 until it was re-established as a separate, These are large, important events for end of the year, there was a small staff of 073. As part of the process of turning independent foundation in the new BCC and for attendees, and an events just four employees who assisted with the BCC into a federation, major changes are federation in the fall. department in BCC plans and organizes all implementation of online conferences. taking place in the organization, which will conferences. The events department also continue in coming years. Administration and daily management assists Brunstad Youth Club in planning and During the rest of the year, the department BCC is headquartered in Moss, Norway. As of coordinating four annual Christian camps. worked with organizational structure and This report presents the consolidated December 31, 2020, the organization had 30 In 2020, attendance fees, which finance strategy for future events, and prepared accounts for the entire federation. For employees, down from 119 at the beginning events and conferences, fell dramatically for an impending restructuring in 2021 and a complete overview of the Norwegian of the year. The decline is due to BCC Media because of cancellations due to the 2022. Among other things, this entails that association’s accounts, see the being separated from BCC in October, when COVID-19 pandemic. Expenses continued the events department will be split out from supplementary annual report from Brunstad all employee contracts were transferred to to accrue for the rental of premises, the BCC association and established as a Christian Church. the new foundation. At the end of the year, equipment and staff for the online separate organization in the federation. the other employees worked for BCC’s conferences and broadcasts for the rest of BCC promotes the federation’s Christian administration, finance department, event the year, so an extraordinary collection drive mission through events, support for local department and service center. was held for this purpose. churches, and the management of funds – assets that will be used for future mission The CEO is responsible for daily operations and Christian work around the world. and reports to the Board.
The Board
CEO
Administration Finances
BCC BCC Events Service center
24 25 The BCC service center – support for local churches
BCC actively supports local congregations with a user-friendly interface and in their operations, and manages this effort improved functionality adapted to current through a separate department. requirements. The service center manages the system and accesses, maintains privacy The BCC service center aims to facilitate, policies and provides general user support inspire and ensure efficient, safe and to local churches. legitimate church operations. The department is a service provider and Accounting and public grants and offers services that include digital tools, subsidies consulting, and organizational measures. As The Service Center offers annual of December 31, 2020, the department had accounting support to its local churches, four staff members. IT professionals and providing quality assurance and correct volunteers also assist on various projects. accounting practices.
The service center handles and coordinates The Service Center also reports member communication with members, local donations eligible for tax deductions, and churches and others. They receive all handles applications for relevant public inquiries sent to the organization, and grants to local churches and BCC. This messages that come via the member includes: portal. In 2020, the service center received approximately 2,200 inquiries. • VAT compensation applications for volunteer organizations The support function for From a seminar for local churches, before Member apps and tools • applications for state subsidies as a local churches applies to everything had to be moved to online platforms due to the COVID-18 pandemic. In 2020, the BCC service center developed religious community, as well as reporting these main areas: several applications. One of these was an to the authorities online handbook, which includes different guidelines for BCC’s local churches. The • Finance handbook provides an overview of selected • Organizational structure topics, and defines best practices for local church activities. • Legal • Member and IT In 2020, BCC’s member registry moved applications to a newly developed online platform, • Member communications
26 27 BCC Media - a new media foundation in the federation
In 2020, the COVID-19 pandemic led to a digital quantum leap for BCC’s 07 media activities, ensuring that church life could continue online. During the year, BCC Media was re-established as an independent foundation in the federation, to facilitate better fulfillment of its mission.
16,022 TV PRODUCTION (LIVE AND PROGRAMS) BROADCASTING MINUTES
7,158 6,103 2,761
Broadcasting Broadcasting Broadcasting minutes adult minutes youth minutes children
28 29 Over 170 TV productions 17 Sunday school broadcasted to believers broadcasts – dubbed around the world. into 21 languages
The bcc.media foundation (BCC Media) In just three weeks, the team designed Sunday school TV and international Sunday school groups from across the was established on August 27 and and built a new interactive TV studio, focus on children world also contributed to the content simultaneously admitted to the federation. and upgraded BrunstadTV’s mobile app When the pandemic started, developing production, and groups from the All activities, employees and assets with new features allowing people to TV content for children became a top Netherlands, Germany and South Africa connected to BCC’s media operations participate interactively in the broadcasts priority because so many were prevented produced broadcasts, preparing varied were transferred to the new foundation on and experience being together online. BCC from meeting for Sunday school and other programs with cultural elements. October 1, including the subsidiaries BCC Media produced five online conferences activities. Between March and December Event AS and BKM Holding AS. in 2020, in addition to TV broadcasts from 2020, BCC Media produced 17 Sunday Media resources for Sunday schools one traditional conference prior to the school broadcasts, in addition to separate and parents BCC Media’s mission is to convey the pandemic. children’s broadcasts during the online A new website for Sunday schools and Christian gospel using modern media conferences. parents was launched. The site, technology and to manage productions Later in the year, several thousand viewers kids.bcc.media, contains animated films, at all BCC’s conferences. Its vision is to watched weekly Sunday meetings on TV As part of the TV initiative for children, TV shows, songs and other resources to be a vibrant and powerful Christian media or online streaming, and for the first time several new animated series and programs convey the Bible’s message to children in a center through the development of content, fellow believers across the world were have been launched for the youngest simple, captivating way. technology and skills. able to participate with submitted text and children, older children, and for tweens. video testimonies. The broadcasts became The website has been translated into 12 The foundation had 59 employees at the a unifying element at a time when physical The vision is for content to be languages, and all TV productions for end of 2020. Several hundred volunteers meetings were limited, and participants communicated equally in all languages. children are publicly available, so that it also contributed with content production, from different locations in every corner of Volunteers from many countries helped can be used in local Sunday school work filming, and translation. the world contributed content. translate and dub the broadcasts in up worldwide, both in and outside the BCC to 21 different languages. More than faith community. A changing world – BCC goes online BCC Media also collaborates with Brunstad 20,000 volunteer hours were invested in When it became impossible to gather Youth Club to organize five annual youth simultaneous interpretation, translation, In addition, the children’s productions are physically for international conferences, camps, which were conducted online in writing subtitles, and dubbing of children’s publicly available on internet TV and our BCC recognized the need to find new and 2020. BCC Media assisted with content TV broadcasts. YouTube channels. creative ways to meet. BCC Media mobilized production, technical implementation across the board in March, and with help of multi-camera productions, as well from many volunteers launched an online as distribution of the broadcasts to church concept at Easter. international viewers.
