Civic Intelligence

Indian Bible College

EIN 86-0210715 • 501(c)3 • Flagstaff, AZ

Profile

Indian bible college exists to disciple and educate indigenous native christians for lifetimes of biblical ministry and spiritual leadership to their people and the world.

PO Box 30880Flagstaff, AZ 86003-0880

www.indianbible.org

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.01x

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

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

33rd percentile

0.02x

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

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

55th percentile

7.1%

Higher net margin than 55% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

75th percentile

$122,806

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 7.7% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

56th percentile

5.6%

Faster asset growth than 56% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

61st percentile

15%

Faster revenue growth than 61% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$2,419,026

Up $127,831 (+5.6%) from 2024

Liabilities

Up

$25,590

Up $7,903 (+45%) from 2024

Net Assets

Up

$2,393,436

Up $119,928 (+5.3%) from 2024

Revenue

Up

$1,601,745

Up $206,799 (+15%) from 2024

Expenses

Up

$1,487,903

Up $109,871 (+8.0%) from 2024

Net Income

Up

$113,842

Up $96,928 (+573%) from 2024

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $515,902Liabilities 2011: $51,549Net Assets 2011: $464,3532011Assets 2012: $476,446Liabilities 2012: $11,433Net Assets 2012: $465,0132012Assets 2013: $552,578Liabilities 2013: $7,854Net Assets 2013: $544,7242013Assets 2014: $777,951Liabilities 2014: $188,897Net Assets 2014: $589,0542014Assets 2015: $775,597Liabilities 2015: $164,084Net Assets 2015: $611,5132015Assets 2016: $933,595Liabilities 2016: $156,786Net Assets 2016: $776,8092016Assets 2017: $953,060Liabilities 2017: $142,812Net Assets 2017: $810,2482017Assets 2018: $1,814,430Liabilities 2018: $229,404Net Assets 2018: $1,585,0262018Assets 2019: $1,802,085Liabilities 2019: $122,142Net Assets 2019: $1,679,9432019Assets 2020: $2,024,860Liabilities 2020: $122,834Net Assets 2020: $1,902,0262020Assets 2021: $2,067,161Liabilities 2021: $16,927Net Assets 2021: $2,050,2342021Assets 2022: $2,250,062Liabilities 2022: $21,507Net Assets 2022: $2,228,5552022Assets 2023: $2,268,425Liabilities 2023: $18,179Net Assets 2023: $2,250,2462023Assets 2024: $2,291,195Liabilities 2024: $17,687Net Assets 2024: $2,273,5082024Assets 2025: $2,419,026Liabilities 2025: $25,590Net Assets 2025: $2,393,4362025

Highlighted filing

2025

Assets$2,419,026
Liabilities$25,590
Net Assets$2,393,436

Operations Trend

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

$2.0M$1.0M$0-$1.0MExpenses 2011: $529,5812011Expenses 2012: $547,0932012Revenue 2013: $560,903Expenses 2013: $582,373Net Income 2013: -$21,4702013Revenue 2014: $596,365Expenses 2014: $628,258Net Income 2014: -$31,8932014Revenue 2015: $645,860Expenses 2015: $652,336Net Income 2015: -$6,4762015Revenue 2016: $804,042Expenses 2016: $706,650Net Income 2016: $97,3922016Revenue 2017: $803,355Expenses 2017: $832,993Net Income 2017: -$29,6382017Revenue 2018: $1,623,423Expenses 2018: $893,866Net Income 2018: $729,5572018Revenue 2019: $283,425Expenses 2019: $852,614Net Income 2019: -$569,1892019Revenue 2020: $1,203,359Expenses 2020: $974,564Net Income 2020: $228,7952020Revenue 2021: $1,244,001Expenses 2021: $1,095,793Net Income 2021: $148,2082021Revenue 2022: $1,316,804Expenses 2022: $1,126,749Net Income 2022: $190,0552022Revenue 2023: $1,442,248Expenses 2023: $1,423,761Net Income 2023: $18,4872023Revenue 2024: $1,394,946Expenses 2024: $1,378,032Net Income 2024: $16,9142024Revenue 2025: $1,601,745Expenses 2025: $1,487,903Net Income 2025: $113,8422025

