Liabilities / Assets
38th percentile
Higher debt load relative to assets than 38% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
38th percentile
Higher debt load relative to assets than 38% of similar nonprofits.
Liabilities / Revenue
56th percentile
Higher debt load relative to revenue than 56% of similar nonprofits.
Net Margin
14th percentile
Higher net margin than 14% of similar nonprofits.
Top Officer Pay
45th percentile
Higher top officer pay than 45% of similar nonprofits.
Top officer pay equals 5.1% of source-year revenue.
Asset Growth
25th percentile
Faster asset growth than 25% of similar nonprofits.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Assets
Down$3,307,207
Down $123,247 (-3.6%) from 2013
Net Assets
Down$3,164,035
Down $178,881 (-5.4%) from 2013
Liabilities
Up$143,172
Up $55,634 (+64%) from 2013
Revenue
$973,100
No earlier filing loaded for comparison.
Expenses
Down$1,149,646
Down $15,332 (-1.3%) from 2013
Net Income
-$176,546
No earlier filing loaded for comparison.
The purpose of alaska bible college is to exalt the lord jesus christ and extend his church by biblically training believers to be servant-leaders with christ-like character.
The College molds men and women of God into obedient disciples and capable leaders.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $3,212,199 | $3,077,651 | ▼ $134,548 |
| Cash and Non-Interest-Bearing Accounts | $25,989 | $86,012 | ▲ $60,023 |
| Savings and Temporary Cash Investments | $49,446 | $39,993 | ▼ $9,453 |
| Accounts Receivable | $42,628 | $38,777 | ▼ $3,851 |
| Loans From Officers Directors | $26,000 | $26,000 | → $0 |
| Prepaid Expenses and Deferred Charges | $417 | $5,910 | ▲ $5,493 |
| Investments in Publicly Traded Securities | $4,366 | $4,250 | ▼ $116 |
| Inventories for Sale or Use | $2,796 | $0 | ▼ $2,796 |
| Pledges and Grants Receivable | $1,000 | $0 | ▼ $1,000 |
| Total Assets | $3,430,454 | $3,307,207 | ▼ $123,247 |
| Other Assets Total | $91,613 | $54,614 | ▼ $36,999 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $45,342 | $51,639 | ▲ $6,297 |
| Unsecured Notes Loans Payable | - | $49,866 | - |
| Other Liabilities | $16,196 | $15,667 | ▼ $529 |
| Total Liabilities | $87,538 | $143,172 | ▲ $55,634 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $3,212,124 | $3,023,602 | ▼ $188,522 |
| Temporarily Rstr Net Assets | $83,959 | $93,600 | ▲ $9,641 |
| Permanently Rstr Net Assets | $46,833 | $46,833 | → $0 |
| Total Net Assets Fund Balance | $3,342,916 | $3,164,035 | ▼ $178,881 |
| Total Liabilities and Net Assets / Fund Balance | $3,430,454 | $3,307,207 | ▼ $123,247 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $2,514,939 | $1,546,288 | $4,061,227 |
| Equipment | $322,721 | $692,787 | $1,015,508 |
| Other Land Buildings | $44,074 | $240,212 | $284,286 |
| Land | $195,917 | - | $195,917 |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2013 | $57,471 | - | ▲ $134 | $134 | $57,471 |
| 2012 | $57,893 | - | ▲ $178 | $600 | $57,471 |
| 2011 | $63,008 | - | ▲ $185 | $5,300 | $57,893 |
| 2010 | $63,587 | $800 | ▲ $721 | $2,100 | $63,008 |
| 2009 | $57,683 | $800 | ▲ $6,204 | $1,100 | $63,587 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Nick Ringger | President | FT | $50,000 | $50,000 |
| Name | Title |
|---|---|
| Vaughn Hammond | Board Chairman |
| Millie Ressler | Board Secretary |
| Josie Thayer | Board Treasurer |
| Byron Kohfield | Director |
| Marlin Beachy | Director |
| Mike Roub | Director |
| Stan Gillespie | Director |
| Tim Davis | Director |
| Line Item | Amount |
|---|---|
| Other Expenses | $620,951 |
| Salaries, Compensation, and Employee Benefits | $485,252 |
