FURP.ORG / PUBLIC DATA EXPLORER

APPALACHIAN BIBLE COLLEGE INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization
APPALACHIAN BIBLE COLLEGE INC (EIN 55-0370901)
Tax period
2012-06-01 to 2013-05-31
Filed
2013-10-11
IRS object ID
201312849349301036
Schema version
2012v2.3
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Timestamp2013-10-11T14:01:49-05:00Timestamp
Tax Period End Date2013-05-31TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1GIBBONS & KAWASH ACBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line1707 VIRGINIA ST E STE 300AddressLine1
CityCHARLESTONCity
StateWVState
ZIP Code253012724ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2012-06-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN550370901EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1APPALACHIAN BIBLE COLLEGE INCBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlAPPANameControl
Phone3048776428Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line1161 COLLEGE DRIVEAddressLine1
CityMOUNT HOPECity
StateWVState
ZIP Code258809554ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameKENNETH E LILLYName
TitleVICE PRESIDENT FOR BUSINESSTitle
Phone3048776428Phone
Date Signed2013-10-11DateSigned
Authorize Third PartyfalseAuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameVALERIE R ELLISName
Phone3043458400Phone
Date Prepared2013-10-10DatePrepared
FieldValueIRS element (for citing)
Tax Year2012TaxYear
Build TS2015-11-30 17:44:51ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Name Of Principal Officer PersonKENNETH E LILLYNameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

