Liabilities / Assets
68th percentile
Higher debt load relative to assets than 68% of similar nonprofits.
990 • Fiscal year 2018 • EIN 35-1055662
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
68th percentile
Higher debt load relative to assets than 68% of similar nonprofits.
Liabilities / Revenue
49th percentile
Higher debt load relative to revenue than 49% of similar nonprofits.
Net Margin
63rd percentile
Higher net margin than 63% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 9.4% of source-year revenue.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
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.
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $26,427 | $223,646 | $250,073 |
| Leasehold Improvements | $690 | $71,550 | $72,240 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Ralph E Enlow Jr | President | FT | $100,329 | $56,200 | $100,329 |
| David S Medders | Executive Vice President | - | $49,730 | $50,000 | $99,730 |
| Name | Title |
|---|---|
| Dr Ken Kemper | Chair |
| Dr Randy Carman | Vice Chair/public Member |
| Christen Price | Member |
| Dr Charles Ware | Member |
| Dr David Arnett | Member |
| Dr Harold Graves | Member |
| Dr Lisa Beatty | Member |
| Dr Luder Whitlock | Member |
| Dr Mark Smith | Member |
| Dr Steve Hostetter | Member |
| Dr Steve Whitaker | Member |
| Dr Terry Stine | Member |
| Dr Walker Tzeng | Member |
| Terry Munday | Member |
| Wendy Layland | Member |
| Mr Mark Maxwell | Secretary |
| Michael Mcafee | Treasurer |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Article iv association membership membership in the association is available subject to the categories and conditions enumerated below. Membership may be extended to: 1.1 postsecondary institutions which are compatible with the association's mission, conform to the association's tenets of faith, and have been granted accredited or preaccredited (candidate) status by the coa (c.f., article vi). 1.2 postsecondary institutions which are compatible with the association's mission, conform to the association's tenets of faith, and have one or more programs that have been granted programmatic accreditation by the coa (c.f., article vi). 1.3 postsecondary institutions which are compatible with the association's mission, conform to the association's tenets of faith, and are recognized by a canadian provincial authority or accredited by a usde- or chea-recognized accreditor.”
“Article vi board of directors the board of directors shall be composed of ten (10) member institution representatives elected by association member presidents (c.f., article iv), a majority of which must represent coa-accredited member institutions (c.f., article iv, section 1.1), and up to eight (8) public members elected by the board. It shall be responsible to exercise fiduciary, strategic, and generative leadership in pursuit of the association's mission; to lead in the advancement and resourcing of the association's mission; and to establish policies, parameters, and plans to which the association president is accountable. The board's composition shall reflect as fully as possible the association's national, theological, ecclesiastical, enrollment, gender, and ethnic diversity. Section 3. Purposes and prerogatives 3.1. Coa. The coa delegate assembly shall elect not less than twelve (12) or more than eighteen (18) coa members to serve 4-year terms of office on a rotating basis, in accordance with corresponding bylaws. Article ii president section 1. Selection 1.1. A president shall be engaged by the board of directors, subject to ratification by the association membership, to serve as the association's chief executive officer. When the position becomes vacant, the board shall appoint a search committee to develop and disseminate appropriate criteria, solicit and screen nominations, and recommend qualified candidates to the board, which shall, in turn, present one candidate to the association's member institutions for ratification by two-thirds majority vote. Article v presidential congress the association's presidential congress will be comprised of the president (i.e., chief executive officer) of each member institution, who serves as the sole institutional representative to this body without proxy. The presidential congress shall have the following prerogatives: 1.1. Board member election. Board members representing member institutions will be elected by a majority vote of eligible presidential congress members, in keeping with terms and conditions specified in article vi below. 1.2. Constitution/bylaws amendments. Amendments to the constitution and bylaws will be undertaken by the presidential congress subject to provisions of this constitution (article ix) and bylaws (article viii). 1.3. Member institution committee. The presidential congress will designate a membership committee of no less than five (5) of its members to review and act upon institutional applications from non-coa accredited institutions for association membership. Membership will be granted to such institutions for five (5) years initially and, thereafter, for 10 years. Policies and procedures will ensure institutional compatibility with the association's stated tenets of faith, purposes, and distinctives.”
