FURP.ORG / PUBLIC DATA EXPLORER

APPALACHIAN BIBLE COLLEGE INC: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization
APPALACHIAN BIBLE COLLEGE INC (EIN 55-0370901)
Tax period
2011-06-01 to 2012-05-31
Filed
2012-10-11
IRS object ID
201212859349300326
Schema version
2011v1.2
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)
Timestamp2012-10-11T10:38:34-05:00Timestamp
Tax Period End Date2012-05-31TaxPeriodEndDate

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 Date2011-06-01TaxPeriodBeginDate

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 Code25880ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameKENNETH E LILLYName
TitleVICE PRESIDENT FOR BUSINESSTitle
Phone3048776428Phone
Date Signed2012-10-03DateSigned

Preparer Preparer

FieldValueIRS element (for citing)
NameVALERIE R ELLISName
Phone3043458400Phone
Date Prepared2012-10-03DatePrepared
FieldValueIRS element (for citing)
Tax Year2011TaxYear
Build TS2016-02-24 21:20:13ZBuildTS

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 Receipts6618330GrossReceipts
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 Body16NbrVotingMembersGoverningBody
Nbr Independent Voting Members15NbrIndependentVotingMembers
Total Nbr Employees361TotalNbrEmployees
Total Nbr Volunteers2TotalNbrVolunteers
Total Gross UBI-9193TotalGrossUBI
Net Unrelated Business Txbl Income-9193NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year1968730ContributionsGrantsPriorYear
Contributions Grants Current Year2397817ContributionsGrantsCurrentYear
Program Service Revenue Prior Year4343169ProgramServiceRevenuePriorYear
Program Service Revenue CY3990743ProgramServiceRevenueCY
Investment Income Prior Year39534InvestmentIncomePriorYear
Investment Income Current Year-9355InvestmentIncomeCurrentYear
Other Revenue Prior Year27795OtherRevenuePriorYear
Other Revenue Current Year92254OtherRevenueCurrentYear
Total Revenue Prior Year6379228TotalRevenuePriorYear
Total Revenue Current Year6471459TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year608567GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY765392GrantsAndSimilarAmntsCY
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Prior Year2772007SalariesEtcPriorYear
Salaries Etc Current Year2916123SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year133772TotalFundrsngExpCurrentYear
Other Expense Prior Year3498852OtherExpensePriorYear
Other Expenses Current Year3160493OtherExpensesCurrentYear
Total Expenses Prior Year6879426TotalExpensesPriorYear
Total Expenses Current Year6842008TotalExpensesCurrentYear
Revenues Less Expenses Prior Year-500198RevenuesLessExpensesPriorYear
Revenues Less Expenses CY-370549RevenuesLessExpensesCY
Total Assets BOY15646849TotalAssetsBOY
Total Assets EOY15102140TotalAssetsEOY
Total Liabilities BOY8424551TotalLiabilitiesBOY
Total Liabilities EOY8250391TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY7222298NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY6851749NetAssetsOrFundBalancesEOY
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
Expense5028202Expense
Grants765392Grants
Revenue3956542Revenue
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 Expense5028202TotalProgramServiceExpense
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
Transaction Related EntityfalseTransactionRelatedEntity
Transfers To Exempt Non Chrtbl OrgfalseTransfersToExemptNonChrtblOrg
Activities Conducted PartnershipfalseActivitiesConductedPartnership
Schedule O RequiredtrueScheduleORequired
Number Forms Transmitted With109633NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Compliance With Backup WitholdingtrueComplianceWithBackupWitholding
Number Of Employees361NumberOfEmployees
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 Members16NbrVotingGoverningBodyMembers
Number Independent Voting Members15NumberIndependentVotingMembers
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 (21 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekIndividual Trustee Or DirectorIndividualTrusteeOrDirectorOfficerOfficerReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensation
DAN ANDERSON
PRESIDENT40.00XX85119011540
JOHN CAMP
BODX000
CURTIS BOSTIC
BODX000
BILL MULLINS
BODX000
JERRY FISHER
BODX000
TIM DILLON
BODX000
LANE ELLIS
CHAIRMANX000
KEVIN GULLION
BODX000
RALPH RINEHART
BODX000
ROMIE MUNDY
BODX000
TR BARKER
BODX000
VAN MARSCEAU
VICE CHAIRMAX000
RJ WARD
BODX000
JESSE SMITH
BODX000
PERRY MCKINNEY
BODX000
JOEL WEGNER
BODX000
KEN LILLY
VP40.00X56692013304
DAVID HOLLOWAY
VP40.00X53610013149
JON RINKER
VP40.00X52711013104
DAVID CHILDS
VP40.00X50062012924
DANIEL S HANSHEW
VP23.00X2962005308
FieldValueIRS element (for citing)
Total Reportable Comp From Org327814TotalReportableCompFromOrg
Total Other Compensation69329TotalOtherCompensation
Formers ListedfalseFormersListed
Total Comp GT150 KfalseTotalCompGT150K
Compensation From Other SourcesfalseCompensationFromOtherSources

