POINT UNIVERSITY INC: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- POINT UNIVERSITY INC (EIN 58-6044761)
- Tax period
- 2019-07-01 to 2020-06-30
- Filed
- 2021-05-17
- IRS object ID
- 202111379349301451
- Schema version
- 2019v5.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule I
- Schedule J
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-05-17T08:29:51-05:00 | ReturnTs |
| Tax Period End | 2020-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 420 SOUTH ORANGE AVENUE SUITE 500 | AddressLine1Txt |
| City | ORLANDO | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32801 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 586044761 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | POINT UNIVERSITY INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | POIN | BusinessNameControlTxt |
| Phone | 7063851000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 507 WEST 10TH STREET | AddressLine1Txt |
| City | WEST POINT | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 31833 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | NADEENA POWER | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 7063851017 | PhoneNum |
| Signature | 2021-05-03 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | AMY CHAPMAN | PreparerPersonNm |
| PTIN | P00843460 | PTIN |
| Phone | 4078021200 | PhoneNum |
| Preparation | 2021-05-03 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | NADEENA POWER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 507 WEST 10TH STREET | AddressLine1Txt |
| City | WEST POINT | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 31833 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $36,581,516 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.POINT.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1928 | FormationYr |
| Legal Domicile State | GA | LegalDomicileStateCd |
| Activity Or Mission | TO EDUCATE STUDENTS FOR CHRIST-CENTERED SERVICE AND LEADERSHIP THROUGHOUT THE WORLD. | ActivityOrMissionDesc |
| Voting Members Governing Body | 19 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 19 | VotingMembersIndependentCnt |
| Total Employee | 649 | TotalEmployeeCnt |
| Total Volunteers | 18 | TotalVolunteersCnt |
| Total Gross UBI | -$382,622 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $8,131,000 | PYContributionsGrantsAmt |
| CY Contributions Grants | $8,117,665 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $24,364,683 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $25,186,342 | CYProgramServiceRevenueAmt |
| PY Investment Income | $41,940 | PYInvestmentIncomeAmt |
| CY Investment Income | $163,184 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,164,086 | PYOtherRevenueAmt |
| CY Other Revenue | $797,628 | CYOtherRevenueAmt |
| PY Total Revenue | $33,701,709 | PYTotalRevenueAmt |
| CY Total Revenue | $34,264,819 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $6,741,005 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $6,939,199 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $12,564,072 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $12,112,895 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,044,529 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $15,107,968 | PYOtherExpensesAmt |
| CY Other Expenses | $14,039,001 | CYOtherExpensesAmt |
| PY Total Expenses | $34,413,045 | PYTotalExpensesAmt |
| CY Total Expenses | $33,091,095 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$711,336 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,173,724 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $43,688,830 | TotalAssetsBOYAmt |
| Total Assets EOY | $44,703,708 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $24,261,023 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $24,102,177 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $19,427,807 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $20,601,531 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO EDUCATE STUDENTS FOR CHRIST-CENTERED SERVICE AND LEADERSHIP THROUGHOUT THE WORLD. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $26,705,903 | ExpenseAmt |
| Grant | $6,939,199 | GrantAmt |
| Revenue | $25,834,747 | RevenueAmt |
| Desc | POINT UNIVERSITY OFFERS ASSOCIATE DEGREE PROGRAMS, BACHELOR'S DEGREE PROGRAMS, MASTER'S DEGREE PROGRAMS, AND CERTIFICATE PROGRAMS IN THE ACADEMIC AREAS OF BIBLICAL STUDIES AND MINISTRY, BUSINESS AND LEADERSHIP, SOCIAL AND BEHAVIORAL SCIENCES AND HUMAN SERVICES, EDUCATION, HUMANITIES, MUSIC, BIOLOGY, AND EXERCISE AND HEALTH SCIENCES (NOT ALL ACADEMIC AREAS AT ALL LEVELS). OVER 2,000 STUDENTS ARE ENROLLED IN THE RESIDENTIAL PROGRAM AT WEST POINT, THE ONLINE PROGRAM, AND OFF-SITE LOCATIONS (PEACHTREE CITY AND SAVANNAH IN GEORGIA). | Desc |
| Total Program Service Expenses | $26,705,903 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 144 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 649 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 19 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 19 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | Yes (1) | LocalChaptersInd |
