Civic Intelligence

Pacific Bible College

990 • Fiscal year 2015 • EIN 93-1071753

Jul 01, 2014 to Jun 30, 2015 • Filed on Sep 27, 2015

409 N Front StreetMedford, OR 97501

(541) 776-9942

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.82x

Higher debt load relative to assets than 93% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

97th percentile

1.49x

Higher debt load relative to revenue than 97% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

87th percentile

37%

Higher net margin than 87% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

79th percentile

33%

Faster asset growth than 79% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

94th percentile

131%

Faster revenue growth than 94% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Up

$469,590

Up $116,655 (+33%) from 2014

Net Assets

Up

$84,453

Up $95,085 (+894%) from 2014

Liabilities

Up

$385,137

Up $21,570 (+5.9%) from 2014

Revenue

Up

$258,592

Up $146,567 (+131%) from 2014

Expenses

Up

$163,507

Up $37,822 (+30%) from 2014

Net Income

Up

$95,085

Up $108,745 (+796%) from 2014

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0-$1.0MAssets 2011: $389,230Liabilities 2011: $373,232Net Assets 2011: $15,9982011Assets 2012: $384,570Liabilities 2012: $371,398Net Assets 2012: $13,1722012Assets 2013: $372,971Liabilities 2013: $369,943Net Assets 2013: $3,0282013Assets 2014: $352,935Liabilities 2014: $363,567Net Assets 2014: -$10,6322014Assets 2015: $469,590Liabilities 2015: $385,137Net Assets 2015: $84,4532015Assets 2016: $454,937Liabilities 2016: $382,221Net Assets 2016: $72,7162016Assets 2017: $101,465Liabilities 2017: $15,498Net Assets 2017: $85,9672017Assets 2018: $68,518Liabilities 2018: $12,907Net Assets 2018: $55,6112018Assets 2019: $47,309Liabilities 2019: $18,961Net Assets 2019: $28,3482019Assets 2020: $110,697Liabilities 2020: $57,523Net Assets 2020: $53,1742020Assets 2021: $306,241Liabilities 2021: $50,252Net Assets 2021: $255,9892021Assets 2022: $861,616Liabilities 2022: $14,301Net Assets 2022: $847,3152022Assets 2023: $1,056,675Liabilities 2023: $31,209Net Assets 2023: $1,025,4662023Assets 2024: $2,205,086Liabilities 2024: $389,548Net Assets 2024: $1,815,5382024

Highlighted filing

2015

Assets$469,590
Liabilities$385,137
Net Assets$84,453

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2011: $129,910Expenses 2011: $128,192Net Income 2011: $1,7182011Revenue 2012: $143,653Expenses 2012: $146,479Net Income 2012: -$2,8262012Revenue 2013: $142,743Expenses 2013: $152,887Net Income 2013: -$10,1442013Revenue 2014: $112,025Expenses 2014: $125,685Net Income 2014: -$13,6602014Revenue 2015: $258,592Expenses 2015: $163,507Net Income 2015: $95,0852015Revenue 2016: $289,569Expenses 2016: $301,306Net Income 2016: -$11,7372016Revenue 2017: $352,285Expenses 2017: $352,980Net Income 2017: -$6952017Revenue 2018: $327,630Expenses 2018: $357,986Net Income 2018: -$30,3562018Revenue 2019: $339,355Expenses 2019: $366,618Net Income 2019: -$27,2632019Revenue 2020: $351,827Expenses 2020: $327,001Net Income 2020: $24,8262020Revenue 2021: $566,050Expenses 2021: $363,235Net Income 2021: $202,8152021Revenue 2022: $995,016Expenses 2022: $403,690Net Income 2022: $591,3262022Revenue 2023: $684,123Expenses 2023: $505,972Net Income 2023: $178,1512023Revenue 2024: $1,267,819Expenses 2024: $477,747Net Income 2024: $790,0722024

Highlighted filing

2015

Revenue$258,592
Expenses$163,507
Net Income$95,085
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Sep 27, 2015
Return Version
2014v5.0
Gross Receipts
$258,592
Mission and Program Overview

Mission

Pacific Bible College is a Christ-centered learning community committed to equipping students to become biblically competent, academically proficient, spiritually cultivated, and culturally engaged servant leaders.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$342,836$334,466▼ $8,370
Cash and Non-Interest-Bearing Accounts$2,265$130,048▲ $127,783
Accounts Receivable$3,668$2,981▼ $687
Inventories for Sale or Use$3,655$2,095▼ $1,560
Savings and Temporary Cash Investments$511$0▼ $511
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$352,935$469,590▲ $116,655
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$361,072$358,671▼ $2,401
Other Liabilities-$22,115-
Accounts Payable and Accrued Expenses$2,026$3,982▲ $1,956
Deferred Revenue$469$369▼ $100
Total Liabilities$363,567$385,137▲ $21,570
Net Assets / Fund Balance
Unrestricted Net Assets$-10,632$84,453▲ $95,085
Total Net Assets Fund Balance$-10,632$84,453▲ $95,085
Total Liabilities and Net Assets / Fund Balance$352,935$469,590▲ $116,655

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$252,606$54,025$306,631
Land$77,000-$77,000
Other Land Buildings$1,458$19,152$20,610
Equipment$3,402$12,631$16,033
Compensation and Service Providers

