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APPALACHIAN BIBLE COLLEGE INC: Form 990, tax year 2009

View the entire original 990 at ProPublica ↗

Organization
APPALACHIAN BIBLE COLLEGE INC (EIN 55-0370901)
Tax period
2009-06-01 to 2010-05-31
Filed
2011-01-12
IRS object ID
201110129349301751
Schema version
2009v1.7
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)
Timestamp2011-01-12T14:00:49-06:00Timestamp
Tax Period End Date2010-05-31TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1GIBBONS & KAWASH CPA'SBusinessNameLine1

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 Date2009-06-01TaxPeriodBeginDate

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 Signed2011-01-05DateSigned

Preparer Preparer

FieldValueIRS element (for citing)
NameVALERIE R ELLISName
Phone3043458400Phone
Date Prepared2011-01-05DatePrepared
FieldValueIRS element (for citing)
Tax Year2009TaxYear
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 Receipts7026409GrossReceipts
Group Return For AffiliatesfalseGroupReturnForAffiliates
Organization501cXOrganization501c
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 Body18NbrVotingMembersGoverningBody
Nbr Independent Voting Members17NbrIndependentVotingMembers
Total Nbr Employees348TotalNbrEmployees
Total Nbr Volunteers3TotalNbrVolunteers
Total Gross UBI-8894TotalGrossUBI
Net Unrelated Business Txbl Income-8894NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year1864904ContributionsGrantsPriorYear
Contributions Grants Current Year1999428ContributionsGrantsCurrentYear
Program Service Revenue Prior Year3990016ProgramServiceRevenuePriorYear
Program Service Revenue CY4272121ProgramServiceRevenueCY
Investment Income Prior Year-51692InvestmentIncomePriorYear
Investment Income Current Year64550InvestmentIncomeCurrentYear
Other Revenue Prior Year35548OtherRevenuePriorYear
Other Revenue Current Year23517OtherRevenueCurrentYear
Total Revenue Prior Year5838776TotalRevenuePriorYear
Total Revenue Current Year6359616TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year619896GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY582024GrantsAndSimilarAmntsCY
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Prior Year2519224SalariesEtcPriorYear
Salaries Etc Current Year2673156SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year161187TotalFundrsngExpCurrentYear
Other Expense Prior Year2892282OtherExpensePriorYear
Other Expenses Current Year3377597OtherExpensesCurrentYear
Total Expenses Prior Year6031402TotalExpensesPriorYear
Total Expenses Current Year6632777TotalExpensesCurrentYear
Revenues Less Expenses Prior Year-192626RevenuesLessExpensesPriorYear
Revenues Less Expenses CY-273161RevenuesLessExpensesCY
Total Assets BOY16414333TotalAssetsBOY
Total Assets EOY15655676TotalAssetsEOY
Total Liabilities BOY8418676TotalLiabilitiesBOY
Total Liabilities EOY7933180TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY7995657NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY7722496NetAssetsOrFundBalancesEOY
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
Expense4788986Expense
Grants582024Grants
Revenue4272121Revenue
DescriptionOUR ACHIEVEMENTS INCLUDE THE OPERATION OF A PRIVATE FOUR (4) YEAR COLLEGE PREPARING MEN & WOMEN FOR FULL-TIME MINISTRY VOCATIONS (APPROXIMATELY 300 STUDENTS).Description

