FAITH BAPTIST BIBLE COLLEGE: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization: FAITH BAPTIST BIBLE COLLEGE (EIN 47-0394397)
Tax period: 2018-07-01 to 2019-06-30
Filed: 2019-11-07
IRS object ID: 201903119349301670
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 J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2019-11-07T08:43:19-08:00	ReturnTs
Tax Period End	2019-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Delmar R Mohler CPA	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	2455 Scenic Valley Dr	AddressLine1Txt
City	West Des Moines	CityNm
State Abbreviation	IA	StateAbbreviationCd
ZIP	502657707	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2018-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	470394397	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Faith Baptist Bible College	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	FAIT	BusinessNameControlTxt
Phone	5159640601	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1900 NW Fourth Street	AddressLine1Txt
City	Ankeny	CityNm
State Abbreviation	IA	StateAbbreviationCd
ZIP	500232152	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Paul M Bray	PersonNm
Person Title	Vice President for Business and CFO	PersonTitleTxt
Phone	5159640601	PhoneNum
Signature	2019-11-07	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Delmar R Mohler CPA	PreparerPersonNm
PTIN	P00440403	PTIN
Phone	5152827250	PhoneNum
Preparation	2019-11-07	PreparationDt
Self Employed	Yes (X)	SelfEmployedInd

