GRAHAM BIBLE COLLEGE INC: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- GRAHAM BIBLE COLLEGE INC (EIN 62-0693975)
- Tax period
- 2011-07-01 to 2012-06-30
- Filed
- 2013-05-22
- IRS object ID
- 201321429349300212
- Schema version
- 2011v1.5
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-05-22T11:22:56-05:00 | Timestamp |
| Tax Period End Date | 2012-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 620647474 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BLACKBURN CHILDERS & STEAGALL PLC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1361 S WILCOX DRIVE | AddressLine1 |
| City | KINGSPORT | City |
| State | TN | State |
| ZIP Code | 37660 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 620693975 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GRAHAM BIBLE COLLEGE INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | GRAH | NameControl |
| Phone | 4239684201 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O BOX 1630 | AddressLine1 |
| City | BRISTOL | City |
| State | VA | State |
| ZIP Code | 242031630 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | HEIDI A TRISKA | Name |
| Title | OPERATIONS MANAGER | Title |
| Phone | 4239684201 | Phone |
| Date Signed | 2013-05-21 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | CHAD KISNER | Name |
| PTIN | P00738241 | PTIN |
| Phone | 4232461725 | Phone |
| Date Prepared | 2013-05-14 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amended Return | X | AmendedReturn |
| Name Of Principal Officer Person | HEIDI A TRISKA | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2690 VOLUNTEER PARKWAY | AddressLine1 |
| City | BRISTOL | City |
| State | TN | State |
| ZIP Code | 37620 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 254761 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.GRAHAMBIBLECOLLEGE.COM | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1951 | YearFormation |
| State Legal Domicile | TN | StateLegalDomicile |
| Activity Or Mission Description | "TRAINING VOLUNTEERS FOR CHRIST" IS THE MOTTO OF GRAHAM BIBLE COLLEGE. SINCE ITS INCEPTION IN 1951, A WHOLE GENERATION OF MEN AND WOMEN HAVE BEEN TRAINED TO SERVE CHRIST. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 5 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 2 | NbrIndependentVotingMembers |
| Total Nbr Employees | 8 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 164705 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 235206 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 22560 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 15229 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 2486 | InvestmentIncomePriorYear |
| Investment Income Current Year | 3928 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 28454 | OtherRevenuePriorYear |
| Other Revenue Current Year | 398 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 218205 | TotalRevenuePriorYear |
| Total Revenue Current Year | 254761 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 73470 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 62342 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 19749 | OtherExpensePriorYear |
| Other Expenses Current Year | 22818 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 93219 | TotalExpensesPriorYear |
| Total Expenses Current Year | 85160 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 124986 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 169601 | RevenuesLessExpensesCY |
| Total Assets BOY | 399727 | TotalAssetsBOY |
| Total Assets EOY | 526806 | TotalAssetsEOY |
| Total Liabilities BOY | 155 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 109 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 399572 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 526697 | NetAssetsOrFundBalancesEOY |
| Mission Description | "TRAINING VOLUNTEERS FOR CHRIST" IS THE MOTTO OF GRAHAM BIBLE COLLEGE. SINCE ITS INCEPTION IN 1951, A WHOLE GENERATION OF MEN AND WOMEN HAVE BEEN TRAINED TO SERVE CHRIST. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 74925 | Expense |
| Grants | 0 | Grants |
| Revenue | 15627 | Revenue |
| Description | OPERATION OF COLLEGE | Description |
| Total Program Service Expense | 74925 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 0 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 1 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 0 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 8 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 5 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 2 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 0 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 0 | ConflictOfInterestPolicy |