FieldValueIRS element (for citing)
Address Line1161 COLLEGE DRIVEAddressLine1
CityMOUNT HOPECity
StateWVState
ZIP Code25880ZIPCode
FieldValueIRS element (for citing)
Gross Receipts6671741GrossReceipts
Group Return For AffiliatesfalseGroupReturnForAffiliates
Organization501c3XOrganization501c3
Web SiteWWW.ABC.EDUWebSite
Type Of Organization CorporationXTypeOfOrganizationCorporation
Year Formation1954YearFormation
State Legal DomicileWVStateLegalDomicile
Activity Or Mission DescriptionSERVES 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.ActivityOrMissionDescription
Nbr Voting Members Governing Body19NbrVotingMembersGoverningBody
Nbr Independent Voting Members18NbrIndependentVotingMembers
Total Nbr Employees335TotalNbrEmployees
Total Gross UBI-3327TotalGrossUBI
Net Unrelated Business Txbl Income-3327NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year2397817ContributionsGrantsPriorYear
Contributions Grants Current Year1974569ContributionsGrantsCurrentYear
Program Service Revenue Prior Year3990743ProgramServiceRevenuePriorYear
Program Service Revenue CY4585240ProgramServiceRevenueCY
Investment Income Prior Year-9355InvestmentIncomePriorYear
Investment Income Current Year51254InvestmentIncomeCurrentYear
Other Revenue Prior Year92254OtherRevenuePriorYear
Other Revenue Current Year30766OtherRevenueCurrentYear
Total Revenue Prior Year6471459TotalRevenuePriorYear
Total Revenue Current Year6641829TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year765392GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY925378GrantsAndSimilarAmntsCY
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Prior Year2916123SalariesEtcPriorYear
Salaries Etc Current Year2854878SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year140200TotalFundrsngExpCurrentYear
Other Expense Prior Year3160493OtherExpensePriorYear
Other Expenses Current Year3311110OtherExpensesCurrentYear
Total Expenses Prior Year6842008TotalExpensesPriorYear
Total Expenses Current Year7091366TotalExpensesCurrentYear
Revenues Less Expenses Prior Year-370549RevenuesLessExpensesPriorYear
Revenues Less Expenses CY-449537RevenuesLessExpensesCY
Total Assets BOY15102140TotalAssetsBOY
Total Assets EOY14434313TotalAssetsEOY
Total Liabilities BOY8250391TotalLiabilitiesBOY
Total Liabilities EOY8032101TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY6851749NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY6402212NetAssetsOrFundBalancesEOY
Mission DescriptionSERVES 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.MissionDescription
Significant New Program ServicesfalseSignificantNewProgramServices
Significant ChangefalseSignificantChange
Expense5292536Expense
Grants925378Grants
Revenue4642102Revenue
DescriptionOUR ACHIEVEMENTS INCLUDE THE OPERATION OF A PRIVATE FOUR (4) YEAR COLLEGE PREPARING MEN & WOMEN FOR FULL-TIME MINISTRY VOCATIONS (APPROXIMATELY 300 STUDENTS).Description
Total Program Service Expense5292536TotalProgramServiceExpense
Described In501 C3trueDescribedIn501C3
Schedule B RequiredtrueScheduleBRequired
Political ActivitiesfalsePoliticalActivities
Lobbying ActivitiesfalseLobbyingActivities
Subject To Proxy TaxfalseSubjectToProxyTax
Donor Advised FundsfalseDonorAdvisedFunds
Conservation EasementsfalseConservationEasements
Collections Of ArtfalseCollectionsOfArt
Credit CounselingfalseCreditCounseling
Term Or Permanent EndowmentstrueTermOrPermanentEndowments
Report Land Bldg EquiptrueReportLandBldgEquip
Report Invest Oth SecuritiesfalseReportInvestOthSecurities
Report Prog Rel InvestfalseReportProgRelInvest
Report Other AssetsfalseReportOtherAssets
Report Other LiabilitiestrueReportOtherLiabilities
Report Fin48 FootnotetrueReportFin48Footnote
Independent Audit Financial StmtfalseIndependentAuditFinancialStmt
Consolidated Audit Financial StmttrueConsolidatedAuditFinancialStmt
SchooltrueSchool
Foreign OfficefalseForeignOffice
Foreign ActivitiesfalseForeignActivities
More Than5000 K To OrganizationsfalseMoreThan5000KToOrganizations
More Than5000 K To IndividualsfalseMoreThan5000KToIndividuals
Professional FundraisingfalseProfessionalFundraising
Fundraising ActivitiesfalseFundraisingActivities
GamingfalseGaming
HospitalfalseHospital
Grants To OrganizationsfalseGrantsToOrganizations
Grants To IndividualstrueGrantsToIndividuals
Schedule J RequiredfalseScheduleJRequired
Tax Exempt BondstrueTaxExemptBonds
Invest Tax Exempt BondsfalseInvestTaxExemptBonds
Escrow AccountfalseEscrowAccount
On Behalf Of IssuerfalseOnBehalfOfIssuer
Excess Benefit TransactionfalseExcessBenefitTransaction
Prior Excess Benefit TransactionfalsePriorExcessBenefitTransaction
Loan To Officer Or DQPfalseLoanToOfficerOrDQP
Grant To Related PersonfalseGrantToRelatedPerson
Bsnss Rltnshp With OrganizationfalseBsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family MemberfalseBsnssRltnshpThruFamilyMember
Officer Entity With Bsnss RltnshpfalseOfficerEntityWithBsnssRltnshp
Deductible Non Cash ContributionsfalseDeductibleNonCashContributions
Deductible Contributions Of ArtfalseDeductibleContributionsOfArt
TerminatedfalseTerminated
Partial LiquidationfalsePartialLiquidation
Disregarded EntityfalseDisregardedEntity
Related EntitytrueRelatedEntity
Related Org Controlled EntityfalseRelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl OrgfalseTransfersToExemptNonChrtblOrg
Activities Conducted PartnershipfalseActivitiesConductedPartnership
Schedule O RequiredtrueScheduleORequired
Number Forms Transmitted With109627NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Compliance With Backup WitholdingtrueComplianceWithBackupWitholding
Number Of Employees335NumberOfEmployees
Employment Tax Returns FiledtrueEmploymentTaxReturnsFiled
Unrelated Business IncomefalseUnrelatedBusinessIncome
Foreign Financial AccountfalseForeignFinancialAccount
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTrans
Taxable Party NotificationfalseTaxablePartyNotification
Non Deductible ContributionsfalseNonDeductibleContributions
Quid Pro Quo ContributionsfalseQuidProQuoContributions
Form8282 Property Disposed OffalseForm8282PropertyDisposedOf
Funds To Pay PremiumsfalseFundsToPayPremiums
Premiums PaidfalsePremiumsPaid
Excess Business HoldingsfalseExcessBusinessHoldings
Taxable DistributionsfalseTaxableDistributions
Distribution To DonorfalseDistributionToDonor
Indoor Tanning ServicesfalseIndoorTanningServices
Info In Schedule O Part VIXInfoInScheduleOPartVI
Nbr Voting Governing Body Members19NbrVotingGoverningBodyMembers
Number Independent Voting Members18NumberIndependentVotingMembers
Family Or Business RelationshipfalseFamilyOrBusinessRelationship
Delegation Of Management DutiesfalseDelegationOfManagementDuties
Changes To Organizing DocsfalseChangesToOrganizingDocs
Material Diversion Or MisusefalseMaterialDiversionOrMisuse
Members Or StockholdersfalseMembersOrStockholders
Election Of Board MembersfalseElectionOfBoardMembers
Decisions Subject To ApprovalfalseDecisionsSubjectToApproval
Minutes Of Governing BodytrueMinutesOfGoverningBody
Minutes Of CommitteestrueMinutesOfCommittees
Officer Mailing AddressfalseOfficerMailingAddress
Local ChaptersfalseLocalChapters
Form990 Provided To Governing BodytrueForm990ProvidedToGoverningBody
Conflict Of Interest PolicytrueConflictOfInterestPolicy
Annual Disclosure Covered PersonstrueAnnualDisclosureCoveredPersons
Regular Monitoring EnforcementtrueRegularMonitoringEnforcement
Whistleblower PolicytrueWhistleblowerPolicy
Document Retention PolicytrueDocumentRetentionPolicy
Compensation Process CEOtrueCompensationProcessCEO
Compensation Process OthertrueCompensationProcessOther
Investment In Joint VenturefalseInvestmentInJointVenture
States Where Copy Of Return Is FiledWVStatesWhereCopyOfReturnIsFiled
Upon RequestXUponRequest

