AFRICAN BIBLE COLLEGES INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- AFRICAN BIBLE COLLEGES INC (EIN 64-0592533)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-04-23
- IRS object ID
- 202521139349302012
- Schema version
- 2023v6.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-04-23T17:53:19-05:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 640903390 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GRANTHAMPOOLE PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1062 HIGHLAND COLONY PKY STE 201 | AddressLine1Txt |
| City | RIDGELAND | CityNm |
| State Abbreviation | MS | StateAbbreviationCd |
| ZIP | 39157 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 640592533 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AFRICAN BIBLE COLLEGES INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | AFRI | BusinessNameControlTxt |
| Phone | 6019221962 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 103 | AddressLine1Txt |
| City | CLINTON | CityNm |
| State Abbreviation | MS | StateAbbreviationCd |
| ZIP | 39060 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LEE SONIUS | PersonNm |
| Person Title | PRESIDENT/CEO | PersonTitleTxt |
| Phone | 6019221962 | PhoneNum |
| Signature | 2025-04-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KAREN WAGNER CPA | PreparerPersonNm |
| PTIN | P00257146 | PTIN |
| Phone | 6014992400 | PhoneNum |
| Preparation | 2025-04-09 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | LEE SONIUS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 103 | AddressLine1Txt |
| City | CLINTON | CityNm |
| State Abbreviation | MS | StateAbbreviationCd |
| ZIP | 39060 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,962,406 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | AFRICANBIBLECOLLEGES.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1976 | FormationYr |
| Legal Domicile State | MS | LegalDomicileStateCd |
| Activity Or Mission | EDUCATE, TRAIN AND EQUIP RELIGIOUS TEACHERS AND PREACHERS | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 16 | TotalEmployeeCnt |
| Total Volunteers | 125 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $3,748,406 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,389,022 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $16,694 | PYInvestmentIncomeAmt |
| CY Investment Income | $100,723 | CYInvestmentIncomeAmt |
| PY Other Revenue | $62,418 | PYOtherRevenueAmt |
| CY Other Revenue | $216,213 | CYOtherRevenueAmt |
| PY Total Revenue | $3,827,518 | PYTotalRevenueAmt |
| CY Total Revenue | $2,705,958 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,015,536 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,005,408 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $126,016 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,603,994 | PYOtherExpensesAmt |
| CY Other Expenses | $2,022,315 | CYOtherExpensesAmt |
| PY Total Expenses | $3,619,530 | PYTotalExpensesAmt |
| CY Total Expenses | $3,027,723 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $207,988 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$321,765 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,935,841 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,732,670 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $269,878 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $236,449 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,665,963 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,496,221 | NetAssetsOrFundBalancesEOYAmt |
| Mission | EDUCATE, TRAIN AND EQUIP RELIGIOUS TEACHERS AND PREACHERS | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $2,387,207 | ExpenseAmt |
| Desc | EDUCATE, 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 | $2,387,207 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | Yes (1) | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 20 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 16 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | 0 | Form8899Filedind |
| Form1098 C Filed | 0 | Form1098CFiledInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | 0 | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | THOMAS KAY | PersonNm |
| Phone | 6019221962 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 103 | AddressLine1Txt |
| City | CLINTON | CityNm |
| State Abbreviation | MS | StateAbbreviationCd |
| ZIP | 39069 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| NELL CHINCHEN | ||||||
| CO-FOUNDER | 40.00 | Yes (X) | $42,289 | $0 | $8,250 | |
| ROB FUTRAL | ||||||
| INTERIM EXECUTIVE DIRECTOR | 40.00 | Yes (X) | $57,000 | $0 | $48,000 | Yes (X) |
| THOMAS KAY JR | ||||||
| CHAIRMAN | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| MARK D LINSZ | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JAMES L MOORE | ||||||
| DIRECTOR EMERITUS | 2.00 | Yes (X) | $0 | $0 | $0 | |
| COREY CONKRIGHT | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DR W WILSON BENTON JR | ||||||
| DIRECTOR EMERITUS | 2.00 | Yes (X) | $0 | $0 | $0 | |
| MARK BAIRD | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| REV DR SHELTON SANFORD | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| PALMER CHINCHEN | ||||||
| DIRECTOR/CHANCELLOR | 40.00 | Yes (X) | $0 | $0 | $0 | |
| LEE SONIUS | ||||||
| PRESIDENT/CEO | 40.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $99,289 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $56,250 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| KURT SCHIMKE | |||||
| 14860 COUNTY RD 35 | KARVAL | CO | 80823 | MISSIONARY | $149,797 |
| REBECCA CHINCHEN | |||||
| 401 CHESTNUT STREET SUITE 200 | CHATTANOOGA | TN | 37402 | MISSIONARY | $120,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $2,389,022 | AllOtherContributionsAmt |
| Total Contributions | $2,389,022 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $70,960 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $70,960 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,286,211 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,256,448 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $29,763 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $29,763 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $29,763 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | REIMBURSED EXPENSES | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $216,213 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $216,213 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $216,213 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,705,958 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $316,936 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,005,408 | TotalAmt |
| Program Services | $827,555 | ProgramServicesAmt |
| Management And General | $177,853 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,984 | TotalAmt |
| Program Services | $4,264 | ProgramServicesAmt |
| Management And General | $34,720 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,441 | TotalAmt |
| Management And General | $22,441 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,100 | TotalAmt |
| Program Services | $2,050 | ProgramServicesAmt |
| Management And General | $1,050 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $140,540 | TotalAmt |
| Program Services | $47,547 | ProgramServicesAmt |
| Management And General | $92,993 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,141 | TotalAmt |
| Management And General | $46,141 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $77,176 | TotalAmt |
| Program Services | $32,316 | ProgramServicesAmt |
| Management And General | $44,860 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,159 | TotalAmt |
| Management And General | $10,159 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,588 | TotalAmt |
| Management And General | $10,588 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,749 | TotalAmt |
