Civic Intelligence

Maryland Bible College and Seminary Inc

EIN 52-1555346 • 501(c)3 • Baltimore, MD

Profile

To provide undergraduate and graduate level education in the field of religion.

6023 Moravia Park DriveBaltimore, MD 21206

mbcs.edu

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

78th percentile

0.26x

Higher debt load relative to assets than 78% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

90th percentile

0.70x

Higher debt load relative to revenue than 90% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

21st percentile

-13%

Higher net margin than 21% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2025

Asset Growth

42nd percentile

0.0%

Faster asset growth than 42% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

25th percentile

-11%

Faster revenue growth than 25% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets78th percentile

Assets

Up

$790,488

Up $13 (+0.0%) from 2024

Liabilities

Up

$205,277

Up $38,100 (+23%) from 2024

Net Assets

Down

$585,211

Down $38,087 (-6.1%) from 2024

Operations
Liabilities / Revenue90th percentileNet Margin21st percentile

Revenue

Down

$292,751

Down $34,581 (-11%) from 2024

Expenses

Up

$330,838

Up $12,143 (+3.8%) from 2024

Net Income

Down

-$38,087

Down $46,724 (-541%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth42nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0-$500KAssets 2011: $98,876Liabilities 2011: $54,155Net Assets 2011: $44,7212011Assets 2012: $57,423Liabilities 2012: $5,329Net Assets 2012: $52,0942012Assets 2013: $93,133Liabilities 2013: $17,591Net Assets 2013: $75,5422013Assets 2014: $72,022Liabilities 2014: $16,267Net Assets 2014: $55,7552014Assets 2015: $89,164Liabilities 2015: $14,736Net Assets 2015: $74,4282015Assets 2016: $68,044Liabilities 2016: $9,316Net Assets 2016: $58,7282016Assets 2017: $41,921Liabilities 2017: $6,140Net Assets 2017: $35,7812017Assets 2018: $38,599Liabilities 2018: $50,792Net Assets 2018: -$12,1932018Assets 2019: $41,932Liabilities 2019: $64,251Net Assets 2019: -$22,3192019Assets 2020: $59,324Liabilities 2020: $136,562Net Assets 2020: -$77,2382020Assets 2021: $36,405Liabilities 2021: $153,702Net Assets 2021: -$117,2972021Assets 2022: $20,082Liabilities 2022: $205,699Net Assets 2022: -$185,6172022Assets 2023: $796,731Liabilities 2023: $182,070Net Assets 2023: $614,6612023Assets 2024: $790,475Liabilities 2024: $167,177Net Assets 2024: $623,2982024Assets 2025: $790,488Liabilities 2025: $205,277Net Assets 2025: $585,2112025

Highlighted filing

2025

Assets$790,488
Liabilities$205,277
Net Assets$585,211
Open 2025 Filing

Operations Trend

Revenue Growth25th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2011: $236,2642011Expenses 2012: $197,7652012Expenses 2013: $189,7022013Revenue 2014: $164,491Expenses 2014: $184,278Net Income 2014: -$19,7872014Revenue 2015: $199,527Expenses 2015: $180,854Net Income 2015: $18,6732015Revenue 2016: $173,861Expenses 2016: $189,561Net Income 2016: -$15,7002016Revenue 2017: $186,979Expenses 2017: $209,926Net Income 2017: -$22,9472017Revenue 2018: $165,297Expenses 2018: $213,271Net Income 2018: -$47,9742018Revenue 2019: $217,363Expenses 2019: $227,489Net Income 2019: -$10,1262019Revenue 2020: $174,220Expenses 2020: $229,139Net Income 2020: -$54,9192020Revenue 2021: $206,018Expenses 2021: $246,077Net Income 2021: -$40,0592021Revenue 2022: $259,396Expenses 2022: $327,716Net Income 2022: -$68,3202022Revenue 2023: $1,157,140Expenses 2023: $356,862Net Income 2023: $800,2782023Revenue 2024: $327,332Expenses 2024: $318,695Net Income 2024: $8,6372024Revenue 2025: $292,751Expenses 2025: $330,838Net Income 2025: -$38,0872025