30 31 ActiveChristianity – visitors to the website in 2020, by continent
150,000 500,000 1,000,000 2,500,000 4,500,000 5,500,000
Projects for youth The focus on virtual Bible projects became Online mission At the beginning of the year, a major Bible even more relevant when the corona ActiveChristianity is BCC’s online mission project encouraged youth and adults to pandemic struck, and several similar tool and uses articles, e-books and social read and talk together about the letter to concepts were well received by young and media to inspire its audience to live as active the Hebrews, which is perhaps one of the old. Christians. Since the website was launched most intellectually challenging books in in 2008, it has experienced a steady INSTAGRAM the New Testament. With the help of short BCC Media has a grand vision and plan increase in readers; in 2020, approximately FOLLOWERS animated films, assignments for viewers and to invest substantially in youth content 41,000 people visited the website every a weekly studio podcast for each of the 13 in coming years. In 2020 it tasked a new day. Translated into 17 languages, the 53,563 chapters, the project succeeded in arousing department called Bible X to develop a website’s faith-inspiring content is shared the interest of young people and local Bible computer game, where the message of the daily via social media in English, Spanish and Bible is explored in innovative ways. groups all over the world. Norwegian. FACEBOOK FOLLOWERS The podcast “Living the Gospel” increased its listener numbers over the past year, from 108,277 approximately 2000 to 3000 downloads per week.
32 33 International mission activities and Christian social entrepreneurship
BMS International (BMSI) was founded on November 4, 2020 as a non-profit 08 religious organization in the United States. The organization aims to efficiently manage an important part of future international mission activities within the BCC federation.
In accordance with the Assembly of • Be a non-profit and charitable Representatives’ resolution, the new organization, where all income from organization was admitted to the BCC donors or from investments will be used federation on November 11, 2020. The to further its religious charitable purpose. resolution defined a clear role for BMS The organization’s charitable profile International as a mission organization emerges in that it works to promote the within the federation. Christian faith and doctrine among all people. The role of BMSI is to: • Be a part of Brunstad Christian Church - • Conduct mission activities internationally, a worldwide church. and to own and finance mission properties and organizations that engage in Christian social entrepreneurship
BMSI will fulfill this purpose through three categories of activities:
Mission property Social Mission ownership: entrepreneurship: programs:
Acquiring, developing, Prudent financial A combination of BMSI supporting, and maintaining investments in managed mission programs church centers and mission organizations that and grants to other properties, especially in less engage in Christian social organizations to support economically developed entrepreneurship activities that further the countries Great Commission
34 35 Investments in 2020 In addition, the Basfour Group’s experience There has been one investment completed with development and construction during 2020 in an organization that engages projects of church centers as well as in Christian social entrepreneurship (also working on projects involving the local known as “Business as Mission”). This community, makes the Basfour Group a investment consists of the acquisition of strategic and fitting collaborator for the Basfour 3034 (Pty) Ltd, also known as the future. BMSI looks forward to continuing to Basfour Group. This group was founded work with the Basfour Group management in South Africa in 2004 with the aim of – collaborating with them in the continued providing employment opportunities and development of a sustainable organization promoting sustainability. which has a positive impact on the communities in which it operates. The Basfour Group owns a portfolio of properties and businesses in South Africa, The acquisition of the Basfour Group for mainly located in the Vaal region, including 94.21 MNOK was financed with equity from the Pont de Val Estates situated on the Vaal BCC Fund. River with the Pont de Val boutique hotel, business village, restaurants, and function Plans for the Future venue. During 2021 BMSI will continue to focus on building up a robust organization with the Through a close collaboration with capabilities to fulfill its purpose. In relation Brunstad Christian Church South Africa on to this process, the board of BMSI have the Christian Youth Development Program identified the following as key priorities for (CYDP), the Basfour Group has become an 2021: integral part of delivering this successful • Identify and begin to acquire suitable program. The Basfour Group provides mission properties internationally practical training and work experience to CYDP participants from different countries • Establish a sustainable stream of income across Africa, significantly improving • Evaluate developing mission programs to their prospects of being able to support further our purposes themselves and their families in future.