| Grants and Similar Amounts Paid | $43,443 |
| Total Fundraising Expense | $5,837 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $282,357 | $103,731 | $4,676 | $390,764 |
| Occupancy | $188,471 | - | - | $188,471 |
| Depreciation Depletion | $149,497 | $4,624 | - | $154,121 |
| Office Expenses | $55,657 | $12,350 | $98 | $68,105 |
| Insurance | $68,092 | - | - | $68,092 |
| Current Officers, Directors, Trustees, and Key Employees | $43,355 | $15,927 | $718 | $60,000 |
| Grants to Domestic Individuals | $43,443 | - | - | $43,443 |
| Payroll Taxes | $18,624 | $15,519 | $345 | $34,488 |
| Travel | $30,592 | - | - | $30,592 |
| Advertising | $7,366 | $14,973 | - | $22,339 |
| Fees for Services Accounting | - | $21,680 | - | $21,680 |
| Fees for Services Other | - | $9,439 | - | $9,439 |
| Information Technology | $40 | $6,843 | - | $6,883 |
| Conferences and Meetings | $6,763 | - | - | $6,763 |
| All Other Expenses | $1,874 | $2,796 | - | $4,670 |
| Fees for Services Legal | - | $3,720 | - | $3,720 |
| Other Expenses | $1,691 | - | - | $1,691 |
| Total Functional Expenses | $932,207 | $211,602 | $5,837 | $1,149,646 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $1,295,273 |
| Total Expenses per Form 990 | $1,149,646 |
| Expenses per Audited Statements | $1,106,203 |
| Expenses Not Reported on Form 990 | $189,070 |
| Expenses Not Reported on Financial Statements | $43,443 |
| Other Expense Adjustments | $43,443 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $26,000 | $26,000 | → $0 |
| Liability | Amount |
|---|---|
| Gift annuities payable | $15,667 |
“Form 990 is prepared by an indepedent CPA firm and management reviews Form 990 with the independent CPA firm prior to the distribution to the Board members. The Board members receive a copy of the Form 990 prior to filing with the Internal Revenue Service.”
“The College regularly and consistently monitors and enforces compliance with the conflict of interest policy annually. The College tracks all transactions between board members and the College, notifying each member of those transactions annually when we send each board member the conflict of interest forms to sign.”
“The college determines compensation for officers and top management by the independent Board reviewing and approving compensation annually. Compensation is based on comparative salary surveys and contingent on budget considerations. The independent compensation approval is documented in the board minutes.”
“The college makes its Form 1023 and Form 990 available to the public upon request. Form 990 is also available on another's website via www.guidestar.org for public review.”
“The college makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”
“Nick Ringger, President, was replaced by Dr. Bob Lee, Interim President, after the end of this tax period, on 01/12/2015. Accordingly Dr. Bob Lee is not reported on Form 990, Part VII, during this tax period.”
“Net change in gift annuities -2,219.”
“The organization board of directors assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant. This process has not changed since the prior year.”
“To generate income to be used for tuition discounts and financial need-based grants.”
“The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statements of activities. As of May 31, 2014, the College had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. The College files information tax returns. The College is subject to income tax examinations by tax authorities for the current year and certain prior years based on the applicable laws and regulations.”
“Change in Split Interest Agreements 2,219. Tuition discounts 43,443.”
“Tuition discounts 43,443.”