Highlighted filing

2025

Revenue$1,601,745
Expenses$1,487,903
Net Income$113,842

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.42$0.03$2.39$1.60$1.49$0.11
2024Detailed filing. Detailed filing data is available for this year.$2.29$0.02$2.27$1.39$1.38$0.02
2023Detailed filing. Detailed filing data is available for this year.$2.27$0.02$2.25$1.44$1.42$0.02
2022Detailed filing. Detailed filing data is available for this year.$2.25$0.02$2.23$1.32$1.13$0.19
2021Detailed filing. Detailed filing data is available for this year.$2.07$0.02$2.05$1.24$1.10$0.15
2020Detailed filing. Detailed filing data is available for this year.$2.02$0.12$1.90$1.20$0.97$0.23
2019Summary only. Only limited summary data is available for this year.$1.80$0.12$1.68$0.28$0.85$0.57
2018Detailed filing. Detailed filing data is available for this year.$1.81$0.23$1.59$1.62$0.89$0.73
2017Detailed filing. Detailed filing data is available for this year.$0.95$0.14$0.81$0.80$0.83$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.93$0.16$0.78$0.80$0.71$0.10
2015Detailed filing. Detailed filing data is available for this year.$0.78$0.16$0.61$0.65$0.65$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.78$0.19$0.59$0.60$0.63$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.55$0.01$0.54$0.56$0.58$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.48$0.01$0.47$0.55
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$0.05$0.46$0.53
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 10, 2026
Return Version
2024v5.0
Gross Receipts
$1,601,745
Mission and Program Overview

Mission

Ibc exists to empower indigenous christ-followers for ministry to the nations. In order to accomplish this purpose, the goals of indigenous bible college are: 1) to provide the necessary training for accurate interpretation of gods word so that students develop a biblical worldview and lifestyle. 2) to biblically develop and maintain relational lifestyles and ministries through intentionally modeling, mentoring, and training students with grace and truth. 3) to cultivate transformational change in the lives of students through the internalization of biblical and relational principles.

Ibc exists to empower indigenous christ-followers for ministry to the nations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,625,369$1,637,782▲ $12,413
Cash and Non-Interest-Bearing Accounts$510,249$608,880▲ $98,631
Investments in Publicly Traded Securities$93,122$102,391▲ $9,269
Accounts Receivable$56,552$56,984▲ $432
Prepaid Expenses and Deferred Charges$5,903$8,889▲ $2,986
Inventories for Sale or Use-$4,100-
Total Assets$2,291,195$2,419,026▲ $127,831
Liabilities
Accounts Payable and Accrued Expenses$12,856$19,062▲ $6,206
Other Liabilities$3,825$4,075▲ $250
Deferred Revenue$1,006$2,453▲ $1,447
Total Liabilities$17,687$25,590▲ $7,903
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,133,081$2,276,291▲ $143,210
Net Assets With Donor Restrictions$140,427$117,145▼ $23,282
Total Net Assets Fund Balance$2,273,508$2,393,436▲ $119,928
Total Liabilities and Net Assets / Fund Balance$2,291,195$2,419,026▲ $127,831

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$929,590$301,309$1,230,899
Land$588,464-$588,464
Equipment$85,540$127,952$213,492
Other Land Buildings$153,403-$153,403
Leasehold Improvements$-119,215$119,215-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dr Jason KoppenPresidentFT$97,606$25,200$122,806
James BigmanBus. AdminisFT$54,040-$54,040

Board Members and Trustees

NameTitle
Timothy BrownChairman
Adam SpeasTrustee
Dr Steve HostetterTrustee
Emerson FallsTrustee
Siera RussellSecretary
Dr David SmithTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,154,313
Program Service Revenue
$428,936
Investment Income
$8,551
Other Revenue
$9,945
All Other Contributions
$1,152,713
Change in Net Assets
$113,842

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 Amount
Other Non Cash Contri Table1$33,767
Cars and Other Vehicles1$7,900
Clothing and Household Goods-$474
Books and Publications-$102
Total Noncash Contributions2$42,243

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,498,185
Revenue Not Reported on Financial Statements
$103,560
Revenue Not Reported on Form 990
$117,949
Other Revenue Adjustments
$103,221
Total Revenue per Audited Statements
$1,616,134
Total Revenue per Form 990
$1,601,745
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$987,326
Other Expenses$397,356
Total Fundraising Expense$163,735
Grants and Similar Amounts Paid$103,221
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$480,876$113,641$96,324$690,841
Current Officers, Directors, Trustees, and Key Employees$110,701$22,747$18,198$151,646
Grants to Domestic Individuals$103,221--$103,221
Other Employee Benefits$66,798$13,726$10,981$91,505
Occupancy$64,599$15,300$5,100$84,999
Depreciation Depletion$40,151$9,509$3,170$52,830
Travel$11,226$16,038$12,830$40,094
Payroll Taxes$27,365$5,623$4,498$37,486
Insurance$19,178$4,542$1,514$25,234
Office Expenses$17,938$4,248$1,416$23,602
Information Technology$7,081$9,656$4,721$21,458
Fees for Services Other-$18,518-$18,518
Comp Disqual Persons$11,569$2,377$1,902$15,848
Fees for Services Accounting-$8,400-$8,400
Advertising-$8,009-$8,009
Other Expenses$6,819$3,851$3,081$6,819
Conferences and Meetings$892$4,353-$5,245
Total Functional Expenses$1,063,630$260,538$163,735$1,487,903