36 37 Summary accounts
On July 13, 2020, the representative 3. BMS International determines the BCC budget, including any to NOK 2,330 per person. 72% of these assembly of Brunstad Christian Church - organization number 466 0152 grants from BCC to other entities in the donations are made by bank payments. 08 (BCC) decided to establish the BCC - California, USA federation. federation. In 2020, in addition to BCC, two legal entities were included in this The summary financial statements consist The Assembly of Representatives consists of Asset management federation. The summary accounts for of a summary balance sheet at December 62 natural persons, of which 38 represent Funds collected are managed until used. 2020 show the total finances of the BCC 31, 2020, a summary income statement, BCC’s 19 Norwegian local churches and federation for the entire fiscal year. notes to the accounts, a summary the remaining are representatives from Historically, BCC has established a fund statement of changes in equity and a congregations in other countries. The that lends capital to projects that further As the BCC federation has no controlling summary cash flow statement for the fiscal Assembly of Representatives exercises its the federation’s objectives. A large or owning entity and the organizations year. authority in Assembly of Representatives part of this capital is currently lent to in the federation are therefore not in the meetings, which are held at least once Brunstadstiftelsen to finance the conference same corporate group, it does not meet The summary accounts show the total a year. The representatives are elected center where BCC holds its international the conditions for preparing ordinary income of the non-profit organizations in for one year at a time. The Assembly has Christian conferences. The Assembly consolidated accounts in accordance with the BCC federation and how these have appointed a secretariat which takes care of of Representatives, through its budget Norwegian accounting standards or IFRS. been managed and used during the fiscal the Assembly’s interests between meetings decisions and adopted framework for the The BCC federation’s three organizations year. The accounts shall provide information and prepares and conducts Assembly fund’s management, decides when the nevertheless desire to work together to to donors on how their donations have meetings. The Secretariat has certain fund’s return is to be used and for which voluntarily prepare summary accounts been used and how any unused donations powers to coordinate the federation entities projects it is to be used. as they believe this provides valuable have been managed. and set minimum requirements for finance, information to members, donors and other compliance, communication and IT to Use of funds stakeholders. The accounts have been The accounts contribute to transparency, safeguard the federation’s interests. prepared by the representative assembly’s so that donors know that their funds have The accounts show how funds are used. All secretariat and must be approved by the gone to the charitable purpose they desired All federation entities conduct non-profit activities in the BCC federation are linked governing bodies of the three entities of the to support. For further information on activities within the BCC federation’s to the purpose of collectively sharing the federation, as well as by the representative financial matters for the individual entities, purpose and objectives. BCC’s Elders Christian message. This is done, among assembly. please refer to the respective entity’s own manage doctrinal issues and are responsible other things, by arranging international accounts. Any questions about the accounts for the Christian content across the entities conferences, producing Christian media The summary financial statements are must be asked of the individual entity. within the federation. content for various channels, carrying out based on the financial statements of the mission, church work and Christian social following three organizations and their Governance principles Revenue entrepreneurship. respective subsidiaries: All three entities are autonomous and The BCC federation’s income comes About 11% of donations are used in 1. Brunstad Christian Church independent organizations with their own mainly from regular contributors, from administration. - organization number 979 961 073 governing bodies, but all three still have the local congregations, companies and other - Norway Assembly of Representatives of the BCC charitable organizations. A lesser part Administration includes salaries and other 2. bcc.media foundation federation as a body that has the authority of the donation income comes through costs not allocated to activities. - organization number 925 564 257 to elect board members, amend bylaws, collections during our events. On average, - Norway etc. The Assembly of Representatives donations during our events amount further decides on the admission/exclusion of organizations to the BCC federation, and
38 39 Market and financial risk Each federation entity has prepared The federation’s connection with The BCC federation’s transactions The federation’s entities aim to have a delegated authority provisions to determine Brunstadstiftelsen with members of the Assembly of financial position that can ensure the who in the respective organization can use Brunstad Christian Church established Representatives realization of the organizations’ purpose, the respective organization’s funds within the foundation Brunstadstiftelsen in 2002 Members of the Assembly of which is church operations and mission. approved budget parameters. to separate property management at Representatives receive no remuneration In addition to this, a fund has been built OsloFjord from the church’s Christian and for their duties and work they conduct up in BCC that will ensure the federation’s All payments from the organizations are charitable activities. Brunstad Christian for the BCC federation. If any of these are realization of purpose in the long term. made after approval by at least two people Church provided the foundation’s initial separately employed or engaged for work in who have delegated authority in the capital and transferred the old conference the federation, salaries or fees are paid for The federation’s regular donors have respective organization. center to Brunstadstiftelsen. Since then, the work on market terms. strengthened the association’s special Brunstadstiftelsen been the developer for purpose capital considerably, which has Each organization also has procurement further development of the property. See more about this in notes 5 and 6 to the provided opportunities to conduct Christian policies that ensure that the federation’s The board of Brunstadstiftelsen is elected annual accounts. activities in new ways - also digitally. With donations are managed and used in an by BCC’s Assembly of Representatives. the whole world as a market and a goal of efficient and financially advantageous educating people in practical Christianity, manner. Brunstadstiftelsen is a charitable and we need leverage and good tools - also commercial foundation. The foundation’s financially. Contributors who make donations using business activities are conducted through Norwegian bank and credit cards are subsidiaries owned by the wholly owned The federation’s finances show that the identified through BankID. holding company, Oslofjord Holding AS. donors increasingly support the federation’s visions and objectives. Procedures have been established to verify BCC is a long-term tenant of the the source of funds for all donations from conference center through a long-term Internal control - money laundering risk private individuals exceeding NOK 100,000. event agreement with the operating and use of donations In 2020, there were no direct donations company Oslofjord Convention Center from private individuals exceeding NOK AS. All BCC’s international conferences are The BCC federation has many contributors, 100,000. most of whom donate regularly to the held at Oslofjord. In addition, BCC has also church, and have done so for a long time. financed parts of the development through BCC receives public contributions through a long-term loan to Brunstadstiftelsen. The federation’s entities, like society in the Norwegian state’s general scheme general, are concerned that charitable for grants to religious and philosophical activity is not misused and that donations The federation has loans to communities. This support amounts to 5% Brunstadstiftelsen with corresponding are used in accordance with the donor’s of our total income. intention. interest income, and event agreements to conduct BCC’s international conferences The federation entities have prepared with subsidiaries of the foundation. ethical guidelines – codes of conduct – binding on all employees in the respective See more about this in note 10 to the annual organization. The guidelines ensure that accounts. the federation’s work is conducted in a responsible manner.
