Civic Intelligence

Biblical History Center Inc.

990 • Fiscal year 2020 • EIN 20-3514441

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 12, 2021

Organization ProfileBIBLICALHISTORYCENTER.COM

View Organization Page

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

52nd percentile

0.11x

Higher debt load relative to assets than 52% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

89th percentile

1.48x

Higher debt load relative to revenue than 89% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

5th percentile

-82%

Higher net margin than 5% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

55th percentile

$71,707

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 22.7% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

20th percentile

-3.0%

Faster asset growth than 20% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

2nd percentile

-81%

Faster revenue growth than 2% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets52nd percentile

Assets

Down

$4,136,024

Down $127,764 (-3.0%) from 2019

Net Assets

Down

$3,668,436

Down $165,090 (-4.3%) from 2019

Liabilities

Up

$467,588

Up $37,326 (+8.7%) from 2019

Revenue And Expenses
Liabilities / Revenue89th percentileNet Margin5th percentile

Revenue

Down

$316,198

Down $1,362,278 (-81%) from 2019

Expenses

Down

$576,773

Down $273,640 (-32%) from 2019

Net Income

Down

-$260,575

Down $1,088,638 (-131%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth20th 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

2020

Assets$4,136,024
Liabilities$467,588
Net Assets$3,668,436
Open 2020 Filing

Operations Trend

Revenue Growth2nd 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

2020

Revenue$316,198
Expenses$576,773
Net Income-$260,575
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 12, 2021
Return Version
2020v4.0
Gross Receipts
$1,601,630
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$2,951,481$2,850,439▼ $101,042
Investments in Publicly Traded Securities$1,249,148$1,206,075▼ $43,073
Cash and Non-Interest-Bearing Accounts$50,630$71,446▲ $20,816
Inventories for Sale or Use$10,913$5,622▼ $5,291
Prepaid Expenses and Deferred Charges$1,616$1,505▼ $111
Accounts Receivable-$937-
Total Assets$4,263,788$4,136,024▼ $127,764
Liabilities
Mortgage Notes Payable Secured by Investment Property$409,905$450,658▲ $40,753
Accounts Payable and Accrued Expenses$15,334$15,425▲ $91
Deferred Revenue$4,523$1,005▼ $3,518
Other Liabilities$500$500→ $0
Total Liabilities$430,262$467,588▲ $37,326
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,688,376$2,503,133▼ $185,243
Net Assets With Donor Restrictions$1,145,150$1,165,303▲ $20,153
Total Net Assets Fund Balance$3,833,526$3,668,436▼ $165,090
Total Liabilities and Net Assets / Fund Balance$4,263,788$4,136,024▼ $127,764

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,458,191$1,127,120$3,585,311
Land$380,512-$380,512
Equipment$10,216$219,988$230,204
Other Land Buildings$1,520$18,985$20,505

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$1,090,641$500▲ $53,904-$1,145,045
2019$30,807$1,000,500▲ $59,334-$1,090,641
2018$31,622$500▼ $1,315-$30,807
2017$10,600$19,689▲ $1,333-$31,622
2016-$10,600--$10,100
Compensation and Service Providers
Top Officer Pay55th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Carlos Cantu-villarealExecutive DiFT$71,707$71,707
Derrick LewisCOOFT$50,256$50,256

Board Members and Trustees

NameTitle
Dan WardBoard Chair
Lauranne BuchananVice Chair
Carole FreemanBoard Member
Laura JenningsBoard Member
Michael ParhamsBoard Member
Pastor Donald YanceyBoard Member
Scott DicksonBoard Member
Sequita FreemanBoard Member
Yolanda StephenBoard Member
Ladonna MorrisSecretary
Wayne HarmsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$205,509
Program Service Revenue
$145,818
Investment Income
$-42,604
Other Revenue
$7,475
All Other Contributions
$205,509
Change in Net Assets
$-260,575
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$327,135
Other Expenses$249,638
Total Fundraising Expense$76,581
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$193,487$44,651$59,535$297,673
Depreciation Depletion$101,042--$101,042
Fees for Services Other$24,087$17,421$12,483$53,991
Occupancy$25,869$1,862-$27,731
Payroll Taxes$14,828$3,422$4,563$22,813
Office Expenses$10,783$10,478-$21,261
Advertising$15,630--$15,630
Interest-$12,760-$12,760
Insurance-$8,147-$8,147
Fees for Services Accounting-$8,021-$8,021
Other Employee Benefits-$6,649-$6,649
Conferences and Meetings$1,055--$1,055
Total Functional Expenses$386,781$113,411$76,581$576,773
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rental Deposit$500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
No
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 executive director 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 on 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 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
Carlos Cantu-villareal
Title
Executive Director
Phone
7068850363
Signed
2021-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carlos Cantu-villareal
Formed
2004
Legal Domicile
Ga
Voting Board Members
11
Independent Board Members
11
Employees
15

Preparer

Firm
Behar Reid Melton & Brown Cpas
Address
2821 HARLEY CT STE 300, COLUMBUS, GA 31909
Preparer
Don Brown
Phone
7065764900
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 vistors 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 the one discovered at pompeii; (2) the "mount zion biblical meal room" is a copy 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".”

Form 990, Part XI, Line 9

“Reclassified to donor restricted funds -18,148”

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

“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 likley 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 position 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, 2020 and 2019.”

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IRS990/MissionDesc0BIBLICAL 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.
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IRS990/PrincipalOfficerNm0CARLOS CANTU-VILLAREAL
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IRS990/ProgramServiceRevenueGrp/Desc1MUSEUM ENTRANCE FEE
IRS990/ProgramServiceRevenueGrp/Desc2MUSEUM STORE
IRS990/ProgramServiceRevenueGrp/Desc3OTHER PROGRAM SERVICE
IRS990/ProgramServiceRevenueGrp/Desc4SPECIAL EVENTS
IRS990/ProgramServiceRevenueGrp/ExclusionAmt019304
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt136302
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt28330
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt219304
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IRS990/PYOtherRevenueAmt09010
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IRS990/PYRevenuesLessExpensesAmt0828063
IRS990/PYSalariesCompEmpBnftPaidAmt0346992
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IRS990/PYTotalRevenueAmt01678476
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IRS990/ReconcilationRevenueExpnssAmt0-260575
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IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt07475
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0145818
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt0462696
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt0178585
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0897266
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0205509
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01180294
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0724808
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0336895
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02712621
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt037725
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt019754
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt020444
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0126514
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0417949
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0389869
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0305628
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0362132
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01602092
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt019304
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt048739
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt068043
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IRS990ScheduleA/InvestmentIncomePYPct00.02000
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt0194842
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Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,136,024
Liabilities
$467,588
Net assets
$3,668,436
Revenue
$316,198
Expenses
$576,773
Net income
-$260,575
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
2020Detailed filing. Detailed filing data is available for this year.$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
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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