Contractor Compensation ContractorCompensation (2 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1Address Line2AddressOfContractor/AddressUS/AddressLine2CityAddressOfContractor/AddressUS/CityStateAddressOfContractor/AddressUS/StateZIP CodeAddressOfContractor/AddressUS/ZIPCodeDescription Of ServicesDescriptionOfServicesCompensationCompensation
ALADDIN FOOD MANAGEMENT SERVICE
PO BOX 17506PO BOX 17506BALTIMOREMD21297FOOD SERVICE557928
DEAN PAVING CO INC
PO BOX 244PROSPERITYWV25909CONSTRUCTION108843
FieldValueIRS element (for citing)
Number Of Contractors GT100 K2NumberOfContractorsGT100K
Government Grants12441GovernmentGrants
All Other Contributions2385376AllOtherContributions
Total Contributions2397817TotalContributions

Program Service Revenue ProgramServiceRevenue (3 entries)

DescriptionDescriptionTotal Revenue ColumnTotalRevenueColumnRelated Or Exempt Function IncomeRelatedOrExemptFunctionIncomeExclusionExclusionAmount
TUITION & FEES21372392137239
AUXILIARY ENTERPRISE1221821$1,221,821
EXTENSION MINISTRIES631683631683
FieldValueIRS element (for citing)
Total Program Service Revenue3990743TotalProgramServiceRevenue

Investment Income InvestmentIncome

FieldValueIRS element (for citing)
Total Revenue Column5117TotalRevenueColumn
Exclusion$5,117ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

FieldValueIRS element (for citing)
Securities132399Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

FieldValueIRS element (for citing)
Securities146871Securities

Gain Or Loss GainOrLoss

FieldValueIRS element (for citing)
Securities-14472Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

FieldValueIRS element (for citing)
Total Revenue Column-14472TotalRevenueColumn
Exclusion-$14,472ExclusionAmount

Other Revenue Misc OtherRevenueMisc (3 entries)

DescriptionDescriptionTotal Revenue ColumnTotalRevenueColumnExclusionExclusionAmount
MISCELLANEOUS88609$88,609
INCREASE IN CSV LIFE INSURANC5520$5,520
MISC. TAXABLE SALES3759$3,759

Miscellaneous Revenue MiscellaneousRevenue

FieldValueIRS element (for citing)
Total Revenue Column-5634TotalRevenueColumn
Unrelated Business Revenue-9193UnrelatedBusinessRevenue
Exclusion$3,559ExclusionAmount
FieldValueIRS element (for citing)
Total Other Revenue92254TotalOtherRevenue

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column6471459TotalRevenueColumn
Related Or Exempt Function Income2768922RelatedOrExemptFunctionIncome
Unrelated Business Revenue-9193UnrelatedBusinessRevenue
Exclusion$1,313,913ExclusionAmount

Grants To Domestic Individuals GrantsToDomesticIndividuals

FieldValueIRS element (for citing)
Total765392Total
Program Services765392ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

FieldValueIRS element (for citing)
Total397143Total
Program Services230488ProgramServices
Management And General166655ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total1990099Total
Program Services1531353ProgramServices
Management And General374364ManagementAndGeneral
Fundraising84382Fundraising

Pension Plan Contributions PensionPlanContributions

FieldValueIRS element (for citing)
Total48860Total
Program Services34325ProgramServices
Management And General12027ManagementAndGeneral
Fundraising2508Fundraising

Other Employee Benefits OtherEmployeeBenefits

FieldValueIRS element (for citing)
Total294041Total
Program Services209377ProgramServices
Management And General67022ManagementAndGeneral
Fundraising17642Fundraising

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total185980Total
Program Services115526ProgramServices
Management And General63608ManagementAndGeneral
Fundraising6846Fundraising

Fees For Services Management FeesForServicesManagement

FieldValueIRS element (for citing)
Total27030Total
Program Services27030ProgramServices

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total37774Total
Management And General37774ManagementAndGeneral

Fees For Services Other FeesForServicesOther

FieldValueIRS element (for citing)
Total31015Total
Program Services14931ProgramServices
Management And General16084ManagementAndGeneral

Advertising Advertising

FieldValueIRS element (for citing)
Total21689Total
Management And General21689ManagementAndGeneral