40 41 The BCC federation Amounts in NOK thousands Amounts in NOK thousands ACTIVITY ACCOUNTS
ACQUISITION OF FUNDS NOTE 2020 NOTE 2020
Contributions Other activities towards organizational objectives Public grants including VAT compensation 20 052 Grants to local congregations 1 940 Other contributions 60 707 Grants to local congregations - Service function 9 415 Grants to Stiftelsen Skjulte Skatters Forlag 4 700 Revenues from fundraising and donations 90 189 Activity expenditure 6 5 158 Mission Revenues earned from activities divided by: Grants to BMS International 0 Operational activities that fulfil the organization’s objectives 4 13 175 Grants to Brunstadstiftelsen 10 1 905 Revenue-generating activities 10 4 483 Activity expenditure 3 536
Financial and investment income 10 37 388 Resources expended on organizational administration Other revenue 121 Administration 5, 6 15 595 Communications 4 642 GROSS REVENUE OBTAINED TO FULFIL THE ORGANIZATION’S OBJECTIVES 226 115 Finance expenses 26 623
TOTAL 177 145 FUNDS EXPENDED ANNUAL SURPLUS FROM ACTIVITIES 48 970
Expenditure on generating funds Fundraising costs 2 226 INCREASE/DECREASE IN NET ASSETS Other expenditure on generating funds 5 109 Net assets with restrictions required by law 0 Special purpose expenditure Net assets with external restrictions 26 988 Media Net assets with internal restrictions -94 210 Grants to bcc.media foundation 0 Other net assets 116 192 Activity expenditure 73 851 TOTAL ALLOCATED 48 970 Events Grants 0 Activity expenditure 4 13 034 Bible instruction/Youth program Grants to Youth Activity Organization Worldwide 3 575 Activity expenditure 5 836
42 43 Amounts in NOK thousands Amounts in NOK thousands
ASSETS NOTE 2020 NET ASSETS AND LIABILITIES NOTE 2020
Non-current assets Net assets Fixed assets Initial capital - Land and buildings 11 137 635 Net assets with restrictions required by law - Other tangible assets, fixtures and fittings, software 38 171 Net assets with external restrictions 2 39 297 Vehicles 592 Net assets with internal restrictions 2, 3 737 946 Total tangible assets 176 398 Other net assets 2 245 842 Total net assets 1 023 085 Financial assets Investment in subsidiaries - Liabilities Other long-term receivables 7, 10 949 994 Non-current liabilities Total financial assets 949 994 Other non-current liabilities 8 170 003 Total fixed assets 1 126 392 Total non-current liabilities 170 003
Current assets Current liabilities Inventory 22 372 Accounts payable 10 7 013 Public duties payable 3 880 Receivables Other current liabilities 10 9 884 Accounts receivable 10 501 Total current liabilities 20 777 Other short-term receivables 10 4 212 Total liabilities 190 779 Total receivables 14 713 TOTAL NET ASSETS AND LIABILITIES 1 213 864
Cash and deposits 9 50 386 Total current assets 87 472 TOTAL ASSETS 1 213 864
Secretariat for the Assembly of Representatives, BCC - June 27, 2021
Tore Aslaksen Berit Hustad Nilsen Finn Å. Ødegård
44 45 The BCC federation Amounts in NOK thousands The BCC federation CASH FLOW STATEMENT NOTES
NOTE 2020 NOTE 1 ACCOUNTING PRINCIPLES Surplus from activities 48 970 The summary accounts show the joint 3. BMS International accounts of the three entities that make up - organization number 466 0152 Items in the accounts that have no direct bearing on liquidity the BCC federation. - California, USA Depreciation, write-downs and reversal of write-downs 13 072 Gain on disposal of other tangible assets, shares and receivables 53 The Norwegian entities have prepared their The summary financial statements have Total 13 125 accounts in accordance with the Norwegian been prepared in accordance with generally Accounting Act and the provisional accepted accounting principles for similar Investing, disposal and financing activities Norwegian accounting standard “Generally transactions in all the companies that Acquisition of other tangible assets (163 419) accepted accounting principles for non- are part of the federation. All significant Selling price on disposal of other tangible fixed assets 5 894 profit organizations” and the complete transactions and balances between the Changes in non-current receivables 65 226 annual accounts with accompanying notes organizations and companies included Changes in non-current liabilities 74 480 can be found in these. in the summary accounts have been eliminated. Total (17 819) BMS International was not required to prepare annual accounts for 2020. Shares in subsidiaries are eliminated in Other changes Complete annual accounts with the summary accounts according to the Changes in accounts receivables and other receivables (9 067) accompanying notes for this entity will be acquisition method. This means that the Changes in accounts payable and other current liabilities (7 725) presented at the end of 2021. acquired company’s assets and liabilities are Changes in inventory (21 118) valued at fair value at the time of purchase, Change in other accruals 180 Notes to these summary accounts are and any additional price beyond this is Total (37 730) provided to the extent that they are classified as goodwill. Allocation of goodwill necessary to provide donors and other from activities included in the consolidation Total changes in cash and cash equivalents during the year 