The Books Are In Care Of TheBooksAreInCareOf

FieldValueIRS element (for citing)
Name PersonKENNETH E LILLYNamePerson
Telephone Number3048776428TelephoneNumber

Address US AddressUS

FieldValueIRS element (for citing)
Address Line1161 COLLEGE DRIVEAddressLine1
CityMOUNT HOPECity
StateWVState
ZIP Code25880ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (24 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekIndividual Trustee Or DirectorIndividualTrusteeOrDirectorOfficerOfficerReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensation
DAN ANDERSON
PRESIDENT40.00XX87254011792
JOHN CAMP
BODX000
CURTIS BOSTIC
BODX000
BILL MULLINS
BODX000
JERRY FISHER
BODX000
TIM DILLON
BODX000
BILL DUNCAN
BOD0.00X000
LANE ELLIS
BODX000
KEVIN GULLION
BODX000
RALPH RINEHART
BODX000
ROMIE MUNDY
CHAIRMANX000
TR BARKER
BODX000
VAN MARSCEAU
VICE CHAIRMAX000
RJ WARD
BODX000
JESSE SMITH
BODX000
PERRY MCKINNEY
BODX000
JOEL WEGNER
BODX000
MAUREEN VAN DEN BERG
BODX000
KAREN WEATHERHOLT
BOD0.00X000
KEN LILLY
VP/ TREASURE40.00X58119013687
JON RINKER
OFFICER40.00X55790013488
DAVID HOLLOWAY
OFFICER40.00X54960013533
DANIEL S HANSHEW
SECRETARY40.00X53640010912
DAVID CHILDS
OFFICER40.00X51773013322
FieldValueIRS element (for citing)
Total Reportable Comp From Org361536TotalReportableCompFromOrg
Total Other Compensation76734TotalOtherCompensation
Formers ListedfalseFormersListed
Total Comp GT150 KfalseTotalCompGT150K
Compensation From Other SourcesfalseCompensationFromOtherSources

Contractor Compensation ContractorCompensation

Name Of Contractor NameOfContractor

Name Business NameBusiness

FieldValueIRS element (for citing)
Business Name Line1ALADDIN FOOD MANAGEMENT SERVICEBusinessNameLine1

Address Of Contractor AddressOfContractor

Address US AddressUS

FieldValueIRS element (for citing)
Address Line1PO BOX 17506AddressLine1
Address Line2PO BOX 17506AddressLine2
CityBALTIMORECity
StateMDState
ZIP Code21297ZIPCode
FieldValueIRS element (for citing)
Description Of ServicesFOOD SERVICEDescriptionOfServices
Compensation751095Compensation
FieldValueIRS element (for citing)
Number Of Contractors GT100 K1NumberOfContractorsGT100K
Government Grants12441GovernmentGrants
All Other Contributions1962128AllOtherContributions
Noncash Contributions13720NoncashContributions
Total Contributions1974569TotalContributions

Program Service Revenue ProgramServiceRevenue (3 entries)

