Liabilities / Assets
35th percentile
Higher debt load relative to assets than 35% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
35th percentile
Higher debt load relative to assets than 35% of similar nonprofits.
Liabilities / Revenue
43rd percentile
Higher debt load relative to revenue than 43% of similar nonprofits.
Net Margin
65th percentile
Higher net margin than 65% of similar nonprofits.
Top Officer Pay
53rd percentile
Higher top officer pay than 53% of similar nonprofits.
Top officer pay equals 12.0% of source-year revenue.
Asset Growth
46th percentile
Faster asset growth than 46% of similar nonprofits.
Revenue Growth
16th percentile
Faster revenue growth than 16% of similar nonprofits.
Assets
Up$1,921,001
Up $59,074 (+3.2%) from 2022
Net Assets
Up$1,890,410
Up $79,086 (+4.4%) from 2022
Liabilities
Down$30,591
Down $20,012 (-40%) from 2022
Revenue
Down$571,422
Down $169,858 (-23%) from 2022
Expenses
Down$502,694
Down $232,307 (-32%) from 2022
Net Income
Up$68,728
Up $62,449 (+995%) from 2022
The organization operates an undergraduate and graduate level bible college. It is an accredited institution with the association for biblical higher education (abhe).
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $1,710,750 | $1,709,721 | ▼ $1,029 |
| Savings and Temporary Cash Investments | $27,095 | $116,013 | ▲ $88,918 |
| Cash and Non-Interest-Bearing Accounts | $105,391 | $55,772 | ▼ $49,619 |
| Accounts Receivable | $11,320 | $32,583 | ▲ $21,263 |
| Investments in Publicly Traded Securities | $2,371 | $101 | ▼ $2,270 |
| Total Assets | $1,861,927 | $1,921,001 | ▲ $59,074 |
| Other Assets Total | $5,000 | $6,811 | ▲ $1,811 |
| Liabilities | |||
| Unsecured Notes Loans Payable | $31,110 | - | - |
| Accounts Payable and Accrued Expenses | $16,366 | $19,241 | ▲ $2,875 |
| Other Liabilities | - | $5,985 | - |
| Deferred Revenue | $3,127 | $5,365 | ▲ $2,238 |
| Total Liabilities | $50,603 | $30,591 | ▼ $20,012 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,784,229 | $1,774,397 | ▼ $9,832 |
| Net Assets With Donor Restrictions | $27,095 | $116,013 | ▲ $88,918 |
| Total Net Assets Fund Balance | $1,811,324 | $1,890,410 | ▲ $79,086 |
| Total Liabilities and Net Assets / Fund Balance | $1,861,927 | $1,921,001 | ▲ $59,074 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $1,365,692 | $490,073 | $1,855,765 |
| Other Land Buildings | $193,236 | $132,532 | $325,768 |
| Equipment | $125,493 | $197,754 | $323,247 |
| Land | $25,300 | - | $25,300 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Rex Howe | President | FT | $68,650 | $68,650 |
| Randy Maynard | Former Bd Me | - | $22,199 | $22,199 |
| Randy Maynard | Former Bd Member | - | $22,199 | $22,199 |
| Name | Title |
|---|---|
| Sandra Duncan | Chair |
| Keith Menshouse | Vice Chair |
| Bruce Felder | Board Member |
| Chase Jones | Board Member |
| Dr Greg Hatteberg | Board Member |
| Dr Kevin Yingling | Board Member |
| Matt Queen | Board Member |
| Robert Jones | Board Member |
| Seth a Johnson | Board Member |
| Stephen Mann | Board Member |
| Steven Wayne | Board Member |
| Melinda Wright | Secretary |
| Line Item | Amount |
|---|---|
| Other Expenses | $285,327 |
| Salaries, Compensation, and Employee Benefits | $192,666 |
| Grants and Similar Amounts Paid | $24,701 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $63,998 | $40,334 | - | $104,332 |
| Current Officers, Directors, Trustees, and Key Employees | $42,111 | $26,539 | - | $68,650 |
| Fees for Services Other | - | $36,170 | - | $36,170 |
| Occupancy | - | $32,673 | - | $32,673 |
| Grants to Domestic Individuals | $24,701 | - | - | $24,701 |
| Information Technology | - | $23,916 | - | $23,916 |
| Office Expenses | - | $22,708 | - | $22,708 |
| Fees for Services Management | - | $22,199 | - | $22,199 |
| Payroll Taxes | $19,684 | - | - | $19,684 |
| Advertising | $17,561 | - | - | $17,561 |
| Insurance | - | $12,448 | - | $12,448 |
| Fees for Services Accounting | - | $9,600 | - | $9,600 |
| Travel | - | $4,806 | - | $4,806 |
| Other Expenses | $2,546 | $70,897 | - | $2,546 |
| Conferences and Meetings | $12,587 | $-12,287 | - | $300 |
| Total Functional Expenses | $212,691 | $290,003 | $0 | $502,694 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $502,694 |
| Expenses per Audited Statements | $477,993 |
| Total Expenses per Audited Statements | $477,993 |
| Expenses Not Reported on Financial Statements | $24,701 |
| Other Expense Adjustments | $24,701 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Operating Lease Liability | $5,985 |
“No review was or will be conducted.”
“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.”
“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.”
“Organizing documents and copies of returns are made available upon request.”
“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.”
