TRINITY COLLEGE OF THE BIBLE: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
TRINITY COLLEGE OF THE BIBLE (EIN 34-1037893)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-05-14
IRS object ID
202511349349312951
Schema version
2024v5.0
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)
Return2025-05-14T19:22:50-04:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN621744375PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1JAMES TAX SERVICE INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1629 TENNESSEE AVEAddressLine1Txt
CityETOWAHCityNm
State AbbreviationTNStateAbbreviationCd
ZIP373311303ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN341037893EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1TRINITY COLLEGE OF THE BIBLEBusinessNameLine1Txt
Business Name Line2AND THEOLOGICAL SEMINARYBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlTRINBusinessNameControlTxt
Phone8126023320PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line120 NW 3RD STAddressLine1Txt
CityEVANSVILLECityNm
State AbbreviationINStateAbbreviationCd
ZIP47708ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCYNTHIA JAMESPersonNm
Person TitleCEOPersonTitleTxt
Phone8126023320PhoneNum
Signature2025-05-14SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKIMBERLEY FARRISPreparerPersonNm
PTINP00206651PTIN
Phone4232637613PhoneNum
Preparation2025-05-14PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDR HAROLD F HUNTERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line16522 RIVERVIEW DRAddressLine1Txt
CityNEWBURGHCityNm
State AbbreviationINStateAbbreviationCd
ZIP47630ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,592,066GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.TRINITYSEM.EDUWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1969FormationYr
Legal Domicile StateINLegalDomicileStateCd
Activity Or MissionTRINITY EQUIPS MEN AND WOMEN WITH A CHRISTIAN WORLD VIEW OF LEADERSHIP AND SERVICE IN LIFE, WORK AND MINSITRY THROUGH DISTANCE EDUCATION THAT ENCOURAGES PROFESSIONAL AND ACADEMIC EXCELLENCE.ActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee15TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$147,612PYContributionsGrantsAmt
CY Contributions Grants$182,007CYContributionsGrantsAmt
PY Program Service Revenue$1,338,102PYProgramServiceRevenueAmt
CY Program Service Revenue$1,410,059CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$1,485,714PYTotalRevenueAmt
CY Total Revenue$1,592,066CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$683,681PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$701,056CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$627,551PYOtherExpensesAmt
CY Other Expenses$519,368CYOtherExpensesAmt
PY Total Expenses$1,311,232PYTotalExpensesAmt
CY Total Expenses$1,220,424CYTotalExpensesAmt
PY Revenues Less Expenses$174,482PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$371,642CYRevenuesLessExpensesAmt
Total Assets BOY$2,628,679TotalAssetsBOYAmt
Total Assets EOY$2,816,250TotalAssetsEOYAmt
Total Liabilities BOY$2,759,337TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,659,330TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$130,658NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$156,920NetAssetsOrFundBalancesEOYAmt
MissionTRINITY EQUIPS MEN AND WOMEN WITH A CHRISTIAN WORLD VIEW OF LEADERSHIP AND SERVICE IN LIFE, WORK AND MINSITRY THROUGH DISTANCE EDUCATION THAT ENCOURAGES PROFESSIONAL AND ACADEMIC EXCELLENCE.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$975,751ExpenseAmt
Revenue$1,410,059RevenueAmt
DescTHE PRIMARY EXEMPT PURPOSE OF THE ORGANIZATION IS TO PROVIDE BIBLICALLY- CASED, DISTRIBUTED, DISPERSED RESIDENCY UNDERGRADUATE, GRADUATE, POST- GRADUATE EDUCATION IN THEOLOGY, COUNSELING, MINISTRY AND RELATED FIELDS FOR SELF-DIRECTED LEARNERS TO ENHANCE THEIR SERVICE TO THE RELIGIOUS AND GLOBAL COMMUNITY AND TO FOSTER LIFELONG LEARNING AND INQUIRY.Desc
Total Program Service Expenses$975,751TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredfalseScheduleORequiredInd
IRP Document17IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee15EmployeeCnt
Employment Tax Returns FiledfalseEmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members4GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJAMES TAX SERVICE INCPersonNm
Phone4232637613PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1629 TENNESSEE AVENUEAddressLine1Txt
CityETOWAHCityNm
State AbbreviationTNStateAbbreviationCd
ZIP37331ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
DR HAROLD F HUNTER
CHAIRMANYes (X)$0$0$0
DR CHRISTOPHER B HUNTER
PRESIDENTYes (X)$0$0$0
CYNTHIA JAMES
CEOYes (X)$0$0$0
MICHELLE NOBLE
VP OF IAYes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$182,007AllOtherContributionsAmt