DescriptionDescriptionTotal Revenue ColumnTotalRevenueColumnRelated Or Exempt Function IncomeRelatedOrExemptFunctionIncomeExclusionExclusionAmount
TUITION & FEES25516202551620
AUXILIARY ENTERPRISE1338799$1,338,799
EXTENSION MINISTRIES694821694821
FieldValueIRS element (for citing)
Total Program Service Revenue4585240TotalProgramServiceRevenue

Investment Income InvestmentIncome

FieldValueIRS element (for citing)
Total Revenue Column9046TotalRevenueColumn
Exclusion$9,046ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

FieldValueIRS element (for citing)
Securities72120Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

FieldValueIRS element (for citing)
Securities29912Securities

Gain Or Loss GainOrLoss

FieldValueIRS element (for citing)
Securities42208Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

FieldValueIRS element (for citing)
Total Revenue Column42208TotalRevenueColumn
Related Or Exempt Function Income42208RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc (3 entries)

DescriptionDescriptionTotal Revenue ColumnTotalRevenueColumnExclusionExclusionAmount
MISCELLANEOUS22450$22,450
INCREASE IN CSV LIFE INSURANC5522$5,522
MISC. TAXABLE SALES3899$3,899

Miscellaneous Revenue MiscellaneousRevenue

FieldValueIRS element (for citing)
Total Revenue Column-1105TotalRevenueColumn
Unrelated Business Revenue-3327UnrelatedBusinessRevenue
Exclusion$2,222ExclusionAmount
FieldValueIRS element (for citing)
Total Other Revenue30766TotalOtherRevenue

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column6641829TotalRevenueColumn
Related Or Exempt Function Income3288649RelatedOrExemptFunctionIncome
Unrelated Business Revenue-3327UnrelatedBusinessRevenue
Exclusion$1,381,938ExclusionAmount

Grants To Domestic Individuals GrantsToDomesticIndividuals

FieldValueIRS element (for citing)
Total925378Total
Program Services925378ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

FieldValueIRS element (for citing)
Total438271Total
Program Services267418ProgramServices
Management And General170853ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total1883846Total
Program Services1435927ProgramServices
Management And General360126ManagementAndGeneral
Fundraising87793Fundraising

Pension Plan Contributions PensionPlanContributions

FieldValueIRS element (for citing)
Total49868Total
Program Services36816ProgramServices
Management And General10542ManagementAndGeneral
Fundraising2510Fundraising

Other Employee Benefits OtherEmployeeBenefits

FieldValueIRS element (for citing)
Total302094Total
Program Services214555ProgramServices
Management And General72589ManagementAndGeneral
Fundraising14950Fundraising

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total180799Total
Program Services110642ProgramServices
Management And General63429ManagementAndGeneral
Fundraising6728Fundraising

Fees For Services Management FeesForServicesManagement

FieldValueIRS element (for citing)
Total27866Total
Program Services27866ProgramServices

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total36731Total
Management And General36731ManagementAndGeneral

Fees For Services Other FeesForServicesOther

FieldValueIRS element (for citing)
Total32954Total
Program Services16937ProgramServices
Management And General16017ManagementAndGeneral

Advertising Advertising

FieldValueIRS element (for citing)
Total20545Total
Management And General20545ManagementAndGeneral

Office Expenses OfficeExpenses

FieldValueIRS element (for citing)
Total310835Total
Program Services181921ProgramServices
Management And General106121ManagementAndGeneral
Fundraising22793Fundraising

Occupancy Occupancy

FieldValueIRS element (for citing)
Total307558Total
Program Services103854ProgramServices
Management And General203171ManagementAndGeneral
Fundraising533Fundraising

Travel Travel

FieldValueIRS element (for citing)
Total94662Total
Program Services64251ProgramServices
Management And General30107ManagementAndGeneral
Fundraising304Fundraising

Conferences Meetings ConferencesMeetings

FieldValueIRS element (for citing)
Total40886Total
Program Services38280ProgramServices
Management And General2606ManagementAndGeneral

Interest Interest

FieldValueIRS element (for citing)
Total337720Total
Program Services167143ProgramServices
Management And General170577ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

FieldValueIRS element (for citing)
Total654805Total
Program Services506966ProgramServices
Management And General143588ManagementAndGeneral
Fundraising4251Fundraising

Insurance Insurance

FieldValueIRS element (for citing)
Total83999Total
Program Services1900ProgramServices
Management And General82099ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescriptionTotalTotalProgram ServicesProgramServicesManagement And GeneralManagementAndGeneralFundraisingFundraising
FOOD SERVICE COST417310417310
MISCELLANEOUS29773721997277665100
MEALS23963322820611325102
REPAIRS AND MAINTENANCE1026466756835078