“Section 3. Purposes and prerogatives 3.2. Accreditation standards. The coa delegate assembly shall ratify proposals of the coa to establish and/or amend accreditation standards and related policies, in accordance with corresponding bylaws article v presidential congress the association's presidential congress will be comprised of the president (i.e., chief executive officer) of each member institution, who serves as the sole institutional representative to this body without proxy. The presidential congress shall have the following prerogatives: 1.1. Board member election. Board members representing member institutions will be elected by a majority vote of eligible presidential congress members, in keeping with terms and conditions specified in article vi below. 1.2. Constitution/bylaws amendments. Amendments to the constitution and bylaws will be undertaken by the presidential congress subject to provisions of this constitution (article ix) and bylaws (article viii). 1.3. Member institution committee. The presidential congress will designate a membership committee of no less than five (5) of its members to review and act upon institutional applications from non-coa accredited institutions for association membership. Membership will be granted to such institutions for five (5) years initially and, thereafter, for 10 years. Policies and procedures will ensure institutional compatibility with the association's stated tenets of faith, purposes, and distinctives. Article iv coa delegate assembly section 1. Delegates 1.1. Coa accredited and preaccredited (candidate) institutions shall be entitled to representation at coa delegate assembly meetings on the following basis: 1.1.1. One delegate for each institution holding coa programmatic accreditation. 1.1.2. One delegate for each institution holding coa institutional accreditation or candidate status with student enrollment of 200 or less. 1.1.3. Two delegates for each institution holding coa institutional accreditation or candidate status with student enrollment of 201 to 400. 1.1.4. Three delegates for each institution holding coa institutional accreditation or candidate status with student enrollment of more than 400. Section 2. Voting privileges 2.1. Each delegate shall have one vote. Proxy voting shall not be permitted. 2.3. Candidate 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 by ballot or on amendments to the constitution or bylaws.”
“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.”
“Policy on ethical practices commission on accreditation (coa) practices 1. Abhe's coa considers for accreditation only those institutions and programs that have as their primary purpose the preparation of students for christian ministries. 2. Abhe's coa 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 coa. 3. Abhe's coa selects evaluation team members on the basis of their competence as educators, 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 coa 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 coa 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 full review, of the accreditation process of each institution or program and all actions taken regarding its status with the coa. 5. Abhe's coa seeks to conduct its activities with a view to economy of operation and reasonable cost to its institutions. 6. Abhe's coa 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 (coa) 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 in the following circumstances: current service at an institution with the same denominational/fellowship affiliation current service at an institution with the same geographical base of constituency previous employment as faculty or staff within the past ten year previous service as a board member within the past ten years previous service as a consultant or team member within the past five years previous service as a reader (primary or secondary) for a meeting of the full coa within a two year period acceptance of substantive gifts or honoraria for self or spouse apart from scheduled fees during the accreditation process, including any appeals processes previous attendance at or graduation from an institution being considered submission of an application for employment to an institution within the past five years any situation that could affect an individual's ability to be impartial commissioners will further agree to recuse themselves from consideration of any institution where they are aware of a potential conflict of interest. Recusal means that the commissioner will declare a recusal before discussion begins, leave the table, and avoid participating in any discussion related to the institution or the decision that the coa makes relativ”
“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.”
“Governing documents, conflict of interest policy, financial statements and president's annual report are available on the organizations website and upon request.”
“SOFTWARE SUBSCRIPTIONS”
“SOFTWARE SUBSCRIPTIONS”
“Part xi: line 4b - software subscriptions part xii: line 4b - software subscriptions”
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 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 94817 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 110123 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 23966 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 37792 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AllOtherContributionsAmt | 0 | 196620 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 48110 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 9577 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 57687 |
| IRS990/AmendedReturnInd | 0 | X |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | MATTHEW E KELLY |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4072070808 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 5850 TG LEE BLVD STE 130 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ORLANDO |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | FL |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 32822 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 362135 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 473328 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 157655 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 157655 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1112720 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 738123 |
| IRS990/CYOtherRevenueAmt | 0 | 46513 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 514784 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 139870 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 796024 |
| IRS990/CYTotalExpensesAmt | 0 | 1534147 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1674017 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 103082 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 38541 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 2703 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 23175 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 25878 |
| IRS990/Desc | 0 | ACCREDITATION AND EVALUATION OF MEMBER AND CANDIDATE SCHOOLS AND COLLEGES -- SETTING EVALUATION STANDARDS |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 11 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 1110938 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 7393 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 3642 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 11035 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 20 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 20 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 11225 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 11225 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| 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/AverageHoursPerWeekRt | 13 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 15 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 16 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 17 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 18 | 1.00 |
