Civic Intelligence

Cornerstone Bible Institute

EIN 83-0301962 • 501(c)3 • Hot Springs, SD

Profile

Religious education: the bible institute offers a 3 year degree (96 hours) in bible studies, with minors in pastoral ministries, missions, christian education, and music studies. The institute serves about 36 full and part-time students

PO Box 1158Hot Springs, SD 57747

www.cornerstonebibleinstitute.com

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

34th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

23rd percentile

-11%

Higher net margin than 23% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

68th percentile

$0

Higher top officer pay than 68% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

32nd percentile

-3.1%

Faster asset growth than 32% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

13th percentile

-25%

Faster revenue growth than 13% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets33rd percentile

Assets

Down

$593,204

Down $18,708 (-3.1%) from 2022

Liabilities

Flat

$0

Flat from 2022

Net Assets

Down

$593,204

Down $18,708 (-3.1%) from 2022

Operations
Liabilities / Revenue34th percentileNet Margin23rd percentile

Revenue

Down

$170,580

Down $56,750 (-25%) from 2022

Expenses

Down

$189,288

Down $43,472 (-19%) from 2022

Net Income

Down

-$18,708

Down $13,278 (-245%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth32nd percentile

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

$1.0M$500K$0Assets 2011: $717,821Liabilities 2011: $0Net Assets 2011: $717,8212011Assets 2012: $761,247Liabilities 2012: $0Net Assets 2012: $761,2472012Assets 2013: $709,926Liabilities 2013: $0Net Assets 2013: $709,9262013Assets 2014: $741,496Liabilities 2014: $0Net Assets 2014: $741,4962014Assets 2015: $757,000Liabilities 2015: $0Net Assets 2015: $757,0002015Assets 2016: $749,593Liabilities 2016: $0Net Assets 2016: $749,5932016Assets 2017: $806,383Liabilities 2017: $0Net Assets 2017: $806,3832017Assets 2018: $772,081Liabilities 2018: $0Net Assets 2018: $772,0812018Assets 2019: $712,383Liabilities 2019: $2,207Net Assets 2019: $710,1762019Assets 2020: $691,220Liabilities 2020: $3,341Net Assets 2020: $687,8792020Assets 2021: $620,683Liabilities 2021: $3,341Net Assets 2021: $617,3422021Assets 2022: $611,912Liabilities 2022: $0Net Assets 2022: $611,9122022Assets 2023: $593,204Liabilities 2023: $0Net Assets 2023: $593,2042023

Highlighted filing

2023

Assets$593,204
Liabilities$0
Net Assets$593,204
Open 2023 Filing

Operations Trend

Revenue Growth13th percentile

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

$600K$400K$200K$0-$200KRevenue 2011: $438,616Expenses 2011: $402,646Net Income 2011: $35,9702011Revenue 2012: $435,203Expenses 2012: $391,776Net Income 2012: $43,4272012Revenue 2013: $365,870Expenses 2013: $417,191Net Income 2013: -$51,3212013Revenue 2014: $422,977Expenses 2014: $391,407Net Income 2014: $31,5702014Revenue 2015: $397,346Expenses 2015: $381,842Net Income 2015: $15,5042015Revenue 2016: $359,491Expenses 2016: $366,898Net Income 2016: -$7,4072016Revenue 2017: $448,950Expenses 2017: $391,873Net Income 2017: $57,0772017Revenue 2018: $313,929Expenses 2018: $348,231Net Income 2018: -$34,3022018Revenue 2019: $268,474Expenses 2019: $330,379Net Income 2019: -$61,9052019Revenue 2020: $397,863Expenses 2020: $420,160Net Income 2020: -$22,2972020Revenue 2021: $324,384Expenses 2021: $394,921Net Income 2021: -$70,5372021Revenue 2022: $227,330Expenses 2022: $232,760Net Income 2022: -$5,4302022Revenue 2023: $170,580Expenses 2023: $189,288Net Income 2023: -$18,7082023