All Other Expenses AllOtherExpenses

FieldValueIRS element (for citing)
Total305223Total
Program Services202764ProgramServices
Management And General102323ManagementAndGeneral
Fundraising136Fundraising

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total7091366Total
Program Services5235674ProgramServices
Management And General1715492ManagementAndGeneral
Fundraising140200Fundraising

Cash Non Interest Bearing CashNonInterestBearing

FieldValueIRS element (for citing)
BOY143612BOY
EOY145645EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

FieldValueIRS element (for citing)
BOY223773BOY
EOY306790EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

FieldValueIRS element (for citing)
BOY342500BOY
EOY52780EOY

Accounts Receivable AccountsReceivable

FieldValueIRS element (for citing)
BOY287602BOY
EOY273649EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

FieldValueIRS element (for citing)
BOY69366BOY
EOY58468EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

FieldValueIRS element (for citing)
BOY125088BOY
EOY123819EOY
FieldValueIRS element (for citing)
Land Buildings Equipment Basis22193140LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec9336299LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
BOY13365445BOY
EOY12856841EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

FieldValueIRS element (for citing)
BOY416292BOY
EOY482338EOY

Other Assets Total OtherAssetsTotal

FieldValueIRS element (for citing)
BOY128462BOY
EOY133983EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY15102140BOY
EOY14434313EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY407139BOY
EOY395152EOY

Deferred Revenue DeferredRevenue

FieldValueIRS element (for citing)
BOY111725BOY
EOY186749EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

FieldValueIRS element (for citing)
BOY7045876BOY
EOY6782554EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

FieldValueIRS element (for citing)
BOY547171BOY
EOY550730EOY

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
BOY138480BOY
EOY116916EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY8250391BOY
EOY8032101EOY
FieldValueIRS element (for citing)
Follow SFAS117XFollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

FieldValueIRS element (for citing)
BOY4893405BOY
EOY4456092EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

FieldValueIRS element (for citing)
BOY644444BOY
EOY582220EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

FieldValueIRS element (for citing)
BOY1313900BOY
EOY1363900EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY6851749BOY
EOY6402212EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY15102140BOY
EOY14434313EOY
FieldValueIRS element (for citing)
Reconcilation Revenue Expenses-449537ReconcilationRevenueExpenses
Method Of Accounting AccrualXMethodOfAccountingAccrual
Accountant Compile Or ReviewfalseAccountantCompileOrReview
FS AuditedtrueFSAudited

FS Audited Basis FSAuditedBasis

FieldValueIRS element (for citing)
Financial Statement ConsolidatedXFinancialStatementConsolidated
FieldValueIRS element (for citing)
Audit CommitteetrueAuditCommittee
Federal Grant Audit RequiredtrueFederalGrantAuditRequired
Federal Grant Audit PerformedtrueFederalGrantAuditPerformed

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
School170b1 AiiXSchool170b1Aii

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

FieldValueIRS element (for citing)
Contributor NumberRESTRICTEDContributorNumber

Contributor Name Business ContributorNameBusiness

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor Address US ContributorAddressUS

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Aggregate ContributionsRESTRICTEDAggregateContributions

Schedule D IRS990ScheduleD

Current Year CurrentYear

FieldValueIRS element (for citing)
Beginning Of Year Balance1369574BeginningOfYearBalance
Contributions50000Contributions
Investment Earnings Or Losses35631InvestmentEarningsOrLosses
Grants Or Scholarships-13939GrantsOrScholarships
End Of Year Balance1441266EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

FieldValueIRS element (for citing)
Beginning Of Year Balance1338702BeginningOfYearBalance
Contributions25052Contributions
Investment Earnings Or Losses19462InvestmentEarningsOrLosses
Grants Or Scholarships-13642GrantsOrScholarships
End Of Year Balance1369574EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

FieldValueIRS element (for citing)
Beginning Of Year Balance1188516BeginningOfYearBalance
Contributions145959Contributions
Investment Earnings Or Losses14851InvestmentEarningsOrLosses
Grants Or Scholarships-10624GrantsOrScholarships
End Of Year Balance1338702EndOfYearBalance

