AFRICAN BIBLE COLLEGES INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
AFRICAN BIBLE COLLEGES INC (EIN 64-0592533)
Tax period
2022-07-01 to 2023-06-30
Filed
2024-04-22
IRS object ID
202441139349300014
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 ReturnHeader

FieldValueIRS element (for citing)
Return2024-04-22T07:48:01-05:00ReturnTs
Tax Period End2023-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN640903390PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1GRANTHAMPOOLE PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11062 HIGHLAND COLONY PKY STE 201AddressLine1Txt
CityRIDGELANDCityNm
State AbbreviationMSStateAbbreviationCd
ZIP39157ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN640592533EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AFRICAN BIBLE COLLEGES INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlAFRIBusinessNameControlTxt
Phone6019221962PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 103AddressLine1Txt
CityCLINTONCityNm
State AbbreviationMSStateAbbreviationCd
ZIP39060ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonTHOMAS KAYPersonNm
Person TitleCHAIRMANPersonTitleTxt
Phone6019221962PhoneNum
Signature2024-03-04SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstTHOMASPersonFirstNm
Person LastKAYPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKAREN WAGNER CPAPreparerPersonNm
PTINP00257146PTIN
Phone6014992400PhoneNum
Preparation2024-03-04PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerTHOMAS KAYPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 103AddressLine1Txt
CityCLINTONCityNm
State AbbreviationMSStateAbbreviationCd
ZIP39060ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$4,795,242GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressAFRICANBIBLECOLLEGES.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1976FormationYr
Legal Domicile StateMSLegalDomicileStateCd
Activity Or MissionEDUCATE, TRAIN AND EQUIP RELIGIOUS TEACHERS AND PREACHERSActivityOrMissionDesc
Voting Members Governing Body11VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee19TotalEmployeeCnt
Total Volunteers125TotalVolunteersCnt
Total Gross UBI$17,887TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$3,402,335PYContributionsGrantsAmt
CY Contributions Grants$3,748,406CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$167,703PYInvestmentIncomeAmt
CY Investment Income$16,694CYInvestmentIncomeAmt
PY Other Revenue$45,209PYOtherRevenueAmt
CY Other Revenue$62,418CYOtherRevenueAmt
PY Total Revenue$3,615,247PYTotalRevenueAmt
CY Total Revenue$3,827,518CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$480,965PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,015,536CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$174,261CYTotalFundraisingExpenseAmt
PY Other Expenses$2,994,304PYOtherExpensesAmt
CY Other Expenses$2,603,994CYOtherExpensesAmt
PY Total Expenses$3,475,269PYTotalExpensesAmt
CY Total Expenses$3,619,530CYTotalExpensesAmt
PY Revenues Less Expenses$139,978PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$207,988CYRevenuesLessExpensesAmt
Total Assets BOY$2,795,358TotalAssetsBOYAmt
Total Assets EOY$2,935,841TotalAssetsEOYAmt
Total Liabilities BOY$496,847TotalLiabilitiesBOYAmt
Total Liabilities EOY$269,878TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,298,511NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,665,963NetAssetsOrFundBalancesEOYAmt
MissionEDUCATE, TRAIN AND EQUIP RELIGIOUS TEACHERS AND PREACHERSMissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$2,267,476ExpenseAmt
DescEDUCATE, TRAIN AND EQUIP RELIGIOUS TEACHERS AND PREACHERS IN YEPEKA, LIBERIA, LILONGWE, MALAWI, UGANDA, AND AFRICA SO THAT THEY MAY IN TURN TEACH AND TRAIN OTHERS.Desc
Total Program Service Expenses$2,267,476TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign OfficeYes (1)ForeignOfficeInd
Foreign ActivitiesYes (1)ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org MemYes (1)BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document19IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee19EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Form8899 Filedind0Form8899Filedind
Form1098 C Filed0Form1098CFiledInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members11GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc0RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonTHOMAS KAYPersonNm
Phone6019221962PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 103AddressLine1Txt
CityCLINTONCityNm
State AbbreviationMSStateAbbreviationCd
ZIP39069ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
NELL CHINCHEN
CO-FOUNDER40.00Yes (X)$44,743$0$9,000
ROB FUTRAL
INTERIM EXECUTIVE DIRECTOR40.00Yes (X)$0$0$0Yes (X)
THOMAS KAY JR
CHAIRMAN5.00Yes (X)$0$0$0Yes (X)
MARK D LINSZ
DIRECTOR2.00Yes (X)$0$0$0
JAMES L MOORE
DIRECTOR2.00Yes (X)$0$0$0
COREY CONKRIGHT
DIRECTOR2.00Yes (X)$0$0$0
DR W WILSON BENTON JR
DIRECTOR EMERITUS2.00Yes (X)$0$0$0
MARK BAIRD
DIRECTOR2.00Yes (X)$0$0$0
REV DR SHELTON SANFORD
DIRECTOR2.00Yes (X)$0$0$0
TIMOTHY KAY
VICE PRESIDENT40.00Yes (X)$147,896$0$0Yes (X)
PALMER CHINCHEN
DIRECTOR/CHANCELLOR40.00Yes (X)$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$192,639TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$9,000TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1KURT SCHIMKEBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line114860 COUNTY RD 35AddressLine1Txt
CityKARVALCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80823ZIPCd
FieldValueIRS element (for citing)
ServicesMISSIONARYServicesDesc
Compensation$175,983CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
All Other Contributions$3,748,406AllOtherContributionsAmt
Total Contributions$3,748,406TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$64,189TotalRevenueColumnAmt
Related Or Exempt Func Income$64,189RelatedOrExemptFuncIncomeAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$17,887RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$0RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$17,887RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$17,887TotalRevenueColumnAmt
Unrelated Business Revenue$17,887UnrelatedBusinessRevenueAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$920,229SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$967,724SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$47,495SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$47,495TotalRevenueColumnAmt
Related Or Exempt Func Income-$47,495RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescREIMBURSED EXPENSESDesc
Business900099BusinessCd
Total Revenue Column$44,531TotalRevenueColumnAmt
Related Or Exempt Func Income$44,531RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$44,531OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,827,518TotalRevenueColumnAmt
Related Or Exempt Func Income$61,225RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$17,887UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,015,536TotalAmt
Program Services$346,437ProgramServicesAmt
Management And General$669,099ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$53,050TotalAmt
Management And General$53,050ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$24,031TotalAmt
Management And General$24,031ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$282,394TotalAmt
Program Services$170,423ProgramServicesAmt
Management And General$111,971ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$63,637TotalAmt
Management And General$63,637ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$96,879TotalAmt
Program Services$41,405ProgramServicesAmt
Management And General$55,474ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$16,473TotalAmt
Management And General$16,473ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$10,588TotalAmt
Management And General$10,588ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$10,395TotalAmt
Program Services$6,175ProgramServicesAmt
Management And General$4,220ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
PROGRAM EXPENSES$1,255,729$1,255,729
PROGRAM SUPPORT$511,920$434,504$77,416
ADMINISTRATIVE COSTS/FE$247,084$72,823$174,261
CONTRACT LABOR$21,915$11,726$10,189

