APPALACHIAN BIBLE COLLEGE INC: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- APPALACHIAN BIBLE COLLEGE INC (EIN 55-0370901)
- Tax period
- 2022-06-01 to 2023-05-31
- Filed
- 2024-04-12
- IRS object ID
- 202401039349301215
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule I
- Schedule K
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-04-12T11:23:36+00:00 | ReturnTs |
| Tax Period End | 2023-05-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 550370901 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Capin Crouse LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1330 Avenue of the Americas Suite 2 | AddressLine1Txt |
| Address Line2 | 3A | AddressLine2Txt |
| City | New York | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10019 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-06-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 550370901 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Appalachian Bible College Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | APPA | BusinessNameControlTxt |
| Phone | 3048776428 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 161 College Drive | AddressLine1Txt |
| City | Mount Hope | CityNm |
| State Abbreviation | WV | StateAbbreviationCd |
| ZIP | 258809554 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Dr Daniel Anderson | PersonNm |
| Person Title | President | PersonTitleTxt |
| Phone | 3048776428 | PhoneNum |
| Signature | 2024-04-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Michael | PersonFirstNm |
| Person Last | Rowe | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Daren Daiga | PreparerPersonNm |
| PTIN | P01074795 | PTIN |
| Phone | 5055022746 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
Principal Ofcr Business Name PrincipalOfcrBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Dr Daniel Anderson | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 161 College Drive | AddressLine1Txt |
| City | Mount Hope | CityNm |
| State Abbreviation | WV | StateAbbreviationCd |
| ZIP | 258809554 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $8,660,471 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.abc.edu | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1954 | FormationYr |
| Legal Domicile State | WV | LegalDomicileStateCd |
| Activity Or Mission | Educate students through quality academics, Christ-like character, and Christian service. | ActivityOrMissionDesc |
| Voting Members Governing Body | 19 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 18 | VotingMembersIndependentCnt |
| Total Employee | 273 | TotalEmployeeCnt |
| Total Volunteers | 18 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $3,131,251 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,038,961 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $4,399,930 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $4,986,757 | CYProgramServiceRevenueAmt |
| PY Investment Income | $21,804 | PYInvestmentIncomeAmt |
| CY Investment Income | $49,143 | CYInvestmentIncomeAmt |
| PY Other Revenue | $205,531 | PYOtherRevenueAmt |
| CY Other Revenue | $104,070 | CYOtherRevenueAmt |
| PY Total Revenue | $7,758,516 | PYTotalRevenueAmt |
| CY Total Revenue | $8,178,931 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,695,802 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,576,329 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,753,279 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,791,991 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $148,895 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,860,034 | PYOtherExpensesAmt |
| CY Other Expenses | $2,852,036 | CYOtherExpensesAmt |
| PY Total Expenses | $7,309,115 | PYTotalExpensesAmt |
| CY Total Expenses | $7,220,356 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $449,401 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $958,575 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $12,108,956 | TotalAssetsBOYAmt |
| Total Assets EOY | $12,590,912 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $4,842,684 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $4,410,259 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $7,266,272 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $8,180,653 | NetAssetsOrFundBalancesEOYAmt |
| Mission | Serves the Christian community in the strengthening of local churches; educational programs promote responsible Christian character and maturity, and prepare graduates for vocational and volunteer church-related service. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $3,582,722 | ExpenseAmt |
| Grant | $1,576,329 | GrantAmt |
| Revenue | $3,073,575 | RevenueAmt |
| Desc | The vision of Appalachian Bible College is to be a quality fundamental ministry of Biblical higher education by training students through a truth-driven curriculum and transformative co-curriculum that prepares Christlike servants who are skilled in interpreting, obeying, and proclaiming God's Word for the global spread of the Gospel of the Lord Jesus Christ and the strengthening of His Church. As a regionally & nationally accredited, private, not-for-profit college with approximately 50 full-time staff and faculty serving about 250 students, the college grants Master of Arts, Bachelor of Arts and Associate of Arts degrees with majors focusing on Bible & Theology and other vocational ministries. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,151,922 | ExpenseAmt |
| Revenue | $1,170,004 | RevenueAmt |