Current Year Minus3 Years CurrentYearMinus3Years

FieldValueIRS element (for citing)
Beginning Of Year Balance500907BeginningOfYearBalance
Contributions695138Contributions
Grants Or Scholarships-7529GrantsOrScholarships
End Of Year Balance1188516EndOfYearBalance
FieldValueIRS element (for citing)
Permanent Endowment EOY Balance1.00000PermanentEndowmentEOYBalance
Endowments Held By Unrelated OrgsfalseEndowmentsHeldByUnrelatedOrgs
Endowments Held By Related OrgsfalseEndowmentsHeldByRelatedOrgs

Land Land

FieldValueIRS element (for citing)
Other Cost Or Other Basis455043OtherCostOrOtherBasis
Book Value455043BookValue

Buildings Buildings

FieldValueIRS element (for citing)
Other Cost Or Other Basis16638853OtherCostOrOtherBasis
Depreciation5548095Depreciation
Book Value11090758BookValue

Leasehold Improvements LeaseholdImprovements

FieldValueIRS element (for citing)
Other Cost Or Other Basis1300697OtherCostOrOtherBasis
Depreciation671625Depreciation
Book Value629072BookValue

Equipment Equipment

FieldValueIRS element (for citing)
Other Cost Or Other Basis2903441OtherCostOrOtherBasis
Depreciation2595030Depreciation
Book Value308411BookValue

Other Land Buildings OtherLandBuildings

FieldValueIRS element (for citing)
Other Cost Or Other Basis895106OtherCostOrOtherBasis
Depreciation521549Depreciation
Book Value373557BookValue
FieldValueIRS element (for citing)
Total Of Book Value Land Buildings12856841TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
DescriptionDEPOSITS AND ANNUITY OBLIGATIONSDescription
Amount$116,916Amount
FieldValueIRS element (for citing)
Total Of Amounts116916TotalOfAmounts
Footnote In Part XIIIXFootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt5716451TotRevenueEtcAuditedFinclStmt
Revenue Subtotal5716451RevenueSubtotal
Other Revenues Not Included925378OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt925378RevenueNotRptdOnFinStmt
Total Revenue Per Form9906641829TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt6165988TotExpensesEtcAuditedFinclStmt
Expenses Subtotal6165988ExpensesSubtotal
Other Expenses Not Included925378OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt925378ExpensesNotRptdOnFinStmt
Total Expenses Per Form9907091366TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (3 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
LIABILITY UNDER FIN 48 FOOTNOTESCHEDULE D, PAGE 3, PART XTHE COLLEGE IS CLASSIFIED AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE AND, THEREFORE, IS NOT SUBJECT TO TAXES ON INCOME DERIVED FROM ITS EXEMPT ACTIVITIES. THE ORGANIZATION HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). THE COLLEGE IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY INCOME TAXING AUTHORITIES FOR YEARS ENDED PRIOR TO MAY 31, 2010.
REVENUE AMOUNTS INCLUDED ON RETURN - OTHERSCHEDULE D, PAGE 4, PART XI, LINE 4BFINANCIAL AID 925,378
EXPENSE AMOUNTS INCLUDED ON RETURN - OTHERSCHEDULE D, PAGE 4, PART XII, LINE 4BFINANCIAL AID 925,378

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmttrueNondiscriminatoryPolicyStmt
Policy Statement In Brochures EtctruePolicyStatementInBrochuresEtc
Policy Publ Via Broadcast MediatruePolicyPublViaBroadcastMedia
Maint Racial Composition RecordstrueMaintRacialCompositionRecords
Maint Scholarships RecordstrueMaintScholarshipsRecords
Maint Copies Of Brochures EtctrueMaintCopiesOfBrochuresEtc
Maint Copies Of All SolicitationstrueMaintCopiesOfAllSolicitations
Discriminate Race Students RightsfalseDiscriminateRaceStudentsRights
Discriminate Race Admiss PoliciesfalseDiscriminateRaceAdmissPolicies
Discriminate Race Emplmn FacultyfalseDiscriminateRaceEmplmnFaculty
Discriminate Race ScholarshipsfalseDiscriminateRaceScholarships
Discriminate Race Educ PoliciesfalseDiscriminateRaceEducPolicies
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFclts
Discriminate Race Athletic ProgfalseDiscriminateRaceAthleticProg
Discriminate Race Other ActyfalseDiscriminateRaceOtherActy
Government Financial Aid ReceivedtrueGovernmentFinancialAidReceived
Government Financial Aid RevokedfalseGovernmentFinancialAidRevoked
Compliance With Rev Proc7550trueComplianceWithRevProc7550

Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
PUBLICATION OF NONDISCRIMINATORY POLICY IN MEDIA EXPLANATIONSCHEDULE E LINE 3THIS REQUIREMENT IS MET THROUGH NEWSPAPER ADVERTISEMENTS AND THE ACADEMIC CATALOG
FINANCIAL AID OR GOVERNMENT ASSISTANCE EXPLANATIONSCHEDULE E LINE 6THE COLLEGE PARTICIPATES IN THE FEDERAL PELL GRANT PROGRAM FEDERAL SUPPLEMENTAL EDUCATION OPPORTUNITY GRANT PROGRAM FEDERAL WORK STUDY PROGRAM FEDERAL FAMILY EDUCATION LOANS PROGRAM ACADEMIC COMPETITIVENESS GRANT PROGRAM WV HIGHER EDUCATION GRANT PROGRAM VETERANS EDUCATION BENEFITS AND THE WV HIGHER EDUCATION ADULT PARTTIME GRANT PROGRAM FOR THE BENEFIT OF ITS STUDENTS

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Records MaintainedtrueRecordsMaintained

Form990 Schedule I Part III Form990ScheduleIPartIII

FieldValueIRS element (for citing)
Type Of GrantSCHOLARSHIPSTypeOfGrant
Number Of Recipients228NumberOfRecipients
Amount Of Cash Grant925378AmountOfCashGrant

Form990 Schedule I Part IV Form990ScheduleIPartIV

FieldValueIRS element (for citing)
IdentifierPROCEDURES FOR MONITORING THE USE OF GRANT FUNDS INSIDE THE UNITED STATESIdentifier
Return ReferenceSCHEDULE I, PAGE 1, PART I, LINE 2ReturnReference
ExplanationSTUDENTS ARE AWARDED SCHOLARSHIPS BASED ON AN EVALUATION OF NEED AND ELIGIBILITY FOR SPECIFIC AWARDS IN ACCORDANCE WITH ANY DONOR STIPULATIONS. THE FINANCIAL AID DEPARTMENT IS RESPONSIBLE FOR MAKING SCHOLARSHIP AWARDS AND FOR MONITORING ONGOING ELIGIBILITY (E.G. MAINTENANCE OF SATISFACTORY ACADEMIC PROGRESS).Explanation

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd

Issuer Name IssuerName

FieldValueIRS element (for citing)
Business Name Line1RALEIGH COUNTY BUILDING COMMISSIONBusinessNameLine1
FieldValueIRS element (for citing)
Issuer EIN556000389IssuerEIN
Date Issued2010-07-14DateIssued
Issue Price7500000IssuePrice
Description Of PurposeREFINANCINGDescriptionOfPurpose
DefeasedfalseDefeased
On Behalf Of IssuerfalseOnBehalfOfIssuer
Pool FinancingfalsePoolFinancing

Form990 Schedule K Part II Form990ScheduleKPartII

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Amount Retired4839816AmountRetired
Total Proceeds7500000TotalProceeds
Issuance Costs From Proceeds22826IssuanceCostsFromProceeds
Other Spent Proceeds2637358OtherSpentProceeds
Year Of Subst Completion2010YearOfSubstCompletion
Current RefundingtrueCurrentRefunding
Advance RefundingfalseAdvanceRefunding
Final Allocation MadetrueFinalAllocationMade
Adequate Books And Recds MaintaindtrueAdequateBooksAndRecdsMaintaind

Form990 Schedule K Part III Form990ScheduleKPartIII

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Owning Bond Financed PropertyfalseOwningBondFinancedProperty
Any Lease ArrangementsfalseAnyLeaseArrangements
Mngment Cntrct Bond Financd PrprtyfalseMngmentCntrctBondFinancdPrprty
Any Research AgreementsfalseAnyResearchAgreements
Bond Iss Meet Prvt Security Pay TestfalseBondIssMeetPrvtSecurityPayTest
Change In Use Bond Financed PropfalseChangeInUseBondFinancedProp
Remedial Action TakenfalseRemedialActionTaken
Non Qualified Bond Remed ProcdrstrueNonQualifiedBondRemedProcdrs