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/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 45342 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 51639 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 42628 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 38777 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | The College molds men and women of God into obedient disciples and capable leaders. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 14973 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 7366 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 22339 |
| IRS990/AllOtherContributionsAmt | 0 | 370897 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 2796 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 1874 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 4670 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1 | 0 | Carol Reimer |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9077453201 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 248 E Elmwood Ave |
| IRS990/BooksInCareOfDetail/USAddress/City | 0 | Palmer |
| IRS990/BooksInCareOfDetail/USAddress/State | 0 | AK |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 99645 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 25989 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 86012 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 718 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 15927 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 43355 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 60000 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 6763 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 6763 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 370897 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 43443 |
| IRS990/CYInvestmentIncomeAmt | 0 | 15602 |
| IRS990/CYOtherExpensesAmt | 0 | 620951 |
| IRS990/CYOtherRevenueAmt | 0 | -1727 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 588328 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -176546 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 485252 |
| IRS990/CYTotalExpensesAmt | 0 | 1149646 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 5837 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 973100 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 4624 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 149497 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 154121 |
| IRS990/Desc | 0 | TUITION & FEES:Alaska Bible College (ABC) is a small, missions-based, accredited Bible college located in the small community of Palmer in the interior of Alaska. ABC serves 50 students and offers degree and certificate programs which will encourage further development and training in the church or graduate studies. The 4-year Bachelor of Arts Degree Program provides basic and advanced equipping for ministry or further study in a graduate program. Each B.A. student is a Biblical Studies major and a Christian Ministries Second Major, with the possible option of choosing an Educational Ministries, Missions, or Pastoral emphasis. The Associate of Arts degree is designed for the student who desires a strong biblical foundation in preparation for further study at another college or effective ministry within the local church. A core of Bible, ministry, and general education courses enable the student to gain a solid foundation for life and ministry. The Bible and Ministry Certificate is a two-year program designed for the student who desires a strong biblical and ministry foundation in preparation for effective ministry within the local church and community. The Bible Certificate is designed for a student who desires a basic understanding of the Bible to prepare for college experience elsewhere or to meet Bible requirements in preparation for missionary service. In addition, the Bible Certificate is intended for students who are unsure of their future and desire basic Bible knowledge.Program expenses include: current research material and books in ABC's Ball Memorial Library - Alaska's largest collection of theological books, up-to-date computers, a work-study program and financial aid, and a variety of activities in the Murdock Campus Center, which contains a lounge, gymnasium, and fitness center. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 44 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 373586 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 21680 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 21680 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 3720 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 3720 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 9439 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 9439 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 45.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Vaughn Hammond |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Millie Ressler |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Josie Thayer |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Marlin Beachy |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Mike Roub |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Byron Kohfield |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Tim Davis |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Stan Gillespie |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Nick Ringger |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 50000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Board Chairman |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Board Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Board Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | President |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1966 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 13443 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GrantAmt | 0 | 43443 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 43443 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 43443 |
| IRS990/GrantsToIndividualsInd | 0 | 1 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 85500 |
| IRS990/GrossReceiptsAmt | 0 | 1094511 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 47627 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 6843 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 40 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 6883 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 68092 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 68092 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 2796 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 2159 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 2159 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 4366 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 4250 |
| IRS990/IRPDocumentCnt | 0 | 6 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 2479287 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 3212199 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 3077651 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 5556938 |
| IRS990/LegalDomicileStateCd | 0 | AK |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 72057 |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 49354 |
| IRS990/LoanOutstandingInd | 0 | 1 |
| IRS990/LoansFromOfficersDirectorsGrp/BOYAmt | 0 | 26000 |
| IRS990/LoansFromOfficersDirectorsGrp/EOYAmt | 0 | 26000 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | The purpose of Alaska Bible College is to exalt the Lord Jesus Christ and extend His Church by equipping and motivating believers to transform the world through ministries that evangelize, disciple, and meet human needs. The College molds men and women of God into obedient disciples and capable leaders according to the biblical mandate for discipleship, (Matthew 28:19-20, II Timothy 2:2). Alaska Bible College nurtures its students in a spiritual, social, and academic setting that enables them to deepen their relationship with God, form a Christian worldview, and develop their gifts in order to serve Christ and His Church. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 3342916 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 3164035 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 13443 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 13443 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | -1727 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | -1727 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -116 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 188471 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 188471 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 98 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 12350 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 55657 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 68105 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 91613 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 54614 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -2219 |