6 546 interested parties additional information this year is preliminary. Holdings of cash and cash equivilants at 1 Jan 43 840 to the accounting figures in the summary Holdings of cash and cash equivilants at 31 Dec 50 386 accounts. The BCC federation was established in 2020 and the first organizations that have been Consolidation principles admitted to the association have taken over The summary financial statements are parts of BCC’s balance sheet or have been based on the financial statements of the entirely financed by BCC. Net assets in following three organizations and their BCC on January 1, 2020 are considered to respective subsidiaries: constitute the federation’s net assets at this point in time. 1. Brunstad Christian Church - organization number 979 961 073 - Norway 2. bcc.media foundation - organization number 925 564 257 - Norway
46 47 Classification and evaluation of assets Foreign currency items Receivables Expenses and liabilities Foreign currency items are translated at the Accounts receivable and other receivables Expenses in a nonprofit organization are Assets intended for permanent ownership exchange rate at the time of the transaction. are stated at face value less provisions for costs associated with the activity that or use are classified as fixed assets. Other The price difference against the settlement expected losses. Provisions for losses are is performed to fulfill the organization’s assets are classified as current assets. date is recorded as agio/disagio. based on an individual assessment of each objectives. In the activity accounts, Receivables to be repaid within one year are receivable. expenses are classified into the following classified as current assets. Revenue recognition three main groups: Grants are recognized as income when the Bank deposits, cash and cash equivalents a. Expenditure on generating funds. These The same criteria are used when classifying organization has a legal right to the grant Bank deposits, cash and cash equivalents can be internal and external collection short-term and long-term debt. and the value can be reliably measured. includes cash, bank deposits and other costs, joint costs that accrue to the means of payment with fall due within three activity and expenditures related to Fixed assets are valued at acquisition cost Fundraising and donations are measured at months of acquisition. operational activities. but are written down to the recoverable fair value at the time of receipt. Donations amount if this is lower than book value b. Special purpose expenses. These are recognized as income at the time of Pensions are costs associated with the activities and the impairment is not expected to donation, when the association has legal be temporary. Fixed assets with a limited Defined contribution plans are accrued the organization conducts to fulfill its right of ownership to the donation, or when according to the matching principle. This objectives. These may vary from year to economic life are depreciated according to the donation has deposited with the bank. a reasonable depreciation plan. year’s contribution to the pension scheme is year. expensed. Revenues earmarked for specific projects c. Resources used to manage the Current assets are valued at the lower of are included as net assets with external organization. These costs apply to cost and fair value. restrictions to the extent that they have not running the organization, such as been used during the fiscal year. planning, auditing, consultancy etc. Other long-term debt and short-term debt are valued at face value. Revenue from operating activities is recognized as revenue when goods or Assets and liabilities in foreign currency services are delivered. Operational activities Foreign currency items are translated into are divided into activities that fulfill the the balance sheet at the exchange rate on organizational objectives and activities that the balance sheet date. generate revenue.
48 49 Amounts in NOK thousands Amounts in NOK thousands
NOTE 2 NOTE 3 2020 2019 NET ASSETS BCC FUND
Net assets with Net assets Net assets Other Total Equity BCC Fund 01.01 832 156 802 633 restrictions with external with internal net net Net returns 27 689 29 523 required by law restrictions restrictions assets assets Distribution – grant to BMS International -94 210 - Net assets at 01.01 - 12 309 832 156 131 773 976 238 Distribution – grant to bcc.media foundation -27 689 - Funds carried over 63 546 52 224 29 715 204 555 350 040 Equity BCC Fund 31.12 737 946 832 156 Funds transferred to (63 546) (25 236) (123 925) (88 363) (301 070) other activities Net return as % of equity 01.01 3,33% 3,68% Net income - 26 988 (94 210) 116 192 48 970 Translation differences - - - (2 123) (2 123) - 39 297 737 946 245 842 1 023 085 The BCC Fund is built up from donations received in connection with the extraordinary fundraising action from 2009 to 2020. BCC Fund’s objective is to secure the long-term realization of BCC’s objective, which is mission. BCC works to fulfil Jesus’ Great Commission; that all nations can hear the message about Jesus, and to teach those who so desire, how they Net assets on January 1, 2020 are based on BCC’s financial statements for 2019. can keep all of Jesus’ commandments.