| Whistleblower Policy | 0 | WhistleblowerPolicy |
| Document Retention Policy | 0 | DocumentRetentionPolicy |
| Compensation Process CEO | 0 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | TN | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GRAHAM BIBLE COLLEGE INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 4239684201 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2690 VOLUNTEER PARKWAY | AddressLine1 |
| City | BRISTOL | City |
| State | TN | State |
| ZIP Code | 37620 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (5 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| BILL HAMILTON | ||||||
| CHAIRMAN | 0.30 | X | X | 0 | 0 | 0 |
| THOMAS B SULLIVAN JR | ||||||
| SECRETARY | 3.50 | X | X | 3400 | 0 | 0 |
| DELACY A ANDREWS JR | ||||||
| BOARD MEMBER | 3.50 | X | 4284 | 0 | 0 | |
| DAYTON OWENS | ||||||
| BOARD MEMBER | 0.30 | X | 0 | 0 | 0 | |
| PHILIP R BLEVINS | ||||||
| PRESIDENT | 20.00 | X | 10065 | 0 | 14931 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 17749 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 14931 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| All Other Contributions | 235206 | AllOtherContributions |
| Noncash Contributions | 183776 | NoncashContributions |
| Total Contributions | 235206 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | TUITION, FEES, TEXTBOO | Description |
| Business Code | 611710 | BusinessCode |
| Total Revenue Column | 15229 | TotalRevenueColumn |
| Related Or Exempt Function Income | 15229 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 15229 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 3928 | TotalRevenueColumn |
| Exclusion | $3,928 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MISCELLANEOUS REVENUE | Description |
| Business Code | 611710 | BusinessCode |
| Total Revenue Column | 398 | TotalRevenueColumn |
| Related Or Exempt Function Income | 398 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 398 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 254761 | TotalRevenueColumn |
| Related Or Exempt Function Income | 15627 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $3,928 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 33128 | Total |
| Program Services | 33128 | ProgramServices |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 19887 | Total |
| Program Services | 12637 | ProgramServices |
| Management And General | 7250 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5500 | Total |
| Program Services | 5500 | ProgramServices |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3827 | Total |
| Program Services | 3827 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1902 | Total |
| Program Services | 1416 | ProgramServices |
| Management And General | 486 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5072 | Total |
| Program Services | 4565 | ProgramServices |
| Management And General | 507 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3049 | Total |
| Program Services | 3049 | ProgramServices |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| BUILDING AND LAWN MAINT | 11324 | 8493 | 2831 |
| FOUNDER'S BANQUET | 2310 | 2310 | |
| MISCELLANEOUS EXPENSES | 2179 | 2179 | |
| BANK RECONCILING ERRORS | -3018 | -3018 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 85160 | Total |
| Program Services | 74925 | ProgramServices |
| Management And General | 10235 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 21693 | BOY |
| EOY | 9834 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 310354 | BOY |
| EOY | 307521 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 150 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 253956 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 44655 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 67680 | BOY |
| EOY | 209301 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 399727 | BOY |
| EOY | 526806 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 155 | BOY |
| EOY | 109 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 155 | BOY |
| EOY | 109 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Do Not Follow SFAS117 | X | DoNotFollowSFAS117 |
Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 399572 | BOY |