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$9,899TotalAmt
Program Services$1,077ProgramServicesAmt
Management And General$8,822ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$3,619,530TotalAmt
Program Services$2,267,476ProgramServicesAmt
Management And General$1,177,793ManagementAndGeneralAmt
Fundraising$174,261FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$98,310BOYAmt
EOY$153,560EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$12,195BOYAmt
EOY$19,713EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$403,171LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$78,554LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$335,205BOYAmt
EOY$324,617EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$2,341,254BOYAmt
EOY$2,432,220EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$8,394BOYAmt
EOY$5,731EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,795,358BOYAmt
EOY$2,935,841EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$60,189BOYAmt
EOY$46,746EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$236,658BOYAmt
EOY$223,132EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$200,000BOYAmt
EOY$0EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$496,847BOYAmt
EOY$269,878EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$242,347BOYAmt
EOY$964,136EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,056,164BOYAmt
EOY$1,701,827EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,298,511BOYAmt
EOY$2,665,963EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,795,358BOYAmt
EOY$2,935,841EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$207,988ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$159,464NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,704,382CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,873,104CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,352,552CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,402,335CurrentTaxYearMinus1YearAmt
Current Tax Year$3,748,406CurrentTaxYearAmt
Total$16,080,779TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,704,382CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,873,104CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,352,552CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,402,335CurrentTaxYearMinus1YearAmt
Current Tax Year$3,748,406CurrentTaxYearAmt
Total$16,080,779TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$16,080,779PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$42,100CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$30,648CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$31,370CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$68,050CurrentTaxYearMinus1YearAmt
Current Tax Year$64,189CurrentTaxYearAmt
Total$236,357TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$23,849CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$23,844CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$23,849CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$23,849CurrentTaxYearMinus1YearAmt
Current Tax Year$17,887CurrentTaxYearAmt
Total$113,278TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$321,998CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$316,955CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$399,286CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$21,360CurrentTaxYearMinus1YearAmt
Current Tax Year$44,531CurrentTaxYearAmt
Total$1,104,130TotalAmt
FieldValueIRS element (for citing)
Total Support$17,534,544TotalSupportAmt
Public Support CY1700.91710PublicSupportCY170Pct
Public Support PY1700.87090PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferencePART IIFormAndLineReferenceDesc
ExplanationAFRICAN BIBLE COLLEGES, INC (ABC) RECEIVED ITS EXEMPTION AS A 501C3 FOR BIBLE COLLEGES IN AFRICA IN 1977. OVER THE YEARS THERE HAS BEEN GREAT PUBLIC SUPPORT FOR ABC. THEREFORE, ABC HAS COMPLETED PART II OF THIS SCHEDULE PER INSTRUCTIONS SO THAT IT COULD MEET THE SPECIAL RULE FOR SCHEDULE B AND REDUCE THE AMOUNT OF INDIVIDUAL CONTRIBUTIONS THAT WOULD NEED TO BE REPORTED.ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$403,171OtherCostOrOtherBasisAmt
Depreciation$78,554DepreciationAmt
Book Value$324,617BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$324,617TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescMARKETABLE SECURITIESDesc
Book Value$2,432,220BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$2,432,220TotalBookValueSecuritiesAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$3,962,951TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$159,464NetUnrealizedGainsInvstAmt
Revenue Not Reported$159,464RevenueNotReportedAmt
Revenue Subtotal$3,803,487RevenueSubtotalAmt
Investment Expenses Not Incld$24,031InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$24,031RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$3,827,518TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$3,595,499TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$3,595,499ExpensesSubtotalAmt
Investment Expenses Not Incld2$24,031InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$24,031ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$3,619,530TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationFOOTNOTE IN AUDIT REPORT: GAAP PROVIDES GUIDANCE ON UNCERTAINTY IN INCOME TAXES IN AN ENTITY'S FINANCIAL STATEMENTS, DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS AND DISCLOSURE. MANAGEMENT BELIEVES IT HAS NO MATERIAL UNCERTAIN TAX POSITION OR ANY RELATED PENALTIES AND INTEREST FOR THE YEAR ENDED JUNE 30, 2023 AND ACCORDINGLY, THERE IS NO LIABILITY FOR UNRECOGNIZED TAX BENEFITS.ExplanationTxt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media0PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd0GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE E, PART I, LINE 3FormAndLineReferenceDesc
ExplanationTHIS IS NOT CONSIDERED NECESSARY BECAUSE THE INSTITUTIONS SERVE THE CONTINENT OF AFRICA, AND CONSEQUENTLY, THE ENROLLMENT OF THE AFRICAN BIBLE COLLEGES IS ALMOST ENTIRELY BLACK.ExplanationTxt

