2024-04-03T15:10:03+00:00 2023-06-30 363990892 Capin Crouse LLP 55 Shuman Blvd Suite 300 Naperville IL 60563 990 2022-07-01 362270695 Emmaus Bible College EMMA 5635888000 2570 Asbury Road Dubuque IA 52001 Philip Boom President 5635888000 2024-04-03 true Philip Boom 999009999 true Daren Daiga P01074795 5055022746 2022 2023-04-26 12:10:37Z Philip Boom 2570 Asbury Road Dubuque IA 52001 10078874 false X www.emmaus.edu X 1947 IA To glorify God by educating and equipping learners to impact the world for Christ. 15 13 265 17 0 0 3402864 3962699 4295478 4746025 52131 176185 206898 54545 7957371 8939454 1561621 1681678 0 0 3911612 4215709 0 0 274571 2144517 2481671 7617750 8379058 339621 560396 11775934 12661334 1559033 1644354 10216901 11016980 Emmaus Bible College exists to glorify God by educating and equipping learners to impact the world for Christ through faithful and effective service in their ministries, professions, and communities. The College offers academic programs in biblical studies, teacher education, educational ministries, counseling psychology, business administration, computer information systems, and intercultural studies. false false 6256417 1681678 3388521 Emmaus Bible College offers academic programs, majors and minors in-person in Bible & Theology, Educational Ministries, Intercultural Studies, Teacher Education, Counseling Psychology, Business Administration, Mathematics, Computer Studies, Health Sciences, Archaeology, English, History and Music. The college also offers academic programs and majors in Bible & Theology fully online. Emmaus participates in the National Christian College Athletic Association in Men's & Women's Basketball, Men's & Women's Cross Country, Men's Soccer and Women's Basketball. Almost all students who take classes in person participate in intramural sports and in student life activities. During fiscal year 2023, 226 students received higher education. 750587 1400971 The College provided room and board to an average of 136 students during the fiscal year. Other on campus auxiliary enterprises available to students include a coffee shop, cafe and textbook sales. 7007004 true true false false false false false false true true false false true true false true false true true true false false false false false false false true false false false false false true false true false true false false false false true true false false false true 297 0 true 265 true false false false false false false false false false false false false X 15 13 false false false false false false false true true false false true true true true true true true true false MI NH SC WI X Laurel Rasmussen 5635888000 2570 Asbury Road Dubuque IA 52001 Dan Mearns Treasurer 2.3 X X 0 0 0 Frederick F Schwertfeger Vice Chairman 2.3 X X 0 0 0 Matthew Phelan Secretary 2.3 X X 0 0 0 Philip Boom President 40.0 X X 99394 0 12415 Steven L Leary Chairman 2.3 X X 0 0 0 Benjamin Scripture Trustee 0.6 X 0 0 0 Chad Legel Trustee 0.6 X 0 0 0 David S Harper Trustee 0.6 X 0 0 0 Dr Steven Price Trustee 0.6 X 0 0 0 Ian S Taylor Trustee 0.6 X 0 0 0 Julio Morel Trustee 0.6 X 0 0 0 Mark Barinowski Trustee 0.6 X 0 0 0 Michael Hart Trustee 0.6 X 0 0 0 Robert Warner Trustee 0.6 X 0 0 0 William Gustoff Trustee 0.6 X 0 0 0 William Longstreet Trustee (Part year) 0.6 X 0 0 0 Chad Cunningham Vice President of Advancement 40.0 X 65417 0 12284 Israel Chavez Vice President of Student Life 40.0 X 63793 0 9073 Joseph Abdy Vice President for Admin/Finance 40.0 X 71326 0 33722 Raju Kunjummen Vice President for Academic Affairs 40.0 X 73500 0 1354 Tom Kook Vice President of Enrollment/Mktg 40.0 X 73449 0 12088 446879 0 80936 0 false false false 0 1375180 2587519 40809 3962699 Tuition & fees 900099 3388521 3388521 Auxiliary income 900099 1311068 1311068 Bookstore sales 900099 46436 46436 0 0 0 0 4746025 178626 178626 26529 15451 11078 0 11078 11078 1121528 0 1104578 19391 16950 -19391 -2441 -2441 43467 43467 0 0 43467 8939454 4789492 0 187263 1681678 1681678 0 0 543726 427041 92657 24028 60401 5666 54735 2977949 2438480 400144 139325 36253 27935 6835 1483 365053 222148 133854 9051 232327 183308 37805 11214 9848 251 9597 46925 9385 37540 286905 171855 90139 24911 115096 45782 65919 3395 192320 136456 28756 27108 26779 2780 23999 425691 421882 884 2925 191532 144858 19452 27222 61682 53177 8091 414 24971 255 24716 367277 333927 33350 9561 9132 429 Food expense 365663 364490 1173 Dues & subscriptions 53651 44770 8723 158 Permit & licenses 44113 40042 4071 Assessment 13546 13546 246111 228160 14614 3337 8379058 7007004 1097483 274571 407951 312422 197986 1439968 120907 105459 0 0 88620 74933 76935 94623 13686164 8987917 4780836 4698247 2421586 2074457 0 0 3681113 3861225 11775934 12661334 201829 295081 125980 131030 0 893606 886807 10400 10400 327218 321036 1559033 1644354 X 4435556 4906131 5781345 6110849 10216901 11016980 11775934 12661334 X 560396 136064 103619 X false true X true true true X 2106240 3056920 3919389 3402864 3962699 16448112 0 0 2106240 3056920 3919389 3402864 3962699 16448112 3136864 13311248 150346 115213 22230 256708 205155 749652 0 17345 65580 53398 183563 43467 363353 17561117 23160585 0.7580 0.7612 X Schedule A, Part II The organization is a school as described under 170(b)(1)(A)(ii) and is not required to complete a public support schedule. Schedule A, Part II is completed to verify the school can qualify under public charity status section 170(b)(1)(A)(vi) and, therefore, qualifies to use the first listed special rule for Schedule B reporting. Schedule A, Part II, Line 10 Other Income DESCRIPTION - MISC. INCOME, COLUMN A - 17345.0, COLUMN B - 65580.0, COLUMN C - 53398.0, COLUMN D - 183563.0, COLUMN E - 43467.0, COLUMN F - 363353.