APPALACHIAN BIBLE COLLEGE INC: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- APPALACHIAN BIBLE COLLEGE INC (EIN 55-0370901)
- Tax period
- 2018-06-01 to 2019-05-31
- Filed
- 2020-04-03
- IRS object ID
- 202030949349301103
- Schema version
- 2018v3.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule I
- Schedule K
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2020-04-03T11:15:49-05:00 | ReturnTs |
| Tax Period End | 2019-05-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 363990892 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Capin Crouse LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1330 Avenue of the Americas Suite | AddressLine1Txt |
| Address Line2 | 23A | AddressLine2Txt |
| City | New York | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10019 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2018-06-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 550370901 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Appalachian Bible College Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | APPA | BusinessNameControlTxt |
| Phone | 3048776428 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 161 College Drive | AddressLine1Txt |
| City | Mount Hope | CityNm |
| State Abbreviation | WV | StateAbbreviationCd |
| ZIP | 258809554 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Michael Rowe | PersonNm |
| Person Title | Treasurer | PersonTitleTxt |
| Phone | 3048776428 | PhoneNum |
| Signature | 2020-04-03 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Ted R Batson Jr | PreparerPersonNm |
| PTIN | P00721951 | PTIN |
| Phone | 2126530681 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 139.146.132.42 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-04-03 | IPDt |
| IP Tm | 12:15:37 | IPTm |
| IP Timezone | ED | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | B192CC0D102847318814F28D1D78F3A4F74CC717 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | E117D1998A1C73F162AF5E858A298B5D8A2FC7BA | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2020-09-23 17:36:50Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Michael Rowe | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 161 College Drive | AddressLine1Txt |
| City | Mount Hope | CityNm |
| State Abbreviation | WV | StateAbbreviationCd |
| ZIP | 258809554 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $6,758,820 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.abc.edu | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1954 | FormationYr |
| Legal Domicile State | WV | LegalDomicileStateCd |
| Activity Or Mission | Educate students through quality academics, Christ-like character, and Christian service. | ActivityOrMissionDesc |
| Voting Members Governing Body | 18 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 17 | VotingMembersIndependentCnt |
| Total Employee | 318 | TotalEmployeeCnt |
| Total Volunteers | 17 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,341,252 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,032,008 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $4,119,426 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $4,625,686 | CYProgramServiceRevenueAmt |
| PY Investment Income | $24,058 | PYInvestmentIncomeAmt |
| CY Investment Income | $431 | CYInvestmentIncomeAmt |
| PY Other Revenue | $37,346 | PYOtherRevenueAmt |
| CY Other Revenue | $40,712 | CYOtherRevenueAmt |
| PY Total Revenue | $6,522,082 | PYTotalRevenueAmt |
| CY Total Revenue | $6,698,837 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,139,206 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,072,835 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,248,025 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,758,454 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $115,618 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,979,109 | PYOtherExpensesAmt |
| CY Other Expenses | $2,991,257 | CYOtherExpensesAmt |
| PY Total Expenses | $9,366,340 | PYTotalExpensesAmt |
| CY Total Expenses | $6,822,546 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$2,844,258 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$123,709 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $12,051,248 | TotalAssetsBOYAmt |
| Total Assets EOY | $11,919,822 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $7,317,672 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $7,301,331 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $4,733,576 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,618,491 | NetAssetsOrFundBalancesEOYAmt |
| Mission | Serves the Christian community in the strengthening of local churches, educational programs promote responsible Christian character and maturity, and prepare graduates for vocational and volunteer church-related service. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $5,268,650 | ExpenseAmt |
| Grant | $1,072,835 | GrantAmt |
| Revenue | $4,647,359 | RevenueAmt |
| Desc | Appalachian Bible College operates 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. The college also operates an extension ministry that provides residential camps, retreats, and adventure activities to all age groups, serving about 5,000 guests annually. | Desc |
| Total Program Service Expenses | $5,268,650 | 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 |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | 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 | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| 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 With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| 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 | Yes (1) | 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 | 240 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 318 | 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 |
| 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 | 18 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 17 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | 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 | Yes (1) | 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
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Michael Rowe | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3048776428 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 161 College Drive | AddressLine1Txt |
| City | Mount Hope | CityNm |
| State Abbreviation | WV | StateAbbreviationCd |
| ZIP | 258809554 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| Dr Daniel Anderson | ||||||
