Civic Intelligence

Kentucky Mountain Bible College Inc

EIN 61-1103422 • 501(c)3 • Jackson, KY

Profile

To educate and prepare students for biblical gospel ministry as educators, pastors, and foreign missionaries.

855 Hwy 541Jackson, KY 41339

www.kmbc.edu

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.04x

Higher debt load relative to assets than 33% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

50th percentile

0.15x

Higher debt load relative to revenue than 50% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

50th percentile

4.6%

Higher net margin than 50% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

46th percentile

3.5%

Faster asset growth than 46% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

17th percentile

-14%

Faster revenue growth than 17% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets33rd percentile

Assets

Up

$10,023,619

Up $524,611 (+5.5%) from 2024

Liabilities

Down

$186,062

Down $101,493 (-35%) from 2024

Net Assets

Up

$9,837,557

Up $626,104 (+6.8%) from 2024

Operations
Liabilities / Revenue50th percentileNet Margin50th percentile

Revenue

Up

$2,817,813

Up $282,878 (+11%) from 2024

Expenses

Down

$2,191,709

Down $400,178 (-15%) from 2024

Net Income

Up

$626,104

Up $683,056 (+1199%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth46th percentile

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

$15M$10M$5.0M$0Assets 2013: $4,198,688Liabilities 2013: $299,420Net Assets 2013: $3,899,2682013Assets 2014: $6,451,629Liabilities 2014: $290,548Net Assets 2014: $6,161,0812014Assets 2015: $6,542,901Liabilities 2015: $312,233Net Assets 2015: $6,230,6682015Assets 2016: $7,203,647Liabilities 2016: $441,606Net Assets 2016: $6,762,0412016Assets 2017: $7,508,556Liabilities 2017: $304,872Net Assets 2017: $7,203,6842017Assets 2018: $7,513,541Liabilities 2018: $281,258Net Assets 2018: $7,232,2832018Assets 2019: $7,755,950Liabilities 2019: $411,039Net Assets 2019: $7,344,9112019Assets 2020: $7,587,996Liabilities 2020: $418,746Net Assets 2020: $7,169,2502020Assets 2021: $9,339,224Liabilities 2021: $230,468Net Assets 2021: $9,108,7562021Assets 2022: $9,330,725Liabilities 2022: $157,493Net Assets 2022: $9,173,2322022Assets 2023: $9,661,221Liabilities 2023: $392,816Net Assets 2023: $9,268,4052023Assets 2024: $9,499,008Liabilities 2024: $287,555Net Assets 2024: $9,211,4532024Assets 2025: $10,023,619Liabilities 2025: $186,062Net Assets 2025: $9,837,5572025

Highlighted filing

2025

Assets$10,023,619
Liabilities$186,062
Net Assets$9,837,557
Open 2025 Filing

Operations Trend

Revenue Growth17th percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2013: $1,523,828Expenses 2013: $1,423,391Net Income 2013: $100,4372013Revenue 2014: $2,241,652Expenses 2014: $2,201,339Net Income 2014: $40,3132014Revenue 2015: $1,897,750Expenses 2015: $1,784,540Net Income 2015: $113,2102015Revenue 2016: $2,213,208Expenses 2016: $1,681,835Net Income 2016: $531,3732016Revenue 2017: $2,314,224Expenses 2017: $1,872,581Net Income 2017: $441,6432017Revenue 2018: $1,991,197Expenses 2018: $1,962,598Net Income 2018: $28,5992018Revenue 2019: $2,127,136Expenses 2019: $2,014,508Net Income 2019: $112,6282019Revenue 2020: $1,714,504Expenses 2020: $1,890,165Net Income 2020: -$175,6612020Revenue 2021: $3,824,165Expenses 2021: $2,083,129Net Income 2021: $1,741,0362021Revenue 2022: $2,960,534Expenses 2022: $2,164,484Net Income 2022: $796,0502022Revenue 2023: $2,548,565Expenses 2023: $2,430,329Net Income 2023: $118,2362023Revenue 2024: $2,534,935Expenses 2024: $2,591,887Net Income 2024: -$56,9522024Revenue 2025: $2,817,813Expenses 2025: $2,191,709Net Income 2025: $626,1042025

