Civic Intelligence

Biblical History Center Inc.

990 • Fiscal year 2018 • EIN 20-3514441

Jan 01, 2018 to Dec 31, 2018 • Filed on Aug 02, 2019

Organization ProfileBIBLICALHISTORYCENTER.COM
PO Box 3900Lagrange, GA 30241

(706) 885-0363

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

57th percentile

0.13x

Higher debt load relative to assets than 57% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

82nd percentile

0.67x

Higher debt load relative to revenue than 82% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

23rd percentile

-7.6%

Higher net margin than 23% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

50th percentile

$62,908

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 9.2% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

31st percentile

-3.1%

Faster asset growth than 31% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

8th percentile

-35%

Faster revenue growth than 8% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets57th percentile

Assets

Down

$3,415,375

Down $108,889 (-3.1%) from 2017

Net Assets

Down

$2,960,433

Down $55,349 (-1.8%) from 2017

Liabilities

Down

$454,942

Down $53,540 (-11%) from 2017

Revenue And Expenses
Liabilities / Revenue82nd percentileNet Margin23rd percentile

Revenue

Down

$682,316

Down $371,174 (-35%) from 2017

Expenses

Down

$734,369

Down $106,431 (-13%) from 2017

Net Income

Down

-$52,053

Down $264,743 (-124%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth31st percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2010: $2,940,214Liabilities 2010: $762,023Net Assets 2010: $2,178,1912010Assets 2011: $2,996,764Liabilities 2011: $778,862Net Assets 2011: $2,217,9022011Assets 2012: $3,691,458Liabilities 2012: $1,032,222Net Assets 2012: $2,659,2362012Assets 2013: $3,675,239Liabilities 2013: $763,129Net Assets 2013: $2,912,1102013Assets 2014: $3,512,406Liabilities 2014: $656,118Net Assets 2014: $2,856,2882014Assets 2015: $3,548,446Liabilities 2015: $627,443Net Assets 2015: $2,921,0032015Assets 2016: $3,357,129Liabilities 2016: $554,816Net Assets 2016: $2,802,3132016Assets 2017: $3,524,264Liabilities 2017: $508,482Net Assets 2017: $3,015,7822017Assets 2018: $3,415,375Liabilities 2018: $454,942Net Assets 2018: $2,960,4332018Assets 2019: $4,263,788Liabilities 2019: $430,262Net Assets 2019: $3,833,5262019Assets 2020: $4,136,024Liabilities 2020: $467,588Net Assets 2020: $3,668,4362020Assets 2021: $4,547,682Liabilities 2021: $372,907Net Assets 2021: $4,174,7752021Assets 2022: $4,387,145Liabilities 2022: $369,917Net Assets 2022: $4,017,2282022Assets 2023: $4,573,180Liabilities 2023: $286,260Net Assets 2023: $4,286,9202023Assets 2024: $4,628,722Liabilities 2024: $230,235Net Assets 2024: $4,398,4872024

Highlighted filing

2018

Assets$3,415,375
Liabilities$454,942
Net Assets$2,960,433
Open 2018 Filing

Operations Trend

Revenue Growth8th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $539,2302010Expenses 2011: $569,6872011Expenses 2012: $605,7442012Revenue 2013: $978,899Expenses 2013: $726,025Net Income 2013: $252,8742013Revenue 2014: $739,206Expenses 2014: $795,030Net Income 2014: -$55,8242014Revenue 2015: $881,603Expenses 2015: $816,888Net Income 2015: $64,7152015Revenue 2016: $720,962Expenses 2016: $839,652Net Income 2016: -$118,6902016Revenue 2017: $1,053,490Expenses 2017: $840,800Net Income 2017: $212,6902017Revenue 2018: $682,316Expenses 2018: $734,369Net Income 2018: -$52,0532018Revenue 2019: $1,678,476Expenses 2019: $850,413Net Income 2019: $828,0632019Revenue 2020: $316,198Expenses 2020: $576,773Net Income 2020: -$260,5752020Revenue 2021: $991,026Expenses 2021: $555,124Net Income 2021: $435,9022021Revenue 2022: $790,462Expenses 2022: $751,884Net Income 2022: $38,5782022Revenue 2023: $966,518Expenses 2023: $815,680Net Income 2023: $150,8382023Revenue 2024: $877,728Expenses 2024: $807,635Net Income 2024: $70,0932024

Highlighted filing

2018

Revenue$682,316
Expenses$734,369
Net Income-$52,053
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Aug 2, 2019
Return Version
2018v3.1
Gross Receipts
$682,316
Mission and Program Overview

Mission

Biblical history center, inc. Is an interfaith museum of daily life in antiquity committed to making history come alive through meaningful interaction of its vistors with full-scale archaeological reconstructions of discoveries from the ancient world.

