TY 2024 Form 990

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)
(1) DR WILLIAM BLOCKER...................................................................... CHAIR	0.62 .................	X			0	0
(2) DR STEVE WHITAKER...................................................................... VICE-CHAIR	0.62 .................	X			0	0
(3) CHRISTEN PRICE...................................................................... MEMBER	0.62 .................	X			0	0
(4) DR PAUL ALEXANDER...................................................................... TREASURER	0.62 .................	X	X		0	0
(5) DR TODD WILLIAMS...................................................................... MEMBER	0.62 .................	X			0	0
(6) DR AMY HUBER...................................................................... SECRETARY	0.62 .................	X			0	0
(7) DR MICHAEL PAWELKE...................................................................... MEMBER	0.62 .................	X			0	0
(8) DR PETER TEAGUE...................................................................... MEMBER	0.62 .................	X			0	0
(9) DR TERRY MUNDAY...................................................................... MEMBER	0.62 .................	X			0	0
(10) DR DANIEL RUARTE...................................................................... MEMBER	0.62 .................	X			0	0
(11) DR CARLO SERRANO...................................................................... MEMBER	0.62 .................	X			0	0
(12) DR TERRANCE FORD...................................................................... MEMBER	0.00 .................	X			0	0
(13) REV MARK MACKNIGHT...................................................................... MEMBER	0.00 .................	X			0	0
(14) DR MATTHEW PINSON...................................................................... MEMBER	0.00 .................	X			0	0
(15) PHILIP DEARBORN...................................................................... PRESIDENT	40.00 .................		X		188,144	12,531
(16) LISA BEATTY...................................................................... EXECUTIVE DIRECTOR	40.00 .................			X	119,141	0
(17) CAROL DIBBLE...................................................................... CHIEF OF STAFF	40.00 .................			X	101,756	1,500

- TIN:

SCHEDULE A
(Form 990)

Department of the Treasury
Internal Revenue Service

Public Charity Status and Public Support

Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
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Attach to Form 990 or Form 990-EZ.
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Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2024

Open to Public
Inspection

Name of the organization

ASSOCIATION FOR BIBLICAL
HIGHER EDUCATION

Employer identification number

35-1055662

Part I

Reason for Public Charity Status (All organizations must complete this part.) See instructions.

The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)

A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).

A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990).)

A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).

A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state:

An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.)

A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).

An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.)

A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)

An agricultural research organization described in 170(b)(1)(A)(ix) operated in conjunction with a land-grant college or university or a non-land grant college of agriculture. See instructions. Enter the name, city, and state of the college or university:

An organization that normally receives: (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 33 1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)

An organization organized and operated exclusively to test for public safety. See section 509(a)(4).

An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g.

Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B.

Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C.

Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.

Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.

Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization.

Enter the number of supported organizations ...............................1

Provide the following information about the supported organization(s).

(i) Name of supported organization	(ii) EIN	(iii) Type of organization (described on lines 1- 10 above (see instructions))	(iv) Is the organization listed in your governing document?		(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)
(i) Name of supported organization	(ii) EIN		Yes	No	(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)
(A) 162 BIBLE COLLEGES	943255546	6	Yes		1,248,136	0

Total 1					1,248,136	0

For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.

Cat. No. 11285F

Schedule A (Form 990) 2024

Page 2

Part II

Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization failed to qualify under the tests listed below, please complete Part III.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2020	(b) 2021	(c) 2022	(d) 2023	(e) 2024	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") ..
2	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf ....
3	The value of services or facilities furnished by a governmental unit to the organization without charge..
4	Total. Add lines 1 through 3
5	The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) ..
6	Public support. Subtract line 5 from line 4.

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2020	(b) 2021	(c) 2022	(d) 2023	(e) 2024	(f) Total
7	Amounts from line 4..
8	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
9	Net income from unrelated business activities, whether or not the business is regularly carried on..
10	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.)..
11	Total support. Add lines 7 through 10

Gross receipts from related activities, etc. (see instructions) ..................

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here ........................................ right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2024 (line 6, column (f) divided by line 11, column (f)) .........

Public support percentage for 2023 Schedule A, Part II, line 14 ...............

16a

33 1/3% support test—2024. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization ....................... right arrow

33 1/3% support test—2023. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow

17a

10%-facts-and-circumstances test—2024. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow

10%-facts-and-circumstances test—2023. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow

Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow

Schedule A (Form 990) 2024

Page 3

Part III

Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2020	(b) 2021	(c) 2022	(d) 2023	(e) 2024	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2	Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose
3	Gross receipts from activities that are not an unrelated trade or business under section 513 .....
4	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5	The value of services or facilities furnished by a governmental unit to the organization without charge
6	Total. Add lines 1 through 5
7a	Amounts included on lines 1, 2, and 3 received from disqualified persons
b	Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c	Add lines 7a and 7b..
8	Public support. (Subtract line 7c from line 6.)

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2020	(b) 2021	(c) 2022	(d) 2023	(e) 2024	(f) Total
9	Amounts from line 6...
10a	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b	Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c	Add lines 10a and 10b.
11	Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on.
12	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ..
13	Total support. (Add lines 9, 10c, 11, and 12.)..

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here................................................. right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2024 (line 8, column (f) divided by line 13, column (f)) .........

Public support percentage from 2023 Schedule A, Part III, line 15 ...............

Section D. Computation of Investment Income Percentage

Investment income percentage for 2024 (line 10c, column (f) divided by line 13, column (f)) ......

Investment income percentage from 2023 Schedule A, Part III, line 17 .............

19a

33 1/3% support tests-2024. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ....... right arrow

33 1/3 % support tests—2023. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ..... right arrow

Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow

Schedule A (Form 990) 2024

Page 4

Part IV

Supporting Organizations

(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box12d, of Part I, complete Sections A and D, and complete Part V.)

Section A. All Supporting Organizations

Yes

Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.

Yes

Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).

Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below.

Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.

Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.

Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.

Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.

Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.

Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).

Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?

Substitutions only. Was the substitution the result of an event beyond the organization's control?

Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.

Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .

Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If “Yes,” complete Part I of Schedule L (Form 990).

Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.

Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.

Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.

10a

Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.

10a

Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).

10b

Schedule A (Form 990) 2024

Page 5

Part IV

Supporting Organizations (continued)

Yes

Has the organization accepted a gift or contribution from any of the following persons?

A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization?

11a

A family member of a person described on 11a above?

11b

A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.

11c

Section B. Type I Supporting Organizations

Yes

Did the officers, directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.

Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.

Section C. Type II Supporting Organizations

Yes

Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).

Section D. All Type III Supporting Organizations

Yes

Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?

Yes

Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).

Yes

By reason of the relationship described in line 2 above, did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.

Section E. Type III Functionally-Integrated Supporting Organizations

Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):

The organization satisfied the Activities Test. Complete line 2 below.

The organization is the parent of each of its supported organizations. Complete line 3 below.

The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see instructions)

Activities Test. Answer lines 2a and 2b below.

Yes

Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.

Yes

Did the activities described on line 2a, above constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.

Yes

Parent of Supported Organizations. Answer lines 3a and 3b below.

Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations?If "Yes" or "No", provide details in Part VI.

Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.

Schedule A (Form 990) 2024

Page 6

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.

