Civic Intelligence

Association for Biblical Higher Education

990 • Fiscal year 2021 • EIN 35-1055662

Sep 01, 2020 to Aug 31, 2021 • Filed on May 18, 2022

5850 Tg Lee Blvd Suite 130Orlando, FL 32822

(407) 207-0808

Siviq Scores

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

Liabilities / Assets

71st percentile

0.25x

Higher debt load relative to assets than 71% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

56th percentile

0.12x

Higher debt load relative to revenue than 56% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

26th percentile

0.2%

Higher net margin than 26% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

35th percentile

2.9%

Faster asset growth than 35% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

20th percentile

-10%

Faster revenue growth than 20% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$954,847

Up $26,826 (+2.9%) from 2020

Net Assets

Up

$718,093

Up $4,429 (+0.6%) from 2020

Liabilities

Up

$236,754

Up $22,397 (+10%) from 2020

Revenue

Down

$1,917,624

Down $223,764 (-10%) from 2020

Expenses

Down

$1,913,195

Down $88,667 (-4.4%) from 2020

Net Income

Down

$4,429

Down $135,097 (-97%) from 2020

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

2021

Assets$954,847
Liabilities$236,754
Net Assets$718,093

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

2021

Revenue$1,917,624
Expenses$1,913,195
Net Income$4,429
Jump To
Filing Snapshot
Filing Period
Sep 1, 2020 to Aug 31, 2021
Signed
May 18, 2022
Return Version
2020v4.2
Gross Receipts
$1,917,624
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$809,927$731,556▼ $78,371
Prepaid Expenses and Deferred Charges$19,869$114,270▲ $94,401
Land, Buildings, and Equipment, Net$61,109$82,210▲ $21,101
Accounts Receivable$27,910$16,805▼ $11,105
Total Assets$928,021$954,847▲ $26,826
Other Assets Total$9,206$10,006▲ $800
Liabilities
Accounts Payable and Accrued Expenses$170,507$138,199▼ $32,308
Deferred Revenue$43,850$98,555▲ $54,705
Total Liabilities$214,357$236,754▲ $22,397
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$616,123$593,627▼ $22,496
Net Assets With Donor Restrictions$97,541$124,466▲ $26,925
Total Net Assets Fund Balance$713,664$718,093▲ $4,429
Total Liabilities and Net Assets / Fund Balance$928,021$954,847▲ $26,826

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$74,227$264,282$338,509
Leasehold Improvements$7,983$73,252$81,235
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,409,828
Program Service Revenue
$502,610
Investment Income
$0
Other Revenue
$5,186
All Other Contributions
$298,968
Change in Net Assets
$4,429

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,917,624
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,917,624
Total Revenue per Form 990
$1,917,624
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,021,627
Other Expenses$891,568
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$530,314$285,553-$815,867
Conferences and Meetings$168,893--$168,893
Occupancy$126,406$31,602-$158,008
Other Employee Benefits$72,922$42,029-$114,951
All Other Expenses$19,382$35,274-$54,656
Payroll Taxes$33,788$18,193-$51,981
Pension Plan Contributions$25,238$13,590-$38,828
Travel$37,546--$37,546
Office Expenses$29,223$2,088-$31,311
Insurance$9,355$18,159-$27,514
Depreciation Depletion$18,795$2,370-$21,165
Other Expenses$19,144$4,417-$19,144
Fees for Services Accounting-$13,485-$13,485
Total Functional Expenses$1,421,284$491,911$0$1,913,195

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,913,195
Total Expenses per Audited Statements$1,913,195
Total Expenses per Form 990$1,913,195
Expenses Not Reported on Financial Statements$0
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
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
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. Article viii. Coa delegate assembly 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

Article viii - coa delegate assembly 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. Such information is not to be considered an endorsement. 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 t

Form 990, Part VI, Section B, Line 15

President: the president's salary and benefits will be determined by the board of directors. 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 SUITE 130, ORLANDO, FL 32822

Signing Officer

Name
Matthew E Kelly
Title
CFO
Phone
4072070808
Signed
2022-05-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Philip Dearborn
Formed
1958
Legal Domicile
Fl
Voting Board Members
14
Independent Board Members
14
Employees
11
Volunteers
0

Preparer

Firm
Mcdirmit Davis LLC
Address
934 N MAGNOLIA AVE, ORLANDO, FL 32803
Preparer
Maria Novotny CPA
Phone
4078435406
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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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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. ARTICLE VII COMMISSION AND ACCREDITATION SECTION 1. NATURE AND FUNCTION 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ARTICLE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ARTICLE 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. ARTICLE VIII. COA DELEGATE ASSEMBLY 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ARTICLE VIII - COA DELEGATE ASSEMBLY 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4POLICY 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. SUCH INFORMATION IS NOT TO BE CONSIDERED AN ENDORSEMENT. 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 T
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PRESIDENT: THE PRESIDENT'S SALARY AND BENEFITS WILL BE DETERMINED BY THE BOARD OF DIRECTORS. 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS AND PRESIDENT'S ANNUAL REPORT ARE AVAILABLE ON THE ORGANIZATIONS WEBSITE AND UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
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