2015-04-15T14:29:41-05:00 2014-05-31 232226550 MCGRAIL MERKEL QUINN & ASSOCIATES PC 1173 CLAY AVENUE SCRANTON PA 18510 990 2013-06-01 150543962 BAPTIST BIBLE COLLEGE OF PENNSYLVANIA BAPT 5705862400 538 VENARD ROAD CLARKS SUMMIT PA 18411 MARK BORDEN VP BUSINESS & FINANCE 5705862400 2015-04-14 1 MARY ANN NOVAK CPA P01056330 5709610345 2015-04-14 2013 2016-03-07 17:11:31Z JAMES LYTLE 538 VENARD ROAD CLARKS SUMMIT PA 18411 12644243 0 X WWW.BBC.EDU X 1932 PA ACCREDITED, PRIVATE CHRISTIAN ORGANIZATION PROVIDING UNDERGRADUATE, GRADUATE, AND SEMINARY DEGREE PROGRAMS. 22 19 615 43 0 0 3401535 1446899 11312713 11109922 59 37 -434728 62046 14279579 12618904 0 0 0 0 8060386 8114299 0 0 458127 5562753 5771795 13623139 13886094 656440 -1267190 14965410 14342885 7090750 7642117 7874660 6700768 X BAPTIST BIBLE COLLEGE & SEMINARY IS A FULLY ACCREDITED, CHRIST-CENTERED EDUCATIONAL INSTITUTION LOCATED IN A SUBURBAN AREA OF THE SCRANTON/WILKES-BARRE, PA METROPOLITAN AREA. OUTSTANDING BIBLICAL HIGHER EDUCATION IS OFFERED THROUGH ON-CAMPUS, ONLINE, AND OTHER DISTANCE LEARNING OPTIONS. STUDENTS LEARN TO SERVE AND LEAD AS THEY GAIN CRITICAL LEADERSHIP AND LIFE SKILLS. OUR STUDENTS, FACULTY, AND STAFF CONTRIBUTE TO A BETTER QUALITY OF LIFE IN NORTHEASTERN PENNSYLVANIA AND AROUND THE WORLD. OUR SCENIC 131-ACRE CAMPUS INCLUDES 17 MAJOR BUILDINGS, ATHLETIC FACILITIES, AND A 4 1/2-ACRE LAKE. NEARLY 8,000 PEOPLE HAVE EARNED DEGREES FROM BBC&S AND HAVE LIVED IN ALL 50 STATES AND AS MANY FOREIGN COUNTRIES. 0 0 7452359 7905686 REVENUE FROM TUITION AND FEES PAYS FOR A RANGE OF TEACHING, MATERIALS, ADMINISTRATIVE, AND TECHNICAL EXPENSES. WITH NEARLY 1,100 STUDENTS, BBC&S OFFERS STUDIES FROM A ONE-YEAR BIBLE CERTIFICATE TO FULL DOCTORATE PROGRAMS. UNDERGRADUATE MAJORS RANGE FROM INTERCULTURAL YOUTH MINISTRIES AND WORSHIP PASTOR TO BUSINESS ADMINISTRATION AND TEACHER EDUCATION. THE COLLEGE AND SEMINARY STAFF INCLUDES 45 FULL-TIME FACULTY, 31 OF WHOM HOLD TERMINAL DOCTORATE DEGREES. ACCREDITATION IS PROVIDED BY BOTH THE COMMISSION ON HIGHER EDUCATION OF THE MIDDLE STATES ASSOCIATION OF COLLEGES AND SCHOOLS AND THE ASSOCIATION FOR BIBLICAL HIGHER EDUCATION. ALL DEGREES ARE APPROVED BY THE COMMONWEALTH OF PENNSYLVANIA. MORE THAN 95 PERCENT OF UNDERGRADUATE STUDENTS RECEIVE SOME FORM OF FINANCIAL AID. 1917322 3204236 AUXILIARY ENTERPRISES INCLUDE ROOM, BOARD, CAFE AND OTHER ANCILLARY FUNCTIONS OF THE INSTITUTION 9369681 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 1 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 1 0 0 0 1 1522 0 1 615 1 0 0 0 0 0 0 0 0 X 22 19 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X THE ORGANIZATION 5705859208 538 VENARD ROAD CLARKS SUMMIT PA 18411 X JAMES JEFFERY PRESIDENT 45.00 X X 101433 0 12113 ROBERT ALLEN BOARD MEMBER 5.00 X 0 0 0 JOHN GREENING CHAIRMAN OF THE BOARD 2.50 X 0 0 0 