2024-04-12T11:23:36+00:00 2023-05-31 550370901 Capin Crouse LLP 1330 Avenue of the Americas Suite 2 3A New York NY 10019 990 2022-06-01 550370901 Appalachian Bible College Inc APPA 3048776428 161 College Drive Mount Hope WV 258809554 Dr Daniel Anderson President 3048776428 2024-04-12 true Michael Rowe 999009999 true Daren Daiga P01074795 5055022746 2022 2023-04-26 12:10:37Z Dr Daniel Anderson 161 College Drive Mount Hope WV 258809554 8660471 false X www.abc.edu X 1954 WV Educate students through quality academics, Christ-like character, and Christian service. 19 18 273 18 0 0 3131251 3038961 4399930 4986757 21804 49143 205531 104070 7758516 8178931 1695802 1576329 0 0 2753279 2791991 0 0 148895 2860034 2852036 7309115 7220356 449401 958575 12108956 12590912 4842684 4410259 7266272 8180653 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. false false 3582722 1576329 3073575 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. 1151922 1170004 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. 1051403 831419 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. 5786047 true true false false false false false false true true false false false true false false true true false false false false false false false false false true false true false false false false false false false false true false true false false false false true false false false true 272 0 true 273 true false false false false false false false false false false false false X 19 18 true false false false false true true true true false false true true true true true true true true false X Michael Rowe 3048776428 161 College Drive Mount Hope WV 258809554 Dr Daniel Anderson President 40.0 X X 52017 0 58035 Dr Jerald Fisher Board Chair/Director 2.0 X X 0 0 0 Karen L Weatherholt Board Secretary/Director 2.0 X X 0 0 0 Steven D Brown Vice Chair/Director 2.0 X X 0 0 0 Clyde D Gwin Director 2.0 X 0 0 0 Daniel Greear Director 2.0 X 0 0 0 Dr TR Barker Director 2.0 X 0 0 0 G Lane Ellis Director 2.0 X 0 0 0 Holly W Fisher Director 2.0 X 0 0 0 Jesse L Smith Director 2.0 X 0 0 0 John D Cale Jr Director 2.0 X 0 0 0 Mark Fast Director 2.0 X 0 0 0 Maureen S Van Den Berg Director 2.0 X 0 0 0 Rev Joel A Wegner Director 2.0 X 0 0 0 Rev Matthew Eichhorn Director 2.0 X 0 0 0 Rev Matthew White Director 2.0 X 0 0 0 Rev Van Marsceau Director 2.0 X 0 0 0 Romie N Mundy Director 2.0 X 0 0 0 William D Duncan Director 2.0 X 0 0 0 Caleb Frink Secretary 40.0 X 30055 0 27295 Michael Rowe CFO/Treasurer, VP of Business 40.0 X 36556 0 42776 118628 0 128106 0 false false false A & J Catering Services 218 Guadalcanal Ave Beckley WV 25801 Food Service 277878 1 278758 2760203 101573 3038961 Tuition & fees 611310 3034983 3034983 Auxiliary enterprises 611310 1113631 1113631 Extension ministries 611310 831419 831419 Membership dues 611310 6724 6724 0 0 0 0 4986757 23544 23544 69740 53911 15829 0 15829 15829 399589 373990 25599 0 25599 25599 103288 53639 49649 49649 38592 38592 0 0 38592 8178931 5074998 0 64972 1576329 1576329 250828 250828 48434 48434 1981534 1671252 203890 106392 41596 37341 4078 177 282187 225352 37625 19210 187412 115340 63887 8185 89231 89231 23091 0 23091 0 46891 4147 42744 321869 228640 82290 10939 10675 10675 374837 236197 138640 146555 106764 37119 2672 34860 32674 2186 169181 87515 81666 546521 454231 90970 1320 144643 118260 26383 Food service costs 553654 553654 Dues and subscriptions 42851 34066 8785 Bad debt 12443 12443 334734 255851 78883 0 7220356 5786047 1285414 148895 338690 111785 177871 262681 215386 124394 0 0 30514 31909 43292 35854 23982646 14284601 9763027 9698045 1140108 1936501 0 0 400068 389743 12108956 12590912 269889 314386 216912 197373 3614136 3232495 0 695813 622728 45934 43277 4842684 4410259 X 4592495 5446173 2673777 2734480 7266272 8180653 12108956 12590912 X 958575 -39331 -4863 X false true X true true true X 2032008 2394846 3511167 3131251 3038961 14108233 0 0 2032008 2394846 3511167 3131251 3038961 14108233 1191798 12916435 19488 96748 83570 106298 93284 399388 0 19335 15261 392383 42442 38592 508013 15015634 22743748 0.8602 0.9316 X 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; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1961665 7713 -12690 44802 1911886 1991836 7525 -18680 19016 1961665 1858927 105201 53861 26153 1991836 1682121 187190 43224 53608 1858927 1657650 9532 23924 8985 1682121 0.0 1.0 0.0 false false 747707 747707 19263121 10792543 8470578 3351677 2975591 376086 620141 516467 103674 9698045 Deposits and annuity obligations 43277 43277 6665958 -39331 102687 63356 6602602 1576329 1576329 8178931 5751577 107550 107550 5644027 1576329 1576329 7220356 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 true true true true true true true false false false false false false false false true false true 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. true Scholarships 210 1576329 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. 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. A Raleigh County Building Commission 556000389 2010-07-14 7500000 Refinancing of 2004 bond false false false A 4251523 7500000 22826 645653 6831521 2010 true false true true A false false false false 0.0 0.0 0.0 false false true A false false true false false false false false true A true Dr Daniel Anderson Family member of Michael Rowe, CFO/Treasurer, VP of Business 107033 Compensation false Michael Rowe Family member of Dr. Daniel Anderson, President 80167 Compensation false Rosalie Anderson Family member of Daniel Anderson, President & Michael Rowe, CFO/Treasurer, VP of Business 44922 Compensation false X 2 101573 Selling cost 0 false true false Schedule M, Part I The number of contributions represent the number of contributions received, not the number of items donated. 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; Appalachian Bible Fellowship Inc 161 College Drive Mount Hope WV 25880 273560790 Provide Bible training for children and Christian young people and adults WV 501(c)(3) 1 NA false false false false false false false false false false false false false false false false false false false false