	Section A - Adjusted Net Income		(A) Prior Year	(B) Current Year (optional)
1	Net short-term capital gain	1
2	Recoveries of prior-year distributions	2
3	Other gross income (see instructions)	3
4	Add lines 1 through 3	4
5	Depreciation and depletion	5
6	Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions)	6
7	Other expenses (see instructions)	7
8	Adjusted Net Income (subtract lines 5, 6 and 7 from line 4)	8

	Section B - Minimum Asset Amount		(A) Prior Year	(B) Current Year (optional)
1	Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year):	1
a	Average monthly value of securities	1a
b	Average monthly cash balances	1b
c	Fair market value of other non-exempt-use assets	1c
d	Total (add lines 1a, 1b, and 1c)	1d
e	Discount claimed for blockage or other factors (explain in detail in Part VI):
2	Acquisition indebtedness applicable to non-exempt use assets	2
3	Subtract line 2 from line 1d	3
4	Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions).	4
5	Net value of non-exempt-use assets (subtract line 4 from line 3)	5
6	Multiply line 5 by 0.035	6
7	Recoveries of prior-year distributions	7
8	Minimum Asset Amount (add line 7 to line 6)	8

	Section C - Distributable Amount		Current Year
1	Adjusted net income for prior year (from Section A, line 8, Column A)	1
2	Enter 85% of line 1	2
3	Minimum asset amount for prior year (from Section B, line 8, Column A)	3
4	Enter greater of line 2 or line 3	4
5	Income tax imposed in prior year	5
6	Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions)	6

Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions)

Schedule A (Form 990) 2024

Page 7

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)

Section D - Distributions		Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes	1
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity	2
3 Administrative expenses paid to accomplish exempt purposes of supported organizations	3
4 Amounts paid to acquire exempt-use assets	4
5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI)	5
6 Other distributions (describe in Part VI). See instructions	6
7Total annual distributions. Add lines 1 through 6.	7
8 Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions	8
9 Distributable amount for 2024 from Section C, line 6	9
10 Line 8 amount divided by Line 9 amount	10

Section E - Distribution Allocations (see instructions)		(i) Excess Distributions	(ii) Underdistributions Pre-2024	(iii) Distributable Amount for 2024
1 Distributable amount for 2024 from Section C, line 6
2 Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI). See instructions.
3 Excess distributions carryover, if any, to 2024:
a From 2019.......
b From 2020.......
c From 2021.......
d From 2022.......
e From 2023.......
fTotal of lines 3a through e
g Applied to underdistributions of prior years
h Applied to 2024 distributable amount
i Carryover from 2019 not applied (see instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.
4Distributions for 2024 from Section D, line 7:
$
a Applied to underdistributions of prior years
b Applied to 2024 distributable amount
c Remainder. Subtract lines 4a and 4b from line 4.
5 Remaining underdistributions for years prior to 2024, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions.
6 Remaining underdistributions for 2024. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions.
7 Excess distributions carryover to 2025. Add lines 3j and 4c.
8 Breakdown of line 7:
a Excess from 2020.....
b Excess from 2021.....
c Excess from 2022.....
d Excess from 2023.....
e Excess from 2024.....

Schedule A (Form 990) (2024)

Schedule A (Form 990) 2024

Page 8

Part VI

Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).

Facts And Circumstances Test

Return Reference	Explanation
PART IV SECTION E 2A	THE ASSOCIATION FOR BIBLICAL HIGHER EDUCATION, INC. (THE ASSOCIATION) WAS ESTABLISHED IN 1947. ARTICLE II MISSION ABHE EXISTS TO ADVANCE BIBLICAL HIGHER EDUCATION FOR KINGDOM IMPACT. 1.1. ARTICULATING BIBLICAL HIGHER EDUCATION'S DISTINCTIVES AND COMMUNICATING THE EXCELLENCE AND EFFECTIVENESS OF ITS MEMBERS TO INTERNAL AND EXTERNAL STAKEHOLDERS, INCLUDING PROSPECTIVE STUDENTS AND PARENTS, DONORS, STUDENTS, ALUMNI, FACULTY, THE HIGHER EDUCATION COMMUNITY, THE CHURCH, GOVERNMENTAL AND REGULATORY ENTITIES, AND SOCIETY. 1.2. SUPPORTING THE WORK OF A SEPARATE AND INDEPENDENT COMMISSION ON ACCREDITATION (COA) TO ASSURE QUALITY AND INTEGRITY AMONG BIBLICAL HIGHER EDUCATION INSTITUTIONS AND PROGRAMS THROUGH ACCREDITATION STANDARDS AND PEER REVIEW PROCESSES. (HEREAFTER IN THE CONSTITUTION AND BYLAWS, THE TERM INSTITUTION SHALL BE UNDERSTOOD TO APPLY ALSO TO QUALIFIED EDUCATIONAL UNITS OR PROGRAMS WHERE APPROPRIATE. 1.3. PROVIDING PROFESSIONAL RESOURCES AND SERVICES THAT EXEMPLIFY AND STIMULATE EXCELLENCE. 1.4. SERVING AS AN AMPLIFIER AND MULTIPLIER OF MEMBER EFFORTS AND RESOURCES, SEEKING TO FOSTER GROWTH AND FLOURISHING THAT EMPHASIZES BIBLE ENGAGEMENT AND SPIRITUAL DEVELOPMENT IN COMMUNITY TO HELP STUDENTS TO ANSWER GOD'S CALL TO LIVE LIFE ON MISSION WITH HIM. ARTICLE VII COMMISSION AND ACCREDITATION SECTION 1. NATURE AND FUNCTION A SEPARATE AND INDEPENDENT COA EXERCISES AUTHORITY OVER ACCREDITATION STANDARDS, DECISIONS, POLICIES, PROCEDURES AND PEER REVIEW PROCESSES. THROUGH ITS STANDARDS AND PEER REVIEW ACCREDITATION PROCESS, THE COMMISSION IS RESPONSIBLE TO ENSURE INSTITUTIONAL QUALITY AND INTEGRITY AND TO SERVE AS A CATALYST TOWARD EXCELLENCE AMONG INSTITUTIONS IN ACCORD WITH THE ASSOCIATION'S EDUCATIONAL DISTINCTIVES. ARTICLE III COMMISSION ON ACCREDITATION (COA) SECTION 4. RESPONSIBILITIES 4.2 THE COA WILL ESTABLISH ITS OWN BUDGET INDEPENDENTLY OF REVIEW OR CONSULTATION WITH ANY OTHER ENTITY OR ORGANIZATION. AS PART OF THIS PROCESS, IT WILL ESTABLISH A SCHEDULE OF FEES RELATED TO ITS ACCREDITATION SERVICES. THE COMMISSION WILL PAY FAIR MARKET VALUE FOR ITS PROPORTIONATE SHARE OF PERSONNEL, SERVICES, EQUIPMENT AND FACILITIES THAT IT USES JOINTLY WITH THE ABHE MEMBERSHIP ASSOCIATION.
SCH A, PART IV SECTION E 2B	SEE ABOVE FOR EXPLANATION TO SECTION E, 2A

