GRACE SCHOOLS: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- GRACE SCHOOLS (EIN 35-0868095)
- Tax period
- 2012-06-01 to 2013-05-31
- Filed
- 2014-04-08
- IRS object ID
- 201420989349300302
- Schema version
- 2012v2.3
- 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 C
- Schedule D
- Schedule E
- Schedule F
- Schedule I
- Schedule J
- Schedule K
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-04-08T08:16:23-05:00 | Timestamp |
| Tax Period End Date | 2013-05-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BKD LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 E Main St Suite 700 | AddressLine1 |
| City | Fort Wayne | City |
| State | IN | State |
| ZIP Code | 46802 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-06-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 350868095 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GRACE SCHOOLS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of Name | % MARK BURRITT | InCareOfName |
| Name Control | GRAC | NameControl |
| Phone | 5743725100 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 SEMINARY DR | AddressLine1 |
| Address Line2 | Suite | AddressLine2 |
| City | WINONA LAKE | City |
| State | IN | State |
| ZIP Code | 46590 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | PAUL BLAIR | Name |
| Title | CHIEF FINANCIAL OFFICER | Title |
| Phone | 5743725100 | Phone |
| Date Signed | 2014-04-15 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Joyce A Dulworth | Name |
| Phone | 2604604000 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | WILLIAM J KATIP | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 SEMINARY DR | AddressLine1 |
| City | WINONA LAKE | City |
| State | IN | State |
| ZIP Code | 46590 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 44263875 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | www.grace.edu | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1948 | YearFormation |
| State Legal Domicile | IN | StateLegalDomicile |
| Activity Or Mission Description | GRACE COLLEGE IS AN EVANGELICAL CHRISTIAN COMMUNITY OF HIGHER EDUCATION WHICH APPLIES BIBLICAL VALUES IN STRENGTHENING CHARACTER, SHARPENING COMPETENCE, AND PREPARING FOR SERVICE. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 19 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 19 | NbrIndependentVotingMembers |
| Total Nbr Employees | 963 | TotalNbrEmployees |
| Total Nbr Volunteers | 50 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 1925458 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 2619827 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 32130956 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 38421055 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 247413 | InvestmentIncomePriorYear |
| Investment Income Current Year | 132552 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 0 | OtherRevenuePriorYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 34303827 | TotalRevenuePriorYear |
| Total Revenue Current Year | 41173434 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 9970968 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 12867925 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 11545252 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 12070450 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 667731 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 13483275 | OtherExpensePriorYear |
| Other Expenses Current Year | 15329934 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 34999495 | TotalExpensesPriorYear |
| Total Expenses Current Year | 40268309 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -695668 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 905125 | RevenuesLessExpensesCY |
| Total Assets BOY | 47308242 | TotalAssetsBOY |
| Total Assets EOY | 49411513 | TotalAssetsEOY |
| Total Liabilities BOY | 20758408 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 21670460 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 26549834 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 27741053 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | Grace College is an evangelical Christian Community of higher education which applies biblical values in strengthening character, sharpening competence, and preparing for service. Grace Theological Seminary is a learning community dedicated to teaching, training, and transforming the whole person for local church and global ministry. At Grace, the students, administration, faculty, and staff aim together to make Christ preiminent in all things. Students learn this by living, studying, working, worshipping and achieving academic success with other young people who share similar Christian ideals in a setting where the community lifestyle fosters devotion to serious academic inquiry, wholesome recreation and relaxation, and mature spiritual growth. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 28696238 | Expense |
| Grants | 12867925 | Grants |
| Revenue | 31416242 | Revenue |
| Description | Instructional programs located on a 180 acre campus with 2 satellite campuses serving nearly 1,600 undergraduate and graduate students in over 60 majors. Grace offers a 3 year degree program with opportunity to earn a masters degree in the 4th year. Emphasis on a biblical worldview and student ownership of personal faith that rightly handles the scriptures as the inerrant and verbally inspired Word of God. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 6201448 | Expense |