Highlighted filing

2025

Revenue$292,751
Expenses$330,838
Net Income-$38,087
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$790,488
Liabilities
$205,277
Net assets
$585,211
Revenue
$292,751
Expenses
$330,838
Net income
-$38,087
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.79$0.21$0.59$0.29$0.33$0.04
2024Detailed filing. Detailed filing data is available for this year.$0.79$0.17$0.62$0.33$0.32$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.80$0.18$0.61$1.16$0.36$0.80
2022Detailed filing. Detailed filing data is available for this year.$0.02$0.21$0.19$0.26$0.33$0.07
2021Detailed filing. Detailed filing data is available for this year.$0.04$0.15$0.12$0.21$0.25$0.04
2020Detailed filing. Detailed filing data is available for this year.$0.06$0.14$0.08$0.17$0.23$0.05
2019Detailed filing. Detailed filing data is available for this year.$0.04$0.06$0.02$0.22$0.23$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.04$0.05$0.01$0.17$0.21$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.04$0.01$0.04$0.19$0.21$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.07$0.01$0.06$0.17$0.19$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.09$0.01$0.07$0.20$0.18$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.07$0.02$0.06$0.16$0.18$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.02$0.08$0.19
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.06$0.01$0.05$0.20
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.10$0.05$0.04$0.24
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2024 to Jul 31, 2025
Signed
Nov 4, 2025
Return Version
2024v5.2
Gross Receipts
$292,762
Mission and Program Overview

Mission

To provide undergraduate and graduate level education in the field of religion.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$771,984$771,984→ $0
Accounts Receivable$7,670$7,831▲ $161
Cash and Non-Interest-Bearing Accounts$5,461$5,461→ $0
Land, Buildings, and Equipment, Net$1,048$900▼ $148
Total Assets$790,475$790,488▲ $13
Other Assets Total$4,312$4,312→ $0
Liabilities
Other Liabilities$155,024$191,337▲ $36,313
Deferred Revenue$12,153$13,940▲ $1,787
Total Liabilities$167,177$205,277▲ $38,100
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$623,298$585,211▼ $38,087
Total Net Assets Fund Balance$623,298$585,211▼ $38,087
Total Liabilities and Net Assets / Fund Balance$790,475$790,488▲ $13

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$35,989-
Equipment$0$113,442-
Leasehold Improvements$900$78,520-
Other Assets Org$4,312--
Compensation and Service Providers
Top Officer Pay55th percentile

Board Members and Trustees

NameTitle
Barry QuirkTrustee
Craig PereiraTrustee
Douglas BrooksTrustee
Isaac HoffsesTrustee
Peter WesteraTrustee
Peter TaggartCOO
Robert ColbanElder
Revenue and Support

Revenue Composition

Contributions and Grants
$100,020
Program Service Revenue
$192,437
Investment Income
$0
Other Revenue
$294
All Other Contributions
$100,020
Change in Net Assets
$-38,087

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Real Estate Other1$100,020Fair market value
Total Noncash Contributions1$100,020-

Audited Revenue Reconciliation

Revenue per Audited Statements
$292,751
Total Revenue per Audited Statements
$292,751
Total Revenue per Form 990
$292,751
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$214,963
Salaries, Compensation, and Employee Benefits$115,875
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$100,020$55,149$0$155,169
Other Salaries and Wages$0$115,875$0$115,875
All Other Expenses$2,473$13,954$0$16,427
Depreciation Depletion$0$300$0$300
Other Expenses$217$0$0$217
Total Functional Expenses$145,560$185,278$0$330,838

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$330,838
Total Expenses per Audited Statements$330,838
Total Expenses per Form 990$330,838
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$280
Fundraising Direct Expenses$11
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Peter TaggartPresident of Moravia Park CommunityMoravia Park Community Development Coporation ownsNo$40,800
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Advance from Related Party$191,337
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
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Maryland Bible College and Seminary Inc
EIN
52-1555346
Phone
4104882606
Address
6023 Moravia Park Drive, Baltimore, MD 21206

Signing Officer

Name
Peter Taggart
Title
COO
Phone
4104882606
Signed
2025-11-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Peter Taggart
Formed
1987
Legal Domicile
Md
Voting Board Members
7
Independent Board Members
7
Employees
4
Volunteers
10

Preparer

Firm
Curran & Company LLC
Address
3211 Eastern Avenue, Baltimore, MD 21224
Preparer
Timothy Curran
Phone
4108142463
Supplemental Narrative

Additional Explanations

Pt VI, Line 7A

“The governing body is appointed by the Board of Elders of Greater Grace World Outreach.”

Pt VI, Line 11B

“The Form 990 is reviewed by the Chief Financial Officer and is distributed to the Board of Trustees for review prior to filing with the IRS.”

Pt VI, Line 12C

“The College maintains and cultivates an atmosphere of inquiry and openness and regularly conducts staff meetings in which potential conflicts are discussed.”