Highlighted filing

2025

Revenue$2,817,813
Expenses$2,191,709
Net Income$626,104
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$10,023,619
Liabilities
$186,062
Net assets
$9,837,557
Revenue
$2,817,813
Expenses
$2,191,709
Net income
$626,104
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$10.0$0.19$9.84$2.82$2.19$0.63
2024Detailed filing. Detailed filing data is available for this year.$9.50$0.29$9.21$2.53$2.59$0.06
2023Detailed filing. Detailed filing data is available for this year.$9.66$0.39$9.27$2.55$2.43$0.12
2022Detailed filing. Detailed filing data is available for this year.$9.33$0.16$9.17$2.96$2.16$0.80
2021Detailed filing. Detailed filing data is available for this year.$9.34$0.23$9.11$3.82$2.08$1.74
2020Detailed filing. Detailed filing data is available for this year.$7.59$0.42$7.17$1.71$1.89$0.18
2019Detailed filing. Detailed filing data is available for this year.$7.76$0.41$7.34$2.13$2.01$0.11
2018Detailed filing. Detailed filing data is available for this year.$7.51$0.28$7.23$1.99$1.96$0.03
2017Detailed filing. Detailed filing data is available for this year.$7.51$0.30$7.20$2.31$1.87$0.44
2016Detailed filing. Detailed filing data is available for this year.$7.20$0.44$6.76$2.21$1.68$0.53
2015Detailed filing. Detailed filing data is available for this year.$6.54$0.31$6.23$1.90$1.78$0.11
2014Summary only. Only limited summary data is available for this year.$6.45$0.29$6.16$2.24$2.20$0.04
2013Summary only. Only limited summary data is available for this year.$4.20$0.30$3.90$1.52$1.42$0.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Mar 1, 2026
Return Version
2024v5.0
Gross Receipts
$2,817,813
Mission and Program Overview

Mission

To educate and prepare students for biblical gospel ministry as educators, pastors and foreign missionaries.

To educate and prepare students for biblical gospel ministry as educators, pastors, and foreign missionaries.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$6,116,034$6,568,468▲ $452,434
Land, Buildings, and Equipment, Net$2,864,170$2,858,987▼ $5,183
Cash and Non-Interest-Bearing Accounts$467,859$532,302▲ $64,443
Accounts Receivable$20,108$17,872▼ $2,236
Total Assets$9,499,008$10,023,619▲ $524,611
Other Assets Total$30,837$45,990▲ $15,153
Liabilities
Accounts Payable and Accrued Expenses$207,775$96,916▼ $110,859
Other Liabilities$47,872$63,525▲ $15,653
Deferred Revenue$31,908$25,621▼ $6,287
Total Liabilities$287,555$186,062▼ $101,493
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,705,862$5,834,317▲ $128,455
Net Assets With Donor Restrictions$3,505,591$4,003,240▲ $497,649
Total Net Assets Fund Balance$9,211,453$9,837,557▲ $626,104
Total Liabilities and Net Assets / Fund Balance$9,499,008$10,023,619▲ $524,611

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,494,983$4,718,239$7,213,222
Equipment$364,004-$364,004
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Dr Rob PocaiPresidentFT$44,000$44,000
Stephen LorimerVP BusinessFT$20,566$20,566

Board Members and Trustees

NameTitle
Aaron ShermanChairman
William AngusVice Chair
Barbara WrightBoard Member
Chris CravensBoard Member
David SpencerBoard Member
Jared HenryBoard Member
Marc WilliamsBoard Member
Phyllis LightBoard Member
Titus ByerBoard Member
Tom MccannBoard Member
David Withrow Jr2nd Vice CHA
Rob Roy MacgregorBd Member Em
Joy PaulSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,326,884
Program Service Revenue
$1,001,005
Investment Income
$489,924
Other Revenue
$0
All Other Contributions
$1,326,884
Change in Net Assets
$626,104

