2025-10-15T12:38:24+00:00 2025-06-30 332621854 CRI Capin Crouse Advisors LLC 345 Massachusetts Ave Suite 300 Indianapolis IN 46204 990 2024-07-01 580685908 Toccoa Falls College Inc TOCC 7068866831 107 Kincaid Drive Toccoa Falls GA 30598 Dee Mooney VP for Finance 7068866831 2025-10-15 true true Daren Daiga P01074795 5055022746 2025-10-15 2024 2025-03-06 01:10:19Z Dr Robert M Myers 107 Kincaid Drive Toccoa Falls GA 30598 33752243 false X https://tfc.edu X 1911 GA Christian undergraduate and graduate education with residential & non-residential offerings. 10 9 590 40 211987 135701 1406960 1232096 26139395 28934466 642101 834531 198269 57778 28386725 31058871 5293396 5587412 0 10757900 11744184 17666 18171 275165 8117361 8790552 24186323 26140319 4200402 4918552 41549319 46755795 2574356 2774398 38974963 43981397 The mission of Toccoa Falls College is to glorify God through seeking and developing Christian servant leaders who will impact their world with the love and message of Jesus Christ. false false 22880016 5587412 28780257 Toccoa Falls College offers undergraduate programs in 30 majors and 49 minors to approximately 3,100 residential, commuter, and online students, as well as 5 graduate programs. The College provides the campus community with food services, residential housing, and a college gift shop. Also, Toccoa Falls College offers student counseling, student activities and student government, intramural recreation, and various other student experiences as co-curricular to their academic experience. 22880016 true true false false false false false true false true true false false false true false true false true false true false false true false false false false true true false false false false false false false false false true false false false false false false false false false false true 1223 0 true 590 true true true false false false false false false false false false false false X 10 9 false false false false false false false true true false false false true true true true true true true true false false GA X Dee Mooney 7068866831 107 Kincaid Drive Toccoa Falls GA 30598 Janet Webb Chairwoman 3.0 X X 0 0 0 Jeffery Norris Vice Chairman 1.0 X X 0 0 0 Paul N Rumery Trustee/Secretary 2.0 X X 0 0 0 C David Markle Trustee 1.0 X 0 0 0 David L Austin Trustee 1.0 X 0 0 0 Floyd Wheeler Trustee 1.0 X 0 0 0 George Woerner Trustee 1.0 X 0 0 0 Mark Herndon Trustee 1.0 X 0 0 0 Ron Cantrell Trustee 1.0 X 0 0 0 W Randolph Shirley Trustee 1.0 X 0 0 0 Dee Mooney VP for Finance 40.0 X 150308 0 23797 Kieran Clements VP of Academic Affairs 40.0 X 123163 0 30055 Robert Myers President 40.0 X 281098 0 25091 554569 0 78943 3 false true false Ron Cantrell Construction 1473 Helen Hwy PO Box 864 Cleveland GA 30528 Construction Services 4484795 Chartwells Dining ServicesCompass Two LLC 2400 Yorkmont Rd Charlotte NC 28217 Campus Food Service 1871639 Jenzabar 88 Vilcom Cir Ste 181 Chapel Hill NC 27514 Student Information Systems 247650 3 289284 942812 1232096 Tuition & Fees 900099 24093638 24093638 Auxiliary 900099 4666018 4477722 188296 Conferences 900099 174810 174810 0 0 0 0 28934466 604218 604218 240707 22591 238997 610 1710 21981 23691 23691 2684078 2453765 230313 0 230313 230313 0 Other Income 900099 34087 34087 0 0 0 0 34087 31058871 28780257 211987 834531 5587412 5587412 639066 157176 402340 79550 8954913 8173909 696064 84940 165422 151390 9785 4247 1308522 1195774 96145 16603 676261 608635 61128 6498 11970 11970 73726 73726 18171 18171 434692 319435 115257 0 263727 69122 189212 5393 767744 326609 412415 28720 356043 350377 5666 699495 676800 15764 6931 390011 307587 74424 8000 7840 7275 565 1061064 976461 79663 4940 148217 122995 23962 1260 Campus Food Service 1716396 1716396 Deferred Maintenance 1118650 1037978 80672 Repairs and Maintenance 344880 291854 48780 4246 Unrelated Business Income Taxes 42800 42800 1353297 1110408 242889 0 26140319 22880016 2985138 275165 13819148 17749992 914071 364241 0 0 0 0 38178 36493 136700 133829 683345 857302 41018208 18039369 19106275 22978839 6717491 4495484 6969 6549 0 127142 133066 41549319 46755795 1000681 1047383 0 0 994778 578897 1727015 2574356 2774398 X 30720453 35999227 8254510 7982170 38974963 43981397 41549319 46755795 4918552 87882 0 X false true true true true X 3715914 3228371 3284055 1406960 1232096 12867396 0 0 3715914 3228371 3284055 1406960 1232096 12867396 0 12867396 159315 163848 322020 532655 604218 1782056 0 65833 105678 135489 135701 442701 266703 134260 1158440 175388 34087 1768878 16861031 120735667 0.76314 0.77155 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 qualifies to use the first listed special rule for Schedule B reporting. Schedule A, Part II, Line 10 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 266703.0, COLUMN B - 134260.0, COLUMN C - 222832.0, COLUMN D - 175388.0, COLUMN E - 34087.0, COLUMN F - 833270.0; DESCRIPTION - EMPLOYEE RETENTION CREDIT, COLUMN A - , COLUMN B - , COLUMN C - 935608.0, COLUMN D - , COLUMN E - , COLUMN F - 935608.