Activity Other ActivityOther

FieldValueIRS element (for citing)
DescriptionINSTRUCTIONAL SERVICES TO STUDENTSDescription
FieldValueIRS element (for citing)
Total Program Service Expense4788986TotalProgramServiceExpense
Described In501 C3trueDescribedIn501C3
Schedule B RequiredtrueScheduleBRequired
Political ActivitiesfalsePoliticalActivities
Lobbying ActivitiesfalseLobbyingActivities
Donor Advised FundsfalseDonorAdvisedFunds
Conservation EasementsfalseConservationEasements
Collections Of ArtfalseCollectionsOfArt
Credit CounselingfalseCreditCounseling
Term Or Permanent EndowmentstrueTermOrPermanentEndowments
Balance Sheet Amounts ReportedtrueBalanceSheetAmountsReported
Independent Audit Financial StmttrueIndependentAuditFinancialStmt
Consolidated Audit Financial StmtfalseConsolidatedAuditFinancialStmt
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 With109632NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Compliance With Backup WitholdingtrueComplianceWithBackupWitholding
Number Of Employees348NumberOfEmployees
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
Nbr Voting Governing Body Members18NbrVotingGoverningBodyMembers
Number Independent Voting Members17NumberIndependentVotingMembers
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 (23 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekIndividual Trustee Or DirectorIndividualTrusteeOrDirectorOfficerOfficerReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensation
DAN ANDERSON
PRESIDENT40.00XX74520010662
BOB MARTIN
SECRETARYX000
CURTIS BOSTIC
BODX000
DALE OLIVER
BODX000
JC HANKS
BODX000
JERRY FISHER
BODX000
TIM DILLON
BODX000
KEITH WEATHERHOLT
BODX000
LANE ELLIS
CHAIRMANX000
RALPH RINEHART
BODX000
ROMIE MUNDY
BODX000
TR BARKER
BODX000
VAN MARSCEAU
VICE CHAIRMAX000
BILL ROOP
BODX000
CHRIS HOCK
BODX000
JESSE SMITH
BODX000
PERRY MCKINNEY
BODX000
JOEL WEGNER
BODX000
CHUCK BETHEL
SECRETARY40.00X5284609679
KEN LILLY
TREASURER40.00X50475012433
DAVID HOLLOWAY
VP40.00X48173012319
JON RINKER
VP40.00X47366012279
DAVID CHILDS
VPX43763011105
FieldValueIRS element (for citing)
Total Reportable Comp From Org317143TotalReportableCompFromOrg
Total Other Compensation68477TotalOtherCompensation
Formers ListedfalseFormersListed
Total Comp GT150 KfalseTotalCompGT150K
Compensation From Other SourcesfalseCompensationFromOtherSources

Contractor Compensation ContractorCompensation (4 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1CityAddressOfContractor/AddressUS/CityStateAddressOfContractor/AddressUS/StateZIP CodeAddressOfContractor/AddressUS/ZIPCodeDescription Of ServicesDescriptionOfServicesCompensationCompensation
ALADDIN FOOD MANAGEMENT SERVICE
PO BOX 17506BALTIMOREMD21297FOOD SERVICE659220
LANDMARK STRUCTURES
321 STONEWALL RDBECKLEYWV25801CONSTRUCTION307630
THE APPALACHIAN MILL INC
11427 CHURCH HILL RDMERCERSBURGPA17236INTERIOR DECOR296123
ELLIANCE
600 RIVER AVE 201PITTSBURGHPA15212MARKETING113250
FieldValueIRS element (for citing)
Number Of Contractors GT100 K4NumberOfContractorsGT100K
Government Grants13229GovernmentGrants
All Other Contributions1986199AllOtherContributions
Noncash Contributions820NoncashContributions
Total Contributions1999428TotalContributions

Program Service Revenue ProgramServiceRevenue (3 entries)

DescriptionDescriptionTotal Revenue ColumnTotalRevenueColumnRelated Or Exempt Function IncomeRelatedOrExemptFunctionIncomeExclusionExclusionAmount
TUITION & FEES23028832302883
AUXILIARY ENTERPRISE1230965$1,230,965
EXTENSION MINISTRIES738273738273
FieldValueIRS element (for citing)
Total Program Service Revenue4272121TotalProgramServiceRevenue

Investment Income InvestmentIncome

FieldValueIRS element (for citing)
Total Revenue Column10050TotalRevenueColumn
Exclusion$10,050ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

FieldValueIRS element (for citing)
Securities721293Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