Return Reference

Explanation

PART IV SECTION E 2A

THE ASSOCIATION FOR BIBLICAL HIGHER EDUCATION, INC. (THE ASSOCIATION) WAS ESTABLISHED IN 1947. ARTICLE II MISSION ABHE EXISTS TO ADVANCE BIBLICAL HIGHER EDUCATION FOR KINGDOM IMPACT. 1.1. ARTICULATING BIBLICAL HIGHER EDUCATION'S DISTINCTIVES AND COMMUNICATING THE EXCELLENCE AND EFFECTIVENESS OF ITS MEMBERS TO INTERNAL AND EXTERNAL STAKEHOLDERS, INCLUDING PROSPECTIVE STUDENTS AND PARENTS, DONORS, STUDENTS, ALUMNI, FACULTY, THE HIGHER EDUCATION COMMUNITY, THE CHURCH, GOVERNMENTAL AND REGULATORY ENTITIES, AND SOCIETY. 1.2. SUPPORTING THE WORK OF A SEPARATE AND INDEPENDENT COMMISSION ON ACCREDITATION (COA) TO ASSURE QUALITY AND INTEGRITY AMONG BIBLICAL HIGHER EDUCATION INSTITUTIONS AND PROGRAMS THROUGH ACCREDITATION STANDARDS AND PEER REVIEW PROCESSES. (HEREAFTER IN THE CONSTITUTION AND BYLAWS, THE TERM INSTITUTION SHALL BE UNDERSTOOD TO APPLY ALSO TO QUALIFIED EDUCATIONAL UNITS OR PROGRAMS WHERE APPROPRIATE. 1.3. PROVIDING PROFESSIONAL RESOURCES AND SERVICES THAT EXEMPLIFY AND STIMULATE EXCELLENCE. 1.4. SERVING AS AN AMPLIFIER AND MULTIPLIER OF MEMBER EFFORTS AND RESOURCES, SEEKING TO FOSTER GROWTH AND FLOURISHING THAT EMPHASIZES BIBLE ENGAGEMENT AND SPIRITUAL DEVELOPMENT IN COMMUNITY TO HELP STUDENTS TO ANSWER GOD'S CALL TO LIVE LIFE ON MISSION WITH HIM. ARTICLE VII COMMISSION AND ACCREDITATION SECTION 1. NATURE AND FUNCTION A SEPARATE AND INDEPENDENT COA EXERCISES AUTHORITY OVER ACCREDITATION STANDARDS, DECISIONS, POLICIES, PROCEDURES AND PEER REVIEW PROCESSES. THROUGH ITS STANDARDS AND PEER REVIEW ACCREDITATION PROCESS, THE COMMISSION IS RESPONSIBLE TO ENSURE INSTITUTIONAL QUALITY AND INTEGRITY AND TO SERVE AS A CATALYST TOWARD EXCELLENCE AMONG INSTITUTIONS IN ACCORD WITH THE ASSOCIATION'S EDUCATIONAL DISTINCTIVES. ARTICLE III COMMISSION ON ACCREDITATION (COA) SECTION 4. RESPONSIBILITIES 4.2 THE COA WILL ESTABLISH ITS OWN BUDGET INDEPENDENTLY OF REVIEW OR CONSULTATION WITH ANY OTHER ENTITY OR ORGANIZATION. AS PART OF THIS PROCESS, IT WILL ESTABLISH A SCHEDULE OF FEES RELATED TO ITS ACCREDITATION SERVICES. THE COMMISSION WILL PAY FAIR MARKET VALUE FOR ITS PROPORTIONATE SHARE OF PERSONNEL, SERVICES, EQUIPMENT AND FACILITIES THAT IT USES JOINTLY WITH THE ABHE MEMBERSHIP ASSOCIATION.

SCH A, PART IV SECTION E 2B

SEE ABOVE FOR EXPLANATION TO SECTION E, 2A

Schedule A (Form 990) 2024

Additional Data

Software ID:
Software Version:

- TIN:

Schedule B
(Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Schedule of Contributors

Attach to Form 990, 990-EZ, or 990-PF.

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

Name of the organization

ASSOCIATION FOR BIBLICAL
HIGHER EDUCATION

Employer identification number

35-1055662

Organization type (check one):

Filers of:

Section:

Form 990 or 990-EZ

501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization

Form 990-PF

501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation

Check if your organization is covered by the General Rule or a Special Rule.
Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.

General Rule

For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.

Special Rules

For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 33¹/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Right Arrow

Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).

For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.

Cat. No. 30613XSchedule B (Form 990) (Rev. 1-2025)

Schedule B (Form 990) (Rev. 1-2025) Page 2

Name of organization ASSOCIATION FOR BIBLICAL HIGHER EDUCATION

Part I	Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
RESTRICTED	,	$ RESTRICTED	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
Schedule B (Form 990) (Rev. 1-2025)

Schedule B (Form 990) (Rev. 1-2025)

Page 3

Name of organization ASSOCIATION FOR BIBLICAL HIGHER EDUCATION		Employer identification number 35-1055662

Part II	Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
Schedule B (Form 990) (Rev. 1-2025)

Schedule B (Form 990) (Rev. 1-2025)

Page 4


Name of organization ASSOCIATION FOR BIBLICAL HIGHER EDUCATION			Employer identification number 35-1055662
Part III Exclusively religious, charitable, etc., contributions to organizations described in section 501(c) (7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $ Use duplicate copies of Part III if additional space is needed.

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

Schedule B (Form 990) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Financial Statements

Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
right arrow

Attach to Form 990.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public Inspection

Name of the organization

ASSOCIATION FOR BIBLICAL
HIGHER EDUCATION

Employer identification number

35-1055662

Part I

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.

		(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........

Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............

Yes No

Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................

Yes No

Part II

Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.

Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of land for public use (e.g., recreation or education) Preservation of an historically important land area

Protection of natural habitat Preservation of a certified historic structure

Preservation of open space

Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ...	2d

Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year right arrow

Number of states where property subject to conservation easement is located right arrow

Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............

Yes No

Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow

Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow

Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................

Yes No

In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.

If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.

If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:

(i)

Revenue included on Form 990, Part VIII, line 1 ......................... right arrow

(ii)

Assets included in Form 990, Part X ............................... right arrow

If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:

Revenue included on Form 990, Part VIII, line 1 .......................... right arrow

Assets included in Form 990, Part X ............................... right arrow

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 52283D

Schedule D (Form 990) (Rev. 1-2025)

Page 2

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):

Public exhibition

Loan or exchange programs

Scholarly research

Other

Preservation for future generations

Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.

During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...

Yes No

Part IV

Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................

Yes No


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...

Yes No

If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....

Part V

Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.

		(a) Current year	(b) Prior year	(c) Two years back	(d) Three years back	(e) Four years back

1a	Beginning of year balance ....
b	Contributions ...
c	Net investment earnings, gains, and losses
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......

Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:

Board designated or quasi-endowment right arrow

Permanent endowment right arrow

Term endowment right arrow

The percentages on lines 2a, 2b, and 2c should equal 100%.

Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes

(i) Unrelated organizations .................

3a(i)

(ii) Related organizations .................

3a(ii)

If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........

Describe in Part XIII the intended uses of the organization's endowment funds.

Part VI

Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.