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 38500 X false 4146021 7188 369664 20840 4502033 3792432 10808 353127 10346 4146021 3469987 134166 198483 10204 3792432 3960877 3850 -459007 35733 3469987 3295584 27075 652542 14324 3960877 0.0 1.0 0.0 true false 532630 532630 30309151 11981063 18328088 4250780 1407110 2843670 5143543 4270463 873080 782104 380733 401371 22978839 Federal Income Taxes Student Deposits 703538 Performance Obligation Liabilities 1023477 1727015 25798948 87882 239607 327489 25471459 5587412 5587412 31058871 20792514 239607 239607 20552907 5587412 5587412 26140319 Schedule D, Part III, Line 4 Collections of art - description of collections The collection is a set of Audobon prints which are being held on display in the outdoor education center. Schedule D, Part V, Line 4 Intended uses of endowment funds Primarily scholarships Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Rental Expenses - 239607 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Scholarships - 5587412 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Rental Expenses - 239607 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Scholarships - 5587412 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 College 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. It is also communicated with prospective students through College publications, catalog, and the downloadable Student Handbook. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT Toccoa Falls College received federal awards restricted for financial aid, Federal Supplemental Educational Opportunity Grants and Work Study. The monies are awarded through federal programs and the college is required to comply with various regulations related to those funding programs. Europe (Including Iceland and Greenland) 0 0 Program Services Academic Study Trip 53272 0 0 0 0 0 0 53272 0 53272 false false false false false false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual X X X X X true Clark Higher Education 2 Westside Dr Asheville NC 28806 Mass Mailings false 0 18171 -18171 0 18171 -18171 GA Schedule G, Part I, Line 2b(iv) The professional fundraising services were consulting in nature, no gross receipts were directly generated from the services provided. Schedule G, Part I, Line 2b(v) payment of fees or payment of expenses CLARK HIGHER EDUCATION-THE AMOUNT PAID TO CLARK HIGHER ED INCLUDES $18,171 IN COMPENSATION AND $252,776 IN EXPENSE REIMBURSEMENTS.; true Scholarships 868 5587412 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds The financial aid planning office at Toccoa Falls College requires students to complete the Free Application for Federal Student Aid (FAFSA) form to determine eligibility for federal, state and institutional grants, scholarships and loans. This is an equitable formula that measures all assets consistently. In addition to this form, the College does require some other guidelines in the event that funds are offered based upon certain academic credentials or performance in a College sponsored activity. These credentials are clearly stated in the College catalog and the College website. Enrollment and eligibility are monitored by the College to ensure students remain eligible for funds awarded. Scholarships are applied directly to the student accounts. X true true X X false false false false false false false true false Robert Myers President 262198 0 13661 0 5239 0 13206 0 11885 0 306189 0 0 0 Dee Mooney VP for Finance 142686 0 7622 0 0 0 7348 0 16449 0 174105 0 0 0 Kieran Clements VP of Academic Affairs 113284 0 6014 0 3865 0 5537 0 24518 0 153218 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use Robert Myers, President, receives a housing expense reimbursement. This is approved by the board of trustees and treated as taxable compensation. Schedule J, Part I, Line 7 Non-fixed payments The independent Board of Trustees approved a discretionary bonus of 5% of base compensation to all employees. Ron Cantrell Construction Inc An entity that is more than 35% owned by Ron Cantrell, Board Member 3769364 Construction Services false Form 990, Part VI, Line 1a Delegate broad authority to a committee The Executive Committee of the trustees consists of the officers of the trustees and the chairmen of the standing committees. It is empowered to transact business for the board of trustees in its regular meetings and to transact such other business as necessary between regularly scheduled meetings of the board of trustees. Form 990, Part VI, Line 11b Review of form 990 by governing body The Form 990 is prepared by an independent CPA firm and reviewed in detail by top management at the College. A copy of the Form 990 is provided to board members prior to filing with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy Conflict of interest questionnaires are signed annually by each board member, officer and cabinet member. The signed statements are reviewed by either the Board Chair or the Executive Committee. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. It would also be addressed by either the Board Chair or the Executive Committee. Form 990, Part VI, Line 15a Process to establish compensation of top management official The compensation of the President is reviewed annually by the board of trustees which uses information from survey data of comparable institutions. The salary is then approved by the board of trustees and the deliberation and decision is documented in the minutes. Form 990, Part VI, Line 15b Process to establish compensation of other employees The President approves compensation of other officers using comparability data. The process of determining compensation is documented. Form 990, Part VI, Line 19 Required documents available to the public Toccoa Falls College makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.