FieldValueIRS element (for citing)
Securities666793Securities

Gain Or Loss GainOrLoss

FieldValueIRS element (for citing)
Securities54500Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

FieldValueIRS element (for citing)
Total Revenue Column54500TotalRevenueColumn
Related Or Exempt Function Income54500RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc (3 entries)

DescriptionDescriptionTotal Revenue ColumnTotalRevenueColumnExclusionExclusionAmount
MISCELLANEOUS21812$21,812
INCREASE IN CSV LIFE INSURANC5533$5,533
MISC. TAXABLE SALES3750$3,750

Miscellaneous Revenue MiscellaneousRevenue

FieldValueIRS element (for citing)
Total Revenue Column-7578TotalRevenueColumn
Unrelated Business Revenue-8894UnrelatedBusinessRevenue
Exclusion$1,316ExclusionAmount
FieldValueIRS element (for citing)
Total Other Revenue23517TotalOtherRevenue

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column6359616TotalRevenueColumn
Related Or Exempt Function Income3095656RelatedOrExemptFunctionIncome
Unrelated Business Revenue-8894UnrelatedBusinessRevenue
Exclusion$1,273,426ExclusionAmount

Grants To Domestic Individuals GrantsToDomesticIndividuals

FieldValueIRS element (for citing)
Total582024Total
Program Services582024ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

FieldValueIRS element (for citing)
Total317143Total
Program Services192148ProgramServices
Management And General124995ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total1825450Total
Program Services1400392ProgramServices
Management And General342209ManagementAndGeneral
Fundraising82849Fundraising

Pension Plan Contributions PensionPlanContributions

FieldValueIRS element (for citing)
Total51538Total
Program Services35360ProgramServices
Management And General13924ManagementAndGeneral
Fundraising2254Fundraising

Other Employee Benefits OtherEmployeeBenefits

FieldValueIRS element (for citing)
Total306958Total
Program Services225596ProgramServices
Management And General60821ManagementAndGeneral
Fundraising20541Fundraising

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total172067Total
Program Services105350ProgramServices
Management And General60474ManagementAndGeneral
Fundraising6243Fundraising

Fees For Services Management FeesForServicesManagement

FieldValueIRS element (for citing)
Total25172Total
Program Services25172ProgramServices

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total43823Total
Management And General43823ManagementAndGeneral

Fees For Services Other FeesForServicesOther

FieldValueIRS element (for citing)
Total160858Total
Program Services45404ProgramServices
Management And General115454ManagementAndGeneral

Advertising Advertising

FieldValueIRS element (for citing)
Total20388Total
Management And General20388ManagementAndGeneral

Office Expenses OfficeExpenses

FieldValueIRS element (for citing)
Total309903Total
Program Services187649ProgramServices
Management And General82445ManagementAndGeneral
Fundraising39809Fundraising

Occupancy Occupancy

FieldValueIRS element (for citing)
Total323557Total
Program Services109623ProgramServices
Management And General213416ManagementAndGeneral
Fundraising518Fundraising

Travel Travel

FieldValueIRS element (for citing)
Total79775Total
Program Services55342ProgramServices
Management And General23227ManagementAndGeneral
Fundraising1206Fundraising

Conferences Meetings ConferencesMeetings

FieldValueIRS element (for citing)
Total49079Total
Program Services43354ProgramServices
Management And General5725ManagementAndGeneral

Interest Interest

FieldValueIRS element (for citing)
Total403159Total
Program Services229225ProgramServices
Management And General173934ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

FieldValueIRS element (for citing)
Total737076Total
Program Services568833ProgramServices
Management And General161535ManagementAndGeneral
Fundraising6708Fundraising

Insurance Insurance

FieldValueIRS element (for citing)
Total93210Total
Program Services1900ProgramServices
Management And General91310ManagementAndGeneral

Other Expenses OtherExpenses (5 entries)