Total Contributions$182,007TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION / FEE REVENUE611600$1,409,574$1,409,574
OTHER REVENUE611600$485$485
FieldValueIRS element (for citing)
Total Program Service Revenue$1,410,059TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,592,066TotalRevenueColumnAmt
Related Or Exempt Func Income$1,410,059RelatedOrExemptFuncIncomeAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$583,240TotalAmt
Program Services$464,456ProgramServicesAmt
Management And General$118,784ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$83,124TotalAmt
Program Services$83,124ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$34,692TotalAmt
Program Services$34,692ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$31,464TotalAmt
Management And General$31,464ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$120TotalAmt
Management And General$120ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$3,379TotalAmt
Program Services$3,379ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$14,052TotalAmt
Program Services$11,726ProgramServicesAmt
Management And General$2,326ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$125,711TotalAmt
Program Services$125,711ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$179,010TotalAmt
Program Services$179,010ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$677TotalAmt
Program Services$677ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$160TotalAmt
Program Services$160ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$47,879TotalAmt
Management And General$47,879ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$1,075TotalAmt
Program Services$1,075ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$13,527TotalAmt
Program Services$8,214ProgramServicesAmt
Management And General$5,313ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
CONTRACT EMPLOYEE$38,674$38,674
BK & CC CHARGES$31,785$31,785
CRUSADES EXPENSES$21,036$21,036
RENTAL EXPENSE$6,919$6,919

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$3,900TotalAmt
Program Services$3,817ProgramServicesAmt
Management And General$83ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,220,424TotalAmt
Program Services$975,751ProgramServicesAmt
Management And General$244,673ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY-$23,500BOYAmt
EOY$15,850EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$2,645,157BOYAmt
EOY$2,794,453EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$1,832BOYAmt
EOY$1,832EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$173,251LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$169,136LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$5,190BOYAmt
EOY$4,115EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,628,679BOYAmt
EOY$2,816,250EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$3,401BOYAmt
EOY$4,000EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$2,755,936BOYAmt
EOY$2,655,330EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,759,337BOYAmt
EOY$2,659,330EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY-$130,658BOYAmt
EOY$156,920EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$130,658BOYAmt
EOY$156,920EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,628,679BOYAmt
EOY$2,816,250EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$371,642ReconcilationRevenueExpnssAmt
Prior Period Adjustments-$84,064PriorPeriodAdjustmentsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$154,501OtherCostOrOtherBasisAmt
Depreciation$150,386DepreciationAmt
Book Value$4,115BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$18,750OtherCostOrOtherBasisAmt
Depreciation$18,750DepreciationAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$4,115TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11BNO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 12CTHE ORGANIZATION REQUIRES EACH INDIVIDUAL TO FILL OUT DISCLOSE FORM ANNUAL LY. THEN THE ACTIVITIES ARE MONITORED
FORM 990, PAGE 6, PART VI, LINE 15ATHE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS MEETS ANNUALLY ( OR MORE REGULARLY IF NEEDED )TO REVIEW THE PERFORMANCE AND COMPENSATION OF THE PR ESIDENT, USING BOTH INTERNAL AND EXTERNAL DATA, AND SETS OF COMPENSATION O F THE PRESIDENT
FORM 990, PAGE 6, PART VI, LINE 15BTHE PRESIDENT REVIEWS THE PERFORMANCE OF THE OFFICERS AND KEY EMPLOYEES US ING BOTH INTERNAL AND EXTERNAL DATA, SETS THE COMPENSATION FOR THESE EMPLO YEES AS IS CONSISTENT WITH THE ORGANIZATIONS BY-LAWS. AS NEEDED THE PRESID ENT WILL DISCUSS PERTINENT INFORMATION WITH THE EXECUTIVE COMMITTEE OF THE BOARD AND/OR THE FULL BOARD.
FORM 990, PAGE 6, PART VI, LINE 19THE ORGANIZATION MAKES THESE DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUES T.
FORM 990, PART XI, LINE 9ADJUSTMENTS MADE FOR PENALTIES & INTEREST.

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