Schedule F IRS990ScheduleF

Account Activities Outside US AccountActivitiesOutsideUSGrp

FieldValueIRS element (for citing)
RegionSUB-SAHARAN AFRICARegionTxt
Offices3OfficesCnt
Employee0EmployeeCnt
Type Of Activities ConductedPROGRAM SERVICESTypeOfActivitiesConductedTxt
Specific Services ProvidedRELIGIOUS EDUCATIONSpecificServicesProvidedTxt
Region Total Expenditures$511,920RegionTotalExpendituresAmt
FieldValueIRS element (for citing)
Subtotal Offices0SubtotalOfficesCnt
Subtotal Employees0SubtotalEmployeesCnt
Continuation Total Office0ContinuationTotalOfficeCnt
Continuation Total Employee0ContinuationTotalEmployeeCnt
Total Office0TotalOfficeCnt
Total Employee0TotalEmployeeCnt
Subtotal Spent$511,920SubtotalSpentAmt
Continuation Spent$0ContinuationSpentAmt
Total Spent$511,920TotalSpentAmt
Transfer To Foreign Corp0TransferToForeignCorpInd
Interest In Foreign Trust0InterestInForeignTrustInd
Foreign Corp Ownership0ForeignCorpOwnershipInd
Passive Foreign Investmest Co0PassiveForeignInvestmestCoInd
Foreign Partnership0ForeignPartnershipInd
Boycott Countries0BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART I, LINE 2:RELIGIOUS EDUCATION
PART III ACCOUNTING METHOD:
PART I, LINE 3ACTIVITIES PER REGION SUB - SAHARAN AFRICA EXPENDITURES: 511,920 INVESTMENTS: $0

