Boise Bible College Inc
Nonprofit profile at a glance
- EIN
- 820309302
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Boise, ID, USA
- Phone
- 2083767731
- Rating
- 77
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Undergraduate College (4-year)
- Affiliation
- Christianity
Reported finances
- Revenue
- $4,208,548
- Expenses
- $3,974,960
- Assets
- $6,307,487
- Liabilities
- $391,199
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
19 people listed
Executive titles in this filing
- SCOTT LERWICK (PRESIDENT)
Highest reported compensation
- SCOTT LERWICK (PRESIDENT): $87,633 total reported compensation
- DARLA READ (DIRECTOR OF OPERATIONS): $59,958 total reported compensation
- TAMMY CHRISTENSEN (VP OF STUDENT SERVICES): $57,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide college training to men and women planning to enter the christian ministry throughout the world.
What it reported doing in 2024
Auxiliary: auxiliary services provides the following support services: dormitory, cafeteria, coffee shop & bookstore.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 70% for direct work, and 30% for grants.
The verdict
SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Program spending has declined or grown slowly and revenue has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 68
- Transparency & Controls: 94
- Accountability: 95
- Sustainability: 53
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 67.9%; rating input score 68
- Program expense ratio: 70.9%; rating input score 71
- Fundraising efficiency: $17.25 raised per $1 spent on fundraising; rating input score 55; 55th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 8 of 9 controls in place; rating input score 89
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 5.6%; rating input score 52; 52nd percentile among comparable filings
- Total-asset coverage ratio: 1.59; rating input score 54; 54th percentile among comparable filings
- Liabilities to assets ratio: 0.06; rating input score 67; 67th percentile among comparable filings
- Officer compensation ratio: 8.1%; rating input score 37; 37th percentile among comparable filings
Growth
- Program expense growth: -4.7% per year; rating input score 0; 5th percentile among comparable filings
- Revenue growth: -4.2% per year; rating input score 0; 4th percentile among comparable filings
- Asset growth: -0.7% per year; rating input score 0; 10th percentile among comparable filings
Details
- Where the money goes: 67.9% of revenue deployed · 70.9% of spending went to programs
- Governance: 13 of 13 board members independent · 8 of 9 filing controls reported
- Programs: 4 filed program accomplishments · $2.8M in reported program spending
- Leadership: top reported pay $88K · 19 people listed
- Consistency: 31 of 31 current checks pass
- Schedules: 6 filed schedules · includes major donors and grants
- Filing history: 15 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 6 filed money-flow records
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Review — Financial Efficiency: Fundraising efficiency scored 55/100.
- Review — Sustainability: Operating margin scored 52/100.
- High — Growth: Asset growth scored 0/100.
- Review — Accountability: Governance controls: Whistleblower policy not reported.
- Review — Sustainability: Total-asset coverage ratio scored 54/100.
- Moderate — Sustainability: Officer compensation ratio scored 37/100.
- High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.