Description of property		(a) Cost or other basis (investment)	(b) Cost or other basis (other)	(c) Accumulated depreciation	(d) Book value

1a	Land .....
b	Buildings ....
c	Leasehold improvements	104,450	85,006	19,444
d	Equipment ....	362,177	336,864	25,313
e	Other .....
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				44,757

Schedule D (Form 990) (Rev. 1-2025)

Page 3

Part VII

Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

Part VIII

Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

Part IX

Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.

(a) Description				(b) Book value
(1)DEPOSITS				9,788
(2)RIGHT OF USE ASSET - LEASES				551,951
(3)RIGHT OF USE ASSET - COPIER				15,931
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........				577,670

Part X

Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.

1.(a) Description of liability	(b) Book value
(1) Federal income taxes
LEASE LIABILITY	398,441
LEASE LIABILITY - COPIER	10,201
CURRENT LEASE LIABILITY	171,150






Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	579,792
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

Schedule D (Form 990) (Rev. 1-2025)

Page 4

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......		1	2,686,863
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d .....................		2e	0
3	Subtract line 2e from line 1..................		3	2,686,863
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................		4c	0
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......		5	2,686,863

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........		1	2,735,554
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d....................		2e	0
3	Subtract line 2e from line 1...................		3	2,735,554
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b.....................		4c	0
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......		5	2,735,554

Part XIII

Supplemental Information

Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

Return Reference

Explanation

PART X, LINE 2:

THE ASSOCIATION HAS ADOPTED THE APPLICATION OF THE UNCERTAIN TAX POSITION PROVISIONS OF FASB ASC 740, INCOME TAXES. IT PRESCRIBES AN EVALUATION PROCESS FOR THE FINANCIAL STATEMENTS RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. IT ALSO PROVIDES GUIDANCE ON DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, DISCLOSURE AND TRANSITION. THE PROVISIONS RELATED TO UNCERTAINTY IN INCOME TAXES WERE APPLIED TO ALL TAX POSITIONS UPON ADOPTION. THIS ADOPTION HAD NO IMPACT ON THE ASSOCIATION'S COMBINED FINANCIAL STATEMENTS. AS OF AUGUST 31, 2025, THE ASSOCIATION HAS ACCRUED NO INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS. IT IS THE ASSOCIATION'S POLICY TO RECOGNIZE INTEREST AND PENALTIES RELATED TO INCOME TAX MATTERS IN OTHER EXPENSE. IN GENERAL, THE ASSOCIATION IS NO LONGER SUBJECT TO EXAMINATIONS BY TAX AUTHORITIES FOR U.S. FEDERAL OR STATE INCOME TAX RETURNS BEFORE FISCAL YEAR ENDED AUGUST 31, 2022.

Schedule D (Form 990) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE G (Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Supplemental Information Regarding
Fundraising or Gaming Activities

Complete if the organization answered "Yes" on Form 990, Part IV, lines 17, 18, or 19, or if the organization entered more than $15,000 on Form 990-EZ, line 6a. right arrow

Attach to Form 990 or Form 990-EZ.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public Inspection

Name of the organization
ASSOCIATION FOR BIBLICAL
HIGHER EDUCATION

Employer identification number

35-1055662

Part I

Fundraising Activities.Complete if the organization answered "Yes" on Form 990, Part IV, line 17.

Form 990-EZ filers are not required to complete this part.

Indicate whether the organization raised funds through any of the following activities. Check all that apply.

a	Mail solicitations	e	Solicitation of non-government grants
b	Internet and email solicitations	f	Solicitation of government grants
c	Phone solicitations	g	Special fundraising events
d	In-person solicitations

Did the organization have a written or oral agreement with any individual (including officers, directors, trustees

or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services?

YesNo

If "Yes," list the 10 highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is
to be compensated at least $5,000 by the organization.

(i) Name and address of individual or entity (fundraiser)	(iii) Did fundraiser have custody or control of contributions?
	Yes	No










Total . . . . . . . . . . . . . . . . . . . .

List all states in which the organization is registered or licensed to solicit contributions or has been notified it is exempt from registration or licensing.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 50083H

Schedule G (Form 990) (Rev. 1-2025)

Page 2

Part II

Fundraising Events. Complete if the organization answered "Yes" on Form 990, Part IV, line 18, or reported more than $15,000 of fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b. List events with gross receipts greater than $5,000.

		(a) Event #1 LEADERSHIP DEVELOPMENT OFFERING (event type)	(b) Event #2 LEADING HIGHER CAPITAL CAMPAIGN (event type)	(c) Other events (total number)	(d) Total events (add col. (a) through col. (c))
1	Gross receipts . . . . .	100,000	394,382		494,382
2	Less: Contributions . . . .
3	Gross income (line 1 minus line 2) . . . . . .	100,000	394,382		494,382

4	Cash prizes . . . . .
5	Noncash prizes . . . .
6	Rent/facility costs . . . .
7	Food and beverages . . .
8	Entertainment . . . .
9	Other direct expenses . . .	36,801	36,801
10	Direct expense summary. Add lines 4 through 9 in column (d) . . . . . . . . . .		36,801
11	Net income summary. Subtract line 10 from line 3, column (d). . . . . . . . . .		457,581

Part III

Gaming. Complete if the organization answered "Yes" on Form 990, Part IV, line 19, or reported more than $15,000 on Form 990-EZ, line 6a.

		(a) Bingo	(b) Pull tabs/Instant bingo/progressive bingo	(c) Other gaming	(d) Total gaming (add col.(a) through col.(c))
1	Gross revenue . . . . .

2	Cash prizes . . . . .
3	Noncash prizes . . . .
4	Rent/facility costs . . . .
5	Other direct expenses . . .

Volunteer labor . . . .

	Yes %
	No

	Yes %
	No

	Yes %
	No

Direct expense summary. Add lines 2 through 5 in column (d) . . . . . . . . . . right arrow

Net gaming income summary. Subtract line 7 from line 1, column (d). . . . . . . . . right arrow

Enter the state(s) in which the organization conducts gaming activities:

Is the organization licensed to conduct gaming activities in each of these states? . . . . . . . .

YesNo

If "No," explain:

10a

Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year? . . .

YesNo

If "Yes," explain:

Schedule G (Form 990) (Rev. 1-2025)

Page 3

Does the organization conduct gaming activities with nonmembers? . . . . . . . . . . .

YesNo

Is the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity

formed to administer charitable gaming? . . . . . . . . . . . . . . . . .

YesNo

Indicate the percentage of gaming activity conducted in:

The organization's facility . . . . . . . . . . . . . . . . . .

13a

An outside facility . . . . . . . . . . . . . . . . . . . .

13b

Enter the name and address of the person who prepares the organization's gaming/special events books and records:

Name

Address

15a

Does the organization have a contract with a third party from whom the organization receives gaming

revenue? . . . . . . . . . . . . . . . . . . . . . . . .

YesNo

If "Yes," enter the amount of gaming revenue received by the organization right arrow

$ and the

amount of gaming revenue retained by the third party right arrow

$ .

If "Yes," enter name and address of the third party:

Name

Address

Gaming manager information:

Name

Gaming manager compensation right arrow

Description of services provided right arrow

Director/officer Employee Independent contractor

Mandatory distributions:

Is the organization required under state law to make charitable distributions from the gaming proceeds to

retain the state gaming license? . . . . . . . . . . . . . . . . . . .