To help people experience the ancient biblical world, its history, and culture.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,130,031$3,033,420▼ $96,611
Investments in Publicly Traded Securities$31,122$181,458▲ $150,336
Cash and Non-Interest-Bearing Accounts$221,104$103,555▼ $117,549
Accounts Receivable$25,000--
Prepaid Expenses and Deferred Charges$2,843$5,129▲ $2,286
Pledges and Grants Receivable$27,288$4,937▼ $22,351
Loans From Officers Directors$1,770--
Total Assets$3,524,264$3,415,375▼ $108,889
Other Assets Total$86,876$86,876→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$485,587$448,560▼ $37,027
Accounts Payable and Accrued Expenses$21,125$5,882▼ $15,243
Other Liabilities-$500-
Total Liabilities$508,482$454,942▼ $53,540
Net Assets / Fund Balance
Unrestricted Net Assets$2,936,965$2,873,593▼ $63,372
Temporarily Rstr Net Assets$68,217$75,740▲ $7,523
Permanently Rstr Net Assets$10,600$11,100▲ $500
Total Net Assets Fund Balance$3,015,782$2,960,433▼ $55,349
Total Liabilities and Net Assets / Fund Balance$3,524,264$3,415,375▼ $108,889

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,629,910$936,326$3,566,236
Land$380,512-$380,512
Equipment$13,453$216,751$230,204
Other Land Buildings$9,545$10,960$20,505

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$31,622$500▼ $1,318-$30,804
2017$10,600$19,689▲ $1,333-$31,622
2016-$10,600--$10,100
Compensation and Service Providers
Top Officer Pay50th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Derrick LewisCOOFT$62,908-$62,908
Jim FlemingCEO & Direct--$27,460$27,460

Board Members and Trustees

NameTitle
Sally DowlandBoard Chair
Dan WardBoard Member
Karla HerrBoard Member
Kevin DunnBoard Member
Lee WashamBoard Member
Rev Betty GambleBoard Member
Rev Paul BlairBoard Member
Rev Rob GrotheerBoard Member
Sherry HartBoard Member
Carole FreemanSecretary
Wayne HarmsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$265,115
Program Service Revenue
$389,869
Investment Income
$2,732
Other Revenue
$24,600
All Other Contributions
$265,115
Change in Net Assets
$-52,053

Audited Revenue Reconciliation

Revenue per Audited Statements
$682,316
Revenue Not Reported on Form 990
$-3,296
Total Revenue per Audited Statements
$679,020
Total Revenue per Form 990
$682,316
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$444,271
Salaries, Compensation, and Employee Benefits$290,098
Total Fundraising Expense$101,568
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$164,925$43,329$54,796$263,050
Depreciation Depletion$107,726--$107,726
All Other Expenses$7,684$38,950$15,232$61,866
Occupancy$1,984$29,499-$31,483
Advertising$29,103--$29,103
Fees for Services Accounting-$21,803-$21,803
Payroll Taxes$13,584$3,636$4,433$21,653
Interest-$20,201-$20,201
Information Technology$11,513$8,333-$19,846
Other Expenses$3,576$14,013$27,107$17,589
Office Expenses$14,353--$14,353
Insurance-$7,531-$7,531
Other Employee Benefits-$5,395-$5,395
Conferences and Meetings$1,365--$1,365
Fees for Services Legal-$539-$539
Total Functional Expenses$439,572$193,229$101,568$734,369

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$734,369
Total Expenses per Audited Statements$734,369
Total Expenses per Form 990$734,369
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Ceo/directorRental IncomeNo$15,600
-Ceo/directorContributionNo$275

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$1,770--
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deposits$500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“The chief operating officer reviews the form 990 with the audit committee. The audit committee then presents to the board of directors.”