| President | 40.00 | Yes (X) | Yes (X) | $42,706 | $0 | $63,433 |
| Dr TR Barker | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Steven D Brown | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| John D Cale Jr | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| William D Duncan | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| G Lane Ellis | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Mark Fast | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Dr Jerald Fisher | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Caleb S Frink | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Daniel Greear | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Clyde D Gwin | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Rev Van Marsceau | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Perry E McKinney | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Romie N Mundy | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Jesse L Smith | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Maureen S Van Den Berg | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Karen L Weatherholt | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Rev Joel A Wegner | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| David Childs | ||||||
| VP, Secretary | 40.00 | Yes (X) | $5,378 | $0 | $67,549 | |
| Michael Rowe | ||||||
| CFO/Treasurer, Acting VP Business | 40.00 | Yes (X) | $34,048 | $0 | $42,825 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $82,132 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $173,807 | 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
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Aladdin Food Management Systems LLC | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 16567 Collections Center Drive | AddressLine1Txt |
| City | Chicago | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60693 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | Food Service | ServicesDesc |
| Compensation | $670,058 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $12,441 | GovernmentGrantsAmt |
| All Other Contributions | $2,019,567 | AllOtherContributionsAmt |
| Noncash Contributions | $20,879 | NoncashContributionsAmt |
| Total Contributions | $2,032,008 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Tuition & Fees | 611310 | $2,475,008 | $2,475,008 |
| Auxiliary Enterprise | 611310 | $1,255,977 | $1,255,977 |
| Extension Ministries | 611310 | $889,736 | $889,736 |
| Membership dues | 611310 | $4,965 | $4,965 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $4,625,686 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $449 | TotalRevenueColumnAmt |
| Exclusion | $449 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $19,039 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $19,039 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $19,039 | TotalRevenueColumnAmt |
| Exclusion | $19,039 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $5,360 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $5,378 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$18 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$18 | TotalRevenueColumnAmt |
| Exclusion | -$18 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $56,943 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $54,605 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,338 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,338 | RelatedOrExemptFuncIncomeAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $19,335 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $19,335 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $19,335 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,698,837 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,647,359 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $19,470 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,072,835 | TotalAmt |
| Program Services | $1,072,835 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $256,249 | TotalAmt |
| Program Services | $106,577 | ProgramServicesAmt |
| Management And General | $149,672 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,918,384 | TotalAmt |
| Program Services | $1,546,335 | ProgramServicesAmt |
| Management And General | $301,203 | ManagementAndGeneralAmt |
| Fundraising | $70,846 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $45,398 | TotalAmt |
| Program Services | $33,590 | ProgramServicesAmt |
| Management And General | $9,301 | ManagementAndGeneralAmt |
| Fundraising | $2,507 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $379,218 | TotalAmt |
| Program Services | $330,433 | ProgramServicesAmt |
| Management And General | $27,874 | ManagementAndGeneralAmt |
| Fundraising | $20,911 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $159,205 | TotalAmt |
| Program Services | $99,370 | ProgramServicesAmt |
| Management And General | $54,063 | ManagementAndGeneralAmt |
| Fundraising | $5,772 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,298 | TotalAmt |
| Management And General | $60,298 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,469 | TotalAmt |
| Management And General | $18,469 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,019 | TotalAmt |
| Program Services | $19,019 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $295,261 | TotalAmt |
| Program Services | $204,929 | ProgramServicesAmt |
| Management And General | $77,148 | ManagementAndGeneralAmt |
| Fundraising | $13,184 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $342,421 | TotalAmt |
| Program Services | $253,529 | ProgramServicesAmt |
| Management And General | $88,892 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $90,004 | TotalAmt |
| Program Services | $69,883 | ProgramServicesAmt |
| Management And General | $20,022 | ManagementAndGeneralAmt |
| Fundraising | $99 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,891 | TotalAmt |
| Program Services | $20,141 | ProgramServicesAmt |
| Management And General | $750 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $396,653 | TotalAmt |
| Program Services | $159,957 | ProgramServicesAmt |
| Management And General | $236,696 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $565,750 | TotalAmt |
| Program Services | $468,799 | ProgramServicesAmt |
| Management And General | $94,669 | ManagementAndGeneralAmt |
| Fundraising | $2,282 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $128,255 | TotalAmt |
| Program Services | $2,000 | ProgramServicesAmt |