Office Expenses OfficeExpenses

FieldValueIRS element (for citing)
Total261887Total
Program Services165926ProgramServices
Management And General80473ManagementAndGeneral
Fundraising15488Fundraising

Occupancy Occupancy

FieldValueIRS element (for citing)
Total299135Total
Program Services94730ProgramServices
Management And General203897ManagementAndGeneral
Fundraising508Fundraising

Travel Travel

FieldValueIRS element (for citing)
Total107160Total
Program Services61918ProgramServices
Management And General44945ManagementAndGeneral
Fundraising297Fundraising

Conferences Meetings ConferencesMeetings

FieldValueIRS element (for citing)
Total33222Total
Program Services31356ProgramServices
Management And General1866ManagementAndGeneral

Interest Interest

FieldValueIRS element (for citing)
Total357512Total
Program Services174528ProgramServices
Management And General182984ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

FieldValueIRS element (for citing)
Total701506Total
Program Services540791ProgramServices
Management And General155121ManagementAndGeneral
Fundraising5594Fundraising

Insurance Insurance

FieldValueIRS element (for citing)
Total88775Total
Program Services1900ProgramServices
Management And General86875ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescriptionTotalTotalProgram ServicesProgramServicesManagement And GeneralManagementAndGeneralFundraisingFundraising
FOOD SERVICE COST417564417564
MEALS2380832243711362488
MISCELLANEOUS20385612756976063224
REPAIRS AND MAINTENANCE1183397907039269

All Other Expenses AllOtherExpenses

FieldValueIRS element (for citing)
Total215946Total
Program Services180057ProgramServices
Management And General35694ManagementAndGeneral
Fundraising195Fundraising

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total6842008Total
Program Services5028202ProgramServices
Management And General1680034ManagementAndGeneral
Fundraising133772Fundraising

Cash Non Interest Bearing CashNonInterestBearing

FieldValueIRS element (for citing)
BOY651662BOY
EOY143612EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

FieldValueIRS element (for citing)
BOY126937BOY
EOY223773EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

FieldValueIRS element (for citing)
EOY342500EOY

Accounts Receivable AccountsReceivable

FieldValueIRS element (for citing)
BOY245073BOY
EOY287602EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

FieldValueIRS element (for citing)
BOY75586BOY
EOY69366EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

FieldValueIRS element (for citing)
BOY121859BOY
EOY125088EOY
FieldValueIRS element (for citing)
Land Buildings Equipment Basis22077471LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec8712026LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
BOY13846687BOY
EOY13365445EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

FieldValueIRS element (for citing)
BOY456104BOY
EOY416292EOY

Other Assets Total OtherAssetsTotal

FieldValueIRS element (for citing)
BOY122941BOY
EOY128462EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY15646849BOY
EOY15102140EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY229599BOY
EOY407139EOY

Deferred Revenue DeferredRevenue

FieldValueIRS element (for citing)
BOY100898BOY
EOY111725EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

FieldValueIRS element (for citing)
BOY7297477BOY
EOY7045876EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

FieldValueIRS element (for citing)
BOY642999BOY
EOY547171EOY

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
BOY153578BOY
EOY138480EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY8424551BOY
EOY8250391EOY
FieldValueIRS element (for citing)
Follow SFAS117XFollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

FieldValueIRS element (for citing)
BOY5354841BOY
EOY4893405EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

FieldValueIRS element (for citing)
BOY578609BOY
EOY644444EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

FieldValueIRS element (for citing)
BOY1288848BOY
EOY1313900EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY7222298BOY
EOY6851749EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY15646849BOY
EOY15102140EOY
FieldValueIRS element (for citing)
Reconcilation Revenue Expenses-370549ReconcilationRevenueExpenses
Method Of Accounting AccrualXMethodOfAccountingAccrual
Accountant Compile Or ReviewfalseAccountantCompileOrReview
FS AuditedtrueFSAudited
Audit CommitteetrueAuditCommittee
Financial Statement SeparateXFinancialStatementSeparate
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

FieldValueIRS element (for citing)
Disclosed Orgs Legal ControlfalseDisclosedOrgsLegalControl
Disclosed For Charitable PurposesfalseDisclosedForCharitablePurposes
Written Policy MonitoringfalseWrittenPolicyMonitoring
Sect170h Requirements SatisfiedfalseSect170hRequirementsSatisfied
Solicited Assets For SalefalseSolicitedAssetsForSale
Agent Trustee EtcfalseAgentTrusteeEtc
Included On FSfalseIncludedOnFS