YesNo

Enter the amount of distributions required under state law distributed to other exempt organizations or spent

in the organization's own exempt activities during the tax year right arrow

Part IV

Supplemental Information. Provide the explanations required by Part I, line 2b, columns (iii) and (v); and Part III, lines 9, 9b, 10b, 15b, 15c, 16, and 17b, as applicable. Also provide any additional information. See instructions.

Return Reference	Explanation

Schedule G (Form 990) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

- TIN:

Schedule J
(Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Compensation Information

For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
medium right arrow graphic

Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
medium right arrow graphic

Attach to Form 990.
medium right arrow graphic

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public Inspection

Name of the organization

ASSOCIATION FOR BIBLICAL
HIGHER EDUCATION

Employer identification number

35-1055662

Part I

Questions Regarding Compensation

Yes

Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.

First-class or charter travel Housing allowance or residence for personal use

Travel for companions Payments for business use of personal residence

Tax idemnification and gross-up payments Health or social club dues or initiation fees

Discretionary spending account Personal services (e.g., maid, chauffeur, chef)

If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .....

Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ....

Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.

Compensation committee Written employment contract

Independent compensation consultant Compensation survey or study

Form 990 of other organizations Approval by the board or compensation committee

During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:

Receive a severance payment or change-of-control payment? .............

Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........

Participate in, or receive payment from, an equity-based compensation arrangement? .........

If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.

Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:

The organization? ....................

Any related organization? .......................

If "Yes," on line 5a or 5b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:

The organization? ..................

Any related organization? ......................

If "Yes," on line 6a or 6b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............

Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................

If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50053T

Schedule J (Form 990) (Rev. 1-2025)

Page 2

Part II

Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.

For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.

(A) Name and Title		(B) Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC			(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation in column (B) reported as deferred on prior Form 990
(A) Name and Title		(i) Base compensation	(ii) Bonus & incentive compensation	(iii) Other reportable compensation	(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)
1PHILIP DEARBORN PRESIDENT	(i) (ii)	0 ------------- 0	0 ------------- 0	188,144 ------------- 0	9,531 ------------- 0	3,000 ------------- 0	200,675 ------------- 0	0 ------------- 0

Schedule J (Form 990) (Rev. 1-2025)

Page 3

Part III

Supplemental Information

Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.

Return Reference	Explanation
PART I, LINE 3	AS PER FORM 990, PART VI, SECTION B, LINE 15: THE PRESIENT'S SALARY AND BENEFITS WILL BE DETEREMINED BY THE BOARD OF DIRECTORS. THE CHAIR WILL FACILITIATE THE PRESIDENT'S COMPENSATION REVIEW ON AN ANNUAL BASIS. THE EXECUTIVE COMMITTEE IS RESPONSIBLE TO RECOMMEND ANNUAL COMPENSATION ADJUSTMENTS.

Schedule J (Form 990) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE O
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public
Inspection

