Civic Intelligence

Tri-State Bible College

EIN 31-0792741 • 501(c)3 • South Point, OH

Profile

The organization operates an undergraduate and graduate level bible college. It is an accredited institution with the association for biblical higher education (abhe).

PO Box 445South Point, OH 45680

www.tsbc.edu

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

40th percentile

0.03x

Higher debt load relative to assets than 40% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

48th percentile

0.07x

Higher debt load relative to revenue than 48% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

42nd percentile

0.8%

Higher net margin than 42% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

39th percentile

0.4%

Faster asset growth than 39% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

74th percentile

26%

Faster revenue growth than 74% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets40th percentile

Assets

Down

$1,683,442

Down $104,778 (-5.9%) from 2024

Liabilities

Up

$18,171

Up $3,954 (+28%) from 2024

Net Assets

Down

$1,665,271

Down $108,732 (-6.1%) from 2024

Operations
Liabilities / Revenue48th percentileNet Margin42nd percentile

Revenue

Down

$410,646

Down $9,448 (-2.2%) from 2024

Expenses

Down

$519,378

Down $17,125 (-3.2%) from 2024

Net Income

Up

-$108,732

Up $7,677 (+6.6%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth39th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2011: $224,602Liabilities 2011: $83,645Net Assets 2011: $140,9572011Assets 2012: $244,387Liabilities 2012: $61,042Net Assets 2012: $183,3452012Assets 2017: $1,915,128Liabilities 2017: $105,648Net Assets 2017: $1,809,4802017Assets 2018: $1,854,939Liabilities 2018: $95,361Net Assets 2018: $1,759,5782018Assets 2020: $1,756,230Liabilities 2020: $38,784Net Assets 2020: $1,717,4462020Assets 2021: $1,854,196Liabilities 2021: $48,737Net Assets 2021: $1,805,4592021Assets 2022: $1,861,927Liabilities 2022: $50,603Net Assets 2022: $1,811,3242022Assets 2023: $1,921,001Liabilities 2023: $30,591Net Assets 2023: $1,890,4102023Assets 2024: $1,788,220Liabilities 2024: $14,217Net Assets 2024: $1,774,0032024Assets 2025: $1,683,442Liabilities 2025: $18,171Net Assets 2025: $1,665,2712025

Highlighted filing

2025

Assets$1,683,442
Liabilities$18,171
Net Assets$1,665,271
Open 2025 Filing

Operations Trend

Revenue Growth74th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KExpenses 2011: $302,2432011Expenses 2012: $383,5672012Revenue 2017: $417,870Expenses 2017: $523,491Net Income 2017: -$105,6212017Revenue 2018: $366,577Expenses 2018: $416,479Net Income 2018: -$49,9022018Revenue 2020: $348,605Expenses 2020: $348,794Net Income 2020: -$1892020Revenue 2021: $589,023Expenses 2021: $489,915Net Income 2021: $99,1082021Revenue 2022: $741,280Expenses 2022: $735,001Net Income 2022: $6,2792022Revenue 2023: $571,422Expenses 2023: $502,694Net Income 2023: $68,7282023Revenue 2024: $420,094Expenses 2024: $536,503Net Income 2024: -$116,4092024Revenue 2025: $410,646Expenses 2025: $519,378Net Income 2025: -$108,7322025

Highlighted filing

2025

Revenue$410,646
Expenses$519,378
Net Income-$108,732
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,683,442
Liabilities
$18,171
Net assets
$1,665,271
Revenue
$410,646
Expenses
$519,378
Net income
-$108,732
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.68$0.02$1.67$0.41$0.52$0.11
2024Detailed filing. Detailed filing data is available for this year.$1.79$0.01$1.77$0.42$0.54$0.12
2023Detailed filing. Detailed filing data is available for this year.$1.92$0.03$1.89$0.57$0.50$0.07
2022Detailed filing. Detailed filing data is available for this year.$1.86$0.05$1.81$0.74$0.74$0.01
2021Detailed filing. Detailed filing data is available for this year.$1.85$0.05$1.81$0.59$0.49$0.10
2020Detailed filing. Detailed filing data is available for this year.$1.76$0.04$1.72$0.35$0.35$0.00
2018Detailed filing. Detailed filing data is available for this year.$1.85$0.10$1.76$0.37$0.42$0.05
2017Detailed filing. Detailed filing data is available for this year.$1.92$0.11$1.81$0.42$0.52$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.06$0.18$0.38
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.08$0.14$0.30
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 20, 2026
Return Version
2024v5.0
Gross Receipts
$410,646
Mission and Program Overview

Mission

The organization operates an undergraduate and graduate level bible college. It is an accredited institution with the association for biblical higher education (abhe).