| Policies Reference Chapters | Yes (1) | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | NADEENA POWER CFO | PersonNm |
| Phone | 7063851000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 507 WEST 10TH STREET | AddressLine1Txt |
| City | WEST POINT | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 31833 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (26 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| DR DEAN C COLLINS | |||||||
| PRESIDENT | 40.00 | Yes (X) | $183,776 | $0 | $61,635 | ||
| STEPHEN T WEAVER | |||||||
| FACULTY | 40.00 | $121,616 | $0 | $16,634 | Yes (X) | ||
| ARTHUR DANA CPA | |||||||
| VP FINANCE | 40.00 | Yes (X) | $123,429 | $0 | $13,815 | ||
| WILBERT D HARRISON | |||||||
| CHIEF ACEDEMIC OFFICER | 40.00 | Yes (X) | $101,577 | $0 | $30,224 | ||
| MARGARET HODGE | |||||||
| DIRECTOR OF HR | 40.00 | $102,057 | $0 | $22,853 | Yes (X) | ||
| ALAN E KEMPER | |||||||
| FACULTY | 40.00 | $108,634 | $0 | $14,868 | Yes (X) | ||
| STACY BARTLETT | |||||||
| VP ADVANCEMENT | 40.00 | $101,494 | $0 | $17,385 | Yes (X) | ||
| NADEENA POWER | |||||||
| CFO | 40.00 | Yes (X) | $98,652 | $0 | $3,117 | ||
| ANDRE KENNEBREW | |||||||
| TRUSTEE, CHAIRMAN OF THE BOARD | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| TONY COLLINS | |||||||
| TRUSTEE, TREASURER | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| MIKE WAERS | |||||||
| TRUSTEE, VICE CHAIRMAN | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| DAVID DEETER | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| JEREMY FINE | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| CAM HUXFORD | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| ANDREW CATHY | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| J ROSS GREENE | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| DR JIM SLODERBECK | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| MARVIN BUSSEY | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| PAUL LESLIE | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| DR RALPH SWEARNGIN | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| ROB RAYNOR | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| BOB DAY | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| DAVID MCDANIEL | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| ALAN STITH | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| FAITH SIMPSON | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| AMORY SCOTT | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $941,235 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $180,531 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 7 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| HIGHER EDUCATIONCOM | |||||
| 801 CONGRESS STREET SUITE 400 | HOUSTON | TX | 77002 | MARKETING OF ONLINE CLASSES | $1,292,190 |
| SUPERIOR GOLF & GROUNDS LLC | |||||
| 6282 GA HWY 18 | PINE MOUNTAIN | GA | 31822 | MANAGEMENT OF GOLF COURSE | $272,521 |
| NATIONAL MANAGEMENT RESOURCES | |||||
| PO BOX 1224 | LAGRANGE | GA | 30241 | FACILITIES MANAGEMENT | $256,981 |
| SYNERGY CAMPUS SECURITY SERVICES LLC | |||||
| PO BOX 1224 | LAGRANGE | GA | 30241 | CAMPUS SECURITY | $230,741 |
| KSI CONSULTING | |||||
| 4701 SHORE DRIVE | VIRGINIA BEACH | VA | 23455 | ACCIDENT INSURANCE FOR STUDENTS | $137,215 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 14 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $3,072,982 | GovernmentGrantsAmt |
| All Other Contributions | $5,044,683 | AllOtherContributionsAmt |
| Noncash Contributions | $2,734,751 | NoncashContributionsAmt |
| Total Contributions | $8,117,665 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| TUITION AND FEES | 611710 | $22,756,016 | $22,756,016 | |
| AUXILIARY SERVICES | 611710 | $2,920,204 | $2,920,204 | |
| GOLF COURSE SALES | 713910 | -$489,878 | -$489,878 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $25,186,342 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $173,205 | TotalRevenueColumnAmt |
| Exclusion | $173,205 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $639,101 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $639,101 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $639,101 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $107,256 | UnrelatedBusinessRevenueAmt |
| Exclusion | $531,845 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,306,676 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,316,697 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$10,021 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$10,021 | TotalRevenueColumnAmt |