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,507,691
Revenue Not Reported on Financial Statements
$310,122
Other Revenue Adjustments
$310,122
Total Revenue per Audited Statements
$2,507,691
Total Revenue per Form 990
$2,817,813
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,375,141
Salaries, Compensation, and Employee Benefits$506,446
Grants and Similar Amounts Paid$310,122
Total Fundraising Expense$91,165
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$317,946$30,161-$348,107
Grants to Domestic Individuals$310,122--$310,122
Depreciation Depletion$273,355--$273,355
Occupancy$173,236--$173,236
Insurance$64,100$16,024-$80,124
Travel$52,763$11,805-$64,568
Current Officers, Directors, Trustees, and Key Employees$58,972$5,594-$64,566
Information Technology$48,166$12,042-$60,208
Comp Disqual Persons$32,723$3,104-$35,827
Advertising$13,190$20,371$266$33,827
Other Employee Benefits$27,183$2,579-$29,762
Fees for Services Other$14,721$14,977-$29,698
Payroll Taxes$25,742$2,442-$28,184
Office Expenses$12,035$7,064-$19,099
Other Expenses$18,380$3,910$90,899$18,380
Conferences and Meetings-$10,956-$10,956
Total Functional Expenses$1,923,331$177,213$91,165$2,191,709

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,191,709
Expenses per Audited Statements$1,881,587
Total Expenses per Audited Statements$1,881,587
Expenses Not Reported on Financial Statements$310,122
Other Expense Adjustments$310,122
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
David LorimerFamilyCompensationNo-
Rebekah LorimerFamilyCompensatinoNo-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Annuity Obligation$45,000
Operating Lease Liability$18,525
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
Yes
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“The institution's form 990 is prepared by an outside cpa firm and reviewed by management and the finance committee prior to filing.”

Form 990, Page 6, Part VI, Line 12C

“Annually, each board member is contacted by the board secretary with a copy of the conflict of interest policy, and each board member agrees/confirms that they are in compliance.”

Form 990, Page 6, Part VI, Line 15A

“The board evaluates and approves the president's salary annually and uses comparable data to ensure compensation is not excessive in line with kmbc's mission.”

Form 990, Page 6, Part VI, Line 19

“Form 990 is publicly filed, basic financial statements are included in college catalog, other documents made available upon appropriate request.”

Filing and Contact Details

Filer

Filer Name
Kentucky Mountain Bible College Inc
EIN
61-1103422
Phone
6066935000
Address
855 HWY 541, JACKSON, KY 41339

Signing Officer

Name
Stephen Lorimer
Title
VP Business Affairs
Phone
6066935000
Signed
2026-03-01

Organization Details

Principal Officer
Dr Rob Pocai
Formed
1938
Legal Domicile
Ky
Voting Board Members
14
Independent Board Members
13
Employees
129
Volunteers
85

Preparer

Firm
David C Moja CPA
Address
PO BOX 531, REIDSVILLE, GA 30453
Preparer
Dave Moja
Phone
3212589907
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

“Kentucky mountain bible college (kmbc) is a private, holiness christian college located in vancleve, kentucky. It is known for its strong emphasis on biblical studies, christian ministry, and preparing students for leadership roles in churches, christian organizations, and missions. The college offers various degree programs focused on theology, pastoral studies, christian education, and missions, among others. Kmbc appeals to students who are looking for a deeply spiritual and academically rigorous education grounded in the wesleyan-holiness tradition. It attracts individuals who are committed to serving in ministry, missions, and other forms of christian service. The college's community is characterized by a strong emphasis on personal holiness, spiritual growth, and practical ministry experience. Students who choose kmbc are often looking for a close-knit, supportive community where they can develop their faith and prepare for a life of service to god and others. The college prides itself on its mission to equip men and women to serve with a passion for christ, a commitment to holiness, and a heart for service. It offers a variety of extracurricular activities and organizations that promote spiritual development, community service, and leadership skills. Kmbc is also known for its beautiful, rural setting, which provides a peaceful environment for study and reflection. For those interested in a career in ministry or a related field, or for individuals seeking a college experience that integrates deep spiritual formation with academic learning, kentucky mountain bible college could be a compelling choice.”