| Revenue | 7004813 | Revenue |
| Description | Auxiliary programs offering residential housing and meals on 180 acre campus. Grace offers 15 varsity sports and a vibrant intramural sporting program. Grace has 15 primary student organizations and many academic clubs. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity3 | Activity3 | |
| Total Program Service Expense | 34897686 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | true | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | true | LobbyingActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | true | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | true | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | true | ReportOtherLiabilities |
| Report Fin48 Footnote | false | ReportFin48Footnote |
| Independent Audit Financial Stmt | false | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | true | ConsolidatedAuditFinancialStmt |
| School | true | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | true | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | true | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | true | TaxExemptBonds |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBonds |
| Escrow Account | false | EscrowAccount |
| On Behalf Of Issuer | false | OnBehalfOfIssuer |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | true | RelatedEntity |
| Related Org Controlled Entity | true | RelatedOrgControlledEntity |
| Transaction Related Entity | false | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 84 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 963 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | true | NonDeductibleContributions |
| Non Deductible Disclosure | true | NonDeductibleDisclosure |
| Quid Pro Quo Contributions | true | QuidProQuoContributions |
| Quid Pro Quo Disclosure | true | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 19 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 19 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | true | MembersOrStockholders |
| Election Of Board Members | true | ElectionOfBoardMembers |
| Decisions Subject To Approval | true | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | false | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | false | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | IN | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | MARK BURRITT | NamePerson |
| Telephone Number | 5743725100 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 SEMINARY DR | AddressLine1 |
| City | WINONA LAKE | City |
| State | IN | State |
| ZIP Code | 46590 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (21 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Average Hours Per Week RelatedAverageHoursPerWeekRelated | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|---|
| REV DANIEL ALLAN | |||||||
| TRUSTEE | 1.0 | 1.0 | X | 0 | 0 | 0 | |
| MS BROOK AVEY | |||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | ||
| MR WILLIAM BURKE | |||||||
| TRUSTEE | 1.0 | 1.0 | X | 0 | 0 | 0 | |
| DR JOHN CARINI | |||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | ||
| REV KIP CONE | |||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | ||
| DR JAMES CUSTER | |||||||
| TRUSTEE | 1.0 | 1.0 | X | 0 | 0 | 0 | |
| MR GREG DOSMANN | |||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | ||
| MRS STEFANIE GROSS | |||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | ||
| MR KEVAN JOHNSTON | |||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | ||
| MR CHARLES KREIDER | |||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | ||
| MR LAMARR LARK SR | |||||||
| TRUSTEE | 1.0 | 1.0 | X | 0 | 0 | 0 | |
| REV JOHN MCINTOSH | |||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | ||
| MRS JAMET MINNIX | |||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | ||
| MR SCOTT SILVEUS | |||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | ||
| DR JOHN F SMITH | |||||||
| TRUSTEE | 1.0 | 1.0 | X | 0 | 0 | 0 | |
| MR ROBERT VITOUX | |||||||
| TRUSTEE | 1.0 | 1.0 | X | 0 | 0 | 0 | |
| REV MICHAEL YODER | |||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | ||
| REV NATHAN ZAKAHI | |||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | ||
| MS JANINE ZELTWANGER | |||||||
| TRUSTEE | 1.0 | 1.0 | X | 0 | 0 | 0 | |
| DR RONALD MANAHAN | |||||||
| PRESIDENT | 40.0 | 5.0 | 146577 | 0 | 91532 | X | |
| G STEPHEN POPENFOOSE | |||||||
| CHIEF FINANCIAL OFFICER | 40.0 | 5.0 | 91619 | 0 | 21861 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 238196 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 113393 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (4 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| ARAMARK | |||||
| 24818 NETWORK PLACE | CHICAGO | IL | 606731225 | MAINTENANCE | 1309120 |
| JENZABAR | |||||
| PO BOX 55018 | BOSTON | MA | 020555018 | SOFTWARE | 351750 |
| SODEXHO INC | |||||
| 4880 PAYSPHERE CIRCLE | CHICAGO | IL | 60674 | FOOD SERVICE | 2330740 |
| WEIGAND CONSTRUCTION | |||||
| 7808 HONEYWELL DRIVE | FORT WAYNE | IN | 46825 | CONSTRUCTION | 2222891 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 4 | NumberOfContractorsGT100K |
| All Other Contributions | 2619827 | AllOtherContributions |
| Noncash Contributions | 24453 | NoncashContributions |
| Total Contributions | 2619827 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| TUITION & FEES | 611710 | 30503407 | 30503407 |