| Desc | While the college provides a variety of avenues and locations for learning, the majority of its students train on the main Mount Hope campus as resident students. The college's auxiliary enterprises includes campus housing for single students in its 3 main residence halls as well as 14 duplexes for married students. Other enterprises include full dining services for students and an on-campus coffee shop. This college residential experience provides opportunities for great impact in the community as students attend and serve in a number of local churches and in other places such as nursing homes, hospice care, and programs for youth. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,051,403 | ExpenseAmt |
| Revenue | $831,419 | RevenueAmt |
| Desc | The college's Extension Ministries seeks to edify the Church through Christ-centered ministries, which challenge people through God's Word to wholly follow Christ. These ministries provide year-round opportunities for churches, youth groups, families, and individuals to participate in wholesome, spiritually engaging activities through residential camps, retreats, and adventure activities to all age groups, serving about 5,000 guests annually. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $5,786,047 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (true) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (true) | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 272 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 273 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 19 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 18 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Michael Rowe | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3048776428 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 161 College Drive | AddressLine1Txt |
| City | Mount Hope | CityNm |
| State Abbreviation | WV | StateAbbreviationCd |
| ZIP | 258809554 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (21 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| Dr Daniel Anderson | ||||||
| President | 40.0 | Yes (X) | Yes (X) | $52,017 | $0 | $58,035 |
| Dr Jerald Fisher | ||||||
| Board Chair/Director | 2.0 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Karen L Weatherholt | ||||||
| Board Secretary/Director | 2.0 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Steven D Brown | ||||||
| Vice Chair/Director | 2.0 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Clyde D Gwin | ||||||
| Director | 2.0 | Yes (X) | $0 | $0 | $0 | |
| Daniel Greear | ||||||
| Director | 2.0 | Yes (X) | $0 | $0 | $0 | |
| Dr TR Barker | ||||||
| Director | 2.0 | Yes (X) | $0 | $0 | $0 | |
| G Lane Ellis | ||||||
| Director | 2.0 | Yes (X) | $0 | $0 | $0 | |
| Holly W Fisher | ||||||
| Director | 2.0 | Yes (X) | $0 | $0 | $0 | |
| Jesse L Smith | ||||||
| Director | 2.0 | Yes (X) | $0 | $0 | $0 | |
| John D Cale Jr | ||||||
| Director | 2.0 | Yes (X) | $0 | $0 | $0 | |
| Mark Fast | ||||||
| Director | 2.0 | Yes (X) | $0 | $0 | $0 | |
| Maureen S Van Den Berg | ||||||
| Director | 2.0 | Yes (X) | $0 | $0 | $0 | |
| Rev Joel A Wegner | ||||||
| Director | 2.0 | Yes (X) | $0 | $0 | $0 | |
| Rev Matthew Eichhorn | ||||||
| Director | 2.0 | Yes (X) | $0 | $0 | $0 | |
| Rev Matthew White | ||||||
| Director | 2.0 | Yes (X) | $0 | $0 | $0 | |
| Rev Van Marsceau | ||||||
| Director | 2.0 | Yes (X) | $0 | $0 | $0 | |
| Romie N Mundy | ||||||
| Director | 2.0 | Yes (X) | $0 | $0 | $0 | |
| William D Duncan | ||||||
| Director | 2.0 | Yes (X) | $0 | $0 | $0 | |
| Caleb Frink | ||||||
| Secretary | 40.0 | Yes (X) | $30,055 | $0 | $27,295 | |
| Michael Rowe | ||||||
| CFO/Treasurer, VP of Business | 40.0 | Yes (X) | $36,556 | $0 | $42,776 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $118,628 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $128,106 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | A & J Catering Services | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 218 Guadalcanal Ave | AddressLine1Txt |
| City | Beckley | CityNm |
| State Abbreviation | WV | StateAbbreviationCd |
| ZIP | 25801 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | Food Service | ServicesDesc |
| Compensation | $277,878 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $278,758 | GovernmentGrantsAmt |
| All Other Contributions | $2,760,203 | AllOtherContributionsAmt |
| Noncash Contributions | $101,573 | NoncashContributionsAmt |
| Total Contributions | $3,038,961 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Tuition & fees | 611310 | $3,034,983 | $3,034,983 |
| Auxiliary enterprises | 611310 | $1,113,631 | $1,113,631 |
| Extension ministries | 611310 | $831,419 | $831,419 |
| Membership dues | 611310 | $6,724 | $6,724 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $4,986,757 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $23,544 | TotalRevenueColumnAmt |
| Exclusion | $23,544 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $69,740 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $53,911 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $15,829 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $15,829 | TotalRevenueColumnAmt |
| Exclusion | $15,829 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $399,589 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $373,990 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $25,599 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $25,599 | TotalRevenueColumnAmt |