DescriptionDescriptionTotalTotalProgram ServicesProgramServicesManagement And GeneralManagementAndGeneralFundraisingFundraising
FOOD SERVICE COST344002344002
MEALS2500472420217505521
MISCELLANEOUS20201113121070565236
COST OF GOODS SOLD113407112940467
REPAIRS AND MAINTENANCE930845825934825

All Other Expenses AllOtherExpenses

FieldValueIRS element (for citing)
Total129046Total
Program Services93182ProgramServices
Management And General35562ManagementAndGeneral
Fundraising302Fundraising

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total6632777Total
Program Services4788986ProgramServices
Management And General1682604ManagementAndGeneral
Fundraising161187Fundraising

Cash Non Interest Bearing CashNonInterestBearing

FieldValueIRS element (for citing)
BOY464596BOY
EOY255670EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

FieldValueIRS element (for citing)
BOY129519BOY
EOY131146EOY

Accounts Receivable AccountsReceivable

FieldValueIRS element (for citing)
BOY778802BOY
EOY208290EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

FieldValueIRS element (for citing)
BOY58013BOY
EOY67038EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

FieldValueIRS element (for citing)
BOY106423BOY
EOY109219EOY
FieldValueIRS element (for citing)
Land Buildings Equipment Basis21848832LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec7473542LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
BOY14418807BOY
EOY14375290EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

FieldValueIRS element (for citing)
BOY346246BOY
EOY391563EOY

Other Assets Total OtherAssetsTotal

FieldValueIRS element (for citing)
BOY111927BOY
EOY117460EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY16414333BOY
EOY15655676EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY428624BOY
EOY183964EOY

Deferred Revenue DeferredRevenue

FieldValueIRS element (for citing)
BOY90819BOY
EOY124509EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

FieldValueIRS element (for citing)
BOY5059778BOY
EOY4871352EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

FieldValueIRS element (for citing)
BOY2736982BOY
EOY2645210EOY

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
BOY102473BOY
EOY108145EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY8418676BOY
EOY7933180EOY
FieldValueIRS element (for citing)
Follow SFAS117XFollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

FieldValueIRS element (for citing)
BOY5108767BOY
EOY6027315EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

FieldValueIRS element (for citing)
BOY2439140BOY
EOY552292EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

FieldValueIRS element (for citing)
BOY447750BOY
EOY1142889EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY7995657BOY
EOY7722496EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY16414333BOY
EOY15655676EOY
FieldValueIRS element (for citing)
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 Balance500907BeginningOfYearBalance
Contributions695138Contributions
Grants Or Scholarships-7529GrantsOrScholarships
End Of Year Balance1188516EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

FieldValueIRS element (for citing)
Beginning Of Year Balance500307BeginningOfYearBalance
Contributions600Contributions
End Of Year Balance500907EndOfYearBalance
FieldValueIRS element (for citing)
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 Basis16569445OtherCostOrOtherBasis
Depreciation4349948Depreciation
Book Value12219497BookValue

Leasehold Improvements LeaseholdImprovements

FieldValueIRS element (for citing)
Other Cost Or Other Basis1188117OtherCostOrOtherBasis
Depreciation485983Depreciation
Book Value702134BookValue

Equipment Equipment

FieldValueIRS element (for citing)
Other Cost Or Other Basis2851855OtherCostOrOtherBasis
Depreciation2193018Depreciation
Book Value658837BookValue

