Civic Intelligence

Biblical Studies Center Inc the Biblical Studies Center

990EZ • Fiscal year 2017 • EIN 26-1108029

Jul 01, 2016 to Jun 30, 2017 • Filed on Dec 18, 2017

Organization ProfileWWW.BOISEBSC.ORG
1025 BelmontBoise, ID 83706

(208) 342-2182

Siviq Scores

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

Liabilities / Assets

68th percentile

0.03x

Higher debt load relative to assets than 68% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

65th percentile

0.01x

Higher debt load relative to revenue than 65% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

35th percentile

-2.2%

Higher net margin than 35% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

96th percentile

$69,650

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 44.7% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2017

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2017

Balance Sheet
Liabilities / Assets68th percentile

Assets

Down

$66,259

Down $15,821 (-19%) from 2013

Net Assets

Down

$64,481

Down $15,892 (-20%) from 2013

Liabilities

Up

$1,778

Up $71 (+4.2%) from 2013

Revenue And Expenses
Liabilities / Revenue65th percentileNet Margin35th percentile

Revenue

Up

$155,950

Up $11,722 (+8.1%) from 2013

Expenses

Up

$159,322

Up $30,138 (+23%) from 2013

Net Income

Down

-$3,372

Down $18,416 (-122%) from 2013

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$1.0M$500K$0Assets 2011: $53,873Liabilities 2011: $416Net Assets 2011: $53,4572011Assets 2012: $65,718Liabilities 2012: $390Net Assets 2012: $65,3282012Assets 2013: $82,080Liabilities 2013: $1,707Net Assets 2013: $80,3732013Assets 2017: $66,259Liabilities 2017: $1,778Net Assets 2017: $64,4812017Assets 2019: $572,835Liabilities 2019: $2,335Net Assets 2019: $570,5002019Assets 2020: $561,343Liabilities 2020: $28,510Net Assets 2020: $532,8332020Assets 2021: $619,981Liabilities 2021: $2,358Net Assets 2021: $617,6232021Assets 2022: $710,544Liabilities 2022: $20,584Net Assets 2022: $689,9602022Assets 2025: $851,315Liabilities 2025: $2,300Net Assets 2025: $849,0152025

Highlighted filing

2017

Assets$66,259
Liabilities$1,778
Net Assets$64,481
Open 2017 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$300K$200K$100K$0-$100KRevenue 2011: $126,480Expenses 2011: $126,311Net Income 2011: $1692011Revenue 2012: $141,187Expenses 2012: $129,316Net Income 2012: $11,8712012Revenue 2013: $144,228Expenses 2013: $129,184Net Income 2013: $15,0442013Revenue 2017: $155,950Expenses 2017: $159,322Net Income 2017: -$3,3722017Revenue 2019: $191,806Expenses 2019: $193,138Net Income 2019: -$1,3322019Revenue 2020: $130,983Expenses 2020: $168,650Net Income 2020: -$37,6672020Revenue 2021: $216,947Expenses 2021: $132,157Net Income 2021: $84,7902021Revenue 2022: $248,584Expenses 2022: $176,247Net Income 2022: $72,3372022Revenue 2025: $263,036Expenses 2025: $295,909Net Income 2025: -$32,8732025

Highlighted filing

2017

Revenue$155,950
Expenses$159,322
Net Income-$3,372
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Dec 18, 2017
Return Version
2016v3.0
Gross Receipts
$155,950
Mission and Program Overview

Mission

MINISTRY

Program Services

DescriptionGrantsExpenses
LEADERSHIP TRAINING FOR MINISTRY & RELATIONSHIP BUILDING SERVED APPROXIMATELY 300 YOUTH-$156,499
Compensation and Service Providers
Top Officer Pay96th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
BILL PUBOLSExecutive DiFT$69,650-$69,650
VINCENT KITUKUVice Chair-$0--
DON BRANDTTreasurer-$0--
MELANEY TAYLORSecretary-$0--
TIM RULEChairman-$0--
Filing and Contact Details