| Exclusion | $25,599 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $103,288 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $53,639 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $49,649 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $49,649 | RelatedOrExemptFuncIncomeAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $38,592 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $38,592 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $38,592 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,178,931 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,074,998 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $64,972 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,576,329 | TotalAmt |
| Program Services | $1,576,329 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $250,828 | TotalAmt |
| Management And General | $250,828 | ManagementAndGeneralAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,434 | TotalAmt |
| Program Services | $48,434 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,981,534 | TotalAmt |
| Program Services | $1,671,252 | ProgramServicesAmt |
| Management And General | $203,890 | ManagementAndGeneralAmt |
| Fundraising | $106,392 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,596 | TotalAmt |
| Program Services | $37,341 | ProgramServicesAmt |
| Management And General | $4,078 | ManagementAndGeneralAmt |
| Fundraising | $177 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $282,187 | TotalAmt |
| Program Services | $225,352 | ProgramServicesAmt |
| Management And General | $37,625 | ManagementAndGeneralAmt |
| Fundraising | $19,210 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $187,412 | TotalAmt |
| Program Services | $115,340 | ProgramServicesAmt |
| Management And General | $63,887 | ManagementAndGeneralAmt |
| Fundraising | $8,185 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $89,231 | TotalAmt |
| Management And General | $89,231 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,091 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $23,091 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,891 | TotalAmt |
| Program Services | $4,147 | ProgramServicesAmt |
| Management And General | $42,744 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $321,869 | TotalAmt |
| Program Services | $228,640 | ProgramServicesAmt |
| Management And General | $82,290 | ManagementAndGeneralAmt |
| Fundraising | $10,939 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,675 | TotalAmt |
| Management And General | $10,675 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $374,837 | TotalAmt |
| Program Services | $236,197 | ProgramServicesAmt |
| Management And General | $138,640 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $146,555 | TotalAmt |
| Program Services | $106,764 | ProgramServicesAmt |
| Management And General | $37,119 | ManagementAndGeneralAmt |
| Fundraising | $2,672 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,860 | TotalAmt |
| Program Services | $32,674 | ProgramServicesAmt |
| Management And General | $2,186 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $169,181 | TotalAmt |
| Program Services | $87,515 | ProgramServicesAmt |
| Management And General | $81,666 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $546,521 | TotalAmt |
| Program Services | $454,231 | ProgramServicesAmt |
| Management And General | $90,970 | ManagementAndGeneralAmt |
| Fundraising | $1,320 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $144,643 | TotalAmt |
| Program Services | $118,260 | ProgramServicesAmt |
| Management And General | $26,383 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Food service costs | $553,654 | $553,654 | |
| Dues and subscriptions | $42,851 | $34,066 | $8,785 |
| Bad debt | $12,443 | $12,443 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $334,734 | TotalAmt |
| Program Services | $255,851 | ProgramServicesAmt |
| Management And General | $78,883 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,220,356 | TotalAmt |
| Program Services | $5,786,047 | ProgramServicesAmt |
| Management And General | $1,285,414 | ManagementAndGeneralAmt |
| Fundraising | $148,895 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $338,690 | BOYAmt |
| EOY | $111,785 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $177,871 | BOYAmt |
| EOY | $262,681 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $215,386 | BOYAmt |
| EOY | $124,394 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,514 | BOYAmt |
| EOY | $31,909 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $43,292 | BOYAmt |
| EOY | $35,854 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $23,982,646 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $14,284,601 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,763,027 | BOYAmt |
| EOY | $9,698,045 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,140,108 | BOYAmt |
| EOY | $1,936,501 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $400,068 | BOYAmt |
| EOY | $389,743 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,108,956 | BOYAmt |
| EOY | $12,590,912 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $269,889 | BOYAmt |
| EOY | $314,386 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $216,912 | BOYAmt |
| EOY | $197,373 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,614,136 | BOYAmt |
| EOY | $3,232,495 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $695,813 | BOYAmt |
| EOY | $622,728 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,934 | BOYAmt |
| EOY | $43,277 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,842,684 | BOYAmt |