Other Land Buildings OtherLandBuildings

FieldValueIRS element (for citing)
Other Cost Or Other Basis784372OtherCostOrOtherBasis
Depreciation444593Depreciation
Book Value339779BookValue
FieldValueIRS element (for citing)
Total Of Book Value Land Buildings14375290TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
Amount$108,145Amount
FieldValueIRS element (for citing)
Total Of Amounts108145TotalOfAmounts
Total Revenue6359616TotalRevenue
Total Expenses6632777TotalExpenses
Excess Or Deficit For Year-273161ExcessOrDeficitForYear
Excess Or Deficit Per FS-273161ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt5780014TotRevenueEtcAuditedFinclStmt
Donated Srvc And Use Of Facilities2422DonatedSrvcAndUseOfFacilities
Revenue Not Rptd F9902422RevenueNotRptdF990
Revenue Subtotal5777592RevenueSubtotal
Other Revenues Not Included582024OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt582024RevenueNotRptdOnFinStmt
Total Revenue Per Form9906359616TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt6053175TotExpensesEtcAuditedFinclStmt
Donated Services Use Of Facilities2422DonatedServicesUseOfFacilities
Expenses Not Rptd F9902422ExpensesNotRptdF990
Expenses Subtotal6050753ExpensesSubtotal
Other Expenses Not Included582024OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt582024ExpensesNotRptdOnFinStmt
Total Expenses Per Form9906632777TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (3 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
RECONCILIATION OF CHANGES - OTHERSCHEDULE D, PAGE 4, PART XI, LINE 8FINANCIAL AID -582,024 FINANCIAL AID 582,024
REVENUE AMOUNTS INCLUDED ON RETURN - OTHERSCHEDULE D, PAGE 4, PART XII, LINE 4BFINANCIAL AID 582,024
EXPENSE AMOUNTS INCLUDED ON RETURN - OTHERSCHEDULE D, PAGE 4, PART XIII, LINE 4BFINANCIAL AID 582,024

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmttrueNondiscriminatoryPolicyStmt
Policy Statement In Brochures EtctruePolicyStatementInBrochuresEtc
Policy Publ Via Broadcast MediatruePolicyPublViaBroadcastMedia
Pub Via Broadcast Media ExplnTHIS REQUIREMENT IS MET THROUGH NEWSPAPER ADVERTISEMENTS AND THE ACADEMIC CATALOG.PubViaBroadcastMediaExpln
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
Govt Financial Aid 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 PART-TIME GRANT PROGRAM FOR THE BENEFIT OF ITS STUDENTS.GovtFinancialAidExplanation
Compliance With Rev Proc7550trueComplianceWithRevProc7550

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Records MaintainedtrueRecordsMaintained

Form990 Schedule I Part III Form990ScheduleIPartIII

FieldValueIRS element (for citing)
Type Of GrantSCHOLARSHIPSTypeOfGrant
Number Of Recipients300NumberOfRecipients
Amount Of Cash Grant582024AmountOfCashGrant

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 Issued2006-12-28DateIssued
Issue Price5461700IssuePrice
Description Of PurposeREFUNDING, ACQUISITIDescriptionOfPurpose
DefeasedfalseDefeased
On Behalf Of IssuerfalseOnBehalfOfIssuer

Form990 Schedule K Part II Form990ScheduleKPartII

FieldValueIRS element (for citing)
Total Proceeds5461700TotalProceeds
Issuance Costs From Proceeds35144IssuanceCostsFromProceeds
Capital Expenditures1800000CapitalExpenditures
Year Of Subst Completion2006YearOfSubstCompletion
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
Any Research AgreementsfalseAnyResearchAgreements
Bond Counsel Routinely EngagedfalseBondCounselRoutinelyEngaged
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 (7 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
ALL OTHER ACHIEVEMENTS DESCRIPTIONFORM 990, PAGE 2, PART III, LINE 4DINSTRUCTIONAL SERVICES TO STUDENTS
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990FORM 990, PAGE 6, PART VI, LINE 11THE 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 12CPOLICY IS DESIGNED SO THAT COMPLIANCE IS MONITORED BY THE PRESIDENT.
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 COMMITEE 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.
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, AND THE WV HIGHER EDUCATION ADULT PART-TIME GRANT PROGRAM FOR THE BENEFIT OF ITS STUDENTS.

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 Section501ExemptCodeSection
Public Charity Status2PublicCharityStatus
Direct Controlling Entity NAN/ADirectControllingEntityNA
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