Highlighted filing

2023

Revenue$170,580
Expenses$189,288
Net Income-$18,708
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$593,204
Liabilities
$0
Net assets
$593,204
Revenue
$170,580
Expenses
$189,288
Net income
-$18,708
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.93$0.00$5.93$1.71$1.89$0.19
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.12$0.00$6.12$2.27$2.33$0.05
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.21$0.03$6.17$3.24$3.95$0.71
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.91$0.03$6.88$3.98$4.20$0.22
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.12$0.02$7.10$2.68$3.30$0.62
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.72$0.00$7.72$3.14$3.48$0.34
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.06$0.00$8.06$4.49$3.92$0.57
2016Summary only. Only limited summary data is available for this year.$7.50$0.00$7.50$3.59$3.67$0.07
2015Summary only. Only limited summary data is available for this year.$7.57$0.00$7.57$3.97$3.82$0.16
2014Summary only. Only limited summary data is available for this year.$7.41$0.00$7.41$4.23$3.91$0.32
2013Summary only. Only limited summary data is available for this year.$7.10$0.00$7.10$3.66$4.17$0.51
2012Summary only. Only limited summary data is available for this year.$7.61$0.00$7.61$4.35$3.92$0.43
2011Summary only. Only limited summary data is available for this year.$7.18$0.00$7.18$4.39$4.03$0.36
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 15, 2023
Return Version
2022v5.0
Gross Receipts
$170,580
Mission and Program Overview

Mission

Religious education: the bible institute offers a 3 year degree (96 hours) in bible studies, with minors in pastoral ministries,missions, christian education, and music studies. The institute serves about 36 full and part-time students.

Religious education: the bible institute offers a 3 year degree (96 hours) in bible studies, with minors in pastoral ministries, missions, christian education, and music studies. The institute serves about 36 full and part-time students

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$611,912$593,204▼ $18,708
Land, Buildings, and Equipment, Net$508,501$508,501→ $0
Cash and Non-Interest-Bearing Accounts$103,411$80,395▼ $23,016
Savings and Temporary Cash Investments-$4,308-
Total Assets$611,912$593,204▼ $18,708
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$611,912$593,204▼ $18,708
Total Liabilities and Net Assets / Fund Balance$611,912$593,204▼ $18,708

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$447,082$376,223$823,305
Equipment$41,419$264,253$305,672
Land$20,000-$20,000
Compensation and Service Providers
Top Officer Pay68th percentile

Board Members and Trustees

NameTitle
Steven DefordPresident
Matt ParkerVice President
David BrewerSecretary
Steve JohnsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$169,795
Program Service Revenue
$0
Investment Income
$785
Other Revenue
$0
All Other Contributions
$169,795
Change in Net Assets
$-18,708
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$125,521
Other Expenses$63,767
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$125,521--$125,521
Occupancy$34,036--$34,036
Insurance$13,162--$13,162
Office Expenses$6,709--$6,709
Information Technology$3,670--$3,670
Travel$1,381--$1,381
Fees for Services Legal-$1,092-$1,092
Other Expenses$262--$262
Total Functional Expenses$188,196$1,092$0$189,288
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
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

“No review is or was being conducted”

Form 990 availability to public Part VI line 18

“The bible institute also makes available its form 990 to anyone who asks.”

Governing documents etc available to public Part VI line 19

“The governing documents of the bible institute are on file with the south dakota secretary of state and are available to the public. The bible institute also makes available its policies and financial statements to anyone who asks.”

Filing and Contact Details

Filer

Filer Name
Cornerstone Bible Institute
EIN
83-0301962
Address
PO BOX 1158, HOT SPRINGS, SD 57747

Signing Officer

Name
Steve Johnson
Title
Treasurer
Phone
6057456878
Signed
2023-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steven Deford
Formed
1992
Legal Domicile
Sd
Voting Board Members
4
Independent Board Members
0
Employees
0

Preparer

Firm
Jmm Services LLC
Address
1609 UNIVERSITY STREET, HOT SPRINGS, SD 57747
Preparer
Marcia Pelton
Phone
6057455000
Raw XML Appendix310 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0RELIGIOUS EDUCATION: THE BIBLE INSTITUTE OFFERS A 3 YEAR DEGREE (96 HOURS) IN BIBLE STUDIES, WITH MINORS IN PASTORAL MINISTRIES, MISSIONS, CHRISTIAN EDUCATION, AND MUSIC STUDIES. THE INSTITUTE SERVES ABOUT 36 FULL AND PART-TIME STUDENTS
IRS990/AllOtherContributionsAmt0169795
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0STEVE JOHNSON
IRS990/BooksInCareOfDetail/PhoneNum06057456878
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 1158
IRS990/BooksInCareOfDetail/USAddress/CityNm0HOT SPRINGS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SD
IRS990/BooksInCareOfDetail/USAddress/ZIPCd057747
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0103411
IRS990/CashNonInterestBearingGrp/EOYAmt080395
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0169795
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0785
IRS990/CYOtherExpensesAmt063767
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-18708
IRS990/CYSalariesCompEmpBnftPaidAmt0125521
IRS990/CYTotalExpensesAmt0189288
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0170580
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0THE BIBLE INSTITUTE OFFERS A 3 YEAR DEGREE (96 HOURS) IN BIBLE STUDIES, WITH MINORS IN PASTORAL MINISTRIES, MISSIONS, CHRISTIAN EDUCATION, AND MUSIC STUDIES. THE INSTITUTE SERVES ABOUT 36 FULL AND PART-TIME STUDENTS.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0188196
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt01092
IRS990/FeesForServicesLegalGrp/TotalAmt01092
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/PersonNm0MATT PARKER
IRS990/Form990PartVIISectionAGrp/PersonNm1DAVID BREWER
IRS990/Form990PartVIISectionAGrp/PersonNm2STEVEN DEFORD
IRS990/Form990PartVIISectionAGrp/PersonNm3STEVE JOHNSON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01992
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0170580
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt03670
IRS990/InformationTechnologyGrp/TotalAmt03670
IRS990/InsuranceGrp/ProgramServicesAmt013162
IRS990/InsuranceGrp/TotalAmt013162
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0785
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0785
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0640476
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0508501
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0508501
IRS990/LandBldgEquipCostOrOtherBssAmt01148977
IRS990/LegalDomicileStateCd0SD
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0RELIGIOUS EDUCATION: THE BIBLE INSTITUTE OFFERS A 3 YEAR DEGREE (96 HOURS) IN BIBLE STUDIES, WITH MINORS IN PASTORAL MINISTRIES, MISSIONS, CHRISTIAN EDUCATION, AND MUSIC STUDIES. THE INSTITUTE SERVES ABOUT 36 FULL AND PART-TIME STUDENTS
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0611912
IRS990/NetAssetsOrFundBalancesEOYAmt0593204
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt034036
IRS990/OccupancyGrp/TotalAmt034036
IRS990/OfficeExpensesGrp/ProgramServicesAmt06709
IRS990/OfficeExpensesGrp/TotalAmt06709
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0MEALS
IRS990/OtherExpensesGrp/Desc1DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc2SPEAKER HONORARIUM
IRS990/OtherExpensesGrp/Desc3ACTIVITY FUND
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IRS990/OtherExpensesGrp/ProgramServicesAmt11095
IRS990/OtherExpensesGrp/ProgramServicesAmt22200
IRS990/OtherExpensesGrp/ProgramServicesAmt3262
IRS990/OtherExpensesGrp/TotalAmt0160
IRS990/OtherExpensesGrp/TotalAmt11095
IRS990/OtherExpensesGrp/TotalAmt22200
IRS990/OtherExpensesGrp/TotalAmt3262
IRS990/OtherInd0X
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0125521
IRS990/OtherSalariesAndWagesGrp/TotalAmt0125521
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0STEVEN DEFORD
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-18708
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0169795
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0611912
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0593204
IRS990/SavingsAndTempCashInvstGrp/EOYAmt04308
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0447082
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0376223
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0823305
IRS990ScheduleD/EquipmentGrp/BookValueAmt041419
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0264253
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0305672
IRS990ScheduleD/LandGrp/BookValueAmt020000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt020000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0508501
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/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW IS OR WAS BEING CONDUCTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BIBLE INSTITUTE ALSO MAKES AVAILABLE ITS FORM 990 TO ANYONE WHO ASKS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNING DOCUMENTS OF THE BIBLE INSTITUTE ARE ON FILE WITH THE SOUTH DAKOTA SECRETARY OF STATE AND ARE AVAILABLE TO THE PUBLIC. THE BIBLE INSTITUTE ALSO MAKES AVAILABLE ITS POLICIES AND FINANCIAL STATEMENTS TO ANYONE WHO ASKS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0611912
IRS990/TotalAssetsEOYAmt0593204
IRS990/TotalAssetsGrp/BOYAmt0611912
IRS990/TotalAssetsGrp/EOYAmt0593204
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0169795
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01092
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ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

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