| 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/IndividualTrusteeOrDirectorInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | 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/OtherCompensationAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 15 | 56200 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 18 | 50000 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | DR CHARLES WARE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DR HAROLD GRAVES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | DR RANDY CARMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DR DAVID ARNETT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DR LISA BEATTY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | DR STEVE HOSTETTER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | DR KEN KEMPER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | WENDY LAYLAND |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | TERRY MUNDAY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | DR STEVE WHITAKER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | DR LUDER WHITLOCK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | DR TERRY STINE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | CHRISTEN PRICE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | DR MARK SMITH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | DR WALKER TZENG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | RALPH E ENLOW JR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 16 | MR MARK MAXWELL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 17 | MICHAEL MCAFEE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 18 | DAVID S MEDDERS |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
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| 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/ReportableCompFromOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 100329 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 18 | 49730 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
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| 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/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 18 | 0 |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 17 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 18 | EXECUTIVE VICE PRESIDENT |
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| IRS990/FSAuditedInd | 0 | 1 |
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| IRS990/GamingActivitiesInd | 0 | 0 |
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| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
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| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
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| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 9640 |
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| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 11511 |
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| IRS990/MissionDesc | 0 | 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. |
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| IRS990/OtherExpensesGrp/Desc | 3 | COMMISSION ON ACCREDITA |
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| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 5274 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 97729 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 21939 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 21794 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 24476 |
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| IRS990/OtherExpensesGrp/TotalAmt | 2 | 27068 |
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| IRS990/PrincipalOfficerNm | 0 | RALPH E ENLOW JR |
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| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | EVALUATION & CONSULTAN |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | MEETINGS |
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| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 250009 |
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| IRS990/PYOtherRevenueAmt | 0 | 242575 |
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| IRS990/PYRevenuesLessExpensesAmt | 0 | 17943 |
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| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
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| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd | 0 | 0 |
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| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd | 0 | 1 |
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| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd | 0 | 0 |
| IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesEngagedOrgInvlmntInd | 0 | 1 |
| IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesFurtherExemptPrpsInd | 0 | 1 |
| IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesTestInd | 0 | X |
| IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/OfficersCloseRelationshipInd | 0 | 1 |
| IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/SupportedOrgVoiceInvestmentInd | 0 | 0 |
| IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd | 0 | 1 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | THE ASSOCIATION FOR BIBLICAL HIGHER EDUCATION, INC. (THE ASSOCIATION) WAS ESTABLISHED IN 1947. ARTICLE II 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. 1.1. ARTICULATING BIBLICAL HIGHER EDUCATION'S DISTINCTIVES 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. 1.2. SUPPORTING THE WORK OF A SEPARATE AND INDEPENDENT COMMISSION ON ACCREDITATION (COA) TO ASSURE QUALITY AND INTEGRITY AMONG BIBLICAL HIGHER EDUCATION INSTITUTIONS AND PROGRAMS THROUGH ACCREDITATION STANDARDS AND PEER REVIEW PROCESSES. (HEREAFTER IN THE CONSTITUTION AND BYLAWS, THE TERM INSTITUTION SHALL BE UNDERSTOOD TO APPLY ALSO TO QUALIFIED EDUCATIONAL UNITS OR PROGRAMS WHERE APPROPRIATE. 1.3. PROVIDING PROFESSIONAL RESOURCES AND SERVICES THAT EXEMPLIFY AND STIMULATE EXCELLENCE. 1.4. SERVING AS AN AMPLIFIER AND MULTIPLIER OF MEMBER EFFORTS AND RESOURCES, SEEKING TO FOSTER GROWTH AND FLOURISHING THAT EMPHASIZES BIBLE ENGAGEMENT AND SPIRITUAL DEVELOPMENT IN COMMUNITY TO HELP STUDENTS TO ANSWER GOD'S CALL TO LIVE LIFE ON MISSION WITH HIM. A SEPARATE AND INDEPENDENT COA EXERCISES AUTHORITY OVER ACCREDITATION STANDARDS, 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 DISTINCTIVES. ARTICLE III COMMISSION ON ACCREDITATION (COA) SECTION 4. RESPONSIBILITIES 4.2 THE COA WILL ESTABLISH ITS OWN BUDGET INDEPENDENTLY OF REVIEW OR CONSULTATION WITH ANY OTHER ENTITY OR ORGANIZATION. AS PART OF THIS PROCESS, IT WILL ESTABLISH A SCHEDULE OF FEES RELATED TO ITS ACCREDITATION SERVICES. THE COMMISSION WILL PAY FAIR MARKET VALUE FOR ITS PROPORTIONATE SHARE OF PERSONNEL, SERVICES, EQUIPMENT AND FACILITIES THAT IT USES JOINTLY WITH THE ABHE MEMBERSHIP ASSOCIATION. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | PART IV SECTION E 2A |
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| IRS990ScheduleA/SupportedOrganizationsCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrganizationsTotalCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 0 | 943255546 |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 0 | 6 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 0 | 1534147 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 0 | 151 BIBLE COLLEGES - ADDITIONAL EINS AVAILABLE UPON REQUEST |
| IRS990ScheduleA/SupportingOrganization509a3Ind | 0 | X |
| IRS990ScheduleA/SupportingOrgType3FuncIntInd | 0 | X |
| IRS990ScheduleA/SupportSumAmt | 0 | 1534147 |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 26427 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 223646 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 250073 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 9640 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1524507 |
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Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.