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	107.77.216.27	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2019-11-07	IPDt
IP Tm	08:42:59	IPTm
IP Timezone	PS	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	419EB8BC45E2C69D247502A5F6C5ABFD714A8A62	AtSubmissionCreationDeviceId
At Submission Filing Device Id	419EB8BC45E2C69D247502A5F6C5ABFD714A8A62	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2018	TaxYr
Build TS	2020-03-31 21:24:44Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	Jim Tillotson	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1900 NW Fourth Street	AddressLine1Txt
City	Ankeny	CityNm
State Abbreviation	IA	StateAbbreviationCd
ZIP	500232152	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$17,082,202	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	www.faith.edu	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1921	FormationYr
Legal Domicile State	IA	LegalDomicileStateCd
Activity Or Mission	Post secondary and graduate educational institution The mission of Faith Baptist Bible College and Theological Seminary is to provide an intensive biblical, vocational, and general education on the college and	ActivityOrMissionDesc
Voting Members Governing Body	17	VotingMembersGoverningBodyCnt
Voting Members Independent	17	VotingMembersIndependentCnt
Total Employee	305	TotalEmployeeCnt
Total Volunteers	75	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$1,148,235	PYContributionsGrantsAmt
CY Contributions Grants	$1,247,437	CYContributionsGrantsAmt
PY Program Service Revenue	$4,504,202	PYProgramServiceRevenueAmt
CY Program Service Revenue	$4,683,658	CYProgramServiceRevenueAmt
PY Investment Income	$554,520	PYInvestmentIncomeAmt
CY Investment Income	$726,306	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$6,206,957	PYTotalRevenueAmt
CY Total Revenue	$6,657,401	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$3,805,520	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$4,051,780	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$3,100	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$145,350	CYTotalFundraisingExpenseAmt
PY Other Expenses	$3,075,394	PYOtherExpensesAmt
CY Other Expenses	$3,548,829	CYOtherExpensesAmt
PY Total Expenses	$6,884,014	PYTotalExpensesAmt
CY Total Expenses	$7,600,609	CYTotalExpensesAmt
PY Revenues Less Expenses	-$677,057	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$943,208	CYRevenuesLessExpensesAmt
Total Assets BOY	$19,561,580	TotalAssetsBOYAmt
Total Assets EOY	$19,266,001	TotalAssetsEOYAmt
Total Liabilities BOY	$1,284,186	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,931,815	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$18,277,394	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$17,334,186	NetAssetsOrFundBalancesEOYAmt
Mission	Post secondary and graduate educational institution The mission of Faith Baptist Bible College and Theological Seminary is to provide an intensive biblical, vocational, and general education on the college and	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$3,116,014	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$1,866,617	RevenueAmt
Desc	Post secondary educational institution - College Students (Fall 2018-257); (Spring 2019 -249) The mission of Faith Baptist Bible College is to provide an intensive biblical, vocational, and general education on the college level with the goal of preparing students to minister effectively in Christian service through leadership positions in and through fundamental Baptist churches and other organizations of like convictions. Faith Baptist Theological Seminary exists to provide an advanced Biblical, theological, and ministerial education at the graduate level with the goal of preparing Bible expositors to serve effectively in Christian ministry through leadership positions within Baptist fundamentalism.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$333,494	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$297,092	RevenueAmt
Desc	Graduate education institution - Seminary Students (Fall 2017 - 33); (Spring 2018 - 39) The mission of Faith Baptist Theological Seminary is to provide an advanced Biblical, theological, and ministerial education at the graduate level with the goal of preparing Bible expositors to serve effectively in Christian ministry through leadership positions within Baptist fundamentalism.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$2,171,466	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$2,419,073	RevenueAmt
Desc	Auxiliary Operation The auxiliary operations provide essential services to support the college and seminary including residential housing, food services, a book store, and athletic activities in support of the students.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$5,620,974	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Temp Or Permanent Endowments	Yes (true)	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	Yes (true)	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	Yes (true)	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	false	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	52	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	305	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Form8899 Filedind	false	Form8899Filedind
Form1098 C Filed	false	Form1098CFiledInd
DAF Excess Business Holdings	false	DAFExcessBusinessHoldingsInd
Taxable Distributions	false	TaxableDistributionsInd
Distribution To Donor	false	DistributionToDonorInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	17	GoverningBodyVotingMembersCnt
Independent Voting Member	17	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	false	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Other Website	Yes (X)	OtherWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	Paul Bray	PersonNm
Phone	5159640601	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1900 NW Fourth Street	AddressLine1Txt
City	Ankeny	CityNm
State Abbreviation	IA	StateAbbreviationCd
ZIP	50023	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (24 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd
Bernie Augsburger
Director & Vice Chairman	3.00	Yes (X)	Yes (X)	$0	$0	$0
Roger Bishop
Director	3.00	Yes (X)		$0	$0	$0
Michael Blackstone
Director	3.00	Yes (X)		$0	$0	$0
Steven Bohn
Director & Secretary	3.00	Yes (X)	Yes (X)	$0	$0	$0
David Burman Jr
Director	3.00	Yes (X)		$0	$0	$0
Tim Capon
Director	3.00	Yes (X)		$0	$0	$0
John Cosaert
Director	3.00	Yes (X)		$0	$0	$0
Maurice L Dudney
Director	3.00	Yes (X)		$0	$0	$0
Kenneth R Hansen
Director	3.00	Yes (X)		$0	$0	$0
Dwight D LaPine
Director	3.00	Yes (X)		$0	$0	$0
Paul Mann
Director	3.00	Yes (X)		$0	$0	$0
Ivan Moore
Director	3.00	Yes (X)		$0	$0	$0
Patrick Odle
Director	3.00	Yes (X)		$0	$0	$0
James Randolph
Director & Chairman	3.00	Yes (X)	Yes (X)	$0	$0	$0
John Sauser
Director	3.00	Yes (X)		$0	$0	$0
Rick C Shrader
Director	3.00	Yes (X)		$0	$0	$0
Dan E Walker
Director	3.00	Yes (X)		$0	$0	$0
James R Tillotson
President	40.00		Yes (X)	$102,593	$0	$0	Yes (X)
Martin T Herron
EXECUTIVE VICE PRESIDENT	40.00		Yes (X)	$14,633	$0	$0
Daniel H Bjokne
Vice President	40.00		Yes (X)	$65,556	$0	$0
Mark L Davis
Vice President	40.00		Yes (X)	$60,451	$0	$0
Douglas E Brown
Dean of Seminary	40.00		Yes (X)	$57,929	$0	$0
Kenneth D Rathbun
Vice President, Academic Dean	40.00		Yes (X)	$65,195	$0	$0
Paul Bray
Vice President & CFO	40.00		Yes (X)	$68,056	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$434,413	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	Yes (true)	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$1,247,437	AllOtherContributionsAmt
Total Contributions	$1,247,437	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt	ExclusionExclusionAmt
Tuition and Fees	900099	$2,163,709	$0	$0
Auxiliary enterprises	611710	$2,419,073	$0	$0
Miscellaneous fees	900099	$108,837	$0	$0

