Nonprofit · EIN 82-2837201
INSTITUTE FOR BIBLICAL AUTHORITY
Also known as IBA
Tax-exempt · HAMILTON, MT 59840
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-EZ | $49,654 | $58,585 | -$8,931 | $32,518 | $5 | $32,513 |
| December 31, 2023 | 990-EZ | $47,599 | $41,666 | $5,933 | $44,565 | $3,121 | $41,444 |
Financial details: 990-EZ for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $50,599
- Program service revenue
- $555
- Net income from sales of inventory
- -$1,500
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $50
- Occupancy
- $7,109
- Printing, publications and postage
- $7,046
- Other expenses
- $44,380
- Program services (functional)
- $64,454
Balance sheet and other
- Total assets, start of year
- $44,565
- Total assets, end of year
- $32,518
- Total liabilities, end of year
- $5
- Net assets, end of year
- $32,513
- Cash, savings and investments
- $15,004
- Gross receipts
- $55,526
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KEVIN HORTON | President | 30 | $0 |
| MIKE MUELLER | Vice President | 5 | $0 |
| ERIK LABERGE | BOARD MEMBER | 0.5 | $0 |
| JAMES BENTON | BOARD MEMBER | 0.5 | $0 |
| PAM ELDER | Secretary | 0.5 | $0 |
| CHARLES MORLOCK | Treasurer | 0.5 | $0 |
| BEN SHORT | BOARD MEMBER | 0.5 | $0 |
990-EZ for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KEVIN HORTON | Director | 30 | $0 |
| MIKE MUELLER | President | 5 | $0 |
| ERIK LABERGE | BOARD MEMBER | 0.5 | $0 |
| JAMES BENTON | BOARD MEMBER | 0.5 | $0 |
| PAM ELDER | Board Member | 0.5 | $0 |
| MONTE KOPPES | Treasurer | 0.5 | $0 |
| CHARLES MORLOCK | Board Member | 0.5 | $0 |
| BEN SHORT | Treasurer | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- 127 W MAIN ST STE 6, HAMILTON, MT 59840-2574
- Mailing address (990-N for 2021)
- po box 1619, Hamilton MT 59840
- Principal officer (990-N for 2021)
- Kevin Horton, 352 Grundy Lane, Hamilton MT 59840
- Signed the 990-EZ
- KEVIN HORTON, Director
- Phone
- (406) 961-7850
- Website
- iba777.org
- Return prepared by
- Boyle Deveny & Meyer PC
Mission
TO PROMOTE THE BIBLE AS TOTALLY TRUSTWORTHY AND AUTHORITATIVE BEGINNING WITH ITS FIRST WORD IN GENESIS 1:1 EXTENDING THROUGH TO THE LAST WORD IN REVELATION 22:21.
Program accomplishments
- 2024 HIGHLIGHTS AND ACCOMPLISHMENTS OF IBA:JANUARY 20-26: ABA HOSTED BILL FEDERER IN MISSOULA, MT.JANUARY 27-28: ALBERTON CREATION CONFERENCE AND FIELD TRIPS WITH MICHAEL ORD.FEBRUARY 20: DR. HORTON SPOKE AT CHAPEL AT VALLEY CHRISTIAN SCHOOL IN MISSOULA, MT.FEBRUARY 26: DR. HORTON VISITED MISSION VALLEY CHRISTIAN ACADEMY IN POLSON, MT, AND PRESENTED EVIDENCE OF A GLOBAL FLOOD.MARCH 14: DR. HORTON TAUGHT SUNDAY SCHOOL AT THE LOLO COMMUNITY CHURCH IN LOLO, MT.APRIL 24: DR. HORTON WAS ON THE RADIO WITH MIKE MUELLER AT KLYQ MISSOULA.APRIL 27-28: A MAJOR IBA EVENT AT CROSSPOINT CHURCH IN MISSOULA.MAY 14: DR. HORTON PRESENTED AT CHAPEL AT HAMILTON CHRISTIAN ACADEMY IN HAMILTON, MT.JULY 19-20: IBA HAD A MAJOR CONFERENCE IN MEDORA, ND, WITH THE INSTITUTE FOR CREATION RESEARCH.AUGUST 6-10: DR. HORTON TAUGHT AS THE MAIN SPEAKER AT THE DICKEY LAKE BIBLE CAMP FOR TWO CHURCHES IN HAMILTON, MT.AUGUST 27-SEPTEMBER 1: IBA SET UP A TENT AT THE RAVALLI COUNTY FAIR, DEMONSTRATING EVIDENCE OF THE GLOBAL FLOOD FROM THE GLACIAL LAKE MISSOULA FLOOD.SEPTEMBER 23-27: DR. HORTON TAUGHT THE GENESIS 1-11 SECTION AT WILDERNESS SCHOOL OF THE BIBLE IN AUGUSTA, MT.OCTOBER 6-12: DR. HORTON WAS IN UTAH FILMING FOR HIS DRONE VIDEO RESEARCH PROJECT.Expenses $64,454
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 82-2837201
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2018
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Religion-related (X20)
- Assets (IRS master file)
- $32,518
- Income (IRS master file)
- $55,526
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2024 | $49,654 | $58,585 | $32,518 | XML |
| 990-EZ | December 2023 | $47,599 | $41,666 | $44,565 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-N for 2021 Officer: Kevin Horton | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Kevin Horton | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 82-2837201).
Questions about INSTITUTE FOR BIBLICAL AUTHORITY
- What is the EIN of INSTITUTE FOR BIBLICAL AUTHORITY?
- The employer identification number (EIN) of INSTITUTE FOR BIBLICAL AUTHORITY is 82-2837201.
- Is INSTITUTE FOR BIBLICAL AUTHORITY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2018.
- Are donations to INSTITUTE FOR BIBLICAL AUTHORITY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does INSTITUTE FOR BIBLICAL AUTHORITY file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of INSTITUTE FOR BIBLICAL AUTHORITY due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did INSTITUTE FOR BIBLICAL AUTHORITY last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2024.
- Who is the principal officer of INSTITUTE FOR BIBLICAL AUTHORITY?
- The 990-N for 2021 names Kevin Horton.
- Who are the officers and directors of INSTITUTE FOR BIBLICAL AUTHORITY?
- The 990-EZ for the year ended December 31, 2024 lists 7 people; 0 received compensation from the organization.
- How much revenue does INSTITUTE FOR BIBLICAL AUTHORITY have?
- On its 990-EZ for the year ended December 31, 2024 it reported revenue of $49,654, expenses of $58,585 and total assets of $32,518 at year end.
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