2019-04-15T10:28:28-05:00 2018-05-31 363990892 Capin Crouse LLP 1330 Avenue of the Americas Suite 23A New York NY 10019 990 2017-06-01 550370901 Appalachian Bible College Inc APPA 3048776428 161 College Drive Mount Hope WV 258809554 Michael Rowe Treasurer 3048776428 2019-04-15 1 David C Moja P00747006 2126530681 139.146.132.42 2019-04-15 11:28:18 ED P 1BE98F2E8C9E98BCADE8CB9F89998F443F7A7B7A 082F01929701F091751CCD158A263A52AD58CB07 2017 2019-02-21 02:37:17Z Michael Rowe 161 College Drive Mount Hope WV 258809554 6919297 0 X www.abc.edu X 1954 WV Educate students through quality academics, Christ-like character, and Christian service. 17 16 332 20 0 0 2430349 2341252 3972114 4119426 223801 24058 41788 37346 6668052 6522082 853867 1139206 0 0 3185635 3248025 0 0 140104 4304897 4979109 8344399 9366340 -1676347 -2844258 14879501 12051248 7301667 7317672 7577834 4733576 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. 0 0 5732121 1139206 4138395 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. 5732121 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 267 0 1 332 1 0 0 0 0 0 0 0 0 0 1 0 X 17 16 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X Michael Rowe 3048776428 161 College Drive Mount Hope WV 258809554 X Dr Daniel Anderson President 40.00 X X 43543 0 77738 Dr TR Barker Director 2.00 X 0 0 0 John D Cale Jr Director 2.00 X 0 0 0 William D Duncan Director 2.00 X 0 0 0 G Lane Ellis Director 2.00 X 0 0 0 Mark Fast Director 2.00 X 0 0 0 Dr Jerald Fisher Director 2.00 X 0 0 0 Caleb S Frink Director 2.00 X 0 0 0 Rev Jeff Hurst Director (part year) 2.00 X 0 0 0 Rev Van Marsceau Director 2.00 X 0 0 0 Perry E McKinney Director 2.00 X 0 0 0 Bill Mullins Director (part year) 2.00 X 0 0 0 Romie N Mundy Director 2.00 X 0 0 0 Jesse L Smith Director 2.00 X 0 0 0 Maureen S Van Den Berg Director 2.00 X 0 0 0 Rev RJ Ward Director (part year) 2.00 X 0 0 0 Karen L Weatherholt Director 2.00 X 0 0 0 Rev Joel A Wegner Director 2.00 X 0 0 0 Chaplain Steven D Brown Director 2.00 X 0 0 0 Daniel Greear Director 2.00 X 0 0 0 Ken Lilly CFO (part year) 40.00 X 20029 0 60258 David Childs VP, Secretary 40.00 X 23362 0 48327 Michael Rowe Treasurer 40.00 X 26847 0 37329 113781 0 223652 0 0 0 0 Aladdin Food Management Systems LLC 16567 Collections Center Drive Chicago IL 60693 Food Service 510802 1 12441 2328811 112277 2341252 Tuition & Fees 611310 2191161 2191161 Auxiliary Enterprise 611310 1114439 1114439 Extension Ministries 611310 808014 808014 Membership dues 611310 5812 5812 4119426 10040 10040 380292 366274 14018 14018 14018 49910 30941 18969 18969 18377 18377 18377 6522082 4138395 0 42435 1139206 1139206 326448 71855 254593 2113019 1736953 290730 85336 42594 35334 3981 3279 556662 476637 52044 27981 209302 112644 90316 6342 61919 61919 56420 51984 4436 18134 7584 10550 401228 244089 143187 13952 353203 289647 63556 79298 63275 15634 389 18077 17377 700 322826 175140 147686 606271 474077 129801 2393 101871 1800 100071 Bad debt 2051835 2051835 Food service costs 497831 497831 Meals 195614 176733 18473 408 Dues and subscriptions 44762 44738 24 169820 115217 54603 9366340 5732121 3494115 140104 3005 4198 296177 413920 2000000 0 347299 346327 8168 10160 107620 34037 22710588 11887438 11370214 10823150 370378 24878 376640 394578 14879501 12051248 690846 973554 159619 212086 5613407 5303645 771437 762222 66358 66165 7301667 7317672 X 3052379 2297635 0 0 4525455 2435941 7577834 4733576 14879501 12051248 -2844258 0 X X 0 1 X 1 1 1 X 1914949 5909597 3046891 2430349 2341252 15643038 1914949 5909597 3046891 2430349 2341252 15643038 682162 14960876 2732 2562 2005 445 10040 17784 4637 3278 3114 11029 44608 11148 33170 41788 18377 149091 15820942 21513517 0.94560 0.96300 X Schedule A, Part II, Line 10, Explanation of Other Income: Misc income - 2013 Amount: $ 44,608. 2014 Amount: $ 11,148. 2015 Amount: $ 33,170. 2016 Amount: $ 41,788. 2017 Amount: $ 18,377. 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. 1629018 10267 56360 37995 1657650 1512947 87000 45071 16000 1629018 1520457 10000 17510 1512947 1480574 37996 32332 35445 1515457 1441266 32290 35686 28668 1480574 1.00000 0 0 638807 638807 18434009 8508676 9925333 3037780 2861489 176291 599992 517273 82719 10823150 Deposits and annuity obligations 66165 66165 Part V, Line 4: The College maintains approximately 23 donor-restricted funds whose purpose is to provide long-term support for its programs, primarily scholarships. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 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. 1 Scholarships 158 1139206 Part I, Line 2: Appalachian Bible College awards various scholarships to students for the purpose of assisting with tuition and related college expenses. Students must meet eligibility requiremetns before funds are awarded. Awards are applied directly to student accounts. A Raleigh County Building Commission 556000389 2010-07-14 7500000 Refinancing 0 0 0 A 2170005 7500000 22826 645653 6831521 2010 1 0 1 1 A 0 0 0 0 0 0 0 A 0 0 0 0 0 0 0 0 0 A 0 X 1 30000 Appraised value X 4 78282 Fair market value X Equipment 1 3995 Fair market value 2 0 0 0 Part I, Column (b): The number of contributions represent the number of contributions received, not the number of items donated. 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 and Michael Rowe 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 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. Appalachian Bible Fellowship Inc 161 College Drive Mount Hope WV 25880 273560790 Provide Bible training for children and Christian young people and adults WV 501(c)(1) Line 1 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0