Filer

Filer Name
Biblical Studies Center Inc
EIN
26-1108029
Phone
2083422182
Address
1025 BELMONT, BOISE, ID 83706

Signing Officer

Name
Tim Rule
Title
Chairman
Phone
2083422182
Signed
2017-12-18
Discuss with paid preparer
Yes

Preparer

Firm
Ripley Doorn & Company Pllc
Address
217 W GEORGIA AVE STE 100, NAMPA, ID 83686-2836
Preparer
Bryan Crookham CPA
Phone
2084669264
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

“User fees 10,600 tuition income 240 copy income 127 total 10,967”

Form 990-ez, Part I, Line 16

“Expenses marketing 3,643 ministry 908 office expense 9,808 misc expense 2,554 speakers/seminars 1,018 registration 1,390 refunds 309 tech expense 2,240 non-investment depreciation 1,366 total 23,236”

Form 990-ez, Part II, Line 24

“Ping pong table 457 457 less accumulated depreciation 399 438 office chair 61 61 less accumulated depreciation 61 61 draperies 4,611 4,611 less accumulated depreciation 4,611 4,611 center table 1,392 1,392 less accumulated depreciation 1,392 1,392 chairs 2,555 2,555 less accumulated depreciation 2,555 2,555 projector and screen 2,759 2,759 less accumulated depreciation 2,759 2,759 computer 1,143 1,143 less accumulated depreciation 1,143 1,143 furniture 1,407 1,407 less accumulated depreciation 1,407 720 surround sound 412 412 less accumulated depreciation 412 412 camera 331 331 less accumulated depreciation 289 317 tech gear 541 541 less accumulated depreciation 541 541 computers 1,377 1,377 less accumulated depreciation 1,297 1,377 furniture 927 927 less accumulated depreciation 638 1,407 dishwasher 323 323 less accumulated depreciation 222 251 dell computer 545 545 less accumulated depreciation 388 451 laptop 2,730 2,730 less accumulated depreciation 1,943 2,258 shelves, screen, lights 2,000 2,000 less accumulated depreciation 1,125 1,375 flatscreen tv 785 785 less accumulated depreciation 442 540 fan 1,800 1,800 less accumulated depreciation 1,013 1,238 compressor 640 640 less accumulated depreciation 91 248 total 4,068 2,702”

Form 990-ez, Part II, Line 26

“Payroll taxes 2,580 1,778”