| ROOM, BOARD, FEES | 611710 | 7917648 | 7917648 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 38421055 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 71914 | TotalRevenueColumn |
| Exclusion | $71,914 | ExclusionAmount |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 0 | Real |
| Personal | 0 | Personal |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 3151079 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 3090441 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 60638 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 60638 | TotalRevenueColumn |
| Exclusion | $60,638 | ExclusionAmount |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 0 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 41173434 | TotalRevenueColumn |
| Related Or Exempt Function Income | 38421055 | RelatedOrExemptFunctionIncome |
| Exclusion | $132,552 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12867925 | Total |
| Program Services | 12867925 | ProgramServices |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 351589 | Total |
| Program Services | 298851 | ProgramServices |
| Management And General | 45707 | ManagementAndGeneral |
| Fundraising | 7031 | Fundraising |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9416209 | Total |
| Program Services | 7923924 | ProgramServices |
| Management And General | 1202347 | ManagementAndGeneral |
| Fundraising | 289938 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 258377 | Total |
| Program Services | 217429 | ProgramServices |
| Management And General | 32992 | ManagementAndGeneral |
| Fundraising | 7956 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1430098 | Total |
| Program Services | 1203455 | ProgramServices |
| Management And General | 182608 | ManagementAndGeneral |
| Fundraising | 44035 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 614177 | Total |
| Program Services | 516842 | ProgramServices |
| Management And General | 78424 | ManagementAndGeneral |
| Fundraising | 18911 | Fundraising |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2970266 | Total |
| Program Services | 2944939 | ProgramServices |
| Management And General | 25327 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 83701 | Total |
| Program Services | 4242 | ProgramServices |
| Management And General | 77266 | ManagementAndGeneral |
| Fundraising | 2193 | Fundraising |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 66200 | Total |
| Management And General | 66200 | ManagementAndGeneral |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 26250 | Total |
| Management And General | 6972 | ManagementAndGeneral |
| Fundraising | 19278 | Fundraising |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2344308 | Total |
| Program Services | 900511 | ProgramServices |
| Management And General | 1372054 | ManagementAndGeneral |
| Fundraising | 71743 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 355806 | Total |
| Program Services | 245532 | ProgramServices |
| Management And General | 109974 | ManagementAndGeneral |
| Fundraising | 300 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1185051 | Total |
| Program Services | 770249 | ProgramServices |
| Management And General | 360000 | ManagementAndGeneral |
| Fundraising | 54802 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 768008 | Total |
| Program Services | 377780 | ProgramServices |
| Management And General | 350520 | ManagementAndGeneral |
| Fundraising | 39708 | Fundraising |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1816417 | Total |
| Program Services | 1754910 | ProgramServices |
| Management And General | 49858 | ManagementAndGeneral |
| Fundraising | 11649 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1113558 | Total |
| Program Services | 1002255 | ProgramServices |
| Management And General | 65774 | ManagementAndGeneral |
| Fundraising | 45529 | Fundraising |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 39338 | Total |
| Program Services | 22623 | ProgramServices |
| Management And General | 14028 | ManagementAndGeneral |
| Fundraising | 2687 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 483295 | Total |
| Program Services | 473653 | ProgramServices |
| Management And General | 9642 | ManagementAndGeneral |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1572766 | Total |
| Program Services | 1541389 | ProgramServices |
| Management And General | 31377 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 195886 | Total |
| Program Services | 166503 | ProgramServices |
| Management And General | 29383 | ManagementAndGeneral |
Other Expenses OtherExpenses (3 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| FOOD | 608738 | 554422 | 25025 | 29291 |
| MEMBERSHIP & DUES | 155093 | 61884 | 88923 | 4286 |
| MISCELLANEOUS | 1545253 | 1048368 | 478491 | 18394 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 40268309 | Total |
| Program Services | 34897686 | ProgramServices |
| Management And General | 4702892 | ManagementAndGeneral |
| Fundraising | 667731 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2380132 | BOY |
| EOY | 5257 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2613241 | BOY |
| EOY | 5779432 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5000 | BOY |
| EOY | 82516 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 799531 | BOY |
| EOY | 1232378 | EOY |