| EOY | $4,410,259 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,592,495 | BOYAmt |
| EOY | $5,446,173 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,673,777 | BOYAmt |
| EOY | $2,734,480 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,266,272 | BOYAmt |
| EOY | $8,180,653 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,108,956 | BOYAmt |
| EOY | $12,590,912 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $958,575 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$39,331 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$4,863 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,032,008 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,394,846 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,511,167 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,131,251 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,038,961 | CurrentTaxYearAmt |
| Total | $14,108,233 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,032,008 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,394,846 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,511,167 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,131,251 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,038,961 | CurrentTaxYearAmt |
| Total | $14,108,233 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $1,191,798 | SubstantialContributorsTotAmt |
| Public Support Total170 | $12,916,435 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $19,488 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $96,748 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $83,570 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $106,298 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $93,284 | CurrentTaxYearAmt |
| Total | $399,388 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $19,335 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $15,261 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $392,383 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $42,442 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $38,592 | CurrentTaxYearAmt |
| Total | $508,013 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $15,015,634 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $22,743,748 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.8602 | PublicSupportCY170Pct |
| Public Support PY170 | 0.9316 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule A, Part II | The organization is a school as described under 170(b)(1)(A)(ii) and is not required to complete a public support schedule. Schedule A, Part II is completed to verify the School can qualify under public charity status section 170(b)(1)(A)(vi) and, therefore, qualifies to use the first listed special rule for Schedule B reporting. |
| Schedule A, Part II, Line 10 Other Income | DESCRIPTION - MISCELLANEOUS INCOME, COLUMN A - 19335.0, COLUMN B - 15261.0, COLUMN C - 55693.0, COLUMN D - 42442.0, COLUMN E - 38592.0, COLUMN F - 171323.0; DESCRIPTION - LOAN FORGIVENESS, COLUMN A - , COLUMN B - , COLUMN C - 108344.0, COLUMN D - , COLUMN E - , COLUMN F - 108344.0; DESCRIPTION - INSURANCE PROCEEDS, COLUMN A - , COLUMN B - , COLUMN C - 228346.0, COLUMN D - , COLUMN E - , COLUMN F - 228346.0; |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,961,665 | BeginningYearBalanceAmt |
| Contributions | $7,713 | ContributionsAmt |
| Investment Earnings Or Losses | -$12,690 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $44,802 | GrantsOrScholarshipsAmt |
| End Year Balance | $1,911,886 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,991,836 | BeginningYearBalanceAmt |
| Contributions | $7,525 | ContributionsAmt |
| Investment Earnings Or Losses | -$18,680 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $19,016 | GrantsOrScholarshipsAmt |
| End Year Balance | $1,961,665 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,858,927 | BeginningYearBalanceAmt |
| Contributions | $105,201 | ContributionsAmt |
| Investment Earnings Or Losses | $53,861 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $26,153 | GrantsOrScholarshipsAmt |
| End Year Balance | $1,991,836 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,682,121 | BeginningYearBalanceAmt |
| Contributions | $187,190 | ContributionsAmt |
| Investment Earnings Or Losses | $43,224 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $53,608 | GrantsOrScholarshipsAmt |
| End Year Balance | $1,858,927 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,657,650 | BeginningYearBalanceAmt |
| Contributions | $9,532 | ContributionsAmt |
| Investment Earnings Or Losses | $23,924 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $8,985 | GrantsOrScholarshipsAmt |
| End Year Balance | $1,682,121 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.0 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 1.0 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.0 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $747,707 | OtherCostOrOtherBasisAmt |
| Book Value | $747,707 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $19,263,121 | OtherCostOrOtherBasisAmt |
| Depreciation | $10,792,543 | DepreciationAmt |
| Book Value | $8,470,578 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,351,677 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,975,591 | DepreciationAmt |
| Book Value | $376,086 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $620,141 | OtherCostOrOtherBasisAmt |
| Depreciation | $516,467 | DepreciationAmt |
| Book Value | $103,674 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $9,698,045 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Deposits and annuity obligations | Desc |