Translation differences are fluctuations in net assets in entities that account in foreign currency. BCC’s board has responsibility for ongoing management of the fund’s capital. Long-term plans for the fund, and decisions about distributions and use of capital are decided by BCC’s Net assets with restrictions by law relates to donations BCC receives either directly, or through Assembly of Representatives. local churches, where the donor has received a tax deduction in accordance with the Taxation Act §6-50, as well as state and municipal grants. Grants are given to newly established entities in the BCC federation and must be used to realize BCC’s mission objective internationally. Net assets with external restrictions relates to earmarked contributions from other organizations which are unused at the end of the fiscal year.
Net assets with internal restrictions represents equity in the BCC Fund. This equity shall only be NOTE 4 used for specific objectives and projects as decided by BCC’s Assembly of Representatives. See REVENUE-GENERATING ACTIVITIES note 3 for further detail.
BCC has event operations that organizes international conferences with between 3,500 and 11,000 participants. There was a significant decrease in costs and corresponding income in 2020 with most physical conferences being canceled due to the COVID pandemic.
Participation fees for the events are reported under revenue-generating income. Expenditure is reported under activity expenditure under Events.
50 51 Amounts in NOK thousands Amounts in NOK thousands
NOTE 5 NOTE 7 REMUNERATION TO SENIOR MANAGEMENT IN THE BCC FEDERATION ENTITIES LOANS AND COLLATERAL TO SENIOR MANAGERS
bcc.media BMS No loans or guarantees have been given to senior executives. BCC foundation International General manager 1 262 - Board 2 603 79 - NOTE 8 Total remuneration to senior management 3 865 79 - NON-CURRENT LIABILITES Repayment profile 2020 No board fees were paid to the board, but three board members were employed and received Other non-current liabilities up to 10 years 170 003 salary from their respective organizations for other work. One board member invoiced fees to Total other non-current liabilities 170 003 BCC in 2020 relating to other work.
NOTE 9 NOTE 6 CASH AND BANK DEPOSIT REMUNERATION TO SENIOR MANAGEMENT IN THE BCC FEDERATION BODIES Bank deposits, cash and cash equivalents include restricted tax deductions of 1.718 MNOK. Board of Trustees Secretariat Salary and wages 1 025 604 Pension and other reimbursements 100 24 Fees 974 889 Total remuneration to senior management 2 099 1 517
Members of the Assembly of Representatives receive no remuneration for their duties and work they conduct for the BCC federation. If any of these are separately employed or engaged for work in the federation, salaries or fees are paid for the work on market terms.
Remuneration to the Elders applies to salaries and fees in connection with preparation for BCC’s conferences and events, Bible instruction for young people, community contact and theological research. In 2020, the head of the board of trustees did not received a salary or fees from the BCC federation.
52 53 Amounts in NOK thousands Amounts in NOK thousands
NOTE 10 NOTE 11 TRANSACTIONS WITH RELATED PARTIES NON-CURRENT ASSETS
Tangible assets, BCC is the founder of Brunstadstiftelsen and BCC’s Assembly of Representatives elects board Land, building and fixtures and members to the board. In 2020, BCC gave a grant of 1.9 MNOK to Brunstadstiftelsen to other fixed assets fittings, software Vehicles Total support mission projects. For other transactions with the Brunstadstiftelsen group, see table below. Opening balance at Jan. 1 5 434 27 348 661 33 443 (+/-) acquisitions/disposals 132 201 23 541 285 156 027 Loans to Brunstadstiftelsen group are not secured. Depreciation - 9 969 354 10 323 Write downs - 2 749 - 2 749 Transactions and balances with Brunstadstiftelsen group Written down value Dec. 31 137 635 38 171 592 176 398
2020 Useful life 20-40 years 5 years 5 years Contributions and donations - Depreciation rate 2,5%-5% 20% 20% Income from activities 2 913 Financial income 20 322 Funds received from close associates 23 235
Other expenditure 19 861 Financial expenses - Expenditure with close associates 19 861
Prepaid leasing 16 932 Long-term receivables 765 573 Accounts receivable - Other short-term receivables 370 Total receivables 782 874
Long-term debt - Accounts payable 923 Short-term debt 181 Total debt 1 104
54 55 From a TV broadcast during BCC’s online summer conference, July 2020.
56 57
To supervisory board of BCC-forbundet Independent Auditors Report
Opinion
We have auditoed the combined financial statements of BCC-Forbundet which comprise the balance sheet as at 31. December 2021, activity based income statement, cash flow statement for the year then ended and notes to the financial statements, including a summary of significant accounting policies.
In our opinion the accompanying financial statements are in all material respects prepared in accordance with the accounting principles set out in note 1 to the combined financial statements and represent the the financial position of BCC-forbundet as at 31 December 2021, and its financial performance and its cash flows for the year then ended in accordance with these principles.
Basis for opinion
We conducted our audit in accordance with laws, regulations, and auditing standards and practices generally accepted in Norway, including International Standards on Auditing (ISAs). Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Combined Financial Statements section of our report. We are independent of BCC- Forbundet as required by laws and regulations, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and and appropriate to provide a basis for our opinion.
Emphasis of matter- Basis of accounting
We draw attention to the introduction to the combined Financial Statements which set out the basis of accounting. As BCC-Forbundet do not have a controlling or owning entity, and the organisations in BCC-Forbundet does not form a Group of companies, the requirements in Norwegian Accounting Standards or IFRS for preparing a consolidated set of financial statements is not fulfiled. The three participants of BCC-Forbundet has still decided to cooperate to prepare combined financials statements on a voulentary basis as they consider this will provide valuable information go members, donors and other stakeholders. Our conclusion is not modified in this respect. a hen i re isors eretnin or undet Other information
Management is responsible for the other information. The other information comprises all other information it the annual report, but does not include the combined financial statements and our auditor’s report thereon.