Name of the organization

ASSOCIATION FOR BIBLICAL
HIGHER EDUCATION

Employer identification number

35-1055662

Return Reference	Explanation
FORM 990, PART VI, SECTION A, LINE 6	ARTICLE IV ASSOCIATION MEMBERSHIP MEMBERSHIP IN THE ASSOCIATION IS AVAILABLE SUBJECT TO THE CATEGORIES AND CONDITIONS ENUMERATED BELOW. MEMBERSHIP MAY BE EXTENDED TO: 1.1 POSTSECONDARY INSTITUTIONS WHICH ARE COMPATIBLE WITH THE ASSOCIATION'S MISSION, CONFORM TO THE ASSOCIATION'S TENETS OF FAITH, AND HAVE BEEN GRANTED ACCREDITED OR PREACCREDITED (CANDIDATE) STATUS BY THE COA (C.F., ARTICLE VI). 1.2 POSTSECONDARY INSTITUTIONS WHICH ARE COMPATIBLE WITH THE ASSOCIATION'S MISSION, CONFORM TO THE ASSOCIATION'S TENETS OF FAITH, AND HAVE ONE OR MORE PROGRAMS THAT HAVE BEEN GRANTED PROGRAMMATIC ACCREDITATION BY THE COA (C.F., ARTICLE VI). 1.3 POSTSECONDARY INSTITUTIONS WHICH ARE COMPATIBLE WITH THE ASSOCIATION'S MISSION, CONFORM TO THE ASSOCIATION'S TENETS OF FAITH, AND ARE RECOGNIZED BY A CANADIAN PROVINCIAL AUTHORITY OR ACCREDITED BY A USDE- OR CHEA-RECOGNIZED ACCREDITOR.
FORM 990, PART VI, SECTION A, LINE 7A	ARTICLE VI BOARD OF DIRECTORS THE BOARD OF DIRECTORS SHALL BE COMPOSED OF TEN (10) MEMBER INSTITUTION REPRESENTATIVES ELECTED BY ASSOCIATION MEMBER PRESIDENTS (C.F., ARTICLE IV), A MAJORITY OF WHICH MUST REPRESENT COA-ACCREDITED MEMBER INSTITUTIONS (C.F., ARTICLE IV, SECTION 1.1), AND UP TO EIGHT (8) PUBLIC MEMBERS ELECTED BY THE BOARD. IT SHALL BE RESPONSIBLE TO EXERCISE FIDUCIARY, STRATEGIC, AND GENERATIVE LEADERSHIP IN PURSUIT OF THE ASSOCIATION'S MISSION; TO LEAD IN THE ADVANCEMENT AND RESOURCING OF THE ASSOCIATION'S MISSION; AND TO ESTABLISH POLICIES, PARAMETERS, AND PLANS TO WHICH THE ASSOCIATION PRESIDENT IS ACCOUNTABLE. THE BOARD'S COMPOSITION SHALL REFLECT AS FULLY AS POSSIBLE THE ASSOCIATION'S NATIONAL, THEOLOGICAL, ECCLESIASTICAL, ENROLLMENT, GENDER, AND ETHNIC DIVERSITY. ARTICLE VIII. COA DELEGATE ASSEMBLY SECTION 3. PURPOSES AND PREROGATIVES 3.1. COA. THE COA DELEGATE ASSEMBLY SHALL ELECT NOT LESS THAN TWELVE (12) OR MORE THAN EIGHTEEN (18) COA MEMBERS TO SERVE 4-YEAR TERMS OF OFFICE ON A ROTATING BASIS, IN ACCORDANCE WITH CORRESPONDING BYLAWS. ARTICLE II PRESIDENT SECTION 1. SELECTION 1.1. A PRESIDENT SHALL BE ENGAGED BY THE BOARD OF DIRECTORS, SUBJECT TO RATIFICATION BY THE ASSOCIATION MEMBERSHIP, TO SERVE AS THE ASSOCIATION'S CHIEF EXECUTIVE OFFICER. WHEN THE POSITION BECOMES VACANT, THE BOARD SHALL APPOINT A SEARCH COMMITTEE TO DEVELOP AND DISSEMINATE APPROPRIATE CRITERIA, SOLICIT AND SCREEN NOMINATIONS, AND RECOMMEND QUALIFIED CANDIDATES TO THE BOARD, WHICH SHALL, IN TURN, PRESENT ONE CANDIDATE TO THE ASSOCIATION'S MEMBER INSTITUTIONS FOR RATIFICATION BY TWO-THIRDS MAJORITY VOTE. ARTICLE V PRESIDENTIAL CONGRESS THE ASSOCIATION'S PRESIDENTIAL CONGRESS WILL BE COMPRISED OF THE PRESIDENT (I.E., CHIEF EXECUTIVE OFFICER) OF EACH MEMBER INSTITUTION, WHO SERVES AS THE SOLE INSTITUTIONAL REPRESENTATIVE TO THIS BODY WITHOUT PROXY. THE PRESIDENTIAL CONGRESS SHALL HAVE THE FOLLOWING PREROGATIVES: 1.1. BOARD MEMBER ELECTION. BOARD MEMBERS REPRESENTING MEMBER INSTITUTIONS WILL BE ELECTED BY A MAJORITY VOTE OF ELIGIBLE PRESIDENTIAL CONGRESS MEMBERS, IN KEEPING WITH TERMS AND CONDITIONS SPECIFIED IN ARTICLE VI BELOW. 1.2. CONSTITUTION/BYLAWS AMENDMENTS. AMENDMENTS TO THE CONSTITUTION AND BYLAWS WILL BE UNDERTAKEN BY THE PRESIDENTIAL CONGRESS SUBJECT TO PROVISIONS OF THIS CONSTITUTION (ARTICLE IX) AND BYLAWS (ARTICLE VIII). 1.3. MEMBER INSTITUTION COMMITTEE. THE PRESIDENTIAL CONGRESS WILL DESIGNATE A MEMBERSHIP COMMITTEE OF NO LESS THAN FIVE (5) OF ITS MEMBERS TO REVIEW AND ACT UPON INSTITUTIONAL APPLICATIONS FROM NON-COA ACCREDITED INSTITUTIONS FOR ASSOCIATION MEMBERSHIP. MEMBERSHIP WILL BE GRANTED TO SUCH INSTITUTIONS FOR FIVE (5) YEARS INITIALLY AND, THEREAFTER, FOR 10 YEARS. POLICIES AND PROCEDURES WILL ENSURE INSTITUTIONAL COMPATIBILITY WITH THE ASSOCIATION'S STATED TENETS OF FAITH, PURPOSES, AND DISTINCTIVES.
FORM 990, PART VI, SECTION A, LINE 7B	ARTICLE VIII - COA DELEGATE ASSEMBLY SECTION 3. PURPOSES AND PREROGATIVES 3.2. ACCREDITATION STANDARDS. THE COA DELEGATE ASSEMBLY SHALL RATIFY PROPOSALS OF THE COA TO ESTABLISH AND/OR AMEND ACCREDITATION STANDARDS AND RELATED POLICIES, IN ACCORDANCE WITH CORRESPONDING BYLAWS ARTICLE V PRESIDENTIAL CONGRESS THE ASSOCIATION'S PRESIDENTIAL CONGRESS WILL BE COMPRISED OF THE PRESIDENT (I.E., CHIEF EXECUTIVE OFFICER) OF EACH MEMBER INSTITUTION, WHO SERVES AS THE SOLE INSTITUTIONAL REPRESENTATIVE TO THIS BODY WITHOUT PROXY. THE PRESIDENTIAL CONGRESS SHALL HAVE THE FOLLOWING PREROGATIVES: 1.1. BOARD MEMBER ELECTION. BOARD MEMBERS REPRESENTING MEMBER INSTITUTIONS WILL BE ELECTED BY A MAJORITY VOTE OF ELIGIBLE PRESIDENTIAL CONGRESS MEMBERS, IN KEEPING WITH TERMS AND CONDITIONS SPECIFIED IN ARTICLE VI BELOW. 1.2. CONSTITUTION/BYLAWS AMENDMENTS. AMENDMENTS TO THE CONSTITUTION AND BYLAWS WILL BE UNDERTAKEN BY THE PRESIDENTIAL CONGRESS SUBJECT TO PROVISIONS OF THIS CONSTITUTION (ARTICLE IX) AND BYLAWS (ARTICLE VIII). 1.3. MEMBER INSTITUTION COMMITTEE. THE PRESIDENTIAL CONGRESS WILL DESIGNATE A MEMBERSHIP COMMITTEE OF NO LESS THAN FIVE (5) OF ITS MEMBERS TO REVIEW AND ACT UPON INSTITUTIONAL APPLICATIONS FROM NON-COA ACCREDITED INSTITUTIONS FOR ASSOCIATION MEMBERSHIP. MEMBERSHIP WILL BE GRANTED TO SUCH INSTITUTIONS FOR FIVE (5) YEARS INITIALLY AND, THEREAFTER, FOR 10 YEARS. POLICIES AND PROCEDURES WILL ENSURE INSTITUTIONAL COMPATIBILITY WITH THE ASSOCIATION'S STATED TENETS OF FAITH, PURPOSES, AND DISTINCTIVES. ARTICLE IV COA DELEGATE ASSEMBLY SECTION 1. DELEGATES 1.1. COA ACCREDITED AND PREACCREDITED (CANDIDATE) INSTITUTIONS SHALL BE ENTITLED TO REPRESENTATION AT COA DELEGATE ASSEMBLY MEETINGS ON THE FOLLOWING BASIS: 1.1.1. ONE DELEGATE FOR EACH INSTITUTION HOLDING COA PROGRAMMATIC ACCREDITATION. 1.1.2. ONE DELEGATE FOR EACH INSTITUTION HOLDING COA INSTITUTIONAL ACCREDITATION OR CANDIDATE STATUS WITH STUDENT ENROLLMENT OF 200 OR LESS. 1.1.3. TWO DELEGATES FOR EACH INSTITUTION HOLDING COA INSTITUTIONAL ACCREDITATION OR CANDIDATE STATUS WITH STUDENT ENROLLMENT OF 201 TO 400. 1.1.4. THREE DELEGATES FOR EACH INSTITUTION HOLDING COA INSTITUTIONAL ACCREDITATION OR CANDIDATE STATUS WITH STUDENT ENROLLMENT OF MORE THAN 400. SECTION 2. VOTING PRIVILEGES 2.1. EACH DELEGATE SHALL HAVE ONE VOTE. PROXY VOTING SHALL NOT BE PERMITTED. 2.3. CANDIDATE INSTITUTION DELEGATES SHALL HAVE THE PRIVILEGE OF DISCUSSION FROM THE FLOOR AND OF VOTING BY ACCLAMATION. THEY SHALL NOT EXERCISE THE PRIVILEGE OF NOMINATING OR VOTING ON OFFICERS OR OF VOTING BY BALLOT OR ON AMENDMENTS TO THE CONSTITUTION OR BYLAWS.
FORM 990, PART VI, SECTION B, LINE 11B	THE ADMINISTRATION WILL ENSURE ACCURATE ANNUAL COMPLETION AND TIMELY FILING OF IRS FORM 990. THE COMPLETED FORM WILL BE CIRCULATED TO ALL MEMBERS OF THE BOARD OF DIRECTORS FOR REVIEW. BOARD MEMBER QUESTIONS AND CONCERNS RELATIVE TO IRS FORM 990 REPRESENTATIONS WILL BE DIRECTED TO THE ADMINISTRATION VIA THE BOARD CHAIR WITHIN 30 DAYS OF CIRCULATION.