Form 990, Part XI, Line 9

“Scholarships -310,122 scholarships 310,122”

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 4B

“SCHOLARSHIPS 310,122”

Schedule D, Page 4, Part XII, Line 4B

“SCHOLARSHIPS 310,122”

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IRS990/Desc0KENTUCKY MOUNTAIN BIBLE COLLEGE (KMBC) IS A PRIVATE, HOLINESS CHRISTIAN COLLEGE LOCATED IN VANCLEVE, KENTUCKY. IT IS KNOWN FOR ITS STRONG EMPHASIS ON BIBLICAL STUDIES, CHRISTIAN MINISTRY, AND PREPARING STUDENTS FOR LEADERSHIP ROLES IN CHURCHES, CHRISTIAN ORGANIZATIONS, AND MISSIONS. THE COLLEGE OFFERS VARIOUS DEGREE PROGRAMS FOCUSED ON THEOLOGY, PASTORAL STUDIES, CHRISTIAN EDUCATION, AND MISSIONS, AMONG OTHERS. KMBC APPEALS TO STUDENTS WHO ARE LOOKING FOR A DEEPLY SPIRITUAL AND ACADEMICALLY RIGOROUS EDUCATION GROUNDED IN THE WESLEYAN-HOLINESS TRADITION. IT ATTRACTS INDIVIDUALS WHO ARE COMMITTED TO SERVING IN MINISTRY, MISSIONS, AND OTHER FORMS OF CHRISTIAN SERVICE. THE COLLEGE'S COMMUNITY IS CHARACTERIZED BY A STRONG EMPHASIS ON PERSONAL HOLINESS, SPIRITUAL GROWTH, AND PRACTICAL MINISTRY EXPERIENCE. STUDENTS WHO CHOOSE KMBC ARE OFTEN LOOKING FOR A CLOSE-KNIT, SUPPORTIVE COMMUNITY WHERE THEY CAN DEVELOP THEIR FAITH AND PREPARE FOR A LIFE OF SERVICE TO GOD AND OTHERS. THE COLLEGE PRIDES ITSELF ON ITS MISSION TO EQUIP MEN AND WOMEN TO SERVE WITH A PASSION FOR CHRIST, A COMMITMENT TO HOLINESS, AND A HEART FOR SERVICE. IT OFFERS A VARIETY OF EXTRACURRICULAR ACTIVITIES AND ORGANIZATIONS THAT PROMOTE SPIRITUAL DEVELOPMENT, COMMUNITY SERVICE, AND LEADERSHIP SKILLS. KMBC IS ALSO KNOWN FOR ITS BEAUTIFUL, RURAL SETTING, WHICH PROVIDES A PEACEFUL ENVIRONMENT FOR STUDY AND REFLECTION. FOR THOSE INTERESTED IN A CAREER IN MINISTRY OR A RELATED FIELD, OR FOR INDIVIDUALS SEEKING A COLLEGE EXPERIENCE THAT INTEGRATES DEEP SPIRITUAL FORMATION WITH ACADEMIC LEARNING, KENTUCKY MOUNTAIN BIBLE COLLEGE COULD BE A COMPELLING CHOICE.
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE INSTITUTION ADMITS STUDENTS OF ANY RACE, COLOR, NATIONAL AND ETHNIC ORIGIN TO ALL THE RIGHTS, PRIVILEGES, PROGRAMS, AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS AT THE SCHOOL. IT DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL AND ETHNIC ORIGIN IN ADMINISTRATION OF ITS EDUCATIONAL POLICIES, ADMISSIONS POLICIES, SCHOLARSHIP AND LOAN PROGRAMS, AND