Form990 Schedule K Part IV Form990ScheduleKPartIV

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Form8038 T FiledfalseForm8038TFiled
Rebate Not Due YetfalseRebateNotDueYet
Exception To RebatefalseExceptionToRebate
No Rebate DuefalseNoRebateDue
Variable Rate IssuefalseVariableRateIssue
Hedge Identified In Books And RecdsfalseHedgeIdentifiedInBooksAndRecds
Gross Proceeds Invested In GICfalseGrossProceedsInvestedInGIC
Gross Proceeds InvestedfalseGrossProceedsInvested
Written Proc To Monitor ReqsfalseWrittenProcToMonitorReqs

Form990 Schedule K Part V Form990ScheduleKPartV

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Proc To Undertk Corrective ActionfalseProcToUndertkCorrectiveAction

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990FORM 990, PAGE 6, PART VI, LINE 11BTHE AUDIT COMMITTEE REVIEWS A DRAFT OF THE FORM 990 BEFORE IT IS FILED AND NOTIFIES THE BOARD OF DIRECTORS THAT THEY HAVE REVIEWED IT AND IT IS AVAILABLE UPON REQUEST FOR ANY OTHER BOARD MEMBERS WISHING TO REVIEW.
ENFORCEMENT OF CONFLICTS POLICYFORM 990, PAGE 6, PART VI, LINE 12CBOARD MEMBERS, ADMINISTRATIVE OFFICERS AND MANAGEMENT PERSONNEL ARE REQUIRED TO COMPLETE A DISCLOSURE AND COMPLIANCE STATEMENTS ANNUALLY. COMPLIANCE IS MONITORED AND ULTIMATELY DETERMINED BY THE PRESIDENT AND/OR BOARD OF DIRECTORS.
COMPENSATION PROCESS FOR TOP OFFICIALFORM 990, PAGE 6, PART VI, LINE 15ATHE PERSONNEL ACADEMIC COMMITTEE OF THE BOARD REVIEWS PRESIDENT'S SALARY ALONG WITH THE VICE PRESIDENT'S.
COMPENSATION PROCESS FOR OFFICERSFORM 990, PAGE 6, PART VI, LINE 15BTHE PERSONNEL ACADEMIC COMMITTEE OF THE BOARD REVIEWS AND APPROVES THE PERCENTAGE OF INCREASE IN SALARY FOR ALL FACULTY AND STAFF.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATIONFORM 990, PAGE 6, PART VI, LINE 19DOCUMENTS AVAILABLE UPON REQUEST.
RECONCILIATION OF CHANGES - OTHERFORM 990, PART XI, LINE 9FINANCIAL AID -925,378 FINANCIAL AID 925,378

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII

Name Of Disregarded Entity NameOfDisregardedEntity

FieldValueIRS element (for citing)
Business Name Line1APPALACHIAN BIBLE FELLOWSHIP INCBusinessNameLine1

Address US AddressUS

FieldValueIRS element (for citing)
Address Line1161 COLLEGE DRIVEAddressLine1
CityMOUNT HOPECity
StateWVState
ZIP Code25880ZIPCode
FieldValueIRS element (for citing)
EIN273560790EIN
Primary ActivitiesHOLDASSETSPrimaryActivities
Legal Domicile StateWVLegalDomicileState
Exempt Code Section501C3ExemptCodeSection
Public Charity Status2PublicCharityStatus
Direct Controlling Entity NAN/ADirectControllingEntityNA
Controlled OrgfalseControlledOrg
FieldValueIRS element (for citing)
Receipt Of Int Ann Rents RoyaltiesfalseReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other OrgfalseGiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other OrgfalseGiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other OrgfalseLoansOrGuaranteesFromOtherOrg
Dividends Related OrganizationfalseDividendsRelatedOrganization
Sale Of Assets To Other OrgfalseSaleOfAssetsToOtherOrg
Purchase Of Assets From Other OrgfalsePurchaseOfAssetsFromOtherOrg
Exchange Of AssetsfalseExchangeOfAssets
Rental Of Facilities To Other OrgsfalseRentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other OrgsfalseRentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other OrgsfalsePerformOfServicesForOtherOrgs
Perform Of Services By Other OrgsfalsePerformOfServicesByOtherOrgs
Sharing Of FacilitiesfalseSharingOfFacilities
Sharing Of Paid EmployeesfalseSharingOfPaidEmployees
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrg
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrg
Other Transfer To Other OrgfalseOtherTransferToOtherOrg
Other Transfer From Other OrgfalseOtherTransferFromOtherOrg