FORM 990, PART VI, SECTION B, LINE 12C	POLICY ON ETHICAL PRACTICES IT IS THE INTENT OF THE ASSOCIATION FOR BIBLICAL HIGHER EDUCATION TO EXPRESS THE ETHICAL IDEALS OF THE CHRISTIAN FAITH IN ALL OF ITS PRACTICES AND TO REQUIRE THAT ALL MEMBER INSTITUTIONS OR PROGRAMS FOLLOW SOUND PRINCIPLES OF INTEGRITY. COMMISSION ON ACCREDITATION (COA) PRACTICES 1. ABHE'S COA CONSIDERS FOR ACCREDITATION ONLY THOSE INSTITUTIONS AND PROGRAMS THAT EMPHASIZE BIBLICAL AND THEOLOGICAL STUDIES AS WELL PREPARATION FOR CHRISTIAN LIFE AND MINISTRY (VOCATIONAL OR AVOCATIONAL). 2. ABHE'S COA CONSIDERS AN INSTITUTION OR PROGRAM ONLY UPON THE REQUEST OF ITS CHIEF ADMINISTRATIVE OFFICER AND PERMITS THE WITHDRAWAL OF THE REQUEST AT ANY TIME PRIOR TO ACTION BY THE COA. 3. ABHE'S COA SELECTS EVALUATION TEAM MEMBERS ON THE BASIS OF THEIR COMPETENCE, THEIR ABILITY TO ASSESS PROGRAMS OF BIBLICAL HIGHER EDUCATION, AND THEIR ACCEPTABILITY TO THE INSTITUTION OR PROGRAM TO BE EVALUATED. NO INDIVIDUAL CAN SERVE AS BOTH CONSULTANT AND EVALUATOR FOR AN INSTITUTION OR PROGRAM DURING A GIVEN CYCLE OF ACCREDITATION. 4. ABHE'S COA FOLLOWS SOUND EVALUATION PROCEDURES THAT ENSURE: (1) THOROUGHNESS AND ACCURACY IN THE SECURING OF INFORMATION, (2) GOOD COMMUNICATION AT EVERY POINT AMONG ALL PARTIES INVOLVED IN THE PROCESS, (3) DUE REGARD FOR THE PROTECTION OF AN INSTITUTION WITH RESPECT TO THE CONFIDENTIALITY OF DOCUMENTS AND REPORTS, (4) ETHICAL AND PROFESSIONAL PRACTICES OF EVALUATORS DURING, PRECEDING, AND FOLLOWING THE VISIT, (5) NON-ACCEPTANCE OF HONORARIA BY COA REPRESENTATIVES FROM AN INSTITUTION (EXCEPT FOR SCHEDULED FEES) DURING AN INSTITUTION'S OR PROGRAM'S ACCREDITATION PROCESS, (6) EXPEDITIOUS HANDLING OF STEPS IN THE ACCREDITATION PROCESS, (7) AN ABSENCE OF CONFLICTS OF INTEREST WITHIN DECISION-MAKING BODIES, (8) PROMPT NOTIFICATION OF COMMISSION ACTIONS ON MEMBERSHIP STATUS, INCLUDING THE REASONS FOR ACTION, AND (9) COMPLETE AND ACCURATE RECORDS, INCLUDING AT LEAST THE LAST FULL REVIEW, OF THE ACCREDITATION PROCESS OF EACH INSTITUTION OR PROGRAM AND ALL ACTIONS TAKEN REGARDING ITS STATUS WITH THE COA. 5. ABHE'S COA SEEKS TO CONDUCT ITS ACTIVITIES WITH A VIEW TO ECONOMY OF OPERATION AND REASONABLE COST TO ITS INSTITUTIONS. 6. ABHE'S COA AVOIDS SHOWING FAVORITISM IN THE ENDORSEMENT OF VENDORS SEEKING ENTRY INTO THE BIBLICAL HIGHER EDUCATION MARKET. THE ASSOCIATION RESERVES THE RIGHT TO INFORM ITS MEMBERS OF ADVANTAGEOUS SERVICES AND PRODUCTS. SUCH INFORMATION IS NOT TO BE CONSIDERED AN ENDORSEMENT. ABHE, COMMISSION ON ACCREDITATION MANUAL, POLICY ON THE ASSIGNMENT OF PRIMARY AND SECONDARY READERS CASES TO BE CONSIDERED BY THE COMMISSION ON ACCREDITATION (COA) AS A WHOLE WILL BE ASSIGNED TO BOTH A PRIMARY AND A SECONDARY READER. THIS PROCEDURE ENABLES A DIVISION OF LABOR AND ASSURES OBJECTIVITY. IT ALSO PROVIDES FOR THOROUGHNESS, THE OPPORTUNITY FOR A SECOND OPINION, AND A BACKUP, GIVEN THE UNFORESEEN ABSENCE OF THE PRIMARY READER. TO ASSURE OBJECTIVITY, ENHANCE FAIRNESS, AND AVOID A CONFLICT OF INTEREST, PRIMARY AND SECONDARY READERS WILL NOT BE ASSIGNED TO A PARTICULAR INSTITUTION IN THE FOLLOWING CIRCUMSTANCES: CURRENT SERVICE AT AN INSTITUTION WITH THE SAME DENOMINATIONAL/FELLOWSHIP AFFILIATION CURRENT SERVICE AT AN INSTITUTION WITH THE SAME GEOGRAPHICAL BASE OF CONSTITUENCY PREVIOUS EMPLOYMENT AS FACULTY OR STAFF WITHIN THE PAST TEN YEAR PREVIOUS SERVICE AS A BOARD MEMBER WITHIN THE PAST TEN YEARS PREVIOUS SERVICE AS A TEAM EVALUATOR WITHIN THE PAST FIVE YEARS PREVIOUS SERVICE AS AN INDEPENDENT CONSULTANT WITHIN THE PAST FIVE YEARS PREVIOUS SERVICE AS A READER (PRIMARY OR SECONDARY) FOR A MEETING OF THE FULL COA WITHIN A TWO YEAR PERIOD ACCEPTANCE OF SUBSTANTIVE GIFTS OR HONORARIA FOR SELF OR SPOUSE APART FROM SCHEDULED FEES DURING THE ACCREDITATION PROCESS, INCLUDING ANY APPEALS PROCESSES PREVIOUS ATTENDANCE AT OR GRADUATION FROM AN INSTITUTION BEING CONSIDERED SUBMISSION OF AN APPLICATION FOR EMPLOYMENT TO AN INSTITUTION WITHIN THE PAST FIVE YEARS ANY SITUATION THAT COULD AFFECT AN INDIVIDUAL'S ABILITY TO BE IMPARTIAL COMMISSIONERS WILL FURTHER AGREE TO RECUSE THEMSELVES FROM CONSIDERATION OF ANY INSTITUTION WHERE THEY ARE AWARE OF A POTENTIAL CONFLICT OF INTEREST. RECUSAL MEANS THAT THE COMMISSIONER WILL DECLARE A RECUSAL BEFORE DISCUSSION BEGINS, LEAVE THE TABLE, AND AVOID PARTICIPATING IN ANY DISCUSSION RELATED TO THE INSTITUTION OR THE DECISION THAT THE COA MAKES RELATIVE TO THE INSTITUTION UNDER CONSIDERATION. ONLY ONE READER WILL BE ASSIGNED TO COMMITTEE DELIBERATIONS.
FORM 990, PART VI, SECTION B, LINE 15	PRESIDENT: THE PRESIDENT'S SALARY AND BENEFITS WILL BE DETERMINED BY THE BOARD OF DIRECTORS. THE CHAIR WILL FACILITATE THE PRESIDENT'S COMPENSATION REVIEW ON AN ANNUAL BASIS. THE EXECUTIVE COMMITTEE IS RESPONSIBLE TO RECOMMEND ANNUAL COMPENSATION ADJUSTMENTS. DIRECTORS: THE COMMISSION ON ACCREDITATION IS RESPONSIBLE TO ESTABLISH, PUBLISH IN ITS MANUAL,AND IMPLEMENT IN ITS ANNUAL BUDGET A POLICY REGARDING COMPENSATION OF ITS DIRECTOR AND OTHER COA PROFESSIONAL STAFF. THE PRESIDENT IS RESPONSIBLE TO WORK WITH THE COA TO ENSURE THAT ITS COMPENSATION POLICIES AND PRACTICES ARE CONSISTENT WITH THE ASSOCIATION'S EXECUTIVE COMPENSATION PRINCIPLES AND PARAMETERS.
FORM 990, PART VI, SECTION C, LINE 19	GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS AND PRESIDENT'S ANNUAL REPORT ARE AVAILABLE ON THE ORGANIZATIONS WEBSITE AND UPON REQUEST.
FORM 990, PART XII, LINE 2C	NO CHANGES IN PROCESSES FROM PRIOR YEAR.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: ABHE IS THE QUALITY AND CREDIBILITY RESOURCE PARTNER THAT CONNECTS EFFORTS AMONG CHRISTIAN POSTSECONDARY EDUCATIONAL INSTITUTIONS AND WITH OTHERS INVESTED IN SERIOUS BIBLE LEARNING THAT SHAPES A LIFE OF GODLY INFLUENCE AND SERVICE TO THE MOST EFFECTIVE MEANS FOR MATURING, THRIVING, AND SUSTAINING. ADVANCING BIBLICAL HIGHER EDUCATION FOR KINGDOM IMPACT.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	8
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	8
5	Total number of individuals employed in calendar year 2024 (Part V, line 2a) ......	5	11
6	Total number of volunteers (estimate if necessary) .............	6	0
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	1,519,196	1,485,492
9	Program service revenue (Part VIII, line 2g) .........	750,170	738,475
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	0	0
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	164,816	462,896
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	2,434,182	2,686,863
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	0	0
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	1,045,382	1,123,367
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	1,322,323	1,612,187
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	2,367,705	2,735,554
19	Revenue less expenses. Subtract line 18 from line 12.......	66,477	-48,691
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	1,615,998	1,415,180
21	Total liabilities (Part X, line 26).............	824,014	671,887
22	Net assets or fund balances. Subtract line 21 from line 20.....	791,984	743,293