ATHLETIC AND OTHER SCHOOL-ADMINISTERED PROGRAMS. THE POLICY IS PUBLICIZED IN THE ACADEMIC CATALOG AND ON THE WEBSITE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE INSTITUTION RECEIVES GOVERNMENTAL GRANTS FOR THE PROGRAMS LISTED BELOW. AN AUDIT IN ACCORDANCE WITH GOVERNMENTAL AUDITING STANDARDS IS CONDUCTED ANNUALLY. PELL FEDERAL WORK STUDY FEDERAL SUPPLEMENTAL EDUCATION OPPORTUNITY GRANTS DIRECT LOAN
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0KENTUCKY MOUNTAIN BIBLE COLLEGE (KMBC) IS A PRIVATE, HOLINESS CHRISTIAN COLLEGE LOCATED IN VANCLEVE, KENTUCKY. IT IS KNOWN FOR ITS STRONG EMPHASIS ON BIBLICAL STUDIES, CHRISTIAN MINISTRY, AND PREPARING STUDENTS FOR LEADERSHIP ROLES IN CHURCHES, CHRISTIAN ORGANIZATIONS, AND MISSIONS. THE COLLEGE OFFERS VARIOUS DEGREE PROGRAMS FOCUSED ON THEOLOGY, PASTORAL STUDIES, CHRISTIAN EDUCATION, AND MISSIONS, AMONG OTHERS. KMBC APPEALS TO STUDENTS WHO ARE LOOKING FOR A DEEPLY SPIRITUAL AND ACADEMICALLY RIGOROUS EDUCATION GROUNDED IN THE WESLEYAN-HOLINESS TRADITION. IT ATTRACTS INDIVIDUALS WHO ARE COMMITTED TO SERVING IN MINISTRY, MISSIONS, AND OTHER FORMS OF CHRISTIAN SERVICE. THE COLLEGE'S COMMUNITY IS CHARACTERIZED BY A STRONG EMPHASIS ON PERSONAL HOLINESS, SPIRITUAL GROWTH, AND PRACTICAL MINISTRY EXPERIENCE. STUDENTS WHO CHOOSE KMBC ARE OFTEN LOOKING FOR A CLOSE-KNIT, SUPPORTIVE COMMUNITY WHERE THEY CAN DEVELOP THEIR FAITH AND PREPARE FOR A LIFE OF SERVICE TO GOD AND OTHERS. THE COLLEGE PRIDES ITSELF ON ITS MISSION TO EQUIP MEN AND WOMEN TO SERVE WITH A PASSION FOR CHRIST, A COMMITMENT TO HOLINESS, AND A HEART FOR SERVICE. IT OFFERS A VARIETY OF EXTRACURRICULAR ACTIVITIES AND ORGANIZATIONS THAT PROMOTE SPIRITUAL DEVELOPMENT, COMMUNITY SERVICE, AND LEADERSHIP SKILLS. KMBC IS ALSO KNOWN FOR ITS BEAUTIFUL, RURAL SETTING, WHICH PROVIDES A PEACEFUL ENVIRONMENT FOR STUDY AND REFLECTION. FOR THOSE INTERESTED IN A CAREER IN MINISTRY OR A RELATED FIELD, OR FOR INDIVIDUALS SEEKING A COLLEGE EXPERIENCE THAT INTEGRATES DEEP SPIRITUAL FORMATION WITH ACADEMIC LEARNING, KENTUCKY MOUNTAIN BIBLE COLLEGE COULD BE A COMPELLING CHOICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE INSTITUTION'S FORM 990 IS PREPARED BY AN OUTSIDE CPA FIRM AND REVIEWED BY MANAGEMENT AND THE FINANCE COMMITTEE PRIOR TO FILING.

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