| Exclusion | -$10,021 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS REVENUE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $158,527 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $158,527 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $158,527 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $34,264,819 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $25,834,747 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | -$382,622 | UnrelatedBusinessRevenueAmt |
| Exclusion | $695,029 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,939,199 | TotalAmt |
| Program Services | $6,939,199 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $932,207 | TotalAmt |
| Program Services | $322,434 | ProgramServicesAmt |
| Management And General | $609,773 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,451,287 | TotalAmt |
| Program Services | $8,806,393 | ProgramServicesAmt |
| Management And General | $92,555 | ManagementAndGeneralAmt |
| Fundraising | $552,339 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $935,064 | TotalAmt |
| Program Services | $801,463 | ProgramServicesAmt |
| Management And General | $115,002 | ManagementAndGeneralAmt |
| Fundraising | $18,599 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $794,337 | TotalAmt |
| Program Services | $698,355 | ProgramServicesAmt |
| Management And General | $53,728 | ManagementAndGeneralAmt |
| Fundraising | $42,254 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,299,502 | TotalAmt |
| Program Services | $335,012 | ProgramServicesAmt |
| Management And General | $792,468 | ManagementAndGeneralAmt |
| Fundraising | $172,022 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,157 | TotalAmt |
| Management And General | $63,157 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $91,352 | TotalAmt |
| Management And General | $91,352 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $265,887 | TotalAmt |
| Program Services | $240,320 | ProgramServicesAmt |
| Fundraising | $25,567 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $206,467 | TotalAmt |
| Program Services | $182,417 | ProgramServicesAmt |
| Management And General | $21,760 | ManagementAndGeneralAmt |
| Fundraising | $2,290 | FundraisingAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,268,203 | TotalAmt |
| Program Services | $2,268,203 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,766,754 | TotalAmt |
| Program Services | $1,300,848 | ProgramServicesAmt |
| Management And General | $1,332,030 | ManagementAndGeneralAmt |
| Fundraising | $133,876 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $578,471 | TotalAmt |
| Program Services | $559,557 | ProgramServicesAmt |
| Management And General | $14,042 | ManagementAndGeneralAmt |
| Fundraising | $4,872 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,308,431 | TotalAmt |
| Program Services | $1,108,591 | ProgramServicesAmt |
| Management And General | $176,160 | ManagementAndGeneralAmt |
| Fundraising | $23,680 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,372,594 | TotalAmt |
| Program Services | $1,162,875 | ProgramServicesAmt |
| Management And General | $184,869 | ManagementAndGeneralAmt |
| Fundraising | $24,850 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $431,218 | TotalAmt |
| Program Services | $31,115 | ProgramServicesAmt |
| Management And General | $398,839 | ManagementAndGeneralAmt |
| Fundraising | $1,264 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| CONTRACTED SERVICES | $1,687,931 | $865,425 | $817,368 | $5,138 |
| COURSE EXPENSES | $853,039 | $853,039 | $0 | $0 |
| BAD DEBT EXPENSE | $410,567 | $410,567 | ||
| REPAIRS AND MAINTENANCE | $227,213 | $132,964 | $94,249 | $0 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $208,215 | TotalAmt |
| Program Services | $97,693 | ProgramServicesAmt |
| Management And General | $72,744 | ManagementAndGeneralAmt |
| Fundraising | $37,778 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,091,095 | TotalAmt |
| Program Services | $26,705,903 | ProgramServicesAmt |
| Management And General | $5,340,663 | ManagementAndGeneralAmt |
| Fundraising | $1,044,529 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,497,128 | BOYAmt |
| EOY | $3,210,472 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,616,098 | BOYAmt |
| EOY | $5,777,727 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,123,754 | BOYAmt |
| EOY | $963,684 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $581,815 | BOYAmt |
| EOY | $980,167 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,010,819 | BOYAmt |
| EOY | $757,407 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $44,910,825 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $11,896,574 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,859,216 | BOYAmt |
| EOY | $33,014,251 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $43,688,830 | BOYAmt |
| EOY | $44,703,708 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,122,252 | BOYAmt |
| EOY | $1,651,166 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $890,574 | BOYAmt |
| EOY | $1,497,495 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,630,737 | BOYAmt |