Our opinion on the combined financial statements does not cover the other information and we do not
express any form of assurance conclusion thereon.
In connection with our audit of thecombined financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent
ith the o ined inan ia state ents or our no ed e o tained in the audit or other ise appears to e ateria isstated.
PricewaterhouseCoopers ased on the or e AS,ha e Dronning per or ed Eufemias e on ude gate 71, Postboks that there 748 is Sentrum, a ateria NO isstate ent-0106 Oslo o this otherT: 02316 in or ation , org. no.: 987 e are009 re uired 713 MVA, to www.pwc.no report that a t. e ha e nothin to report in this re ard
To supervisoryTo supervisory board board of BCC of BCC-forbundet-forbundet Statsautoriserte revisorer, medlemmer av Den norske Revisorforening og autorisert regnskapsførerselskap he se ret ri ts responsibilities for the o bined in n i l t te ents 09 IndependentIndependent Auditors Auditors Report Report The secretariat (management) is responsi e or the preparation in a ordan e the inan ia OpinionOpinion Til representantskapet i Brunstad Christianreportin Church prin ip es as set out in note and or su h interna ontro as ana e ent deter ines is ne essar to ena e the preparation o o ined inan ia state ents that are ree ro ateria isstate ent hether due to raud or error. We Wehave have auditoed auditoed the thecombined combined financial financial statements statements of BCC of BCC--ForbundetForbundet which which comprise comprise the thebalanceUavhengig balance revisors beretning sheetsheet as at as 31. at 31.December December 2021, 20202021, activity activity based based income income statement, statement, cash cash flow flow statement statement for forthe theyear year then then endedended and and notes notes to the to thefinancial financial statements, statements, including including a summary a summary of significant of significant accounting accounting policies. policies. n preparin the o ined inan ia state ents ana e ent is responsi e or assessin Uttalelse om revisjonen av årsregnskapet or undets a i it to ontinue as a oin on ern dis osin as app i a e atters re ated to oin In ourIn our opinion opinion the theaccompa accompanyingnying financial financial statements statements are arein all in materialall material respects respects prepared prepared in in on ern. he inan ia state ents use the oin on ern asis o a ountin inso ar as it is not i e accordanceaccordance with with the theaccounting accounting principles principles set setout outin note in note 1 to 1 the to thecombined combined financial financial statements statementsKonklusjon and and that the enterprise i ease operations. representrepresent the thethe thefinancial financial position position of BCC of BCC-forbundet-forbundet as at as 31 at December 31 December 20202021 2021,, and and its financialits financial performanceperformance and and its cashits cash flows flows for forthe theyear year then then ended ended in accordance in accordance with with these these principles. principles. Vi har revidert Brunstad Christian Churchs Auditor’sårsregnskap Responsbilities som består av balanse for per the 31. Audit desember of the 2020 o bined, in n i l t te ents aktivitetsregnskap og kontantstrømoppstilling for regnskapsåret avsluttet per denne datoen og noter BasisBasis for for opinion opinion til årsregnskapet, herunder et sammendrag urav viktige o e ti es regnskapsprinsipper. are to o tain reasona e assuran e a out hether the o ined inan ia state ents as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s Etter vår mening er det medfølgende årsregnskapetreport that avgitt in udes i samsvar our med opinion. lov og easona e forskrifter ogassuran e gir et is a hi h e e o assuran e ut is not a We Weconducted conducted our our audit audit in accordance in accordance with with laws, laws, regulations, regulations, and and auditing auditing standards standards and and practices practices rettvisende bilde av organisasjonens finansielle uarantee stilling that per 31.an auditdesember ondu ted 2020, og in ava ordan e dens resultater ith a s og re u ations and auditin standards and generallygenerally accepted accepted in Norway, in Norway, including including International International Standards Standards on Auditingon Auditing (ISAs). (ISAs). Our Our kontantstrømmer for regnskapsåret avsluttetpra ti es per denne enera datoen a eptedi samsvar inmed or a regnskapslovens in udin regler s i a a s dete t a ateria isstate ent responsibilitiesresponsibilities under under those those standards standards are arefurther further described described in the in theAuditor’s Auditor’s Responsibilities Responsibilities for forthe the og god regnskapsskikk i Norge. hen it e ists. isstate ents an arise ro raud or error and are onsidered ateria i indi idua AuditAudit of the of theCombined Combined Financial Financial Statements Statements section section of our of our report. report. We Weare areindependent independent of BCC of BCC- - or in a re ate the ou d reasona e e pe ted to in uen e the e ono i de isions o users ta en ForbundetForbundet as required as required by lawsby laws and and regulations, regulations, and and we havewe have fulfilled fulfilled our our other other ethical ethical responsibilities responsibilities Grunnlaget for konklusjonen on the asis o these o ined inan ia state ents. in accordancein accordance with with these these requirements. requirements. We Webelieve believe that that the theaudit audit evidence evidence we havewe have obtained obtained is is
