Civic Intelligence

Association for Biblical Higher Education

990 • Fiscal year 2018 • EIN 35-1055662

Sep 01, 2017 to Aug 31, 2018 • Filed on Feb 05, 2019

5850 Tg Lee Blvd Ste 130Orlando, FL 32822-1781

(407) 207-0808

Siviq Scores

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

Liabilities / Assets

67th percentile

0.25x

Higher debt load relative to assets than 67% of similar nonprofits.

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

Liabilities / Revenue

49th percentile

0.09x

Higher debt load relative to revenue than 49% of similar nonprofits.

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

Net Margin

63rd percentile

8.4%

Higher net margin than 63% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2018

Asset Growth

Score unavailable

No value available

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

Source year 2018

Revenue Growth

Score unavailable

No value available

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

Source year 2018

Assets

$605,899

No earlier filing loaded for comparison.

Net Assets

$457,235

No earlier filing loaded for comparison.

Liabilities

$148,664

No earlier filing loaded for comparison.

Revenue

$1,674,017

No earlier filing loaded for comparison.

Expenses

$1,534,147

No earlier filing loaded for comparison.

Net Income

$139,870

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2018: $605,899Liabilities 2018: $148,664Net Assets 2018: $457,2352018Assets 2019: $770,020Liabilities 2019: $195,882Net Assets 2019: $574,1382019Assets 2020: $928,021Liabilities 2020: $214,357Net Assets 2020: $713,6642020Assets 2021: $954,847Liabilities 2021: $236,754Net Assets 2021: $718,0932021Assets 2022: $1,101,290Liabilities 2022: $376,395Net Assets 2022: $724,8952022Assets 2024: $1,615,998Liabilities 2024: $824,014Net Assets 2024: $791,9842024

Highlighted filing

2018

Assets$605,899
Liabilities$148,664
Net Assets$457,235

Operations Trend

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

$3.0M$2.0M$1.0M$0Revenue 2018: $1,674,017Expenses 2018: $1,534,147Net Income 2018: $139,8702018Revenue 2019: $1,765,208Expenses 2019: $1,648,305Net Income 2019: $116,9032019Revenue 2020: $2,141,388Expenses 2020: $2,001,862Net Income 2020: $139,5262020Revenue 2021: $1,917,624Expenses 2021: $1,913,195Net Income 2021: $4,4292021Revenue 2022: $2,269,904Expenses 2022: $2,263,102Net Income 2022: $6,8022022Revenue 2024: $2,434,182Expenses 2024: $2,367,705Net Income 2024: $66,4772024

Highlighted filing

2018

Revenue$1,674,017
Expenses$1,534,147
Net Income$139,870
Jump To
Filing Snapshot
Filing Period
Sep 1, 2017 to Aug 31, 2018
Signed
Feb 5, 2019
Return Version
2017v2.3
Gross Receipts
$1,674,017
Mission and Program Overview

Mission

Abhe is the quality and credibility resource partner that connects efforts among christian postsecondary educational institutions and with others invested in serious bible learning that shapes a life of godly influence and service to the most effective means for maturing, thriving, and sustaining.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$362,135$473,328▲ $111,193
Prepaid Expenses and Deferred Charges$66,278$58,456▼ $7,822
Accounts Receivable$23,966$37,792▲ $13,826
Land, Buildings, and Equipment, Net$51,377$27,117▼ $24,260
Inventories for Sale or Use$2,302--
Total Assets$515,264$605,899▲ $90,635
Other Assets Total$9,206$9,206→ $0
Liabilities
Accounts Payable and Accrued Expenses$94,817$110,123▲ $15,306
Deferred Revenue$103,082$38,541▼ $64,541
Total Liabilities$197,899$148,664▼ $49,235
Net Assets / Fund Balance
Unrestricted Net Assets$287,370$414,873▲ $127,503
Temporarily Rstr Net Assets$29,995$42,362▲ $12,367
Total Net Assets Fund Balance$317,365$457,235▲ $139,870
Total Liabilities and Net Assets / Fund Balance$515,264$605,899▲ $90,635

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$26,427$223,646$250,073
Leasehold Improvements$690$71,550$72,240
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ralph E Enlow JrPresidentFT$100,329$56,200$100,329
David S MeddersExecutive Vice President-$49,730$50,000$99,730
Revenue and Support

Revenue Composition

Contributions and Grants
$1,112,720
Program Service Revenue
$514,784
Investment Income
$0
Other Revenue
$46,513
All Other Contributions
$196,620
Change in Net Assets
$139,870