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,496,206
Total Expenses per Form 990$1,487,903
Expenses per Audited Statements$1,384,343
Expenses Not Reported on Form 990$111,863
Expenses Not Reported on Financial Statements$103,560
Other Expense Adjustments$103,221
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
Sarah KoppenFamily MemberCompensatonNo$15,848
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Housing/key Deposits$4,075
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
Yes
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 board finance committee members are provided with a copy of the 990 to review. The accountant and business administrator also review the 990 form for accuracy and address any issues or questions with the finance committee. With approval from the finance committee members, the accountant and business administrator will submit the form 990 for filing.

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

Any potential conflict of interest on the part of any ibc administration, faculty or staff member and/or their families shall be disclosed by such member in writing to the president at least annually and made a matter of record. Any potential conflict of interest on the part of any board member and/or their families shall be disclosed by such member in writing to the board executive committee annually and made a matter of record. The officers of the board of directors are responsible for having all board members and the president declare any potential or actual conflicts of interest whenever they arise. Within one month they will review each potential or actual conflict disclosed and decide whether any conflict requires a plan to avoid or manage conflicts of interest. This management plan will be drafted within one additional month by any one of the officers of the board (since potential conflicts may arise for any of the officers). It should assess the extent of the potential or actual conflict and may include any number of actions including having the board member recuse himself in certain dealings, make appropriate financial arrangements, and avoid certain activities. This management plan must be agreed to by the disclosing board member and the officers of the board of directors. This management plan will be enforced by the officers of the board of directors together with the president to ensure that the plan is monitored for compliance and that the conflict of interest is effectively managed. Refusal to disclose potential conflicts or agree to the management plan may be grounds for dismissal from the board of directors. The president will review and determine an appropriate action plan for all other potential and actual conflicts of interests pertaining to faculty and staff.

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

The board reviews and makes final approval for all salary requests.

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

The board reviews and makes final approval for all salary requests.

Form 990, Page 6, Part VI, Line 19

The organization's governing documents, conflict of interest policy, and financial statements are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Indian Bible College
EIN
86-0210715
Phone
9287743890
Address
PO BOX 30880, FLAGSTAFF, AZ 86003-0880
Doing Business As
Indigenous Bible College

Signing Officer

Name
Dr Jason Koppen
Title
President
Phone
9287743890
Signed
2026-02-10

Organization Details

Principal Officer
Dr Jason Koppen
Formed
1960
Legal Domicile
Az
Voting Board Members
6
Independent Board Members
6
Employees
40
Volunteers
194

Preparer

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

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Ibc exists to empower indigenous christ-followers for ministry to the nations. In order to accomplish this purpose, the goals of indigenous bible college are: 1) to provide the necessary training for accurate interpretation of gods word so that students develop a biblical worldview and lifestyle. 2) to biblically develop and maintain relational lifestyles and ministries through intentionally modeling, mentoring, and training students with grace and truth. 3) to cultivate transformational change in the lives of students through the internalization of biblical and relational principles.

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

Founded in 1958, the school is located in north-central arizona, close to the largest native american reservation in the united states. Over the course of our history, we have seen over 200 graduates of the school, many of whom are still faithfully serving the lord. Training at indian bible college will enable you to become a stronger believer and change the legacy of many native americans who desperately need a message of hope. Changing that legacy first means changing your mind to be more like christ. That transformation mentioned by the apostle paul in romans 12 is central to becoming a leader of legacy change for 21st century native america. It is also central to the hopes and prayers of the staff at ibc. Once your mind is more like christs, you will be better situated to make a difference for many native people who feel despair and hopelessness about their life situation. Due to this reality the central goal of the indian bible college is to help disciple you into christlikeness; we are not after filled heads but also changed lives. For the 2023-2024 academic year, ibc had an enrollment of 24 full-time students and 17 part-time students. During the may 2024 graduation ceremony, we celebrated 2 students completing a bachelor of biblical studies as well as 4 completing an associate of biblical studies and 9 completing a certificate of biblical studies.