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$7,961	TotalRevenueColumnAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$4,683,658	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$440,311	TotalRevenueColumnAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	-$440,311	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$11,591,418	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$10,424,801	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$1,166,617	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,166,617	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$1,166,617	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$6,657,401	TotalRevenueColumnAmt
Related Or Exempt Func Income	$4,683,658	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$726,306	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$434,413	TotalAmt
Program Services	$183,575	ProgramServicesAmt
Management And General	$185,282	ManagementAndGeneralAmt
Fundraising	$65,556	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$2,959,223	TotalAmt
Program Services	$2,536,095	ProgramServicesAmt
Management And General	$404,633	ManagementAndGeneralAmt
Fundraising	$18,495	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$658,144	TotalAmt
Program Services	$527,439	ProgramServicesAmt
Management And General	$114,405	ManagementAndGeneralAmt
Fundraising	$16,300	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$83,152	TotalAmt
Program Services	$55,714	ProgramServicesAmt
Management And General	$27,438	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$35,492	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$35,492	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$448,679	TotalAmt
Program Services	$368,932	ProgramServicesAmt
Management And General	$77,593	ManagementAndGeneralAmt
Fundraising	$2,154	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$128,165	TotalAmt
Program Services	$45,804	ProgramServicesAmt
Management And General	$80,888	ManagementAndGeneralAmt
Fundraising	$1,473	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$314,171	TotalAmt
Program Services	$150,498	ProgramServicesAmt
Management And General	$163,673	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$220,018	TotalAmt
Program Services	$168,845	ProgramServicesAmt
Management And General	$33,418	ManagementAndGeneralAmt
Fundraising	$17,755	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$282,378	TotalAmt
Program Services	$217,409	ProgramServicesAmt
Management And General	$64,969	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$19,117	TotalAmt
Program Services	$384	ProgramServicesAmt
Management And General	$18,733	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$481,578	TotalAmt
Program Services	$394,894	ProgramServicesAmt
Management And General	$86,684	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$103,911	TotalAmt
Program Services	$37,230	ProgramServicesAmt
Management And General	$66,681	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
Food purchases	$333,325	$333,325	$0	$0
Books and publications	$379,794	$358,387	$3,133	$18,274
Repairs and maintenance	$483,631	$51,289	$432,342	$0
Supplies and postage	$235,418	$191,154	$38,921	$5,343

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$7,600,609	TotalAmt
Program Services	$5,620,974	ProgramServicesAmt
Management And General	$1,834,285	ManagementAndGeneralAmt
Fundraising	$145,350	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$2,102,806	BOYAmt
EOY	$917,474	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$120,068	BOYAmt
EOY	$167,690	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$102,495	BOYAmt
EOY	$78,537	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$251,828	BOYAmt
EOY	$251,896	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$2,455	BOYAmt
EOY	$2,439	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$18,474,589	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$10,099,537	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$6,494,862	BOYAmt
EOY	$8,375,052	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$10,046,446	BOYAmt
EOY	$9,337,511	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$68,916	BOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$371,704	BOYAmt
EOY	$135,402	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$19,561,580	BOYAmt
EOY	$19,266,001	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$236,562	BOYAmt
EOY	$350,752	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
EOY	$500,000	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,047,624	BOYAmt
EOY	$1,081,063	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,284,186	BOYAmt
EOY	$1,931,815	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$12,983,505	BOYAmt
EOY	$12,252,679	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,421,459	BOYAmt
EOY	$1,184,780	EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,872,430	BOYAmt
EOY	$3,896,727	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$18,277,394	BOYAmt
EOY	$17,334,186	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$19,561,580	BOYAmt
EOY	$19,266,001	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$943,208	ReconcilationRevenueExpnssAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	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 (true)	AuditCommitteeInd
Federal Grant Audit Required	Yes (true)	FederalGrantAuditRequiredInd
Federal Grant Audit Performed	Yes (true)	FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School	Yes (X)	SchoolInd
Other Support Sum	$0	OtherSupportSumAmt
Public Support CY170	0	PublicSupportCY170Pct
Public Support Total509	$0	PublicSupportTotal509Amt
Public Support CY509	0	PublicSupportCY509Pct
Investment Income CY	0	InvestmentIncomeCYPct