Current Year CurrentYear

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

Current Year Minus1 Year CurrentYearMinus1Year

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

Current Year Minus2 Years CurrentYearMinus2Years

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
Are Related Orgs Listed Schedule RfalseAreRelatedOrgsListedScheduleR

Land Land

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

Buildings Buildings

FieldValueIRS element (for citing)
Other Cost Or Other Basis16638852OtherCostOrOtherBasis
Depreciation5153527Depreciation
Book Value11485325BookValue

Leasehold Improvements LeaseholdImprovements

FieldValueIRS element (for citing)
Other Cost Or Other Basis1300697OtherCostOrOtherBasis
Depreciation606649Depreciation
Book Value694048BookValue

Equipment Equipment

FieldValueIRS element (for citing)
Other Cost Or Other Basis2820606OtherCostOrOtherBasis
Depreciation2454400Depreciation
Book Value366206BookValue

Other Land Buildings OtherLandBuildings

FieldValueIRS element (for citing)
Other Cost Or Other Basis862273OtherCostOrOtherBasis
Depreciation497450Depreciation
Book Value364823BookValue
FieldValueIRS element (for citing)
Total Of Book Value Land Buildings13365445TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
DescriptionDEPOSITS AND ANNUITY OBLIGATIONSDescription
Amount$138,480Amount
FieldValueIRS element (for citing)
Total Of Amounts138480TotalOfAmounts
Total Revenue6471459TotalRevenue
Total Expenses6842008TotalExpenses
Excess Or Deficit For Year-370549ExcessOrDeficitForYear
Excess Or Deficit Per FS-370549ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt5708767TotRevenueEtcAuditedFinclStmt
Donated Srvc And Use Of Facilities2700DonatedSrvcAndUseOfFacilities
Revenue Not Rptd F9902700RevenueNotRptdF990
Revenue Subtotal5706067RevenueSubtotal
Other Revenues Not Included765392OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt765392RevenueNotRptdOnFinStmt
Total Revenue Per Form9906471459TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt6079316TotExpensesEtcAuditedFinclStmt
Donated Services Use Of Facilities2700DonatedServicesUseOfFacilities
Expenses Not Rptd F9902700ExpensesNotRptdF990
Expenses Subtotal6076616ExpensesSubtotal
Other Expenses Not Included765392OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt765392ExpensesNotRptdOnFinStmt
Total Expenses Per Form9906842008TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (4 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, 2009.
RECONCILIATION OF CHANGES - OTHERSCHEDULE D, PAGE 4, PART XI, LINE 8FINANCIAL AID -765,392 FINANCIAL AID 765,392
REVENUE AMOUNTS INCLUDED ON RETURN - OTHERSCHEDULE D, PAGE 4, PART XII, LINE 4BFINANCIAL AID 765,392
EXPENSE AMOUNTS INCLUDED ON RETURN - OTHERSCHEDULE D, PAGE 4, PART XIII, LINE 4BFINANCIAL AID 765,392

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

FieldValueIRS element (for citing)
IdentifierFINANCIAL AID OR GOVERNMENT ASSISTANCE EXPLANATIONIdentifier
Return ReferenceSCHEDULE E LINE 6ReturnReference
ExplanationTHE 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 AND THE WV HIGHER EDUCATION ADULT PARTTIME GRANT PROGRAM FOR THE BENEFIT OF ITS STUDENTSExplanation

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Records MaintainedtrueRecordsMaintained

Form990 Schedule I Part III Form990ScheduleIPartIII

FieldValueIRS element (for citing)
Type Of GrantSCHOLARSHIPSTypeOfGrant
Number Of Recipients156NumberOfRecipients
Amount Of Cash Grant765392AmountOfCashGrant

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

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)
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)
Owning Bond Financed PropertyfalseOwningBondFinancedProperty
Any Lease ArrangementsfalseAnyLeaseArrangements
Mngment Cntrct Bond Financd PrprtyfalseMngmentCntrctBondFinancdPrprty
Engage Bond Counsel ContractsfalseEngageBondCounselContracts
Any Research AgreementsfalseAnyResearchAgreements
Engage Bond Counsel ResearchfalseEngageBondCounselResearch
Post Issuance Compliance ProcdrstruePostIssuanceComplianceProcdrs

Form990 Schedule K Part IV Form990ScheduleKPartIV

FieldValueIRS element (for citing)
Form8038 T FiledfalseForm8038TFiled
Variable Rate IssuefalseVariableRateIssue
Hedge Identified In Books And RecdsfalseHedgeIdentifiedInBooksAndRecds
Gross Proceeds Invested In GICfalseGrossProceedsInvestedInGIC
Gross Proceeds InvestedfalseGrossProceedsInvested
Exception To RebatefalseExceptionToRebate

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 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.

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
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