Pt VI, Line 15A

“The top management officials are compensated by the reporting organization. The reporting organization relies on Greater Grace, a related organization, to establish compensation for the top management officials.”

Pt VI, Line 19

“The College makes its governing documents, conflicts of interest policy, and financial statements avialable to the public upon request.”

Pt XII, Line 2C

“The process did not change from the prior year.”

Financial Statement Notes

Pt X, Line 2

“The college is a wholly owned subsidiary of greater grace, which is a not-for-profit organization exempt from federal and state income tax under section 501(c)(3) of the internal revenue code and is recognized as such by the internal revenue service. Asc 740, income taxes, prescribes the recognition and measurement of a tax position taken or expected to be taken in a tax return as well as guidance on de-recognition, classification, interest and penalties, and financial statement reporting disclosures. For these benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. The amount recognized is measured as the largest amount of benefit that is greater than fifty percent likely to be realized upon ultimate settlement. The college has considered its income tax positions, including any positions that may be considered uncertain by the relevant tax authorities in the jurisdictions in which the college operates. As of july 31, 2025, the college had no uncertain tax positions. The college recognizes interest and penalties accrued on any unrecognized tax exposures as an expense when incurred. The college does not have any amounts accrued relating to interest and penalties as of july 31, 2025. Income that is not related to exempt purposes, less applicable deductions, is subject to federal and state corporate income taxes. Management believes the college has no net unrelated business income for the year ended july 31, 2025. The college is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress.”