| Management And General | $126,255 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Food service costs | $681,332 | $681,332 | ||
| Dues and subscriptions | $41,961 | $40,103 | $1,858 | |
| Bad debt | $23,112 | $23,112 | ||
| Meals | $12,926 | $8,244 | $4,665 | $17 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $294,905 | TotalAmt |
| Program Services | $151,574 | ProgramServicesAmt |
| Management And General | $143,331 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,822,546 | TotalAmt |
| Program Services | $5,268,650 | ProgramServicesAmt |
| Management And General | $1,438,278 | ManagementAndGeneralAmt |
| Fundraising | $115,618 | FundraisingAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part X | Yes (X) | InfoInScheduleOPartXInd |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,198 | BOYAmt |
| EOY | $9,607 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $413,920 | BOYAmt |
| EOY | $304,410 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $346,327 | BOYAmt |
| EOY | $305,193 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,160 | BOYAmt |
| EOY | $7,507 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,037 | BOYAmt |
| EOY | $36,305 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $22,950,146 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $12,163,722 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,823,150 | BOYAmt |
| EOY | $10,786,424 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,878 | BOYAmt |
| EOY | $24,563 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $394,578 | BOYAmt |
| EOY | $445,813 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,051,248 | BOYAmt |
| EOY | $11,919,822 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $973,554 | BOYAmt |
| EOY | $1,006,647 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $212,086 | BOYAmt |
| EOY | $154,380 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,303,645 | BOYAmt |
| EOY | $4,977,631 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $762,222 | BOYAmt |
| EOY | $1,100,262 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $66,165 | BOYAmt |
| EOY | $62,411 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,317,672 | BOYAmt |
| EOY | $7,301,331 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,297,635 | BOYAmt |
| EOY | $2,100,280 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,435,941 | BOYAmt |
| EOY | $2,518,211 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,733,576 | BOYAmt |
| EOY | $4,618,491 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,051,248 | BOYAmt |
| EOY | $11,919,822 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$123,709 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $8,624 | 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) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,909,597 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,046,891 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,430,349 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,341,252 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,032,008 | CurrentTaxYearAmt |
| Total | $15,760,097 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,909,597 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,046,891 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,430,349 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,341,252 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,032,008 | CurrentTaxYearAmt |
| Total | $15,760,097 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $578,006 | SubstantialContributorsTotAmt |
| Public Support Total170 | $15,182,091 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,562 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,005 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $445 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $10,040 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $19,488 | CurrentTaxYearAmt |
| Total | $34,540 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,278 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,114 | CurrentTaxYearMinus3YearsAmt |
| Total | $6,392 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $11,148 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $33,170 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $41,788 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $18,377 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $19,335 | CurrentTaxYearAmt |
| Total | $123,818 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $15,924,847 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $21,472,258 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.95340 | PublicSupportCY170Pct |
| Public Support PY170 | 0.94560 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule A, Part II, Line 10, Explanation of Other Income: | Misc income - 2014 Amount: $ 11,148. 2015 Amount: $ 33,170. 2016 Amount: $ 41,788. 2017 Amount: $ 18,377. 2018 Amount: $ 19,335. |
| 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 B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,657,650 | BeginningYearBalanceAmt |
| Contributions | $9,532 | ContributionsAmt |
| Investment Earnings Or Losses | $23,924 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $8,985 | GrantsOrScholarshipsAmt |
| End Year Balance | $1,682,121 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,629,018 | BeginningYearBalanceAmt |
| Contributions | $10,267 | ContributionsAmt |
| Investment Earnings Or Losses | $56,360 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $37,995 | GrantsOrScholarshipsAmt |
| End Year Balance | $1,657,650 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,512,947 | BeginningYearBalanceAmt |
| Contributions | $87,000 | ContributionsAmt |
| Investment Earnings Or Losses | $45,071 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $16,000 | GrantsOrScholarshipsAmt |
| End Year Balance | $1,629,018 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,520,457 | BeginningYearBalanceAmt |
| Contributions | $10,000 | ContributionsAmt |
| Grants Or Scholarships | $17,510 | GrantsOrScholarshipsAmt |
| End Year Balance | $1,512,947 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,480,574 | BeginningYearBalanceAmt |
| Contributions | $37,996 | ContributionsAmt |
| Investment Earnings Or Losses | $32,332 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $35,445 | GrantsOrScholarshipsAmt |
| End Year Balance | $1,515,457 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 1.00000 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $747,707 | OtherCostOrOtherBasisAmt |