Form 990, Part XI, Line 9

Scholarships -103,221 scholarships 103,221 book/tax depreciation 0

Financial Statement Notes

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

SCHOLARSHIPS 103,221

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

SCHOLARSHIPS 103,221

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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/Desc0FOUNDED IN 1958, THE SCHOOL IS LOCATED IN NORTH-CENTRAL ARIZONA, CLOSE TO THE LARGEST NATIVE AMERICAN RESERVATION IN THE UNITED STATES. OVER THE COURSE OF OUR HISTORY, WE HAVE SEEN OVER 200 GRADUATES OF THE SCHOOL, MANY OF WHOM ARE STILL FAITHFULLY SERVING THE LORD. TRAINING AT INDIAN BIBLE COLLEGE WILL ENABLE YOU TO BECOME A STRONGER BELIEVER AND CHANGE THE LEGACY OF MANY NATIVE AMERICANS WHO DESPERATELY NEED A MESSAGE OF HOPE. CHANGING THAT LEGACY FIRST MEANS CHANGING YOUR MIND TO BE MORE LIKE CHRIST. THAT TRANSFORMATION MENTIONED BY THE APOSTLE PAUL IN ROMANS 12 IS CENTRAL TO BECOMING A LEADER OF LEGACY CHANGE FOR 21ST CENTURY NATIVE AMERICA. IT IS ALSO CENTRAL TO THE HOPES AND PRAYERS OF THE STAFF AT IBC. ONCE YOUR MIND IS MORE LIKE CHRISTS, YOU WILL BE BETTER SITUATED TO MAKE A DIFFERENCE FOR MANY NATIVE PEOPLE WHO FEEL DESPAIR AND HOPELESSNESS ABOUT THEIR LIFE SITUATION. DUE TO THIS REALITY THE CENTRAL GOAL OF THE INDIAN BIBLE COLLEGE IS TO HELP DISCIPLE YOU INTO CHRISTLIKENESS; WE ARE NOT AFTER FILLED HEADS BUT ALSO CHANGED LIVES. FOR THE 2023-2024 ACADEMIC YEAR, IBC HAD AN ENROLLMENT OF 24 FULL-TIME STUDENTS AND 17 PART-TIME STUDENTS. DURING THE MAY 2024 GRADUATION CEREMONY, WE CELEBRATED 2 STUDENTS COMPLETING A BACHELOR OF BIBLICAL STUDIES AS WELL AS 4 COMPLETING AN ASSOCIATE OF BIBLICAL STUDIES AND 9 COMPLETING A CERTIFICATE OF BIBLICAL STUDIES.
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IRS990/MissionDesc0IBC EXISTS TO EMPOWER INDIGENOUS CHRIST-FOLLOWERS FOR MINISTRY TO THE NATIONS. IN ORDER TO ACCOMPLISH THIS PURPOSE, THE GOALS OF INDIGENOUS BIBLE COLLEGE ARE: 1) TO PROVIDE THE NECESSARY TRAINING FOR ACCURATE INTERPRETATION OF GODS WORD SO THAT STUDENTS DEVELOP A BIBLICAL WORLDVIEW AND LIFESTYLE. 2) TO BIBLICALLY DEVELOP AND MAINTAIN RELATIONAL LIFESTYLES AND MINISTRIES THROUGH INTENTIONALLY MODELING, MENTORING, AND TRAINING STUDENTS WITH GRACE AND TRUTH. 3) TO CULTIVATE TRANSFORMATIONAL CHANGE IN THE LIVES OF STUDENTS THROUGH THE INTERNALIZATION OF BIBLICAL AND RELATIONAL PRINCIPLES.
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0INDIAN BIBLE COLLEGE DOES NOT DISCRIMINATE ON THE BASIS OF RACE, SEX, COLOR, DISABILITY, AGE, OR NATIONAL OR ETHNIC ORIGIN IN THE ADMINISTRATION OF ITS EDUCATIONAL POLICIES, ADMISSIONS POLICIES, SCHOLARSHIPS AND OTHER SCHOOL-ADMINISTERED PROGRAMS EXCEPT WHERE REQUIRED BY SPECIFIC RELIGIOUS TENETS HELD BY THE INSTITUTION.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1IBC RECEIVES FUNDS FROM THE U.S. DEPARTMENT OF EDUCATION UNDER TITLE IV. PUBLICATION OF NONDISCRIMINATION POLICY IN MEDIA EXPLANATION: INDIAN BIBLE COLLEGE DOES NOT DISCRIMINATE ON THE BASIS OF RACE, SEX, COLOR, DISABILITY, AGE, OR NATIONAL OR ETHNIC ORIGIN IN THE ADMINISTRATION OF ITS EDUCATIONAL POLICIES, ADMISSIONS POLICIES, SCHOLARSHIPS AND OTHER SCHOOL-ADMINISTERED PROGRAMS EXCEPT WHERE REQUIRED BY SPECIFIC RELIGIOUS TENETS HELD BY THE INSTITUTION.
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