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← JIMMY SWAGGART BIBLE COLLEGE

Form 990 for tax year 2023

Filed by JIMMY SWAGGART BIBLE COLLEGE.

What the amendment changed

Compared with the return it replaced , filed 14 November 2024. matched by us Only the Part I totals and the names listed in Part VII are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Total revenue
$2,284,993 changed to $476,519
Total expenses
$2,058,731 changed to $250,257
Contributions and grants received
$1,962,725 changed to $154,251
Grants paid
$0 changed to $17,080
Program services expenses
$1,695,353 changed to $83,317
Management and general expenses
$363,378 changed to $166,940
Program service expenses (Part III)
$1,695,353 changed to $83,317

Listed only on the later return

  • Loren Jon Larson
  • Stephanie Rachael Beauregard

Totals

Total revenue
$476,519
Total expenses
$250,257
Contributions and grants received
$154,251
Grants paid
$17,080
Program service revenue
$322,268
Investment income
$0
Other revenue
$0
Total assets, end of year
$256,826
Total liabilities, end of year
$52,996
Net assets or fund balances, end of year
$203,830
Program services expenses (Part IX)
$83,317
Management and general expenses
$166,940
Fundraising expenses
$0
Program service expenses (Part III)
$83,317

Program services were 33.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1d · Related organizations

    $154,251

  • 2a · Program service revenue: TUITION AND FEES

    total $257,693 · related or exempt $257,693

  • 2b · Program service revenue: DORMITORY RENT

    total $64,575 · related or exempt $64,575

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $17,080 · program services $17,080

  • 11c · Fees: accounting

    total $166,940 · management and general $166,940

  • 13 · Office expenses

    total $57,381 · program services $57,381

  • 17 · Travel

    total $7,856 · program services $7,856

  • 19 · Conferences, conventions and meetings

    total $1,000 · program services $1,000

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    end of year $250,000

  • 4 · Accounts receivable

    beginning of year $10,492 · end of year $4,326

  • 9 · Prepaid expenses and deferred charges

    end of year $2,500

  • 17 · Accounts payable and accrued expenses

    beginning of year $23,739 · end of year $29,295

  • 19 · Deferred revenue

    beginning of year $4,385 · end of year $19,301

  • 25 · Other liabilities

    beginning of year $4,800 · end of year $4,400

  • 27 · Net assets without donor restrictions

    beginning of year -$22,432 · end of year $203,830

Mission and programs · 2023

Mission

JIMMY SWAGGART BIBLE COLLEGE IS A PENTECOSTAL, BIBLICALLY BASED COMMUNITY OF HIGHER LEARNING WHICH EXISTS TO EDUCATE AND EQUIP CHRISTIAN LEADERS IN ACADEMIC EXCELLENCE AND WORLD EVANGELISM

  • JIMMY SWAGGART BIBLE COLLEGE IS A PENTECOSTAL, BIBLICALLY BASED COMMUNITY OF HIGHER LEARNING WHICH EXISTS TO EDUCATE AND EQUIP CHRISTIAN LEADERS IN ACADEMIC EXCELLENCE AND WORLD EVANGELISM

    Expenses $83,317 · Grants $17,080 · Revenue $322,268

As filed on the 2023 return.

Listed in Part VII

  • Rev Gabriel L Swaggart

    PRESIDENT

    Total calculated
    $1,003,941
    From this org
    $0
    From related orgs
    $853,941
    Other
    $150,000
    Hours/week
    5 + 40 related

    Schedule J breakdown matched by us

    Base
    not reported + $853,941 related
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported + $150,000 related
    Filer's total
    not reported + $1,003,941 related

  • Loren Jon Larson

    PROFESSOR

    Total calculated
    $103,265
    From this org
    $0
    From related orgs
    $103,265
    Other
    $0
    Hours/week
    40

  • Stephanie Rachael Beauregard

    VP ACADEMIC

    Total calculated
    $97,872
    From this org
    $0
    From related orgs
    $97,872
    Other
    $0
    Hours/week
    40

  • Jennifer S Mullis

    VICE CHAIRMA

    Total calculated
    $88,164
    From this org
    $0
    From related orgs
    $88,164
    Other
    $0
    Hours/week
    1

  • Shane Glotz

    SECRETARY/TR

    Total calculated
    $0
    Hours/week
    1

  • Jeremy D Goux

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    1

  • Rev Jason Stidham

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2023
Filed
6 January 2025
IRS schema version
2023v6.0
Source object
202541119349300329

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