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 2,102,976 including grants of $ ) (Revenue $ 743,790 )
	ACCREDITATION AND EVALUATION OF MEMBER AND CANDIDATE COLLEGES -- SETTING EVALUATION STANDARDS

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses2,102,976

1b	Sub-Total..............
c	Total from continuation sheets to Part VII, Section A..
d	Total (add lines 1b and 1c).........	409,041	0	14,031

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0

1a	Federated campaigns..		1a
b	Membership dues..		1b	694,937
c	Fundraising events..		1c
d	Related organizations		1d
e	Government grants (contributions)		1e

f	All other contributions, gifts, grants, and similar amounts not included above		1f	790,555

g	Noncash contributions included in lines 1a - 1f:$		1g

h Total. Add lines 1a-1f.......		1,485,492

		Business Code
2a	MEETINGS	900099	458,925	458,925
b	EVALUATION & CONSULTAN	541610	279,550	279,550
c
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		738,475

3 Investment income (including dividends, interest, and othersimilar amounts) ......
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
			(i) Real	(ii) Personal
6a	Gross rents	6a
b	Less: rental expenses	6b
c	Rental income or (loss)	6c
d	Net rental income or (loss).......
			(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	7a
b	Less: cost or other basis and sales expenses	7b
c	Gain or (loss)	7c
d	Net gain or (loss).........
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a	494,382
b	Less: direct expenses ...		8b	36,801
c	Net income or (loss) from fundraising events..			457,581			457,581
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a	3,159
b	Less: cost of goods sold ..		10b	0
c	Net income or (loss) from sales of inventory..			3,159	3,159

Business Code
11a	MISCELLANEOUS		900099	2,156	2,156
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			2,156
12	Total revenue. See instructions.....			2,686,863	743,790	0	457,581

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............
4	Benefits paid to or for members .......
5	Compensation of current officers, directors, trustees, and key employees ...........
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........
7	Other salaries and wages........	1,008,099	655,264	352,835
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......	115,268	72,997	42,271
10	Payroll taxes ...........
11	Fees for services (non-employees):
a	Management ......
b	Legal .........
c	Accounting ...........	86,157	30,654	55,503
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)
12	Advertising and promotion ....
13	Office expenses .......	65,063	63,451	1,612
14	Information technology ......
15	Royalties ..
16	Occupancy ...........	198,979	159,183	39,796
17	Travel ............	64,215	64,215
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....	369,096	369,096
20	Interest ...........
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	34,151	27,321	6,830
23	Insurance ...	26,489		26,489
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	LEADERSHIP DEVELOPMENT	558,521	558,521
b	RESOURCE DEVELOPMENT	55,106		55,106
c	MISCELLANEOUS	39,493	19,428	20,065
d	TELEPHONE AND UTILITIES	35,723	28,579	7,144
e	All other expenses	79,194	54,267	24,927
25	Total functional expenses. Add lines 1 through 24e	2,735,554	2,102,976	632,578	0
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			280,850	1	285,116
2	Savings and temporary cash investments .........			394,079	2	394,188
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............			24,828	4	20,427
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
					6
7	Notes and loans receivable, net ...........				7
8	Inventories for sale or use ............				8	3,061
9	Prepaid expenses and deferred charges ......			118,911	9	89,961
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	466,627
b	Less: accumulated depreciation	10b	421,870	77,518	10c	44,757
11	Investments—publicly traded securities .				11
12	Investments—other securities. See Part IV, line 11 .....				12
13	Investments—program-related. See Part IV, line 11 ..				13
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........			719,812	15	577,670
16	Total assets. Add lines 1 through 15 (must equal line 33)...			1,615,998	16	1,415,180

17	Accounts payable and accrued expenses .....	22,500	17	33,187
18	Grants payable ...		18
19	Deferred revenue .........	87,404	19	58,908
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D	714,110	25	579,792
26	Total liabilities. Add lines 17 through 25..	824,014	26	671,887

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	655,768	27	645,452
28	Net assets with donor restrictions ...........	136,216	28	97,841
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	791,984	32	743,293
33	Total liabilities and net assets/fund balances ........	1,615,998	33	1,415,180