| Amt | $43,277 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $43,277 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $6,665,958 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$39,331 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $102,687 | OtherRevenueAmt |
| Revenue Not Reported | $63,356 | RevenueNotReportedAmt |
| Revenue Subtotal | $6,602,602 | RevenueSubtotalAmt |
| Other Revenues Not Included | $1,576,329 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $1,576,329 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $8,178,931 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $5,751,577 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $107,550 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $107,550 | ExpensesNotReportedAmt |
| Expenses Subtotal | $5,644,027 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $1,576,329 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $1,576,329 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $7,220,356 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule D, Part V, Line 4 Intended uses of endowment funds | The College maintains approximately 25 donor-restricted funds whose purpose is to provide long-term support for its programs, primarily scholarships. |
| Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 | Change in CSV life insurance - 4544 Change in value of annuities - 1657 Cost of goods sold - 53639 Rental expenses - 53911 Change in value of beneficial interest in trust - -11064 |
| Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements | Scholarships - 1576329 |
| Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 | Rental expenses - 53911 Cost of goods sold - 53639 |
| Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements | Scholarships - 1576329 |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY | The organization currently enrolls students of racial minority groups in meaningful numbers consistent with the publicity exception found in Rev. Proc. 75-50 section 4.03(2)(b). |
| Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT | The College participates in the Federal Pell Grant Program, Federal Supplemental Education Opportunity Grant Program, Federal Work Study Program, Federal Direct Loan Program, WV Higher Education Grant Program, Veteran's Education Benefits, and The WV Higher Education Adult Part-Time Grant Program for the benefit of its students. The College also received funds through HEERF grants made available during the COVID-19 Pandemic and GEERF funding from the Department of Education. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Scholarships | GrantTypeTxt |
| Recipient | 210 | RecipientCnt |
| Cash Grant | $1,576,329 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. | FormAndLineReferenceDesc |
| Explanation | Appalachian Bible College awards various scholarships to students for the purpose of assisting with tuition and related college expenses. Students must meet eligibility requirements before funds are awarded. Awards are applied directly to student accounts. | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Raleigh County Building Commission | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 556000389 | BondIssuerEIN |
| Bond Issued | 2010-07-14 | BondIssuedDt |
| Issue Price | $7,500,000 | IssuePriceAmt |
| Purpose | Refinancing of 2004 bond | PurposeDesc |
| Defeased | false | DefeasedInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Pool Financing | false | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $4,251,523 | RetiredAmt |
| Total Proceeds | $7,500,000 | TotalProceedsAmt |
| Issuance Costs From Proceeds | $22,826 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $645,653 | CapitalExpendituresAmt |
| Other Spent Proceeds | $6,831,521 | OtherSpentProceedsAmt |
| Substantial Completion | 2010 | SubstantialCompletionYr |
| Refunding Tax Exempt Bonds | Yes (true) | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | false | RefundingTaxableBondsInd |
| Final Allocation Made | Yes (true) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (true) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | false | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | false | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | false | MgmtContractBondFincdPropInd |
| Any Research Agreements | false | AnyResearchAgreementsInd |
| Private Bus Use By Others | 0.0 | PrivateBusUseByOthersPct |
| Private Bus Concerning UBI | 0.0 | PrivateBusConcerningUBIPct |
| Total Private Business Use | 0.0 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | false | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | false | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (true) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | false | Form8038TFiledInd |
| Rebate Not Due Yet | false | RebateNotDueYetInd |
| Exception To Rebate | Yes (true) | ExceptionToRebateInd |
| No Rebate Due | false | NoRebateDueInd |
| Variable Rate Issue | false | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | false | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | false | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | false | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (true) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (true) | ProceduresCorrectiveActionInd |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (3 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| Dr Daniel Anderson | |||