| EOY | $18,252,077 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,617,460 | BOYAmt |
| EOY | $2,701,439 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,261,023 | BOYAmt |
| EOY | $24,102,177 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,775,359 | BOYAmt |
| EOY | $14,905,642 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,652,448 | BOYAmt |
| EOY | $5,695,889 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,427,807 | BOYAmt |
| EOY | $20,601,531 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $43,688,830 | BOYAmt |
| EOY | $44,703,708 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,173,724 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $7,090,330 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $12,454,958 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $15,121,734 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8,131,000 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,117,665 | CurrentTaxYearAmt |
| Total | $50,915,687 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $7,090,330 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $12,454,958 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $15,121,734 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8,131,000 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,117,665 | CurrentTaxYearAmt |
| Total | $50,915,687 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $15,212,515 | SubstantialContributorsTotAmt |
| Public Support Total170 | $35,703,172 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $199,770 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $174,513 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $191,431 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $524,627 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $812,306 | CurrentTaxYearAmt |
| Total | $1,902,647 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $440,656 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $804,728 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $542,976 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $689,821 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $158,527 | CurrentTaxYearAmt |
| Total | $2,636,708 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $55,455,042 | TotalSupportAmt |
| Public Support CY170 | 0.64380 | PublicSupportCY170Pct |
| Public Support PY170 | 0.72060 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 QUALIFIES TO USE THE FIRST LISTED SPECIAL RULE FOR SCHEDULE B REPORTING. |
| SCHEDULE A, PART II, LINE 10, EXPLANATION FOR OTHER INCOME | MISCELLANEOUS INCOME 2014: $ 233,173 2015: $ 440,656 2016: $ 330,042 2017: $ 542,976 2018: $ 689,821 2019: $ 158,527 |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,547,629 | BeginningYearBalanceAmt |
| Contributions | $31,036 | ContributionsAmt |
| Investment Earnings Or Losses | $118,677 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $4,697,342 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,410,532 | BeginningYearBalanceAmt |
| Contributions | $29,566 | ContributionsAmt |
| Investment Earnings Or Losses | $107,531 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $4,547,629 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,276,413 | BeginningYearBalanceAmt |
| Contributions | $27,955 | ContributionsAmt |
| Investment Earnings Or Losses | $106,164 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $4,410,532 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,311,675 | BeginningYearBalanceAmt |
| Contributions | $24,125 | ContributionsAmt |
| Investment Earnings Or Losses | $108,000 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $167,387 | GrantsOrScholarshipsAmt |
| End Year Balance | $4,276,413 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,169,122 | BeginningYearBalanceAmt |
| Contributions | $25,867 | ContributionsAmt |
| Investment Earnings Or Losses | $116,686 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $4,311,675 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.00000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.85040 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.14960 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,027,201 | OtherCostOrOtherBasisAmt |
| Book Value | $7,027,201 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $22,117,185 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,712,653 | DepreciationAmt |
| Book Value | $18,404,532 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,865,260 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,285,076 | DepreciationAmt |
| Book Value | $3,580,184 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,326,708 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,045,421 | DepreciationAmt |
| Book Value | $1,281,287 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,574,471 | OtherCostOrOtherBasisAmt |
| Depreciation | $853,424 | DepreciationAmt |
