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Institute for Biblical Authority

EIN 82-2837201 · Hamilton, MT

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthFair69 out of 100GovernanceNot ratedThe short tax form does not cover thisImpact evidenceDescribes programsHow well its results are evidenced

What it says it does

TO PROMOTE THE BIBLE AS TOTALLY TRUSTWORTHY AND AUTHORITATIVE BEGINNING WITH ITS FIRST WORD IN GENESIS 1:1 EXTENDING THROUGH TO THE LAST WORD IN REVELATION 22:21.

Income
$49,654
Spending
$58,585
Reserves
6.7 months of spending
Largest source of income
donations and private grants, 100%

Source: Form 990EZ for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Fair: 69 out of 100. Higher than 48% of charities in its peer group (religion, under $250k).

  • Reserves

    28 of 35

    Spendable reserves would cover 6.7 months of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    0 of 15

    Spending exceeded income by 18% of income.

Source: Form 990EZ for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

This organization files the short tax form, which does not ask about boards, policies or audits. That is normal for a small charity and is not a mark against it.

Source: Form 990EZ for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)
  1. $64,454 spent. 2024 HIGHLIGHTS AND ACCOMPLISHMENTS OF IBA:JANUARY 20-26: ABA HOSTED BILL FEDERER IN MISSOULA, MT.JANUARY 27-28: ALBERTON CREATION CONFERENCE AND FIELD TRIPS WITH MICHAEL ORD.FEBRUARY 20: DR. HORTON SPOKE AT CHAPEL AT VALLEY CHRISTIAN SCHOOL IN MISSOULA, MT.FEBRUARY 26: DR. HORTON VISITED MISSION VALLEY CHRISTIAN ACADEMY IN POLSON, MT, AND PRESENTED EVIDENCE OF A GLOBAL FLOOD.MARCH 14: DR. HORTON TAUGHT SUNDAY SCHOOL AT THE LOLO COMMUNITY CHURCH IN LOLO, MT.APRIL 24: DR. HORTON WAS ON THE RADIO WITH MIKE MUELLER AT KLYQ MISSOULA.APRIL 27-28: A MAJOR IBA EVENT AT CROSSPOINT CHURCH IN MISSOULA.MAY 14: DR. HORTON PRESENTED AT CHAPEL AT HAMILTON CHRISTIAN ACADEMY IN HAMILTON, MT.JULY 19-20: IBA HAD A MAJOR CONFERENCE IN MEDORA, ND, WITH THE INSTITUTE FOR CREATION RESEARCH.AUGUST 6-10: DR. HORTON TAUGHT AS THE MAIN SPEAKER AT THE DICKEY LAKE BIBLE CAMP FOR TWO CHURCHES IN HAMILTON, MT.AUGUST 27-SEPTEMBER 1: IBA SET UP A TENT AT THE RAVALLI COUNTY FAIR, DEMONSTRATING EVIDENCE OF THE GLOBAL FLOOD FROM THE GLACIAL LAKE MISSOULA FLOOD.SEPTEMBER 23-27: DR. HORTON TAUGHT THE GENESIS 1-11 SECTION AT WILDERNESS SCHOOL OF THE BIBLE IN AUGUSTA, MT.OCTOBER 6-12: DR. HORTON WAS IN UTAH FILMING FOR HIS DRONE VIDEO RESEARCH PROJECT.

Source: Form 990EZ for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since April 2018.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.