Form 990, Page 6, Part VI, Line 12C

“The written conflict of interest policy is contained within the policy handbook. The conflict of interest policy is reviewed annually. The board of directors sign off that they have read the policy and are in compliance with the policy.”

Form 990, Page 6, Part VI, Line 15B

“The board of directors meet to discuss the directors and staff compensation. Many factors are taken into consideration to determine the appropriate compensation, including the 2015 national comparative museum salary survey published by the american alliance of museums and the new knowledge organization, ltd.”

Form 990, Page 6, Part VI, Line 19

“The center provides copies of its form 990 upon request only.”

Filing and Contact Details

Filer

Filer Name
Biblical History Center Inc
EIN
20-3514441
Phone
7068850363
Address
PO BOX 3900, LAGRANGE, GA 30241

Signing Officer

Name
Derrick Lewis
Title
COO
Phone
7068850363
Signed
2019-08-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Derrick Lewis
Formed
2004
Legal Domicile
Ga
Voting Board Members
12
Independent Board Members
12
Employees
12
Volunteers
25

Preparer

Firm
Gay & Joseph CPA Pc
Address
201 CHURCH STREET, LAGRANGE, GA 30240-2711
Preparer
Wesley E Long Jr CPA
Phone
7068847331
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Biblical history center, inc. Is an interfaith museum of daily life in antiquity committed to making history come alive through meaningful interaction of its visitors with full-scale archaeological reconstructions of discoveries from the ancient world.”

Form 990, Page 2, Part III, Line 4A

“Archeological garden tours are an interactive walk through an archological garden where full-scale replicas of structures relevant to daily life in biblical times bring history to life. The center has two biblical meal rooms; (1) the "jerusalem biblical meal room" is a copy of one discovered at pompeii; (2) the "mount zion biblical meal room" is a replica of one discovered at herculaneum. Each room serves a four-course meal consisting of 15 different food items, including soup, salad, main course, dessert, and all beverages. To experience the ancient world in a personal way, the center offers hands on opportunities of making bread like the shepherds in the desert have for thousands of years. The center also has four archeological pits for kids to learn the purpose of archeology. Three pits are based on real-life archeological excavations from different periods of time and one pit is dedicated to the youngest archeologist and is filled with "dinosaur remains and fossils".”

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

“Endowment to support the activities of the organization.”

Schedule D, Page 3, Part X

“The internal revenue service has determined that the center is exempt from federal income taxes under section 501(c)(3) of the internal revenue code. The center qualifies for the charitable contribution deduction under section 170(b)(1)(a) and has been classified as an organization other than a private foundation under section 509(a)(1). Accordingly, no provision for income taxes is reflected in the financial statements. Fasb asc 740-010, income taxes, addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the center may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the center and various positions related to the potential sources of unrelated business taxable income (ubit). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for the years ended december 31, 2018 and 2017. The center's form 990, return of organization exempt from income tax, for the years ended december 31, 2018, 2017, 2016, and 2015, are subject to examination by the irs, generally for three years after they were filed.”

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Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,415,375
Liabilities
$454,942
Net assets
$2,960,433
Revenue
$682,316
Expenses
$734,369
Net income
-$52,053
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.63$0.23$4.40$0.88$0.81$0.07
2023Summary only. Only limited summary data is available for this year.$4.57$0.29$4.29$0.97$0.82$0.15
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.39$0.37$4.02$0.79$0.75$0.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.55$0.37$4.17$0.99$0.56$0.44
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.14$0.47$3.67$0.32$0.58$0.26
2019Summary only. Only limited summary data is available for this year.$4.26$0.43$3.83$1.68$0.85$0.83
2018Detailed filing. Detailed filing data is available for this year.$3.42$0.45$2.96$0.68$0.73$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.52$0.51$3.02$1.05$0.84$0.21
2016Summary only. Only limited summary data is available for this year.$3.36$0.55$2.80$0.72$0.84$0.12
2015Detailed filing. Detailed filing data is available for this year.$3.55$0.63$2.92$0.88$0.82$0.06
2014Detailed filing. Detailed filing data is available for this year.$3.51$0.66$2.86$0.74$0.80$0.06
2013Summary only. Only limited summary data is available for this year.$3.68$0.76$2.91$0.98$0.73$0.25
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.69$1.03$2.66$0.61
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.00$0.78$2.22$0.57
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.94$0.76$2.18$0.54