| Family member of Michael Rowe, CFO/Treasurer, VP of Business | $107,033 | Compensation | false |
| Michael Rowe | |||
| Family member of Dr. Daniel Anderson, President | $80,167 | Compensation | false |
| Rosalie Anderson | |||
| Family member of Daniel Anderson, President & Michael Rowe, CFO/Treasurer, VP of Business | $44,922 | Compensation | false |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 2 | ContributionCnt |
| Noncash Contributions Rpt F990 | $101,573 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Selling cost | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (true) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule M, Part I | FormAndLineReferenceDesc |
| Explanation | The number of contributions represent the number of contributions received, not the number of items donated. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (12 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Line 1a | The Executive Committee of the board of directors shall consist of the Chairman, Vice-Chairman, Secretary, and the Chairman of the Properties Committee, the Personnel and Academic Committee, the Student Services Committee, the Finance Committee, the Audit Committee and any other standing committees the board may choose to create. The Executive Committee acts in lieu of the board of directors, is vested with full board authority, and is responsible to the board for confirmation of decisions made between plenary sessions of the board. Five members of the Executive Committee shall constitute a quorum. |
| Form 990, Part VI, Line 2 Family/business relationships amongst interested persons | Dr. Daniel Anderson and Michael Rowe - Family relationship |
| Form 990, Part VI, Line 7a Members or stockholders electing members of governing body | Appalachian Bible College is the operational agency of Appalachian Bible Fellowship and shares the same board members with the Fellowship. |
| Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders | Appalachian Bible Fellowship (ABF) and Appalachian Bible College (ABC) are affiliated through a common board of directors. The board of directors is responsible for determining institutional policies and objectives, appointment and retention of faculty and administrative officers and personnel, oversight and approval of curriculum and for determining the budget along with other matters of ABC, an operational agency of ABF. |
| Form 990, Part VI, Line 11b Review of form 990 by governing body | Form 990 is prepared by an independent CPA firm and reviewed in detail by appropriate officers and management and is sent to the Board Finance & Audit Committees for their review before it is filed. A copy is also sent to all voting board members of the governing body before it is filed with the IRS. |
| Form 990, Part VI, Line 12c Conflict of interest policy | Board members, administrative officers and management personnel are required to complete a disclosure and compliance statement annually. Compliance is monitored and ultimately determined by the President and board of directors. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. |
| Form 990, Part VI, Line 15a Process to establish compensation of top management official | The Personnel Academic Committee of the board reviews and determines the President's compensation. Comparability data is used and this process is documented in the minutes. |
| Form 990, Part VI, Line 15b Process to establish compensation of other employees | The Personnel Academic Committee of the board reviews the compensation of other officers to ensure it is appropriate and comparable to their positions. All recommendations are voted on by the entire board and documented in the minutes. |
| Form 990, Part VI, Line 19 Required documents available to the public | The governing documents, conflict of interest policy and financial statements are available upon request. |
| Form 990, Part VII, Section A, Line 1a | Compensation reported in Part VII, column D and Schedule J, Part II, column B is the amount reported on the individual's W-2, box 1 or 5 (whichever amount is greater) per the IRS instructions. In the case of minister's compensation when box 5 of the W-2 is not applicable, box 1 compensation is used. Employee deferrals to qualified retirement plans are normally captured in box 5, not box 1 of Form W-2. For reporting purposes we have included the minister's retirement plan deferrals in Part VII, column F and Schedule J, Part II, column C. |
| Form 990, Part VIII, Line 11d Other Miscellaneous Revenue | Miscellaneous income - Total Revenue: 38592, Related or Exempt Function Revenue: 38592, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; |
| Form 990, Part XI, Line 9 Other changes in net assets or fund balances | Change in value of annuities - 1657; Change in value of beneficial interest in trust - -11064; Change in CSV life insurance - 4544; |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Appalachian Bible Fellowship Inc | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 161 College Drive | AddressLine1Txt |
| City | Mount Hope | CityNm |
| State Abbreviation | WV | StateAbbreviationCd |
| ZIP | 25880 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 273560790 | EIN |
| Primary Activities | Provide Bible training for children and Christian young people and adults | PrimaryActivitiesTxt |
| Legal Domicile State | WV | LegalDomicileStateCd |
| Exempt Code Section | 501(c)(3) | ExemptCodeSectionTxt |
| Public Charity Status | 1 | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |