2024-05-13T19:38:59+00:00 2023-06-30 363990892 Capin Crouse LLP 3200 E Guasti Road Suite 230 Ontario CA 91761 990 2022-07-01 450306841 Trinity Bible College and Graduate School TRIN 7013493621 50 6th Avenue South Ellendale ND 58436 Vaughn Jordan VP Finance and Administration 2024-05-14 true Vaughn Jordan 999009999 Daren Daiga P01074795 5055022746 2022 2023-04-26 12:10:37Z Paul Alexander 50 6th Avenue South Ellendale ND 58436 11471527 false X www.TrinityBibleCollege.edu X 1967 ND Trinity Bible College & Graduate School is an institution of higher education that strives to educate its students with theological reflections and missional effectiveness. 32 32 209 40 0 0 7063179 5757566 3651631 4274556 78079 -39397 52573 947624 10845462 10940349 1189028 1280394 0 3146623 3464328 0 547905 3289870 3587521 7625521 8332243 3219941 2608106 18382879 20225969 1657622 805033 16725257 19420936 Trinity Bible College & Graduate School (TBC) is committed to training and educating people with theological reflection and missional passion in order that people and communities everywhere will hear the good news of Jesus and see his love demonstrated. false false 3166225 1280394 3737105 Instruction - Trinity Bible College and Graduate School (TBC) is a religious institution of higher education serving approximately 300 students. Instruction and academic support is one area of achievement. 1222921 537451 Food and housing - a second area of achievement is the provision of on-campus auxiliary services including residence halls, other campus housing, a cafeteria and a bookstore. 1204008 Student life/student ministries - a third area of achievement is the service provided to students in support of their scholastic, social, and spiritual growth while attending college. This support ranges from enrollment and financial aid services to student life services, technology services, mail services, and sports services. 5593154 true true false false false false false false true true false false false true false true false true false false false false false false false false false true true false false false false false false true false false false false false false false false false false true 300 0 true 209 true false false false false false false false false false false false false X 32 32 true false false false false false false true true false false true true true true true true true true false X Vaughn Jordan 7013493621 50 6th Avenue South Ellendale ND 58436 X Aaron Phoenix Secretary 1.0 X X 0 0 0 Gary Pilcher Vice Chair 1.0 X X 0 0 0 Stephen Schaible Chair 1.5 X X 0 0 0 Winston Titus Treasurer 1.0 X X 0 0 0 Alan Schaberg Trustee 1.0 X 0 0 0 Burl Evans Trustee 1.0 X 0 0 0 Clemente Maldonado Trustee 1.0 X 0 0 0 Dan Krause Trustee 1.0 X 0 0 0 Dave Phillips Trustee 1.0 X 0 0 0 David Alexieff Trustee 1.0 X 0 0 0 Denny Curran Trustee 1.0 X 0 0 0 Dobie Weasel Trustee 1.0 X 0 0 0 Gene Roncone Trustee 1.0 X 0 0 0 Gerardo Macias Trustee 1.0 X 0 0 0 Joel Wendland Trustee 1.0 X 0 0 0 John Davis Trustee 1.0 X 0 0 0 Josh Skjoldal Trustee 1.0 X 0 0 0 Kevin Gunion Trustee 1.0 X 0 0 0 Leanne Krell Trustee 1.0 X 0 0 0 Lisa Demuth Trustee 1.0 X 0 0 0 Mark Zweifel Trustee 1.0 X 0 0 0 Roy Rhodes Trustee 1.0 X 0 0 0 Sam Johnson Trustee 1.0 X 0 0 0 Sandra Ogunremi Trustee 1.0 X 0 0 0 Si Liechty Trustee 1.0 X 0 0 0 Sonny Schriner Trustee 1.0 X 0 0 0 Steve Donaldson Trustee 1.0 X 0 0 0 Teresa Evans Trustee 1.0 X 0 0 0 Toby Schneckloth Trustee 1.0 X 0 0 0 Ty Hanson Trustee 1.0 X 0 0 0 Tyler Tufte Trustee 1.0 X 0 0 0 Wes Vagle Trustee 1.0 X 0 0 0 Paul Alexander President 40.0 X 128987 0 82208 Vaughn Jordan Executive Vice President 40.0 X 68562 0 7328 197549 0 89536 1 false true false 0 159527 5598039 5757566 Tuition and Fees 611310 3737105 3737105 Housing 611310 381280 381280 Bookstore 451211 73004 73004 83167 83167 0 0 4274556 75424 75424 0 0 236357 180000 251408 279770 -15051 -99770 -114821 -114821 Insurance claim proceeds 900099 947624 947624 0 0 0 0 947624 10940349 4274556 0 908227 1280394 1280394 0 0 288460 0 187402 101058 85894 85894 2504528 2030629 332683 141216 24707 20290 1876 2541 404139 158974 221900 23265 156600 111396 40993 4211 33158 33158 270290 81830 188460 0 79523 19311 45355 14857 86256 70226 16030 973512 385473 575384 12655 571026 455696 70533 44797 70414 49885 18489 2040 23418 23418 577557 488394 89163 Books/Subscriptions 238038 238038 Recruiting/Hospitality 70139 64740 2481 2918 Equipment/Furnishings 53686 39624 14062 540504 98254 243903 198347 8332243 5593154 2191184 547905 1322237 1273804 59157 92651 725200 405500 291269 583168 0 0 30601 25679 232379 16559 25059152 10150994 14083962 14908158 1473280 1717570 0 835747 164794 126496 0 240637 18382879 20225969 359666 303449 286229 0 998604 299352 215355 1657622 805033 X 14257650 16161676 2467607 3259260 16725257 19420936 18382879 20225969 2608106 87573 0 X false true X true true true X 4384786 3286069 4820281 7063179 5757566 25311881 0 0 4384786 3286069 4820281 7063179 5757566 25311881 9264277 16047604 45141 45601 49431 92654 75424 308251 0 0 0 0 0 947624 947624 26567756 20526227 0.6040 X Schedule A, Part II Public Support The organization is a school as described under 170(b)(1)(A)(ii) and is not required to complete a public support schedule. Schedule A, Part II is completed to verify the School can qualify under public charity status section 170(b)(1)(A)(vi) and, therefore, qualifies to use the first listed special rule for Schedule B reporting. Schedule A, Part II, Line 10 Other Income DESCRIPTION - INSURANCE PROCEEDS, COLUMN A - 0.0, COLUMN B - 0.0, COLUMN C - 0.0, COLUMN D - 0.0, COLUMN E - 947624.0, COLUMN F - 947624.