| Book Value | $2,721,047 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $33,014,251 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| DEFERRED RENT | $207,521 |
| CAPITAL LEASE OBLIGATIONS | $2,493,918 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,701,439 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | THE FUNDS ARE INVESTED FOR THE PURPOSE OF GRANTING ANNUAL ACADEMIC SCHOLARSHIPS TO STUDENTS OF POINT UNIVERSITY IN PERPETUITY AND IN ACCORDANCE WITH DONOR STIPULATIONS. |
| PART X, LINE 2: | THE UNIVERSITY IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, THE COLLEGE QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). THE UNIVERSITY IS SUBJECT TO FEDERAL INCOME TAX ONLY ON NET UNRELATED BUSINESS INCOME UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE UNIVERSITY HAS EVALUATED ITS TAX POSITIONS AND DETERMINED IT HAS NO UNCERTAIN TAX POSITIONS AND HAS NOT RECORDED ANY OBLIGATIONS FOR UNRELATED BUSINESS INCOME TAX. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | THE COLLEGE ISSUES ITS CATALOG AND VIEWBOOKS FOR PUBLIC INSPECTION, BOTH DISCLOSE THE NONDISCRIMINATORY POLICY. THE SCHOOL DRAWS A SUBSTANTIAL PERCENTAGE OF STUDENTS NATIONWIDE AND FOLLOWS A RACIALLY NONDISCRIMINATORY POLICY AS TO STUDENTS. |
| SCHEDULE E, PART I, LINE 6 | THE UNIVERSITY RECEIVES GOVERNMENTAL SUPPORT TO AID STUDENTS NEEDING EDUCATIONAL ASSISTANCE. MONIES ARE AWARDED THROUGH THREE FEDERAL PROGRAMS: PELL GRANT, FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT, AND THE FEDERAL WORK STUDY. IN ADDITION THE UNIVERSITY RECEIVES STATE SUPPORT FOR STUDENTS NEEDING EDUCATIONAL ASSISTANCE. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| OTHER SCHOLARSHIPS AND FINANCIAL AID | 2647 | $6,318,249 |
| STUDENT COVID 19 GRANTS | 549 | $620,950 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | GRANTS ARE PRIMARILY MONITORED IN THE FINANCIAL AID DEPARTMENT THROUGH THE UTILIZATION OF WRITTEN AND ELECTRONIC DOCUMENTATION. STUDENTS RECEIVING GRANTS AND SCHOLARSHIPS ARE DEEMED WORTHY BY THE COLLEGE'S ASSESSMENT ON THE BASIS OF ACHIEVEMENT AND FINANCIAL NEED. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DR DEAN C COLLINS | PersonNm |
| Title | PRESIDENT | TitleTxt |
| Base Compensation Filing Org | $183,776 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $5,841 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $55,794 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $245,411 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 1A | FormAndLineReferenceDesc |
| Explanation | AN ANNUAL, NONTAXABLE, HOUSING ALLOWANCE OF $34,500 IS PROVIDED TO THE PRESIDENT, WHO IS AN ORDAINED MINISTER. | ExplanationTxt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 2 | ContributionCnt |
| Noncash Contributions Rpt F990 | $3,786,851 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | PUBLISHED MKT VALUE | MethodOfDeterminingRevenuesTxt |
Real Estate Other RealEstateOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $360,000 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | EXPERT APPRAISED OPINION | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | Yes (1) | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | AS A MATTER OF PROCEDURE, THE FINANCE COMMITTEE OF THE BOARD OF TRUSTEES REVIEWS THE FORM 990. THE EXECUTIVE COMMITTEE PRESENTS A REPORT OF ITS REVIEW TO THE BOARD OF TRUSTEES. A COPY OF THE FORM 990 IS PROVIDED TO THE COLLEGE'S BOARD OF TRUSTEES PRIOR TO SUBMISSION WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY IS REGULARLY DISCUSSED BY THE AUDIT COMMITTEE WITH EVIDENCE OF COMPLIANCE RECORDED IN THE BOARD MEETING MINUTES. IF A CONFLICT WERE TO ARISE, THE PARTY WITH THE CONFLICT WOULD ABSTAIN FROM VOTING ON MATTERS REGARDING THE CONFLICT. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE PRESIDENT'S COMPENSATION IS REVIEWED BY THE FINANCE COMMITTEE OF THE BOARD OF TRUSTEES. COMPARATIVE DATA FROM SIMILAR COLLEGES AND UNIVERSITIES IS OBTAINED ANNUALLY TO ASSIST IN DETERMINING COMPENSATION LEVELS. THIS PROCESS IS DOCUMENTED IN THE BOARD MINUTES UPON COMPENSATION APPROVAL. |
| FORM 990, PART VI, SECTION C, LINE 19 | POINT UNIVERSITY MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Total IncomeTotalIncomeAmt | End Of Year AssetsEndOfYearAssetsAmt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|
| POINT UNIVERSITY GOLF CLUB LLC | |||||||||
| 2001 COUNTRY CLUB ROAD | LANETT | AL | 36863 | 473728196 | GOLF COURSE | AL | $310,191 | $8,032,990 | POINT UNIVERSITY |
| POINT UNIVERSITY - FOUNDRY LLC | |||||||||
| 507 WEST 10TH STREET | WEST POINT | GA | 31833 | REAL ESTATE | GA | $2,510,426 | POINT UNIVERSITY | ||
| POINT UNIVERSITY PROPERTIES LLC | |||||||||
| 507 WEST 10TH STREET | WEST POINT | GA | 31833 | REAL ESTATE | GA | $3,668,448 | POINT UNIVERSITY | ||
| PU PROPERTIES LLC | |||||||||
| 507 WEST 10TH STREET | WEST POINT | GA | 31833 | 814900384 | REAL ESTATE | GA | $2,300,000 | POINT UNIVERSITY | |