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Housing Allowance Or ResidenceYes (X)HousingAllowanceOrResidenceInd
Written Policy Ref T And E ExpnssYes (1)WrittenPolicyRefTAndEExpnssInd
Substantiation Required0SubstantiationRequiredInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 1AFormAndLineReferenceDesc
ExplanationPAUL CHINCHEN RECEIVED MINISTERIAL HOUSING ALLOWANCE OF $25,000, SHOWN AS NONTAXABLE BENEFITS ON 990, PAGE 7. NELL CHINCHEN RECEIVED A HOUSING ALLOWANCE. IT IS INCLUDED IN NONTAXABLE BENEFITS ON 990, PAGE 7 AS WELL.ExplanationTxt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

FieldValueIRS element (for citing)
PersonPAUL CHINCHENPersonNm
FieldValueIRS element (for citing)
Relationship DescriptionPRESIDENT OF THE ORGANIZATIONRelationshipDescriptionTxt
Transaction$17,887TransactionAmt
TransactionRENT PAYMENTSTransactionDesc
Sharing Of Revenues0SharingOfRevenuesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2RELATED PARTY INFORMATION AMONG OFFICERS: PAUL CHINCHEN IS NELL CHINCHEN'S SON AND WAS PRESIDENT OF THE ORGANIZATION UNTIL HIS DEATH IN JULY 2022. BEGINNING IN JULY 2022, THOMAS KAY, SR AND TIMOTHY KAY ARE FATHER AND SON AND THEY ARE BOTH OFFICERS OF THE ORGANIZATION. THOMAS KAY SR IS CHAIRMAN AND TIMOTHY KAY IS VICE PRESIDENT.
FORM 990, PART VI, SECTION B, LINE 11BORGANIZATION'S PROCESS TO REVIEW FROM 990 COPY OF FORM 990 WAS PROVIDED TO THE ORGANIZATION PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 15COMPENSATION PROCESS FOR OFFICERS: THE BOARD OF DIRECTORS EVALUATES COMPENSATION OF ALL EMPLOYEES ON AND ANNUAL BASIS.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART VI, LINE 15ACOMPENSATION PROCESS FOR TOP OFFICIAL: THE BOARD OF DIRECTORS' SUBCOMMITTEE ON FINANCE AND ADMINSTRATION WILL DETERMINE, ADMINISTER AND HAVE OVERSIGHT OF THE COMPENSATION PACKAGE OF THE ORGANIZATION'S PRESIDENT/CHIEF EXECUTIVE. THE SUBCOMMITTEE'S DUTIES WILL INCLUDE A YEARLY EVALUATION OF THE PRESIDENT'S COMPENSATION. DURING THESE ANNUAL DELIBERATIONS, THE SUBCOMMITTEE WILL CONSIDER INPUT OBTAINED FROM OTHER BOARD MEMBERS, AND FROM OTHER INFORMED SOURCES AND LEADERS ENGAGED IN HIGHER CHRISTIAN EDUCATION.
FORM 990, PART XII, LINE 2C:THE ORGANIZATION'S PROCESSES HAVE NOT CHANGED FROM THE PREVIOUS YEARS.

Schedule R IRS990ScheduleR

FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth OrgYes (1)RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1PAUL CHINCHEN RENT PAYMENTS TO AFRICAN BIBLE COLLEGEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeJTransactionTypeTxt
Involved$17,887InvolvedAmt
Method Of Amount DeterminationFAIR MARKET VALUEMethodOfAmountDeterminationTxt

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