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,631,283$1,557,946▼ $73,337
Cash and Non-Interest-Bearing Accounts$63,028$63,406▲ $378
Savings and Temporary Cash Investments$61,363$39,132▼ $22,231
Investments in Publicly Traded Securities$8,821$15,970▲ $7,149
Accounts Receivable$19,883$6,015▼ $13,868
Total Assets$1,788,220$1,683,442▼ $104,778
Other Assets Total$3,842$973▼ $2,869
Liabilities
Accounts Payable and Accrued Expenses$5,827$13,288▲ $7,461
Deferred Revenue$5,278$4,644▼ $634
Other Liabilities$3,112$239▼ $2,873
Total Liabilities$14,217$18,171▲ $3,954
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,712,640$1,616,090▼ $96,550
Net Assets With Donor Restrictions$61,363$49,181▼ $12,182
Total Net Assets Fund Balance$1,774,003$1,665,271▼ $108,732
Total Liabilities and Net Assets / Fund Balance$1,788,220$1,683,442▼ $104,778

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,280,527$582,801$1,863,328
Other Land Buildings$177,955$152,456$330,411
Equipment$74,164$249,083$323,247
Land$25,300-$25,300
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Rex HowePresidentFT$66,900$66,900

Board Members and Trustees

NameTitle
Bruce FelderChair
Steven WayneVice Chair
Pete WeistVice-chair
Chase JonesBoard Member
Dr Dana LycansBoard Member
Dr Greg HattebergBoard Member
Dr Kevin YinglingBoard Member
Josh PerryBoard Member
Melinda WrightBoard Member
Stephen MannBoard Member
Susan GreenwoodBoard Member
Matt QueenSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$263,994
Program Service Revenue
$143,255
Investment Income
$2,021
Other Revenue
$1,376
All Other Contributions
$263,994
Change in Net Assets
$-108,732

Audited Revenue Reconciliation

Revenue per Audited Statements
$364,573
Revenue Not Reported on Financial Statements
$46,073
Revenue Not Reported on Form 990
$1,500
Other Revenue Adjustments
$46,073
Total Revenue per Audited Statements
$366,073
Total Revenue per Form 990
$410,646
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$283,094
Salaries, Compensation, and Employee Benefits$190,211
Grants and Similar Amounts Paid$46,073
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$66,121$42,256-$108,377
Current Officers, Directors, Trustees, and Key Employees$40,816$26,084-$66,900
Grants to Domestic Individuals$46,073--$46,073
Fees for Services Other-$43,296-$43,296
Occupancy-$37,084-$37,084
Office Expenses-$23,626-$23,626
Information Technology-$20,220-$20,220
Advertising$19,402--$19,402
Payroll Taxes$9,161$5,773-$14,934
Insurance-$9,115-$9,115
Travel-$6,922-$6,922
Conferences and Meetings-$1,341-$1,341
Other Expenses$1,191$77,981-$1,191
Total Functional Expenses$225,680$293,698$0$519,378

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$519,378
Total Expenses per Audited Statements$474,805
Expenses per Audited Statements$473,305
Expenses Not Reported on Financial Statements$46,073
Other Expense Adjustments$46,073
Expenses Not Reported on Form 990$1,500
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
Operating Lease Liability$239
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
No
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

“No review was or will be conducted.”

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

“Any director with a potential conflict of interest on a particular issue shall notify the board and refrain from discussion except as questioned by the board. Directors with a potential conflict shall abstain from voting on those issues. The board shall note the potential conflict in their minutes and shall take extra caution in order to protect the integrity of the college as well as the integrity of the directors. This extra caution shall include comparing other options. Additionally, the directors complete and review a conflict of interest form annually in april. Any issues that have a potential conflict receive further monitoring to ensure that the policy is followed.”

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

“Annual compensation reviews are done at the last board of directors' meeting of the fiscal year. The executive committtee has direct determination of salaries with respect to the annual budget, but final approval is given by the entire board.”

Form 990, Page 6, Part VI, Line 19

“Organizing documents and copies of returns are made available upon request.”

Form 990, Part VII

“Several new board members began service in april 2023. Those are bruce felder, dr. Greg hatteberg, chase jones, matt queen, steve mann, and steve wayne.”

Filing and Contact Details

Filer

Filer Name
Tri-state Bible College
EIN
31-0792741
Phone
7403772520
Address
PO BOX 445, SOUTH POINT, OH 45680

Signing Officer

Name
Rex Howe
Title
President
Phone
7403772520
Signed
2026-02-20

Organization Details

Principal Officer
Rex Howe
Formed
1970
Legal Domicile
Oh
Voting Board Members
12
Independent Board Members
12
Employees
20
Volunteers
3

Preparer

Firm
David C Moja CPA
Address
PO BOX 531, REIDSVILLE, GA 30453
Preparer
Dave Moja
Phone
3212589907
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Scholarships -46,073 scholarships 46,073”

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 4B

“SCHOLARSHIPS 46,073”

Schedule D, Page 4, Part XII, Line 4B

“SCHOLARSHIPS 46,073”