Raw XML Appendix129 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0BIBLICAL STUDIES CENTER
IRS990EZ/BooksInCareOfDetail/PhoneNum02083422182
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01025 BELMONT ST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0BOISE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ID
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd083706
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt066365
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt063557
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0144890
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-3372
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt070433
IRS990EZ/Form990TotalAssetsGrp/EOYAmt066259
IRS990EZ/GrossReceiptsAmt0155950
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt093
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt067853
IRS990EZ/NetAssetsOrFundBalancesEOYAmt064481
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt067853
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt064481
IRS990EZ/OccupancyRentUtltsAndMaintAmt018834
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt040.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt069650
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0BILL PUBOLS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1VINCENT KITUKU
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2DON BRANDT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3MELANEY TAYLOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4TIM RULE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0EXECUTIVE DI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE CHAIR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4CHAIRMAN
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt04068
IRS990EZ/OtherAssetsTotalDetail/EOYAmt02702
IRS990EZ/OtherExpensesTotalAmt023236
IRS990EZ/OtherRevenueTotalAmt010967
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0MINISTRY
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0LEADERSHIP TRAINING FOR MINISTRY & RELATIONSHIP BUILDING SERVED APPROXIMATELY 300 YOUTH
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0156499
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt0117252
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0ID
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt02580
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt01778
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0159322
IRS990EZ/TotalProgramServiceExpensesAmt0156499
IRS990EZ/TotalRevenueAmt0155950
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.BOISEBSC.ORG
IRS990ScheduleA/ChurchInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0USER FEES 10,600 TUITION INCOME 240 COPY INCOME 127 TOTAL 10,967
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES MARKETING 3,643 MINISTRY 908 OFFICE EXPENSE 9,808 MISC EXPENSE 2,554 SPEAKERS/SEMINARS 1,018 REGISTRATION 1,390 REFUNDS 309 TECH EXPENSE 2,240 NON-INVESTMENT DEPRECIATION 1,366 TOTAL 23,236
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PING PONG TABLE 457 457 LESS ACCUMULATED DEPRECIATION 399 438 OFFICE CHAIR 61 61 LESS ACCUMULATED DEPRECIATION 61 61 DRAPERIES 4,611 4,611 LESS ACCUMULATED DEPRECIATION 4,611 4,611 CENTER TABLE 1,392 1,392 LESS ACCUMULATED DEPRECIATION 1,392 1,392 CHAIRS 2,555 2,555 LESS ACCUMULATED DEPRECIATION 2,555 2,555 PROJECTOR AND SCREEN 2,759 2,759 LESS ACCUMULATED DEPRECIATION 2,759 2,759 COMPUTER 1,143 1,143 LESS ACCUMULATED DEPRECIATION 1,143 1,143 FURNITURE 1,407 1,407 LESS ACCUMULATED DEPRECIATION 1,407 720 SURROUND SOUND 412 412 LESS ACCUMULATED DEPRECIATION 412 412 CAMERA 331 331 LESS ACCUMULATED DEPRECIATION 289 317 TECH GEAR 541 541 LESS ACCUMULATED DEPRECIATION 541 541 COMPUTERS 1,377 1,377 LESS ACCUMULATED DEPRECIATION 1,297 1,377 FURNITURE 927 927 LESS ACCUMULATED DEPRECIATION 638 1,407 DISHWASHER 323 323 LESS ACCUMULATED DEPRECIATION 222 251 DELL COMPUTER 545 545 LESS ACCUMULATED DEPRECIATION 388 451 LAPTOP 2,730 2,730 LESS ACCUMULATED DEPRECIATION 1,943 2,258 SHELVES, SCREEN, LIGHTS 2,000 2,000 LESS ACCUMULATED DEPRECIATION 1,125 1,375 FLATSCREEN TV 785 785 LESS ACCUMULATED DEPRECIATION 442 540 FAN 1,800 1,800 LESS ACCUMULATED DEPRECIATION 1,013 1,238 COMPRESSOR 640 640 LESS ACCUMULATED DEPRECIATION 91 248 TOTAL 4,068 2,702
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PAYROLL TAXES 2,580 1,778
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 26
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TIM RULE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum02083422182
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-12-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BIBLICAL STUDIES CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0BIBL
ReturnHeader/Filer/EIN0261108029
ReturnHeader/Filer/PhoneNum02083422182
ReturnHeader/Filer/USAddress/AddressLine1Txt01025 BELMONT
ReturnHeader/Filer/USAddress/CityNm0BOISE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ID
ReturnHeader/Filer/USAddress/ZIPCd083706
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId07D0B23479EEAF22ECFDE703C20CD48AA5A64E6D2
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0BF9D697DA0243BCB9437D432F0DBAD4B011476E7
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0820476132
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RIPLEY DOORN & COMPANY PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0217 W GEORGIA AVE STE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NAMPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ID
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0836862836
ReturnHeader/PreparerPersonGrp/PhoneNum02084669264
ReturnHeader/PreparerPersonGrp/PreparationDt02017-12-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRYAN CROOKHAM CPA
ReturnHeader/ReturnTs02017-12-21T08:09:15-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$66,259
Liabilities
$1,778
Net assets
$64,481
Revenue
$155,950
Expenses
$159,322
Net income
-$3,372
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.51$0.02$8.49$2.63$2.96$0.33
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.11$0.21$6.90$2.49$1.76$0.72
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.20$0.02$6.18$2.17$1.32$0.85
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.61$0.29$5.33$1.31$1.69$0.38
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.73$0.02$5.71$1.92$1.93$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.66$0.02$0.64$1.56$1.59$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.02$0.80$1.44$1.29$0.15
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.66$0.00$0.65$1.41$1.29$0.12
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.54$0.00$0.53$1.26$1.26$0.00