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1533465 50750 94839 276959 1402095 1684953 5950 -137338 20100 1533465 1520110 15949 248971 100077 1684953 1473289 5830 67122 26131 1520110 1467598 5700 75644 30009 45644 1473289 0.0147 0.9853 0.0 false false 629473 629473 8830568 5597545 3233023 2595688 2355311 240377 1630435 1035061 595374 4698247 Beneficial interest in trusts 2611139 Assets held in charitable remainder trusts 361329 Assets held for Board designated reserves 250000 Assets held for capital projects 638757 Assets held for endowment 3861225 Annuities payable 57835 Liabilities under charitable remainder trusts 263201 321036 7512910 136064 15451 151515 7361395 1578059 1578059 8939454 6712831 15451 15451 6697380 1681678 1681678 8379058 Schedule D, Part V, Line 4 Intended uses of endowment funds The college's endowment consists of approximately 27 funds established for a variety of purposes including student aid and college operations. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Rental expenses - 15451 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Financial aid - 1681678 Change in value of beneficial interest in trusts - -103241 Change in value of annuities & trusts - -378 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Rental expenses - 15451 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Financial aid - 1681678 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY The organization publicized its racially nondiscriminatory policy on the homepage of its website at all times during its tax year in a manner reasonably expected to be noticed by visitors. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT The organization received financial assistance from the Department of Education Financial Aid programs. Middle East and North Africa 0 7 Archaeology Dig at Shiloh Israel fulfils course requirement for Archaeology minor 21926 Central America and the Caribbean 0 8 Summer Missions Exposure Trip Student trip 5626 0 15 0 0 0 15 27552 0 27552 false false false false false false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual; MIDDLE EAST AND NORTH AFRICA-Accrual true Financial aid 170 1681678 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. The College has a limited amount of funds available each year to be used for student aid in the form of scholarships. Each scholarship has clearly defined eligibility requirements. Some scholarships such as academic merit are automatically awarded if eligible criteria are met. In other cases students make applications for each scholarship they wish to be considered. The Director of Financial Aid and/or Committee reviews scholarship applications and awards scholarships. No cash changes hands and funds are directly tied to student accounts. 11500 Merit Scholarship Tuition Assistance Nathan Phelan Family Member of Matt Phelan, Secretary 44481 Wages and benefits false X 3 40809 Selling cost 0 false true false Schedule M, Part I Column (b) The number of contributions represent the number of contributions received, not the number of items donated. Form 990, Part VI, Line 1a The Executive Committee shall consist of not less than seven Trustees, a majority of whom shall constitute a quorum, and including the Chairman of the Board, Vice-Chairman of the Board, the President, Secretary, and Treasurer. The members of this committee shall be appointed by the Board of Trustees at its annual meeting. The Chairman of the Board shall also be the Chairman of the Executive Committee and in his absence, the Vice-Chairman shall sit in his place. The Executive Committee shall and may exercise all of the authority of the Board of Trustees during the interim between regular meetings of the Board provided that such committee shall not have the authority of the Board of Trustees in reference to (i) amending, altering or repealing their Bylaws; (ii) electing, appointing or removing any Trustee; (iii) amending the charter; (iv) adopting a plan of merger or consolidation with another corporation; (v) authorizing the sale, lease, exchange or mortgage of all or substantially all of the property and assets of the Corporation; (vi) authorizing the voluntary dissolution of the Corporation. Form 990, Part VI, Line 11b Review of form 990 by governing body Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. The reviewed Form 990 is then provided to the board of directors for review and comment. The Form 990 is filed after all board comments are addressed. Form 990, Part VI, Line 12c Conflict of interest policy All trustees and officers annually review the conflict of interest policy and sign that they are in compliance. The Ethics Committee reviews all the trustee and officer conflict of interest forms. Non-board conflict of interest issues are actively identified and addressed by the cabinet. Should any potential conflicts of interest be disclosed, the trustee or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. Form 990, Part VI, Line 15a Process to establish compensation of top management official The independent board members review salary and benefit information for the President and compare with similarly qualified persons in comparable colleges to set salary and benefits for the upcoming fiscal year. The process is documented in the board minutes. Form 990, Part VI, Line 15b Process to establish compensation of other employees The President, along with the independent board members, review salary and benefit information for the Vice Presidents and compare with similarly qualified persons in comparable colleges to finalize salary and benefits for the upcoming fiscal year. The process is documented in the board minutes. Form 990, Part VI, Line 19 Required documents available to the public The governing documents, conflict of interest policy and financial statements are available upon request. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue Miscellaneous income - Total Revenue: 43467, Related or Exempt Function Revenue: 43467, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in value of beneficial interest in trusts - 103241; Change in value of annuities and trusts - 378; Charitable remainder trust (1) Trust NC Emmaus Bible College true false false false false false false false false false false false false false false false false false false false