| IRS990/OtherExpensesGrp/Desc | 0 | Student activities |
| IRS990/OtherExpensesGrp/Desc | 1 | Groceries |
| IRS990/OtherExpensesGrp/Desc | 2 | Program production |
| IRS990/OtherExpensesGrp/Desc | 3 | Library |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 16360 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 11126 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 6899 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 1691 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 16360 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 11126 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 6899 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 1691 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 16196 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 15667 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 4676 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 103731 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 282357 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 390764 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 345 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 15519 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 18624 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 34488 |
| IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt | 0 | 46833 |
| IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt | 0 | 46833 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 1000 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 417 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 5910 |
| IRS990/PrincipalOfficerNm | 0 | Dr Bob Lee |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Tuition and fees |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Auxiliary revenue |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | Radio sponsor income |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | Other program revenue |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 239404 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 208458 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 113242 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 27224 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 239404 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 208458 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 113242 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 27224 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | AUXILIARY SERVICES:The majority of students live in the campus dormitories. However, to better serve the variety of students at ABC, 1-, 2-, and 3-bedroom rental housing is available to married students and families. Dorm students usually eat together in the food cache (cafeteria), which also provides a comfortable atmosphere for social and leisure activities. The campus bookstore offers a small selection of supplies, course materials, and books for certain classes. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 383611 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 208458 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | The College, designated by the Federal Communication Commission as a public service, operates a radio station that broadcasts various forms of programming including: Christian music and programming designed to bring listeners to a knowledge of Christ and educate/disciple them, national and local news, public service announcements & a personal message service for those without two-way communications in remotes areas of the Copper River Basin, and live broadcasts of area high school sporting events. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 175010 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 390426 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 39380 |
| IRS990/PYInvestmentIncomeAmt | 0 | 2055 |
| IRS990/PYOtherExpensesAmt | 0 | 712934 |
| IRS990/PYOtherRevenueAmt | 0 | 5250 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 507904 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -259343 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 412664 |
| IRS990/PYTotalExpensesAmt | 0 | 1164978 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 905635 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -176546 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | -1727 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 379870 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 49446 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 39993 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 2514939 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 1546288 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 4061227 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 57471 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 57471 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 134 |
| IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt | 0 | 134 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 57893 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 57471 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 178 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 600 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 63008 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 57893 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 185 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 5300 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 63587 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt | 0 | 800 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 63008 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 721 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 2100 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 57683 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt | 0 | 800 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 63587 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 6204 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 1100 |
| IRS990ScheduleD/DonatedServicesAndUseFcltsAmt | 0 | 189070 |
| IRS990ScheduleD/DonatedServicesUseFcltsAmt | 0 | 189070 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 322721 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 692787 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 1015508 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 189070 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 43443 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1106203 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 195917 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 195917 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | -116 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 43443 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 44074 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 240212 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 284286 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 15667 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Gift annuities payable |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 45662 |
| IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct | 0 | 0.81490 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 188954 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 45662 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 927438 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | To generate income to be used for tuition discounts and financial need-based grants. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statements of activities. As of May 31, 2014, the College had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. The College files information tax returns. The College is subject to income tax examinations by tax authorities for the current year and certain prior years based on the applicable laws and regulations. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | Change in Split Interest Agreements 2,219. Tuition discounts 43,443. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 3 | Tuition discounts 43,443. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part V, Line 4: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part X, Line 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Part XI, Line 4b - Other Adjustments: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Part XII, Line 4b - Other Adjustments: |
| IRS990ScheduleD/TermEndowmentBalanceEOYPct | 0 | 0.18510 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 3077651 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1149646 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 15667 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 973100 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1116392 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1295273 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | 1 |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | 0 |
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Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.