sufficientsufficient and and and and appropriate appropriate to provi to providede a basis a basis for forour our opinion. opinion. Vi har gjennomført revisjonen i samsvar med or lov, further forskrift description og god revisjonsskikk of Auditor’s iResponsibilities Norge, herunder forde the Audit of the o ined inan ia internasjonale revisjonsstandardene International tate ents Standards re eren e on Auditing is ade (ISA to https re isor orenin en.no re is ons eretnin er-ene). Våre oppgaver og EmphasisEmphasis of matterof matter-- Basis Basis of accountingof accounting plikter i henhold til disse standardene er beskrevet i Revisors oppgaver og plikter ved revisjon av årsregnskapet. Vi er uavhengige av organisasjonen slik det kreves i lov og forskrift, og har overholdt WeW drawe draw attention attention to theto the intro introductionduction to theto the combined combined Financial Financial Statements Statements which which set våre setout out øvrige etiske plikter i samsvar med disse kravene. Etter vår oppfatning er innhentet revisjonsbevis tilstrekkelig og hensiktsmessig som grunnlag for vår konklusjon. thethe basis basis of accounting. of accounting. As BCCAs BCC--ForbForbundetundet do notdo not have have a controlling a controlling or oorwning owning entity, entity, and and thethe organisations organisations in BCCin BCC-Forbundet-Forbundet does does not not form form a Group a Group of companies, of companies, the the requirements requirements in Norwegianin Norwegian Accounting Accounting Standards Standards or IFRSor IFRS for forpreparing preparing a consolidated a consolidated set setof financial of financialØvrig informasjon statementsstatements is not is not fulfiled. fulfiled. The The three three participants participants of BCC of BCC--ForbForbundetundet has has still still decided decided to to s o une Ledelsen er ansvarlig for øvrig informasjon.PricewaterhouseCoopers Øvrig informasjon omfatter informasjon AS i årsrapporten cooperatecooperate to prepareto prepare combined combined financials financials statements statements on ona voulentary a voulentary basis basis as theyas they consider considerbortsett fra årsregnskapet og den tilhørende revisjonsberetningen. thisthis will will provide provide valuable valuable information information go members,go members, donors donors and and other other stakeholders. stakeholders. Our Our conclusionconclusion is not is not modified modified in thisin this respect. respect. Vår uttalelse om revisjonen av årsregnskapet dekker ikke øvrig informasjon, og vi attesterer ikke den øvrige informasjonen. ri ni OtherOther information information tateauthorised uditor or a I forbindelse med revisjonen av årsregnskapet er det vår oppgave å lese øvrig informasjon med det formål å vurdere hvorvidt det foreligger vesentlig e e troni a inkonsistens si ned mellom øvrig informasjon og ManagementManagement is responsible is responsible for forthe theother other information. information. The The other other information information comprises comprises all otherall otherårsregnskapet, kunnskap vi har opparbeidet oss under revisjonen, eller hvorvidt den tilsynelatende informationinformation it the it theannual annual report report,, but butdoes does not notinclude include the thecombined combined financial financial statements statements and and ourinneholder our vesentlig feilinformasjon. Dersom ote vi konkluderer his trans ation med at ro den or e ianøvrige informasjonen has een prepared or in or ation purposes on . auditor’sauditor’s report report thereon. thereon. inneholder vesentlig feilinformasjon er vi pålagt å rapportere det. Vi har ingenting å rapportere i så henseende. OurOur opinion opinion on theon thecombined combined financial financial statements statements does does not notcover cover the theother other information information and and we dowe notdo not expressexpress any any form form of assurance of assurance conclusion conclusion thereon. thereon. Styrets og daglig leders ansvar for årsregnskapet
In connectionIn connection with with our our audit audit of the of combinedthecombined financial financial statements, statements, our our responsibility responsibility is to is read to read Styretthe the og daglig leder (ledelsen) er ansvarlig for å utarbeide årsregnskapet i samsvar med lov og otheothe58r informationr information and, and, in doing in doing so, considerso, consider whether whether the theother other information information is materially is materially inconsistent inconsistent 59 forskrifter, herunder for at det gir et rettvisende bilde i samsvar med regnskapslovens regler og god regnskapsskikk i Norge. Ledelsen er også ansvarlig for slik intern kontroll den finner nødvendig for å kunne utarbeide et årsregnskap som ikke inneholder vesentlig feilinformasjon, verken som følge av misligheter eller utilsiktede feil. PricewaterhouseCoopersPricewaterhouseCoopers AS, AS,Dronning Dronning Eufemias Eufemias gate gate 71, Postboks71, Postboks 748 748Sentrum, Sentrum, NO -NO0106-0106 Oslo Oslo T: 02316T: 02316, org., org. no.: no.: 987 987009 009 713 713MVA, MVA, www.pwc.no www.pwc.no
StatsautoriserteStatsautoriserte revisorer, revisorer, medlemmer medlemmer av Den av Den norske norske Revisorforening Revisorforening og autorisert og autorisert regnskapsførerselskap regnskapsførerselskap PricewaterhouseCoopers AS, Dronning Eufemias gate 71, Postboks 748 Sentrum, NO-0106 Oslo
T: 02316, org. no.: 987 009 713 MVA, www.pwc.no Statsautoriserte revisorer, medlemmer av Den norske Revisorforening og autorisert regnskapsførerselskap
ADDRESS: Vålerveien 159, N-1599 MOSS
Organization number: 979 961 073
[email protected] www.bcc.no
60