“Scholarships -24,701 scholarships 24,701”
“SCHOLARSHIPS 24,701”
“SCHOLARSHIPS 24,701”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 16366 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 19241 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 11320 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 32583 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | THE ORGANIZATION OPERATES AN UNDERGRADUATE AND GRADUATE LEVEL BIBLE COLLEGE. IT IS AN ACCREDITED INSTITUTION WITH THE ASSOCIATION FOR BIBLICAL HIGHER EDUCATION (ABHE). |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 17561 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 17561 |
| IRS990/AllOtherContributionsAmt | 0 | 348638 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | REX HOWE |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7403772520 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 445 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | SOUTH POINT |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 45680 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 105391 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 55772 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 26539 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 42111 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 68650 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | -12287 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 12587 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 300 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 447397 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 24701 |
| IRS990/CYInvestmentIncomeAmt | 0 | 3078 |
| IRS990/CYOtherExpensesAmt | 0 | 285327 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 120947 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 68728 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 192666 |
| IRS990/CYTotalExpensesAmt | 0 | 502694 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 571422 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 3127 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 5365 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | PROVIDED UNDERGRADUATE AND GRADUATE COLLEGE STUDENTS BIBLICAL AND THEOLOGICAL INSTRUCTIONS PER THE ORGANIZATION'S PURPOSE. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 27095 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 116013 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 13 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 212691 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 9600 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 9600 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 22199 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 22199 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 36170 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 36170 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/FormerOfcrDirectorTrusteeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | REX HOWE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | RANDY MAYNARD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | SANDRA DUNCAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | BRUCE FELDER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DR GREG HATTEBERG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | SETH A JOHNSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | CHASE JONES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | ROBERT JONES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | STEPHEN MANN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | KEITH MENSHOUSE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | MATT QUEEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | STEVEN WAYNE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | MELINDA WRIGHT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | DR KEVIN YINGLING |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 68650 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 22199 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | FORMER BD ME |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | VICE CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | BOARD MEMBER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 1970 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | true |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 12 |
| IRS990/GovernmentGrantsAmt | 0 | 98759 |
| IRS990/GrantAmt | 0 | 24701 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 24701 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 24701 |
| IRS990/GrantsToIndividualsInd | 0 | true |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 571422 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 12 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 23916 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 23916 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 12448 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 12448 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 3078 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 3078 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 2371 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 101 |
| IRS990/IRPDocumentCnt | 0 | 48 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 820359 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1710750 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1709721 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 2530080 |
| IRS990/LegalDomicileStateCd | 0 | OH |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | THE ORGANIZATION OPERATES AN UNDERGRADUATE AND GRADUATE LEVEL BIBLE COLLEGE. IT IS AN ACCREDITED INSTITUTION WITH THE ASSOCIATION FOR BIBLICAL HIGHER EDUCATION (ABHE). |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1811324 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1890410 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1784229 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1774397 |
| IRS990/NoncashContributionsAmt | 0 | 10000 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 32673 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 32673 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 22708 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 22708 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 5000 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 6811 |
| IRS990/OtherExpensesGrp/Desc | 0 | DEPRECIATION |
| IRS990/OtherExpensesGrp/Desc | 1 | OTHER EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 2 | STUDENT SERVICES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 70897 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 29503 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 2546 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 70897 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 29503 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 2546 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 5985 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 40334 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 63998 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 104332 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 19684 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 19684 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | REX HOWE |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | 10358 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611600 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611600 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TUITION AND FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | AUXILIARY INCOME |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 92520 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 28427 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 92520 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 28427 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 595667 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 91241 |
| IRS990/PYInvestmentIncomeAmt | 0 | 9 |
| IRS990/PYOtherExpensesAmt | 0 | 282870 |
| IRS990/PYOtherRevenueAmt | 0 | -378 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 145982 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 6279 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 360890 |
| IRS990/PYTotalExpensesAmt | 0 | 735001 |
| IRS990/PYTotalRevenueAmt | 0 | 741280 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 68728 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 120947 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 27095 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 116013 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 1365692 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 490073 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1855765 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 125493 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 197754 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 323247 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 24701 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 477993 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 25300 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 25300 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 24701 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 193236 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 132532 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 325768 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 5985 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | OPERATING LEASE LIABILITY |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 24701 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 24701 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 546721 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | SCHOLARSHIPS 24,701 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | SCHOLARSHIPS 24,701 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 4, PART XI, LINE 4B |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE D, PAGE 4, PART XII, LINE 4B |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1709721 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 502694 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 5985 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 571422 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 546721 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 477993 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | true |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | THE NONDISCRIMINATORY POLICY IS NOTED ON OUR ADMISSION PRINT MATERIAL, OUR CATALOG, AND IS ALSO POSTED ON OUR WEBSITE. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | THE INSTITUTION RECEIVES FUNDS FROM THE U.S. DEPARTMENT OF EDUCATION UNDER TITLE IV. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, LINE 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE E, LINE 6 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | true |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt | 0 | 24701 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 0 | SCHOLARSHIPS |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt | 0 | 14 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | false |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | false |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | false |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | false |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | true |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 22199 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | RANDY MAYNARD |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | FORMER BD MEMBER |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 22199 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | false |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | false |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | NO REVIEW WAS OR WILL BE CONDUCTED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ORGANIZING DOCUMENTS AND COPIES OF RETURNS ARE MADE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | SCHOLARSHIPS -24,701 SCHOLARSHIPS 24,701 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VII |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XI, LINE 9 |
| IRS990/SchoolOperatingInd | 0 | true |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
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Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.