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,664,377
Revenue Not Reported on Financial Statements
$9,640
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$9,640
Total Revenue per Audited Statements
$1,664,377
Total Revenue per Form 990
$1,674,017
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$796,024
Other Expenses$738,123
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$429,809$222,749-$652,558
Occupancy$145,873$35,832-$181,705
Conferences and Meetings$157,655--$157,655
Other Employee Benefits$44,390$27,419-$71,809
All Other Expenses$9,577$48,110-$57,687
Payroll Taxes$26,466$13,461-$39,927
Pension Plan Contributions$20,816$10,914-$31,730
Travel$30,709--$30,709
Insurance$11,511$18,342-$29,853
Depreciation Depletion$23,175$2,703-$25,878
Other Expenses$24,476$5,274-$24,476
Office Expenses$20,492$2,256-$22,748
Fees for Services Other$11,225--$11,225
Fees for Services Accounting$3,642$7,393-$11,035
Information Technology$9,640--$9,640
Fees for Services Legal$20--$20
Total Functional Expenses$1,110,938$423,209$0$1,534,147

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,534,147
Expenses per Audited Statements$1,524,507
Total Expenses per Audited Statements$1,524,507
Expenses Not Reported on Financial Statements$9,640
Other Expense Adjustments$9,640
Expenses Not Reported on Form 990$0
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
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Membership in the association is institutional, not individual. Institutions which have been granted accredited or pre-accredited (candidate) status by the commission on accreditation are considered members whose delegates are eligible to participate in association governance according to provisions of article v.(c.f., article vii).

Form 990, Part VI, Section A, Line 7A

Purpose and prerogatives: 1. The board of directors shall adopt the annual budget based on association membership dues which shall be adopted by the delegate assembly. 2. Board representation: the delegate assembly shall elect 10 members of the board of directors to serve 4-year terms of office on a rotating basis, in accordance with corresponding bylaws. 3. Commission on accreditation: the delegate assembly shall elect 12 to 18 commission on accreditation members to serve 4-year terms of office on a rotation basis, in accordance with corresponding bylaws. 4. President: the delegate assembly shall ratify the board's initial appointment of the association's president by a two-thirds majority. 5. Accreditation standards: the delegate assembly shall ratify proposals of the commission on accreditation to establish and/or amend accreditation standards and related policies, in accordance with corresponding bylaws.

Form 990, Part VI, Section A, Line 7B

Purpose & prerogatives: 1. Budget adoption: the board of directors shall adopt the annual budget based on association membership dues which shall be adopted by the delegate assembly. 2. Board representation: the delegate assembly shall elect 10 members of the board of directors to serve 4-year terms of office on a rotating basis, in accordance with corresponding bylaws. 3. Commission on accreditation: the delegate assembly shall elect 12 to 18 commission on accreditation members to serve 4-year terms of office on a rotation basis, in accordance with corresponding bylaws. 4. President: the delegate assembly shall ratify the board's initial appointment of the association's president by a two-thirds majority. 5. Accreditation standards: the delegate assembly shall ratify proposals of the commission on accreditation to establish and/or amend accreditation standards and related policies, in accordance with corresponding bylaws. Voting privileges: 1. Each delegate shall have one vote. Proxy voting shall not be permitted. 2. Accredited member institution delegates shall have full privileges of voting. 3. Candidate member institution delegates shall have the privilege of discussion from the floor and of voting by acclamation. They shall not exercise the privilege of nominating or voting on officers or of voting on a roll call or on amendments to the constitution or bylaws.

Form 990, Part VI, Section B, Line 11B

The administration will ensure accurate annual completion and timely filing of irs form 990. The completed form will be circulated to all members of the board of directors for review. Board member questions and concerns relative to irs form 990 representations will be directed to the administration via the board chair within 30 days of circulation.