Board Members and Trustees

NameTitle
Stan WayChairman
Mike RobinsonPresident
Dave BriggsDirector
David GomezDirector
Steve HolstDirector
Tim JackleDirector
Tom GrimlandDirector
Lisa Winkelman-bruceTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$213,378
Program Service Revenue
$40,936
Investment Income
$12
Other Revenue
$4,266
All Other Contributions
$213,378
Change in Net Assets
$95,085

Audited Revenue Reconciliation

Revenue per Audited Statements
$258,592
Total Revenue per Audited Statements
$258,592
Total Revenue per Form 990
$258,592
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$102,924
Salaries, Compensation, and Employee Benefits$60,583
Total Fundraising Expense$653
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$42,445$10,611-$53,056
Fees for Services Other$26,147--$26,147
Interest$21,727--$21,727
Occupancy$15,964$2,347-$18,311
Depreciation Depletion$10,353--$10,353
Payroll Taxes$6,022$1,505-$7,527
Fees for Services Accounting$4,500--$4,500
Insurance$3,548--$3,548
All Other Expenses$2,580-$653$3,233
Office Expenses$1,723$313-$2,036
Advertising$1,125--$1,125
Other Expenses$816--$816
Travel$293--$293
Total Functional Expenses$148,078$14,776$653$163,507

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$163,507
Total Expenses per Audited Statements$163,507
Total Expenses per Form 990$163,507
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

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Scholarship Funds$22,115
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

The 990 and audit report is presented to the board for review. Upon approval by the board the Executive Director examines the 990 to ensure it matches the audit.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Annually the Organization reviews its policies and ensures that employees and Board members are in compliance with conflict of interest policies.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

All documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
Pacific Bible College
EIN
93-1071753
Phone
5417769942
Address
409 N FRONT STREET, MEDFORD, OR 97501

Signing Officer

Name
Mike Robinson
Title
President
Signed
2015-09-27
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
8
Independent Board Members
8
Employees
14
Volunteers
10

Preparer

Firm
Richard W Brewster CPA PC
Address
670 Superior Ct 106, Medford, OR 97504
Preparer
Richard W Brewster CPA
Phone
5417731885
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt042445
IRS990/OtherSalariesAndWagesGrp/TotalAmt053056
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01505
IRS990/PayrollTaxesGrp/ProgramServicesAmt06022
IRS990/PayrollTaxesGrp/TotalAmt07527
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0BOOKS
IRS990/ProgramServiceRevenueGrp/Desc1RENTS
IRS990/ProgramServiceRevenueGrp/Desc2TUITION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01841
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt16627
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt232468
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01841
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt16627
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt232468
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt075328
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt078155
IRS990/PYOtherRevenueAmt0364
IRS990/PYProgramServiceRevenueAmt036332
IRS990/PYRevenuesLessExpensesAmt0-13660
IRS990/PYSalariesCompEmpBnftPaidAmt047530
IRS990/PYTotalExpensesAmt0125685
IRS990/PYTotalRevenueAmt0112025
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt095085
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0511
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0252606
IRS990ScheduleD/BuildingsGrp/DepreciationAmt054025
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0306631
IRS990ScheduleD/EquipmentGrp/BookValueAmt03402
IRS990ScheduleD/EquipmentGrp/DepreciationAmt012631
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt016033
IRS990ScheduleD/ExpensesSubtotalAmt0163507
IRS990ScheduleD/LandGrp/BookValueAmt077000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt077000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01458
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt019152
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt020610
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt022115
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SCHOLARSHIP FUNDS
IRS990ScheduleD/RevenueSubtotalAmt0258592
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0334466
IRS990ScheduleD/TotalExpensesPerForm990Amt0163507
IRS990ScheduleD/TotalLiabilityAmt022115
IRS990ScheduleD/TotalRevenuePerForm990Amt0258592
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0258592
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0163507
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
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The Organization uses its website, where the student catalogue is posted, which includes the Nondiscriminatory Statement.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The 990 and audit report is presented to the board for review. Upon approval by the board the Executive Director examines the 990 to ensure it matches the audit.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Annually the Organization reviews its policies and ensures that employees and Board members are in compliance with conflict of interest policies.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All documents are made available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0352935
IRS990/TotalAssetsEOYAmt0469590
IRS990/TotalAssetsGrp/BOYAmt0352935
IRS990/TotalAssetsGrp/EOYAmt0469590
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0213378
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0653
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt014776
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0148078
IRS990/TotalFunctionalExpensesGrp/TotalAmt0163507
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0363567
IRS990/TotalLiabilitiesEOYAmt0385137
IRS990/TotalLiabilitiesGrp/BOYAmt0363567
IRS990/TotalLiabilitiesGrp/EOYAmt0385137
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-10632
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt084453

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.21$0.39$1.82$1.27$0.48$0.79
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.06$0.03$1.03$0.68$0.51$0.18
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.86$0.01$0.85$1.00$0.40$0.59
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.31$0.05$0.26$0.57$0.36$0.20
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.11$0.06$0.05$0.35$0.33$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.05$0.02$0.03$0.34$0.37$0.03
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.07$0.01$0.06$0.33$0.36$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.10$0.02$0.09$0.35$0.35$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.45$0.38$0.07$0.29$0.30$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.47$0.39$0.08$0.26$0.16$0.10
2014Detailed filing. Detailed filing data is available for this year.$0.35$0.36$0.01$0.11$0.13$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.37$0.37$0.00$0.14$0.15$0.01
2012XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.38$0.37$0.01$0.14$0.15$0.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.37$0.02$0.13$0.13$0.00
Peer Organizations

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