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	$9,434,816	BeginningYearBalanceAmt
Contributions	$29,437	ContributionsAmt
Investment Earnings Or Losses	$698,983	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$573,764	GrantsOrScholarshipsAmt
End Year Balance	$9,589,472	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$9,397,182	BeginningYearBalanceAmt
Contributions	$41,148	ContributionsAmt
Investment Earnings Or Losses	$492,612	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$496,126	GrantsOrScholarshipsAmt
End Year Balance	$9,434,816	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$9,259,102	BeginningYearBalanceAmt
Contributions	$15,534	ContributionsAmt
Investment Earnings Or Losses	$631,708	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$509,162	GrantsOrScholarshipsAmt
End Year Balance	$9,397,182	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$8,694,416	BeginningYearBalanceAmt
Contributions	$1,197,180	ContributionsAmt
Investment Earnings Or Losses	-$189,252	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$443,242	GrantsOrScholarshipsAmt
End Year Balance	$9,259,102	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$9,036,642	BeginningYearBalanceAmt
Contributions	$29,357	ContributionsAmt
Investment Earnings Or Losses	$117,051	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$488,634	GrantsOrScholarshipsAmt
End Year Balance	$8,694,416	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.53330	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.40630	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.06040	TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org	false	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	false	EndowmentsHeldRelatedOrgInd

Land LandGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$0	InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis	$352,302	OtherCostOrOtherBasisAmt
Book Value	$352,302	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$12,447,379	OtherCostOrOtherBasisAmt
Depreciation	$5,654,839	DepreciationAmt
Book Value	$6,792,540	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$3,689,847	OtherCostOrOtherBasisAmt
Depreciation	$2,864,734	DepreciationAmt
Book Value	$825,113	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,985,061	OtherCostOrOtherBasisAmt
Depreciation	$1,579,964	DepreciationAmt
Book Value	$405,097	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$8,375,052	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDesc	Book ValueBookValueAmt
Beneficial interest in trusts held by others	$0
Bequest receivable	$135,402

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$135,402	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (6 entries)

DescDesc	AmtAmt
Deposits held for others	$35,916
Accrued expenses	$177,183
Charitable gift annuities payable	$189,939
Trust obligations	$142,345
Scholarships payable	$236,629
Deposits payable	$299,051

Field	Value	IRS element (for citing)
Total Liability	$1,081,063	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$6,657,401	TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal	$6,657,401	RevenueSubtotalAmt
Total Revenue Per Form990	$6,657,401	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$7,600,609	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$7,600,609	ExpensesSubtotalAmt
Total Expenses Per Form990	$7,600,609	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Pt V, Line 4	Endowment Funds are primarily held to fund student scholarships for undergraduate students as set forth in individual endowment fund agreements made with donors as the Endowment Funds were created. Generally student scholarships are granted out of investment earnings.
Pt XI, Line 2d	Net assets released from restrictions.

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (true)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (true)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	Yes (true)	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (true)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	Yes (true)	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (true)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (true)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	false	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	false	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	false	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	false	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	false	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	false	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	false	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	false	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	false	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (true)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Line 3	FormAndLineReferenceDesc
Explanation	The institution does not advertise in the newspaper nor are we involved in the broadcast media. Our nondiscrimation policy is clearly stated in our catalog. It states,"Faith Baptist Bible College admits qualified students who are personally committed to faith in Jesus Christ regardless of sex, race, color, national origin, or physical handicap." The institution does not advertise in the newpaper nor is it involved in the broadcast media. Its nonidscrimination policy is clearly stated in its catalog. It states, "Faith Baptist Bible College admits qualified students who are personally committed to faith in Jesus Christ regardless of sex, race, color, national origin, or physical handicap."	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Housing Allowance Or Residence	Yes (X)	HousingAllowanceOrResidenceInd
Written Policy Ref T And E Expnss	Yes (true)	WrittenPolicyRefTAndEExpnssInd
Substantiation Required	Yes (true)	SubstantiationRequiredInd
Compensation Committee	Yes (X)	CompensationCommitteeInd
Form990 Of Other Organizations	Yes (X)	Form990OfOtherOrganizationsInd
Written Employment Contract	Yes (X)	WrittenEmploymentContractInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	false	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	false	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	false	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	false	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	false	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	false	AnyNonFixedPaymentsInd
Initial Contract Exception	false	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (24 entries)

Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
Bernie Augsburger
$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
Roger Bishop
$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
Michael Blackstone
$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
Steven Bohn
$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
David Burman Jr
$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
Tim Capon
$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
John Cosaert
$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
Maurice L Dudney
$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
Kenneth R Hansen
$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
Dwight D LaPine
$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
Paul Mann
$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
Ivan Moore
$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
Patrick Odle
$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
James Randolph
$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
John Sauser
$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
Rick C Shrader
$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
Dan E Walker
$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
James R Tillotson
$102,593	$0	$0	$0	$0	$0	$0	$0	$0	$0	$102,593	$0	$0	$0
Martin T Herron
$14,633	$0	$0	$0	$0	$0	$0	$0	$0	$0	$14,633	$0	$0	$0
Daniel H Bjokne
$65,556	$0	$0	$0	$0	$0	$0	$0	$0	$0	$65,556	$0	$0	$0
Mark L Davis
$60,451	$0	$0	$0	$0	$0	$0	$0	$0	$0	$60,451	$0	$0	$0
Douglas E Brown
$57,929	$0	$0	$0	$0	$0	$0	$0	$0	$0	$57,929	$0	$0	$0
Kenneth D Rathbun
$65,195	$0	$0	$0	$0	$0	$0	$0	$0	$0	$65,195	$0	$0	$0
Paul Bray
$68,056	$0	$0	$0	$0	$0	$0	$0	$0	$0	$68,056	$0	$0	$0

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Pt I Line 1b	FormAndLineReferenceDesc
Explanation	Faith Baptist Bible College designates a Housing Allowance, as provided in 26 U.S. Code 107 - Rental value of parsonages, for qualified, ordained officers and professors of the Bible college and Seminary.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Pt VI, Line 11b	The Faith Baptist Bible College and Theological Seminiary IRS Form 990 is delivered to the members of its Board of Directors for their review prior to its being filed with the IRS. However, IRS Form 990, Schedule B, listing donors of $5,000.00 or more is not included in the copy delivered to the members of the Board of Directors.
Pt VI, Line 12c	The Faith Baptist Bible College and Theological Seminary Conflict of Interest Policy provides that annually each member of its Board of Directors and Officers shall complete and sign an Annual Statement with the Secretary of the Board of Directors acknowledging that they have received, read, and understand the Conflict of Interest Policy. Further they affirm that they have complied with the policy and understood the requirements they must honor on behalf of Faith Baptist Bible College and Theological Seminary to disclose any conflicts of interest to protect and maintain the organization's tax exempt status.
Pt VI, Line 15a	The Faith Baptist Bible College Executive Committee of its Board of Directors reviews a summary of compensation levels derived from other IRS Form 990s and other public information sources for its President and Vice Presidents at least once every three years. The data is gathered from various sources including IRS Form 990s, surveys conducted by accrediting organizations, and various other public sources to establish compensation levels at similar institutions based upon organizational mission statements, size, theological similarities, scope of academic offerings, and various other identifying characteristics. The Executive Committee of the Board of Directors regularly meets with the President. Each year the President's annual compensation is established following a similar procedure taking into account various performance metrics with the comparison to other institutions being considered at least once every three years. The most recent study was made during 2018.
Pt XII, Line 2c	The Finance Committee of the Board of Directors acts as the Audit Committee including selection of the independent external auditor, the engagement of the audit firm, and oversees the audit process.