Form 990, Part VI, Section B, Line 12C

The board standing policies manual includes policies governing board members' conduct and conflict of interest. Each board member is required to submit a signed conflict of interest inventory at each meeting of the board of directors. The board expects of itself and its members ethical and businesslike conduct. Board members must represent uncompromised loyalty to the interests of the entire organization. They must avoid any conflict of interest with respect to their fiduciary responsibility. There must be no self-dealing or any conduct of private business or personal services between any board member and the organization except as procedurally controlled to assure openness, competitive opportunity and equal access to "inside" information. This conflict of interest policy, and similar policies pertaining to the commission on accreditation, will be made available to the public upon request and via the abhe website. 1. Abhe's commission on accreditation considers for accreditation only those institutions and programs that have as a primary purpose the preparation of students for biblical and christian ministries. 2. Abhe's commission on accreditation considers an institution or program only upon the request of its chief administrative officer and permits the withdrawal of the request at any time prior to action by the commission on accreditation. 3. Abhe's commission on accreditation selects evaluation team members on the basis of their professional competence, their ability to assess programs of biblical higher education, and their acceptability to the institution or program to be evaluated. No individual can serve as both consultant and evaluator for an institution or program during a given cycle of accreditation. 4. Abhe's commission on accreditation follows sound evaluation procedures that ensure: (1) thoroughness and accuracy in the securing of information, (2) good communication at every point among all parties involved in the process, (3) due regard for the protection of an institution with respect to the confidentiality of documents and reports, (4) ethical and professional practices of evaluators during, preceding, and following the visit, (5) non-acceptance of honoraria by commission representatives from an institution (except for scheduled fees) during an institution's or program's accreditation process, (6) expeditious handling of steps in the accreditation process, (7) an absence of conflicts of interest within decision-making bodies, (8) prompt notification of commission actions on membership status, including the reasons for action, and (9) complete and accurate records, including at least the last two full reviews, of the accreditation process of each institution or program and all actions taken regarding its status with the commission. 5. Abhe's commission on accreditation seeks to conduct its activities with a view to economy of operation and reasonable cost to its institutions. 6. Abhe's commission on accreditation avoids showing favoritism in the endorsement of vendors seeking entry into the biblical higher education market. The association reserves the right to inform its members of advantageous services and products. Abhe, commission on accreditation manual, policy on the assignment of primary and secondary readers cases to be considered by the commission on accreditation as a whole will be assigned to both a primary and a secondary reader. This procedure enables a division of labor and assures objectivity. It also provides for thoroughness, the opportunity for a second opinion, and a backup, given the unforeseen absence of the primary reader. To assure objectivity, enhance fairness, and avoid a conflict of interest, primary and secondary readers will not be assigned to a particular institution if they share the same denominational affiliation or the same geographic base for constituency, or if they have previously served on the institution's faculty or staff, on an evaluation team that visited the institut

Form 990, Part VI, Section B, Line 15

President: the president's salary and benefits will be determined by the board of directors. The board will seek to compensate the president at a threshold level at least equal to the average member college president's salary in the 400-599 fte enrollment category. Additional consideration will be given for merit and longevity. The chair will facilitate the president's compensation review on an annual basis. The executive committee is responsible to recommend annual compensation adjustments. Directors: the commission on accreditation is responsible to establish, publish in its manual,and implement in its annual budget a policy regarding compensation of its director and other coa professional staff. The president is responsible to work with the coa to ensure that its compensation policies and practices are consistent with the association's executive compensation principles and parameters.

Form 990, Part VI, Section C, Line 19

Governing documents, conflict of interest policy and financial statements are available upon request. Financial statements and president's annual report are available on the organization's website.

Filing and Contact Details

Filer

Filer Name
Association for Biblical
EIN
35-1055662
Phone
4072070808
Address
5850 TG LEE BLVD STE 130, ORLANDO, FL 32822-1781

Signing Officer

Name
Ralph E Enlow Jr
Title
President
Phone
4072070808
Signed
2019-02-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ralph E Enlow Jr
Formed
1958
Legal Domicile
Fl
Voting Board Members
18
Independent Board Members
6
Employees
11
Volunteers
4

Preparer

Firm
Mcdirmit Davis and Company LLC
Address
934 N MAGNOLIA AVE, ORLANDO, FL 32803
Preparer
Maria Novotny CPA
Phone
4078435406
Supplemental Narrative

Financial Statement Notes

PART XI, LINE 4B - OTHER ADJUSTMENTS:

SOFTWARE SUBSCRIPTIONS

PART XII, LINE 4B - OTHER ADJUSTMENTS:

SOFTWARE SUBSCRIPTIONS

Part XI and XII

Part xi: line 4b - software subscriptions part xii: line 4b - software subscriptions

Raw XML AppendixShowing 400 of 550 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.