| EOY | 526697 | EOY |
Paid In Cap Srpls Land Bldg Eqp Fund PaidInCapSrplsLandBldgEqpFund
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 399572 | BOY |
| EOY | 526697 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 399727 | BOY |
| EOY | 526806 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 169601 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -42476 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 0 | FSAudited |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 209301 | OtherCostOrOtherBasis |
| Book Value | 209301 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 44655 | OtherCostOrOtherBasis |
| Depreciation | 44655 | Depreciation |
| Book Value | 0 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 209301 | TotalOfBookValueLandBuildings |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 0 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 0 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 0 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 0 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION | SCHEDULE E, PART I, LINE 3 | PART I, LINE 3 - OUR POLICIES ARE CLEARLY STATED IN OUR CATALOG. |
| EXPLANATION OF DOCUMENT RETENTION | SCHEDULE E, PART I, LINE 4 | LINE 4A - WE ARE A SMALL COLLEGE AND SUCH RECORDS ARE UNNECESSARY. LINE 4B - WE ARE A SMALL COLLEGE AND SUCH RECORDS ARE UNNECESSARY. |
Schedule M IRS990ScheduleM
Real Estate Other RealEstateOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 1 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 183776 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 0 | ThirdPartiesUsed |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 8B | THERE ARE NO SEPARATE COMMITTEES. | |
| FORM 990, PART VI, SECTION B, LINE 11 | A COMPLETE COPY OF THE ORGANIZATION'S FINAL FORM 990 (INCLUDING ALL REQUIRED SCHEDULES), AS ULTIMATELY FILED WITH THE IRS, WAS PROVIDED TO EACH PERSON WHO WAS A VOTING MEMBER OF THE GOVERNING BODY AT THE TIME THE FORM 990 WAS PROVIDED, WHETHER IN PAPER OR ELECTRONIC FORM, BEFORE ITS FILING WITH THE IRS. | |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE ORGANIZATION DOES NOT HAVE A CONFLICT OF INTEREST POLICY. FOR THE YEAR ENDED JUNE 30, 2012, THE ORGANIZATION HAD NO AUDITED, REVIEWED, OR COMPILED STATEMENTS PREPARED BY AN INDEPENDENT ACCOUNTANT. | |
| FORM 990, PART XI, LINE 5: | PRIOR PERIOD ADJUSTMENTS: -42,476. | CHANGES IN NET ASSETS OR FUND BALANCES: |
| FORM 990, PAGE 1 AND PAGE 6 | PAGE 1, LINE C: THE POSTAL ADDRESS OF GRAHAM BIBLE COLLEGE, INC. IS P. O. BOX 1630, BRISTOL, VIRGINIA 24203. PAGE 6, LINE 20: THE PHYSICAL ADDRESS OF GRAHAM BIBLE COLLEGE, INC. IS 2690 VOLUNTEER PARKWAY, BRISTOL, TENNESSEE 37620. | ADDRESS |
| FORM 990, LINE B, AMENDED RETURN | FOR THE YEAR ENDED JUNE 30, 2012, THE COLLEGE ORIGINALLY PREPARED AND THEN FILED A FORM 990-EZ TAX RETURN. IT WAS SUBSEQUENTLY DISCOVERED THAT BECAUSE OF THE ORGANIZATION'S GROSS INCOME FOR THE YEAR ENDED JUNE 30, 2012, A FORM 990 SHOULD HAVE BEEN PREPARED RATHER THAN A FORM 990-EZ. THE FOLLOWING WERE CHANGES MADE FROM THE 06/30/12 FORM 990-EZ, AS ORIGINALLY FILED: 990, PART VIII, LINE 1G: CONTRIBUTIONS OF TWO LAND TRACTS WERE NOT REPORTED ON ORIGINAL RETURN - $183,776. 990, PART VIII, LINE 2A: TUITION, FEES, TEXTBOOKS INCREASED $150. 990, PART IX, LINE 24: OTHER EXPENSES, BANK RECONCILING ERRORS INCREASED $998. THE PREVIOUS BOOKKEEPER HAD NOT RECONCILED THE BANK IN OVER 12 MONTHS, AND WHAT THE BANK RECONCILING ERRORS WERE MADE UP OF WERE NOT DISCOVERED BY THE CURRENT BOOKKEEPER, ALTHOUGH AN EFFORT WAS MADE TO DO SO. 990, PART IX, LINE 24, OTHER EXPENSES, MISCELLANEOUS EXPENSES DECREASED $6,283 FROM WHAT WAS ORIGINALLY REPORTED. 990, PART X, LINES 1 AND 2, CASH, SAVINGS AND TEMPORARY CASH INVESTMENTS INCREASED $5,073 FROM WHAT WAS ORIGINALLY REPORTED. 990, PART X, LINE 4, ACCOUNTS RECEIVABLE INCREASED $150 FROM WHAT WAS ORIGINALLY REPORTED. 990, PART X, LINE 10A, LAND, BUILDINGS AND EQUIPMENT INCREASED A TOTAL OF $186,276 FROM WHAT WAS ORIGINALLY REPORTED: THE COLLEGE OWNED A TRACT OF LAND ($2,500) THAT HAD NOT BEEN PREVIOUSLY REPORTED ON PRIOR TAX RETURNS. ALSO, DURING THE YEAR ENDED 06/30/12, TWO TRACTS OF LAND ($183,776) WERE DONATED TO THE COLLEGE. 990, PART X, LINE 10B, ACCUMULATED DEPRECIATION ON THE CAMPUS BUILDING THAT WOULD HAVE BEEN FULLY DEPRECIATED HAD DEPRECIATION BEEN RECORDED - $44,655. | AMENDED RETURN |
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