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1198671 96845 65938 1361454 1166302 30000 2369 1198671 1033723 80000 52579 1166302 1005268 20000 8455 1033723 457069 534200 13999 1005268 0.0 1.0 0.0 false false 204856 204856 20713355 6971880 13741475 3281711 2656465 625246 859230 522649 336581 14908158 Other Liabilities Financing Lease Obligation 28785 Advance from federal student loans 186570 215355 9747528 87573 -1280394 -1192821 10940349 0 0 10940349 7051849 0 0 7051849 1280394 1280394 8332243 Schedule D, Part V, Line 4 Intended uses of endowment funds The college maintains the endowment funds to support the programmatic activities as designated by donor specified objectives. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Financial Aid netted against revenue - -1280394 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Financial aid netted against revenue - 1280394 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY The organization currently enrolls students of racial minority groups in meaningful numbers consistent with the publicity exception found in Rev. Proc. 75-50 section 4.03(2)(a). The University has updated its website to be in full compliance with the Rev. Proc. 2019-22 standards in order to check yes to Line 3 on future Form 990s. The organization's nondiscriminatory policy is also published in the university's catalog. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT The college receives federal funds from the U.S. Department of Education for Pell grants, work study, opportunity grants, Perkins loans and direct loan programs. true Student aid and scholarships 300 1280394 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. The majority of grants and assistance awarded are administered according to the policies outlined by the funding source. Typically, grant money is received by the college and is applied directly to the student's account. Federal Work Study grant money is monitored with each payroll run. Hours are tracked by individual student and record kept to ensure overpayments are not made. The federal work study program does allow funds to be distributed directly to the recipient student. X true true X X false false false false false false false false false Paul Alexander President 128987 0 0 0 0 0 19499 0 62709 0 211195 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use As a condition of employment, and as a convenience to the University, the President is provided a home on University grounds. The home is provided as a nontaxable benefit to the President. Carol Alexander Family member of Paul Alexander, President 85894 Wages for Employment false Form 990, Part VI, Line 2 Family/business relationships amongst interested persons Theresa Evans and Burl Evans - Family relationship Form 990, Part VI, Line 11b Review of form 990 by governing body The Form 990 is prepared by an independent CPA firm and reviewed in detail by management. A copy of the full Form 990 is provided to the entire board of trustees before the return is filed with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy Annual statements are completed by all board members and officers. The signed statements are reviewed by the Governance Officer. Restrictions are placed on those with a conflict through committee assignments. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. Form 990, Part VI, Line 15a Process to establish compensation of top management official The president's salary is determined by reviewing compensation paid to the top management officials of competitor universities with similarly sized student bodies and program offerings to ensure compensation is equitable. The independent board of trustees reviews and approves of the salary and the approval is documented in the board meeting minutes. Form 990, Part VI, Line 15b Process to establish compensation of other employees Compensation for other officers is determined by reviewing compensation for similar officers of competitor universities with similarly sized student bodies and program offerings to ensure compensation is equitable. The compensation package is authorized by the President and the approval is documented in the board meeting minutes. Form 990, Part VI, Line 19 Required documents available to the public The governing documents, conflict of interest policy and financial statements are available upon request. Form 990, Part VII, Section A, Line 1a, Column (F) Compensation reported in Part VII, column D and Schedule J, Part II, column B is the amount reported on the individual's W-2, box 1 or 5 (whichever amount is greater) per the IRS instructions. In the case of minister's compensation when box 5 of the W-2 is not applicable, box 1 compensation is used. Employee deferrals to qualified retirement plans are normally captured in box 5, not box 1 of Form W-2. For reporting purposes, we have included the minister's retirement plan deferrals in Part VII, column F and Schedule J, Part II, column C. Form 990, Part VIII, Line 2f Other Program Service Revenue Other program - Total Revenue: 83167, Related or Exempt Function Revenue: 83167, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;