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IRS990/Form990PartVIISectionAGrp/PersonNm3DR DAVID ARNETT
IRS990/Form990PartVIISectionAGrp/PersonNm4DR LISA BEATTY
IRS990/Form990PartVIISectionAGrp/PersonNm5DR STEVE HOSTETTER
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IRS990/Form990PartVIISectionAGrp/PersonNm12CHRISTEN PRICE
IRS990/Form990PartVIISectionAGrp/PersonNm13DR MARK SMITH
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IRS990/Form990PartVIISectionAGrp/PersonNm17MICHAEL MCAFEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt4MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6CHAIR
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IRS990/Form990PartVIISectionAGrp/TitleTxt9MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt11MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt13MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt16SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt17TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt18EXECUTIVE VICE PRESIDENT
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IRS990/InsuranceGrp/ProgramServicesAmt011511
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IRS990/MissionDesc0ABHE IS THE QUALITY AND CREDIBILITY RESOURCE PARTNER THAT CONNECTS EFFORTS AMONG CHRISTIAN POSTSECONDARY EDUCATIONAL INSTITUTIONS AND WITH OTHERS INVESTED IN SERIOUS BIBLE LEARNING THAT SHAPES A LIFE OF GODLY INFLUENCE AND SERVICE TO THE MOST EFFECTIVE MEANS FOR MATURING, THRIVING, AND SUSTAINING.
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IRS990/OccupancyGrp/TotalAmt0181705
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02256
IRS990/OfficeExpensesGrp/ProgramServicesAmt020492
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IRS990/OtherEmployeeBenefitsGrp/TotalAmt071809
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IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc2TELEPHONE AND UTILITIES
IRS990/OtherExpensesGrp/Desc3COMMISSION ON ACCREDITA
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt15274
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IRS990/OtherExpensesGrp/ProgramServicesAmt121939
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IRS990/PayrollTaxesGrp/ProgramServicesAmt026466
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IRS990/PensionPlanContributionsGrp/ProgramServicesAmt020816
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IRS990/PrincipalOfficerNm0RALPH E ENLOW JR
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE ASSOCIATION FOR BIBLICAL HIGHER EDUCATION, INC. (THE ASSOCIATION) WAS ESTABLISHED IN 1947. THE MISSION OF THE ASSOCIATION IS TO ENHANCE THE QUALITY AND CREDIBILITY OF POSTSECONDARY EDUCATIONAL INSTITUTIONS THAT DISTINCTIVELY ENGAGE STUDENTS' IN BIBLICAL, TRANSFORMATIONAL, EXPERIENTIAL, AND MISSIONAL HIGHER EDUCATION. THE ASSOCIATION SEEKS TO FULFILL ITS MISSION BY: (A) ARTICULATING BIBLICAL HIGHER EDUCATION'S DISTINCTIVE AND COMMUNICATING THE EXCELLENCE AND EFFECTIVENESS OF ITS MEMBERS TO INTERNAL AND EXTERNAL STAKEHOLDERS, INCLUDING PROSPECTIVE STUDENTS AND PARENTS, DONORS, STUDENTS, ALUMNI, FACULTY,THE HIGHER EDUCATION COMMUNITY, THE CHURCH, GOVERNMENTAL AND REGULATORY ENTITIES, AND SOCIETY, (B) PROVIDING PROFESSIONAL RESOURCES AND SERVICES THAT EXEMPLIFY AND STIMULATE EXCELLENCE AMONG ADMINISTRATORS, TRUSTEES, FACULTY, AND STUDENTS AT MEMBER AND AFFILIATE INSTITUTIONS, (C) FOSTERING NETWORKING AND SYNERGY AMONG MEMBER AND AFFILIATE INSTITUTIONS AND WITH THE BROADER HIGHER EDUCATION COMMUNITY, AND (D) SUPPORTING THE WORK OF A SEPARATE AND INDEPENDENT COMMISSION ON ACCREDITATION (THE COMMISSION) TO ASSURE QUALITY AND INTEGRITY AMONG BIBLICAL HIGHER EDUCATION INSTITUTIONS AND PROGRAMS THROUGH ACCREDITATION STANDARDS AND PEER REVIEW PROCESSES. THE COMMISSION EXERCISES INDEPENDENT AUTHORITY OVER ACCREDITATION DECISIONS, POLICIES, PROCEDURES AND PEER REVIEW PROCESSES. THROUGH ITS STANDARDS AND PEER REVIEW ACCREDITATION PROCESS, THE COMMISSION IS RESPONSIBLE TO ENSURE INSTITUTIONAL QUALITY AND INTEGRITY AND TO SERVE AS A CATALYST TOWARD EXCELLENCE AMONG INSTITUTIONS IN ACCORD WITH THE ASSOCIATION'S EDUCATIONAL DISTINCTIVE. THE COMMISSION ESTABLISHES ITS OWN ANNUAL BUDGET, INCLUDING A SCHEDULE OF FEES RELATED TO ITS ACCREDITATION SERVICES. THE ASSOCIATION BUDGET INCLUDES ALLOCATION OF FAIR MARKET VALUE EXPENSES THAT THE COMMISSION PAYS TO THE ASSOCIATION FOR ITS JOINT PROPORTIONAL SHARE OF ASSOCIATION PERSONNEL, SERVICES, EQUIPMENT AND FACILITIES.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART IV SECTION E 2A
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0151 BIBLE COLLEGES - ADDITIONAL EINS AVAILABLE UPON REQUEST
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IRS990ScheduleD/ExpensesNotRptFinclStmtAmt09640
IRS990ScheduleD/ExpensesSubtotalAmt01524507
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0690

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