| Program Services | $7,421 | ProgramServicesAmt |
| Management And General | $8,328 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| SUPPORT TO BIBLE COLLEG | $1,050,769 | $1,050,769 | ||
| PROGRAM SUPPORT FOR MIS | $390,860 | $390,860 | ||
| ADMINISTRATIVE COSTS/FE | $161,657 | $35,641 | $126,016 | |
| DUES & SUBSCRIPTIONS | $28,879 | $12,623 | $16,256 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,272 | TotalAmt |
| Program Services | $11,802 | ProgramServicesAmt |
| Management And General | $13,470 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,027,723 | TotalAmt |
| Program Services | $2,387,207 | ProgramServicesAmt |
| Management And General | $514,500 | ManagementAndGeneralAmt |
| Fundraising | $126,016 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $153,560 | BOYAmt |
| EOY | $267,262 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,713 | BOYAmt |
| EOY | $19,642 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $403,171 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $89,142 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $324,617 | BOYAmt |
| EOY | $314,029 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,432,220 | BOYAmt |
| EOY | $2,130,162 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,731 | BOYAmt |
| EOY | $1,575 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,935,841 | BOYAmt |
| EOY | $2,732,670 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,746 | BOYAmt |
| EOY | $25,020 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $223,132 | BOYAmt |
| EOY | $211,429 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $269,878 | BOYAmt |
| EOY | $236,449 | 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 | $964,136 | BOYAmt |
| EOY | $485,344 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,701,827 | BOYAmt |
| EOY | $2,010,877 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,665,963 | BOYAmt |
| EOY | $2,496,221 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,935,841 | BOYAmt |
| EOY | $2,732,670 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$321,765 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $152,022 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $1 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
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 | $2,873,104 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,352,552 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,402,335 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,748,406 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,389,022 | CurrentTaxYearAmt |
| Total | $15,765,419 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,873,104 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,352,552 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,402,335 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,748,406 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,389,022 | CurrentTaxYearAmt |
| Total | $15,765,419 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $913,740 | SubstantialContributorsTotAmt |
| Public Support Total170 | $14,851,679 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $30,648 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $31,370 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $68,050 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $64,189 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $70,960 | CurrentTaxYearAmt |
| Total | $265,217 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $23,844 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $23,849 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $23,849 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $17,887 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $89,429 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $316,955 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $399,286 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $21,360 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $44,531 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $216,213 | CurrentTaxYearAmt |
| Total | $998,345 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $17,118,410 | TotalSupportAmt |
| Public Support CY170 | 0.86760 | PublicSupportCY170Pct |
| Public Support PY170 | 0.91710 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II | FormAndLineReferenceDesc |
| Explanation | AFRICAN 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
| 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
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $403,171 | OtherCostOrOtherBasisAmt |
| Depreciation | $89,142 | DepreciationAmt |
| Book Value | $314,029 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $314,029 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MARKETABLE SECURITIES | Desc |
| Book Value | $2,130,162 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $2,130,162 | TotalBookValueSecuritiesAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $2,835,540 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $152,022 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $1 | OtherRevenueAmt |
| Revenue Not Reported | $152,023 | RevenueNotReportedAmt |
| Revenue Subtotal | $2,683,517 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $22,441 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $22,441 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $2,705,958 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $3,005,282 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $3,005,282 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $22,441 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $22,441 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $3,027,723 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | FOOTNOTE 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, 2024 AND ACCORDINGLY, THERE IS NO LIABILITY FOR UNRECOGNIZED TAX BENEFITS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | ROUNDING 1. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | 0 | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | 0 | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE E, PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | THIS 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | SUB-SAHARAN AFRICA | RegionTxt |
| Offices | 3 | OfficesCnt |
| Employee | 0 | EmployeeCnt |
| Type Of Activities Conducted | PROGRAM SERVICES | TypeOfActivitiesConductedTxt |
| Specific Services Provided | RELIGIOUS EDUCATION | SpecificServicesProvidedTxt |
| Region Total Expenditures | $390,860 | RegionTotalExpendituresAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $390,860 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $390,860 | TotalSpentAmt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 2: | RELIGIOUS EDUCATION |
| PART 1, LINE 3 | ACTIVITIES PER REGION SUB - SAHARAN AFRICA EXPENDITURES: 390,860 INVESTMENTS: $0 |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | 0 | SubstantiationRequiredInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 1A | FormAndLineReferenceDesc |
| Explanation | NELL CHINCHEN RECEIVED A MINISTERIAL HOUSING ALLOWANCE. IT IS INCLUDED IN NONTAXABLE BENEFITS ON 990, PAGE 7. IT WAS $8,250. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | ORGANIZATION'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 15 | COMPENSATION PROCESS FOR OFFICERS: THE BOARD OF DIRECTORS EVALUATES COMPENSATION OF ALL EMPLOYEES ON AND ANNUAL BASIS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART VI, LINE 15A | COMPENSATION PROCESS FOR TOP OFFICIAL: THE BOARD OF DIRECTORS' SUBCOMMITTEE ON FINANCE AND ADMINISTRATION 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 XI, LINE 9: | ROUNDING 1. |
| FORM 990, PART XII, LINE 2C: | THE ORGANIZATION'S PROCESSES HAVE NOT CHANGED FROM THE PREVIOUS YEARS. |
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