TOM BENEFIEL BOARD MEMBER 2.00 X 0 0 0 KEN FLOYD BOARD MEMBER 2.00 X 0 0 0 LARRY GREEN BOARD MEMBER 2.00 X 0 0 0 DONN HAUSER BOARD MEMBER 2.00 X 0 0 0 DAN KALLMAN BOARD MEMBER 3.00 X 0 0 0 KELLY HUFFMAN BOARD MEMBER 2.00 X 0 0 0 JOHN MCNEAL BOARD MEMBER 2.00 X 0 0 0 GARY MOOSEY BOARD MEMBER 2.00 X 0 0 0 PAUL AUCKLAND BOARD MEMBER 2.00 X 0 0 0 WILLIAM PARK BOARD MEMBER 2.00 X 0 0 0 DUKE CRAWFORD BOARD MEMBER 2.00 X 0 0 0 WILLIAM PIERSON BOARD MEMBER 2.00 X 0 0 0 DON DAVIS BOARD MEMBER 2.00 X 0 0 0 DON SHIRK VICE CHAIR 2.00 X 0 0 0 JAMES VOGEL BOARD MEMBER 2.00 X 0 0 0 PAT NEMMERS BOARD MEMBER 2.00 X 0 0 0 SCOTT FARR BOARD MEMBER 2.00 X 0 0 0 JEFF HOWELL BOARD MEMBER 2.00 X 0 0 0 DONALD CHILDS BOARD MEMBER 2.00 X 0 0 0 DON PATTEN VP OF ADVANCEMENT 45.00 X 84819 0 9372 HAL CROSS VP OF BUSINESS & FINANCE 45.00 X 81185 0 9372 JAMES LYTLE VP OF COLLEGE ACADEMICS 45.00 X 95484 0 9372 MEL WALKER VP OF ALUMNI AND ENROLLMENT 45.00 X 80673 0 9372 443594 0 49601 1 0 0 0 PIONEER COLLEGE CATERERS INC 1351 W 96TH TERRACE LENEXA KS 66215 FOOD SERVICE 731323 GEISINGER QUALITY OPTIONS INC 100 NORTH ACADEMY AVENUE DANVILLE PA 17822 HEALTH INSURANCE PROVIDER 429469 FIRST PRIORITY LIFE 191 NORTH MAIN STREET WILKESBARRE PA 18711 HEALTH INSURANCE PROVIDER 353547 DIRECT ENERGY BUSINESS 1001 LIBERTY AVENUE 1200 PITTSBURGH PA 15222 ENERGY CONSULTING 247074 PILGRIMAGE EDUCATIONAL RESOURCES PO BOX 538 FACTORYVILLE PA 18419 PO BOX 538 144750 5 288513 143388 1014998 1446899 TUITION & FEES 611710 7905686 7905686 AUXILIARY ENTERPRISES 611710 3204236 3204236 11109922 37 37 71750 25339 46411 46411 MISCELLANEOUS 611710 15635 15635 15635 12618904 11109922 0 62083 493198 194903 204103 94192 6596488 4953008 1404830 238650 1024613 743985 232525 48103 6036 6036 29000 29000 35856 35856 123912 123912 457534 457534 248748 248748 1116017 1116017 126489 126489 EDUCATIONAL EXPENSES 2361768 2361768 ADMINISTRATIVE EXPENSES 1266435 1189253 77182 13886094 9369681 4058286 458127 64371 106609 257324 315981 24579 26271 282118 202079 26597712 13468111 13242623 13129601 1094395 562344 14965410 14342885 1294579 1368130 651704 407156 5144467 5798517 0 68314 7090750 7642117 X 5011543 4662015 2863117 2038753 7874660 6700768 14965410 14342885 X -1267190 93298 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 412821 412821 19711036 9138362 10572674 3790791 2712170 1078621 2683064 1617579 1065485 13129601 PAYABLE TO AFFILIATE 68314 68314 X 12644243 0 12644243 -25339 -25339 12618904 13911433 25339 25339 13886094 0 13886094 PART X, LINE 2: IN ACCORDANCE WITH THE FINANCIAL ACCOUNTING STANDARDS BOARD GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, MANAGEMENT EVALUATED THE COLLEGE'S TAX POSITIONS AND CONCLUDED THAT THE COLLEGE HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. WITH FEW EXCEPTIONS, THE COLLEGE IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE MAY 31, 2010. PART XI, LINE 4B - OTHER ADJUSTMENTS: GOLF TOURNAMENT EXPENSES PART XII, LINE 2D - OTHER ADJUSTMENTS: GOLF TOURNAMENT EXPENSE 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE NONDISCRIMINATION POLICY IS PUBLISHED ALONG WITH ADVERTISEMENTS FOR THE INSTITUTION IN SELECTED PERIODICALS. SCHEDULE E, PART I, LINE 6 THE COLLEGE PARTICIPATES IN THE DEPT. OF ED'S STUDENT FINANCIAL ASSISTANCE PROGRAM. ALSO, FUNDING IS RECEIVED FOR OTHER EDUCATIONAL PROGRAMS. CENTRAL AMERICA AND THE CARIBBEAN 0 0 RECEIPT OF CONTRIBUTION 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 GOLF TOURNAMENT 71750 71750 25339 71750 71750 25339 25339 46411 BLUE SKY ENTITY OWNED BY DAN KALLMAN, TRUSTEE 850 PROVIDED ENERGY CONSULTING SERIVCES TO THE INSTITUTION 0 PHELPS INSURANCE AGENCY ENTITY MORE THAN 35% OWNED BY NEPHEW OF RUSSELL PHELPS, TRUSTEE 1690 INSURANCE POLICIES AWARDED TO THE INSURANCE AGENCY THROUGH A BIDDING PROCESS 0 ALBERTA JEFFERY SPOUSE OF JAMES JEFFERY, TRUSTEE AND OFFICER 13685 EMPLOYED BY THE INSTITUTION 0 LISA KONZELMAN DAUGHTER OF ROBERT ALLEN, TRUSTEE 46479 EMPLOYED BY THE INSTITUTION 0 CHRIS DAVIS BROTHER OF DON DAVIS, TRUSTEE 61356 EMPLOYED BY THE INSTITUTION 0 FORM 990, PART VI, SECTION B, LINE 11 THE COLLEGE SENDS THE DRAFT 990 RETURN TO ALL TRUSTEES BY ELECTRONIC MEANS. A CONFERENCE CALL IS HELD WITH THE FINANCE AND AUDIT COMMITTEE APPROXIMATELY TWO WEEKS LATER IN WHICH DISCUSSION AND VOTE OCCURS PRIOR TO THE SUBMISSION DEADLINE OF THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C TRUSTEES AND KEY EMPLOYEES ARE REQUIRED TO SIGN THE CONFLICT OF INTEREST STATEMENT ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 THE COLLEGE CONDUCTS SALARY SURVEYS TO COMPARE SALARIES WITH OTHER COLLEGES IN THE GEOGRAPHIC AREA,OTHER BIBLE AND CHRISTIAN-BASED INSTITUTIONS AND COMPARABLE WORTH ANALYSIS OF DIRECTOR AND EXECUTIVE-LEVEL POSITIONS. THIS INFORMATION IS COMPILED ANNUALLY AND REVIEWED WITH THE FINANCE AND AUDIT COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 THE COLLEGE MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VII - REPORTABLE COMPENSATION JAMES JEFFERY AND JIM LYTLE RECIEVED HOUSING ALLOWANCES IN THE AMOUNTS OF $57,917 AND $30,000, RESPECTIVELY, THAT WERE BOTH FEDERAL AND FICA EXEMPT. THESE AMOUNTS ARE INCLUDED ON PART VII, COLUMN D, REPORTABLE COMPENSATION. FORM 990, PART XI, LINE 9: ACTUARIAL GAIN (LOSS) ON ANNUITIES AND LIFE INCOME TRUSTS 93,298. FORM 990, PART XII, LINE 2C THE COLLEGE HAS NOT CHANGED ITS AUDITOR OVERSIGHT OR SELECTION PROCESS DURING THE TAX YEAR. BBC FOUNDATION INC 538 VENARD ROAD CLARKS SUMMIT PA 18411 232732238 RAISE FUNDS FOR THE RELATED COLLEGE PA 501(C)(3) 509(A)(3) I 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 BBC FOUNDATION INC Q 483466 FAIR VALUE BBC FOUNDATION INC R 288513 TRANSFER FROM FOUNDATION