Raw XML AppendixShowing 400 of 452 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/Desc0As an indigenous ministry, Maryland Bible College and Seminary (MBC&S or the College) exists under the spiritual covering of Greater Grace World Outreach (Greater Grace). This unique and synamic relationship bewteen the Greater Grace local church allows MBC&S students to correlate classroom education with field training. Graduates often co-labor with Greater Grace and other local churches in church planting and assist with 550 affiliated churches worldwide in missions, leadership training, evangelistic outreach and christian day schools. On January 5, 1988, the State board for higher education recognized that MBC&S satisfied all critera for the status of a religious degree-granting institution as set forth in Section 12-203 of the Educational Article. As such, MBC&S may operate and grant degrees in religious disciplines without a certificate of approval. MBC&S is a nonaccredited institution.
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IRS990/OtherLiabilitiesGrp/EOYAmt0191337
IRS990/OtherRevenueMiscGrp/BusinessCd0999999
IRS990/OtherRevenueMiscGrp/Desc0Other Income
IRS990/OtherRevenueMiscGrp/ExclusionAmt00
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt025
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt025
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueTotalAmt025
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0115875
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt0115875
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0Peter Taggart
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611310
IRS990/ProgramServiceRevenueGrp/Desc0Tuition and fees
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0192437
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0100020
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt05
IRS990/PYOtherExpensesAmt0215954
IRS990/PYOtherRevenueAmt020
IRS990/PYProgramServiceRevenueAmt0227287
IRS990/PYRevenuesLessExpensesAmt08637
IRS990/PYSalariesCompEmpBnftPaidAmt0102741
IRS990/PYTotalExpensesAmt0318695
IRS990/PYTotalRevenueAmt0327332
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-38087
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0292762
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0771984
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0771984
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0113442
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0113442
IRS990ScheduleD/ExpensesSubtotalAmt0330838
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0900
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt078520
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt079420
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt04312
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Housing Deposit
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt035989
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt035989
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0191337
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Advance from Related Party
IRS990ScheduleD/RevenueSubtotalAmt0292751
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE COLLEGE IS A WHOLLY OWNED SUBSIDIARY OF GREATER GRACE, WHICH IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM FEDERAL AND STATE INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS RECOGNIZED AS SUCH BY THE INTERNAL REVENUE SERVICE. ASC 740, INCOME TAXES, PRESCRIBES THE RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN AS WELL AS GUIDANCE ON DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, AND FINANCIAL STATEMENT REPORTING DISCLOSURES. FOR THESE BENEFITS TO BE RECOGNIZED, A TAX POSITION MUST BE MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE AMOUNT RECOGNIZED IS MEASURED AS THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN FIFTY PERCENT LIKELY TO BE REALIZED UPON ULTIMATE SETTLEMENT. THE COLLEGE HAS CONSIDERED ITS INCOME TAX POSITIONS, INCLUDING ANY POSITIONS THAT MAY BE CONSIDERED UNCERTAIN BY THE RELEVANT TAX AUTHORITIES IN THE JURISDICTIONS IN WHICH THE COLLEGE OPERATES. AS OF JULY 31, 2025, THE COLLEGE HAD NO UNCERTAIN TAX POSITIONS. THE COLLEGE RECOGNIZES INTEREST AND PENALTIES ACCRUED ON ANY UNRECOGNIZED TAX EXPOSURES AS AN EXPENSE WHEN INCURRED. THE COLLEGE DOES NOT HAVE ANY AMOUNTS ACCRUED RELATING TO INTEREST AND PENALTIES AS OF JULY 31, 2025. INCOME THAT IS NOT RELATED TO EXEMPT PURPOSES, LESS APPLICABLE DEDUCTIONS, IS SUBJECT TO FEDERAL AND STATE CORPORATE INCOME TAXES. MANAGEMENT BELIEVES THE COLLEGE HAS NO NET UNRELATED BUSINESS INCOME FOR THE YEAR ENDED JULY 31, 2025. THE COLLEGE IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt X, Line 2
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0900
IRS990ScheduleD/TotalBookValueOtherAssetsAmt04312
IRS990ScheduleD/TotalExpensesPerForm990Amt0330838
IRS990ScheduleD/TotalLiabilityAmt0191337
IRS990ScheduleD/TotalRevenuePerForm990Amt0292751
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0292751
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0330838
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0false
IRS990ScheduleE/MaintainScholarshipsRecsInd0false
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0Maryland Bible College & Seminary does not ask for or collect information regarding ethnicity or race in either its admissions process or its registration process.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Line 4d
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Peter Taggart
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0President of Moravia Park Community
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt040800
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Moravia Park Community Development Coporation owns
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0(B) President of Moravia Park Community Development Corporation
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt1(D) Moravia Park Community Development Corporation owns and operates Moravia Arms Apartments. Maryland Bible College and Seminary holds several leases for residential properties for Moravia Park Community Development Corporation and incurred rent expense for the year ended.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Sched L, Part IV
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc1Sched L, Part IV
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/RealEstateOtherGrp/ContributionCnt01
IRS990ScheduleM/RealEstateOtherGrp/MethodOfDeterminingRevenuesTxt0Fair market value
IRS990ScheduleM/RealEstateOtherGrp/NonCashCheckboxInd0X
IRS990ScheduleM/RealEstateOtherGrp/NoncashContributionsRptF990Amt0100020
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The governing body is appointed by the Board of Elders of Greater Grace World Outreach.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Form 990 is reviewed by the Chief Financial Officer and is distributed to the Board of Trustees for review prior to filing with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The College maintains and cultivates an atmosphere of inquiry and openness and regularly conducts staff meetings in which potential conflicts are discussed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The top management officials are compensated by the reporting organization. The reporting organization relies on Greater Grace, a related organization, to establish compensation for the top management officials.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The College makes its governing documents, conflicts of interest policy, and financial statements avialable to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The process did not change from the prior year.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt XII, Line 2c
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Greater Grace World Outreach
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0521528186
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Non-demonintational church
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0Line 1
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt06025 Moravia Park Drive
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Baltimore
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd021206
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0true
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0true
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0true
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0true
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0The College was formerly a division of Greater Grace until September 1987 at which time the College was formally incorporated as a religious corporation under the laws of the state of Maryland, and from then forward the College was treated as an affiliate of Greater Grace. The Colleges revenues and expenses run through Greater Graces operating bank account. In addition, Greater Grace shares facilities and supplies with the College by providing fundraising, finance, IT, security, and housekeeping support.
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 Schedule R Part V Line 2(1)
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0191337
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1100020
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0Book Value
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1Fair Value
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0Greater Grace World Outreach
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1Greater Grace World Outreach
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0E
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1N
IRS990ScheduleR/TransferFromOtherOrgInd0true
IRS990ScheduleR/TransferToOtherOrgInd0true
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MD
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0790475
IRS990/TotalAssetsEOYAmt0790488
IRS990/TotalAssetsGrp/BOYAmt0790475
IRS990/TotalAssetsGrp/EOYAmt0790488
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0100020
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0185278
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0145560
IRS990/TotalFunctionalExpensesGrp/TotalAmt0330838
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0167177
IRS990/TotalLiabilitiesEOYAmt0205277
IRS990/TotalLiabilitiesGrp/BOYAmt0167177
IRS990/TotalLiabilitiesGrp/EOYAmt0205277
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0623298
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0585211

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