| Book Value | $747,707 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $18,802,970 | OtherCostOrOtherBasisAmt |
| Depreciation | $8,970,443 | DepreciationAmt |
| Book Value | $9,832,527 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,863,893 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,725,234 | DepreciationAmt |
| Book Value | $138,659 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $535,576 | OtherCostOrOtherBasisAmt |
| Depreciation | $468,045 | DepreciationAmt |
| Book Value | $67,531 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $10,786,424 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Deposits and annuity obligations | Desc |
| Amt | $62,411 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $62,411 | TotalLiabilityAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part V, Line 4: | FormAndLineReferenceDesc |
| Explanation | The College maintains approximately 23 donor-restricted funds whose purpose is to provide long-term support for its programs, primarily scholarships. Part V, lines 2a-2c: In accordance with the principles of FASB ASU 2016-14 (ASC 958), the organization has implemented required changes to its audited financial statements for the period ended 5/31/2019. To date, Schedule D has not been updated to reflect changes made by this standard. Thus, we have reported the revised net asset categories from the audited financial statements as follows on Form 990, Schedule D, Part V, Lines 2a-2c: Line 2a - Without donor restrictions Line 2b - With donor restrictions | ExplanationTxt |
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 | Yes (1) | 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 | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule E, Part I, Line 3 | Appalachian Bible College customarily draws a substantial percentage of its students nationwide or worldwide and follows a racially nondiscriminatory policy. Its promotional activities and recruiting efforts in each geographic area are reasonably designed to inform students of all racial segments. The policy is published in the catalog available through the website. |
| Schedule E, Part I, Line 6 | 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. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Scholarships | GrantTypeTxt |
| Recipient | 167 | RecipientCnt |
| Cash Grant | $1,072,835 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | Appalachian Bible College awards various scholarships to students for the purpose of assisting with tuition and related college expenses. Students must meet eligibility requirements before funds are awarded. Awards are applied directly to student accounts. | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Raleigh County Building Commission | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 556000389 | BondIssuerEIN |
| Bond Issued | 2010-07-14 | BondIssuedDt |
| Issue Price | $7,500,000 | IssuePriceAmt |
| Purpose | Refinancing | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $2,170,005 | RetiredAmt |
| Total Proceeds | $7,500,000 | TotalProceedsAmt |
| Issuance Costs From Proceeds | $22,826 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $645,653 | CapitalExpendituresAmt |
| Other Spent Proceeds | $6,831,521 | OtherSpentProceedsAmt |
| Substantial Completion | 2010 | SubstantialCompletionYr |
| Refunding Tax Exempt Bonds | Yes (1) | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | 0 | RefundingTaxableBondsInd |
| Final Allocation Made | Yes (1) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (1) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | 0 | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | 0 | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | 0 | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (1) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (1) | ProceduresCorrectiveActionInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 1 | 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, Section A, line 2 | Dr. Daniel Anderson, President and Michael Rowe, CFO/Treasurer, Acting VP for Business have a family relationship. |
| Form 990, Part VI, Section B, line 11b | Form 990 is prepared by an independent CPA firm and reviewed in detail by the Audit Committee. The Committee notifies the Board of Directors that it has been reviewed and it is available upon request by any of the other Board members prior to filing with the IRS. |
| Form 990, Part VI, Section B, line 12c | 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, Section B, line 15 | The Personnel Academic Committee of the board reviews the President's compensation. Comparability data is used and this process is documented in the minutes. 15b - 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, Section C, line 19 | 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 X, Lines 27-29: | In accordance with the principles of FASB ASU 2016-14 (ASC 958), the organization has implemented required changes to its audited financial statements for the period ended 5/31/2019. The 2018 Form 990 and its associated schedules have not been updated to reflect changes made by this standard. Thus, we have reported the revised net asset categories from the audited financial statements as follows on Form 990, Part X, Lines 27-29: Line 27 - Net assets without donor restrictions $2,100,280 Line 29 - Net assets with donor restrictions $2,518,211 Total net assets $4,618,491 |
| Form 990, Part XI, line 9: | Change in cash surrender value of life insurance 4,870. Change in value of annuities 3,754. |
| Form 990, Part XII, Line 2c: | The organization's Audit Committee of the Board assumes responsibility for oversight of the audit of its financial statements and selection of its independent accountant. This process has not changed since the prior year. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Appalachian Bible Fellowship Inc | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 161 College Drive | AddressLine1Txt |
| City | Mount Hope | CityNm |
| State Abbreviation | WV | StateAbbreviationCd |
| ZIP | 25880 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 273560790 | EIN |
| Primary Activities | Provide Bible training for children and Christian young people and adults | PrimaryActivitiesTxt |
| Legal Domicile State | WV | LegalDomicileStateCd |
| Exempt Code Section | 501(c)(3) | ExemptCodeSectionTxt |
| Public Charity Status | Line 1 | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |