Institute for Biblical Authority

Nonprofit profile at a glance

EIN
822837201
IRS 990-EZ coverage
2022–2024
Forms available
Form 990-EZ 2024, Form 990-N 2021
Location
Hamilton, MT, USA
Phone
4069617850
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Reported finances

Revenue
$49,654
Expenses
$58,585
Assets
$32,518
Liabilities
$5

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • KEVIN HORTON (President)
  • MIKE MUELLER (Vice President)

People named in this filing

  • KEVIN HORTON (President)
  • MIKE MUELLER (Vice President)
  • ERIK LABERGE (BOARD MEMBER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

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.

What it reported doing in 2024

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.

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filed totals do not add up and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 82
  • Sustainability: 32
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -18%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 0.56; rating input score 32; 32nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 36; 36th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -14.8% per year; rating input score 0; 22nd percentile among comparable filings
  • Revenue growth: -21.3% per year; rating input score 0; 14th percentile among comparable filings
  • Asset growth: -4.8% per year; rating input score 0; 24th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $64K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 6 of 7 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Transparency & Controls: Part III program expenses within total did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 24/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 32/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 36/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.