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IRS990/MissionDesc0THE ORGANIZATION OPERATES AN UNDERGRADUATE AND GRADUATE LEVEL BIBLE COLLEGE. IT IS AN ACCREDITED INSTITUTION WITH THE ASSOCIATION FOR BIBLICAL HIGHER EDUCATION (ABHE).
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IRS990/OtherExpensesGrp/Desc1ACCREDITATION EXPENSES
IRS990/OtherExpensesGrp/Desc2STUDENT SERVICES
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IRS990/OtherExpensesGrp/ProgramServicesAmt19455
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IRS990/OtherExpensesGrp/TotalAmt133461
IRS990/OtherExpensesGrp/TotalAmt29455
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IRS990/OtherRevenueTotalAmt01376
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt066121
IRS990/OtherSalariesAndWagesGrp/TotalAmt0108377
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05773
IRS990/PayrollTaxesGrp/ProgramServicesAmt09161
IRS990/PayrollTaxesGrp/TotalAmt014934
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IRS990/PrincipalOfficerNm0REX HOWE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND FEES
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IRS990/PYSalariesCompEmpBnftPaidAmt0196619
IRS990/PYTotalExpensesAmt0536503
IRS990/PYTotalRevenueAmt0420094
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt039132
IRS990ScheduleA/SchoolInd0X
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01863328
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt01500
IRS990ScheduleD/DonatedServicesUseFcltsAmt01500
IRS990ScheduleD/EquipmentGrp/BookValueAmt074164
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0249083
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0323247
IRS990ScheduleD/ExpensesNotReportedAmt01500
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt046073
IRS990ScheduleD/ExpensesSubtotalAmt0473305
IRS990ScheduleD/LandGrp/BookValueAmt025300
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt025300
IRS990ScheduleD/OtherExpensesNotIncludedAmt046073
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0177955
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0152456
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0330411
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0239
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE LIABILITY
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IRS990ScheduleD/RevenueNotReportedAmt01500
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt046073
IRS990ScheduleD/RevenueSubtotalAmt0364573
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0SCHOLARSHIPS 46,073
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1SCHOLARSHIPS 46,073
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 4B
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IRS990ScheduleD/TotalExpensesPerForm990Amt0519378
IRS990ScheduleD/TotalLiabilityAmt0239
IRS990ScheduleD/TotalRevenuePerForm990Amt0410646
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0366073
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0474805
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IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
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IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE NONDISCRIMINATORY POLICY IS NOTED ON OUR ADMISSION PRINT MATERIAL, OUR CATALOG, AND IS ALSO POSTED ON OUR WEBSITE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE INSTITUTION RECEIVES FUNDS FROM THE U.S. DEPARTMENT OF EDUCATION UNDER TITLE IV.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 6
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IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANY DIRECTOR WITH A POTENTIAL CONFLICT OF INTEREST ON A PARTICULAR ISSUE SHALL NOTIFY THE BOARD AND REFRAIN FROM DISCUSSION EXCEPT AS QUESTIONED BY THE BOARD. DIRECTORS WITH A POTENTIAL CONFLICT SHALL ABSTAIN FROM VOTING ON THOSE ISSUES. THE BOARD SHALL NOTE THE POTENTIAL CONFLICT IN THEIR MINUTES AND SHALL TAKE EXTRA CAUTION IN ORDER TO PROTECT THE INTEGRITY OF THE COLLEGE AS WELL AS THE INTEGRITY OF THE DIRECTORS. THIS EXTRA CAUTION SHALL INCLUDE COMPARING OTHER OPTIONS. ADDITIONALLY, THE DIRECTORS COMPLETE AND REVIEW A CONFLICT OF INTEREST FORM ANNUALLY IN APRIL. ANY ISSUES THAT HAVE A POTENTIAL CONFLICT RECEIVE FURTHER MONITORING TO ENSURE THAT THE POLICY IS FOLLOWED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANNUAL COMPENSATION REVIEWS ARE DONE AT THE LAST BOARD OF DIRECTORS' MEETING OF THE FISCAL YEAR. THE EXECUTIVE COMMITTTEE HAS DIRECT DETERMINATION OF SALARIES WITH RESPECT TO THE ANNUAL BUDGET, BUT FINAL APPROVAL IS GIVEN BY THE ENTIRE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ORGANIZING DOCUMENTS AND COPIES OF RETURNS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SEVERAL NEW BOARD MEMBERS BEGAN SERVICE IN APRIL 2023. THOSE ARE BRUCE FELDER, DR. GREG HATTEBERG, CHASE JONES, MATT QUEEN, STEVE MANN, AND STEVE WAYNE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SCHOLARSHIPS -46,073 SCHOLARSHIPS 46,073
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VII
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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IRS990/TotalLiabilitiesBOYAmt014217
IRS990/TotalLiabilitiesEOYAmt018171
IRS990/TotalLiabilitiesGrp/BOYAmt014217
IRS990/TotalLiabilitiesGrp/EOYAmt018171

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