BOISE BIBLE COLLEGE INC (EIN 820309302) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1974

Legal Domicile

Principal Officer

SCOTT LERWICK

Phone

2083767731

Tax Period

2023-07-01 to 2024-06-30

BOISE BIBLE COLLEGE INC, founded in 1974, is a community nonprofit in the Education sector that reported $2.9M in total revenue in fiscal year 2023. Revenue decreased 9% compared to the prior year. Expenses of $3.2M exceeded revenue, resulting in a 10% operating deficit.

Mission

TO PROVIDE COLLEGE TRAINING TO MEN AND WOMEN PLANNING TO ENTER THE CHRISTIAN MINISTRY.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $1,816,283

Program Service Revenue $973,202

Investment Income $68,008

Other Revenue $36,129

TOTAL REVENUE $2,893,622

Expense Breakdown

Grants Paid $283,241

Salaries & Benefits $1,666,012

Fundraising Expenses $228,942

Program Expenses $2,313,966

Other Expenses $1,245,141

TOTAL EXPENSES $3,194,394

Year-over-Year Comparison

	2023	2022	Change
Revenue	$2,893,622	$3,172,983	-0.1%
Expenses	$3,194,394	$3,761,331	-0.2%
Net Income	$-300,772	$-588,348	-0.5%

Key Indicators

✗ Grants to Organizations ✓ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✓ Conflict of Interest Policy

✗ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✓ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$169,588

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
NICK DUFFEL	CHAIRMAN	5.00	Officer Director	$0	$0	$0
RANDY BOURN	VICE CHAIRMAN	5.00	Officer Director	$0	$0	$0
RICK MCMICHAEL	SECRETARY	5.00	Officer Director	$0	$0	$0
SETH THOMAS	MEMBER	4.00	Officer Director	$0	$0	$0
DAN LEROY	MEMBER	4.00	Officer Director	$0	$0	$0
ROB NESS	MEMBER	2.50	Director	$0	$0	$0
DAVE DANIEL	MEMBER	2.50	Director	$0	$0	$0
DAVID LADD	MEMBER	4.00	Officer Director	$0	$0	$0
JESSE WHITFORD	MEMBER	2.50	Director	$0	$0	$0
MALCAM MOBERLY	MEMBER	2.50	Director	$0	$0	$0
CORY GRANT	MEMBER	2.50	Director	$0	$0	$0
GARY SCHEER	MEMBER	2.50	Director	$0	$0	$0
RICH ZIEHMER	MEMBER	2.50	Director	$0	$0	$0
DARLA READ	DIRECTOR OF OPERATIONS	40.00	Officer	$55,077	$3,381	$58,458
TAMMY CHRISTENSEN	VICE PRESIDENT OF STUDENT SERVICES	40.00	Officer	$49,818	$0	$49,818
BRALYN DECKER	DIRECTOR OF ADMISSIONS	40.00	Officer	$0	$0	$0
SCOTT LERWICK	PRESIDENT	40.00	Officer	$45,087	$16,225	$61,312

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2024	$2,893,622	$3,194,394	$6,026,484	$-300,772
2023	$3,172,983	$3,761,331	$6,240,640	$-588,348
2022	$2,750,505	$3,366,908	$6,828,761	$-616,403
2021	$4,641,890	$3,809,070	$7,550,513	$832,820
2020	$3,702,500	$3,592,120	$6,696,748	$110,380
2019	$3,876,904	$3,718,439	$6,446,856	$158,465
2018	$3,607,795	$3,616,870	$6,313,953	$-9,075

BOISE BIBLE COLLEGE INC