Civic Intelligence

Association for Biblical Higher Education

990 • Fiscal year 2018 • EIN 35-1055662

Sep 01, 2017 to Aug 31, 2018 • Filed on Mar 06, 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

68th percentile

0.25x

Higher debt load relative to assets than 68% 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

84th percentile

$156,529

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 9.4% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • 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 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 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
Mar 6, 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

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.

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

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.

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

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.

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

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

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, financial statements and president's annual report are available on the organizations website and upon request.

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
2019-03-06
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 553 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/ActivityOrMissionDesc0ABHE 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/Form990PartVIISectionAGrp/PersonNm6DR KEN KEMPER
IRS990/Form990PartVIISectionAGrp/PersonNm7WENDY LAYLAND
IRS990/Form990PartVIISectionAGrp/PersonNm8TERRY MUNDAY
IRS990/Form990PartVIISectionAGrp/PersonNm9DR STEVE WHITAKER
IRS990/Form990PartVIISectionAGrp/PersonNm10DR LUDER WHITLOCK
IRS990/Form990PartVIISectionAGrp/PersonNm11DR TERRY STINE
IRS990/Form990PartVIISectionAGrp/PersonNm12CHRISTEN PRICE
IRS990/Form990PartVIISectionAGrp/PersonNm13DR MARK SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm14DR WALKER TZENG
IRS990/Form990PartVIISectionAGrp/PersonNm15RALPH E ENLOW JR
IRS990/Form990PartVIISectionAGrp/PersonNm16MR MARK MAXWELL
IRS990/Form990PartVIISectionAGrp/PersonNm17MICHAEL MCAFEE
IRS990/Form990PartVIISectionAGrp/PersonNm18DAVID S MEDDERS
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IRS990/Form990PartVIISectionAGrp/TitleTxt6CHAIR
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IRS990/Form990PartVIISectionAGrp/TitleTxt8MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt11MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12MEMBER
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/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/NetIncomeOrLossGrp/TotalRevenueColumnAmt04927
IRS990/NetUnrelatedBusTxblIncmAmt00
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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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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE 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/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/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt09640
IRS990ScheduleD/ExpensesSubtotalAmt01524507

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