Receivables From Officers Etc ReceivablesFromOfficersEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Receivables From Disqual Persons ReceivablesFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4512662 | BOY |
| EOY | 4974986 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 26380 | BOY |
| EOY | 10021 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 687292 | BOY |
| EOY | 546781 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 56816505 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 24324739 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 30225909 | BOY |
| EOY | 32491766 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 857854 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4846774 | BOY |
| EOY | 2244120 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1211321 | BOY |
| EOY | 1186402 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 47308242 | BOY |
| EOY | 49411513 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2081523 | BOY |
| EOY | 1613396 | EOY |
Grants Payable GrantsPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2391607 | BOY |
| EOY | 3207303 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 307550 | BOY |
| EOY | 793701 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12385000 | BOY |
| EOY | 11890000 | EOY |
Escrow Account Liability EscrowAccountLiability
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Loans From Officers Directors LoansFromOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1837083 | BOY |
| EOY | 2612598 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1755645 | BOY |
| EOY | 1553462 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 20758408 | BOY |
| EOY | 21670460 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15112072 | BOY |
| EOY | 15493200 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3376534 | BOY |
| EOY | 4125559 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8061228 | BOY |
| EOY | 8122294 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 26549834 | BOY |
| EOY | 27741053 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 47308242 | BOY |
| EOY | 49411513 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 905125 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 118381 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | 167713 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | true | AuditCommittee |
| Federal Grant Audit Required | true | FederalGrantAuditRequired |
| Federal Grant Audit Performed | true | FederalGrantAuditPerformed |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grassroots Lobbying | TotalGrassrootsLobbying | |
| Total Direct Lobbying | TotalDirectLobbying | |
| Total Lobbying Expenditures | TotalLobbyingExpenditures | |
| Other Exempt Purpose Expenditures | OtherExemptPurposeExpenditures | |
| Total Exempt Purpose Expenditures | TotalExemptPurposeExpenditures | |
| Lobbying Nontaxable | LobbyingNontaxableAmount | |
| Grassroots Nontaxable | GrassrootsNontaxableAmount | |
| Tot Lobbying Grassroot Minus Non Tx | TotLobbyingGrassrootMinusNonTx | |
| Tot Lobby Expend Mns Lobbying Nontx | TotLobbyExpendMnsLobbyingNontx | |
| Volunteers | false | Volunteers |
| Paid Staff Or Management | false | PaidStaffOrManagement |
| Media Advertisements | false | MediaAdvertisements |
| Mailings Members | false | MailingsMembers |
| Publications Or Broadcast | false | PublicationsOrBroadcast |
| Grants Other Organizations | false | GrantsOtherOrganizations |
| Direct Contact Legislators | false | DirectContactLegislators |
| Rallies Demonstrations | false | RalliesDemonstrations |
| Other Activities | true | OtherActivities |
| Other Activities | $26,250 | OtherActivitiesAmount |
| Total Lobbying Expenditures IIB | 26250 | TotalLobbyingExpendituresIIB |
| Not Described In501c3 | false | NotDescribedIn501c3 |
Form990 Schedule C Part IV Form990ScheduleCPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PART II-B | Identifier |
| Return Reference | LINE 1I | ReturnReference |
| Explanation | GRACE SCHOOLS ENGAGED A LOBBYING FIRM TO PROMOTE CHRISTIAN VALUES IN LEGISLATION IN THE UNITED STATES CONGRESS. | Explanation |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Public Exhibition Amts | ArtPublicExhibitionAmts | |
| Held Works Of Art Amts | HeldWorksOfArtAmts | |
| Collect Used For Public Exhibition | X | CollectUsedForPublicExhibition |
| Collect Used For Scholar Research | X | CollectUsedForScholarResearch |
| Collect Used For Preservation | X | CollectUsedForPreservation |
| Collect Used For Loan Or Exch Prgrms | X | CollectUsedForLoanOrExchPrgrms |
| Solicited Assets For Sale | false | SolicitedAssetsForSale |
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 9892858 | BeginningOfYearBalance |
| Contributions | 50273 | Contributions |
| Investment Earnings Or Losses | 509582 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 414615 | GrantsOrScholarships |
| End Of Year Balance | 10038098 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 9777863 | BeginningOfYearBalance |
| Contributions | 119507 | Contributions |
| Investment Earnings Or Losses | 394331 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 398843 | GrantsOrScholarships |
| End Of Year Balance | 9892858 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 9170592 | BeginningOfYearBalance |
| Contributions | 233705 | Contributions |
| Investment Earnings Or Losses | 742758 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 369192 | GrantsOrScholarships |
| End Of Year Balance | 9777863 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 8817722 | BeginningOfYearBalance |
| Contributions | 47918 | Contributions |
| Investment Earnings Or Losses | 669501 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 364549 | GrantsOrScholarships |
| End Of Year Balance | 9170592 | EndOfYearBalance |
Current Year Minus4 Years CurrentYearMinus4Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 9308415 | BeginningOfYearBalance |
| Contributions | 78439 | Contributions |
| Investment Earnings Or Losses | -180768 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 388364 | GrantsOrScholarships |
| End Of Year Balance | 8817722 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Permanent Endowment EOY Balance | 0.81000 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.19000 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | true | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | false | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 174558 | OtherCostOrOtherBasis |
| Book Value | 174558 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 36317548 | OtherCostOrOtherBasis |
| Depreciation | 11870990 | Depreciation |
| Book Value | 24446558 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 5518435 | OtherCostOrOtherBasis |
| Depreciation | 3410535 | Depreciation |
| Book Value | 2107900 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 8488341 | OtherCostOrOtherBasis |
| Depreciation | 5942426 | Depreciation |
| Book Value | 2545915 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 6317623 | OtherCostOrOtherBasis |
| Depreciation | 3100788 | Depreciation |
| Book Value | 3216835 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 32491766 | TotalOfBookValueLandBuildings |
| Federal Income Tax Liability | 0 | FederalIncomeTaxLiability |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| ANNUITIES & TRUSTS PAYABLE | $702,088 |
| INTEREST RATE SWAP AGREEMENT | $851,374 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 1553462 | TotalOfAmounts |
| Tot Revenue Etc Audited Fincl Stmt | 28385609 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 118381 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | 118381 | RevenueNotRptdF990 |
| Revenue Subtotal | 28267228 | RevenueSubtotal |
| Other Revenues Not Included | 12906206 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 12906206 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 41173434 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 27400384 | TotExpensesEtcAuditedFinclStmt |
| Expenses Subtotal | 27400384 | ExpensesSubtotal |
| Other Expenses Not Included | 12867925 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 12867925 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 40268309 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| PART III, LINE 1 | COLLECTIONS OF HISTORICAL TREASURES AND SIMILAR ASSETS ARE NOT CAPITALIZED INASMUCH AS THE ITEMS ARE PRESERVED AND CARED FOR CONTINUOUSLY. PURCHASES OF COLLECTION ITEMS ARE REPORTED IN THE YEAR OF ACQUISITION AS DECREASES IN UNRESTRICTED NET ASSETS, OR IN TEMPORARY OR PERMANENTLY RESTRICTED NET ASSETS IF THE ASSETS USED TO PURCHASE THE ITEMS WERE RESTRICTED TO THAT USE BY THE DONOR. CONTRIBUTIONS OF COLLECTION ITEMS ARE NOT REPORTED IN THE FINANCIAL STATEMENTS. PROCEEDS FROM DISPOSAL OF, AND THE INSURANCE RECOVERED RELATED TO COLLECTION ITEMS ARE REPORTED AS INCREASES IN APPROPRIATE NET ASSET CLASSES. THE SCHOOLS COLLECTIONS CONSIST OF THE HOME AND ORIGINAL CONTENTS OF NOTED 20TH CENTURY EVANGELIST BILLY SUNDAY. LINE 4 THE ORGANIZATION HOLDS SEVERAL HISTORICAL BIBLICAL DOCUMENTS THAT ARE USED IN RESEARCH FOR THE ORGANIZATION'S SEMINARY AND OTHER INTERESTED PARTIES. THE SCHOOL HOLDS PERSONAL BELONGINGS OF NOTED 20TH CENTURY EVANGELIST BILLY SUNDAY, ALSO USED IN RESEARCH FOR STUDENTS AND OTHER INTERESTED PARTIES. PART V, LINE 4 TO FUND SCHOLARSHIPS AND OTHER DESIGNATED PROGRAM RELATED EXPENSES. ASC 740 FOOTNOTE MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. PART XI, LINE 4B STUDENT FINANCIAL AID $12,867,925 CHANGE IN VALUE OF ANNUITIES & TRUSTS 38,281 TOTAL $12,906,206 | |
| PART XII | STUDENT FINANCIAL AID $12,867,925 | LINE 4B |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | true | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | true | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | true | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | true | MaintRacialCompositionRecords |
| Maint Scholarships Records | true | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | true | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | true | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | false | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | false | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | false | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | false | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | false | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | false | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActy |
| Government Financial Aid Received | true | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | false | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | true | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| PART I, LINE 3 | NONDISCRIMINATION POLICIES ARE INCLUDED IN ALL MATERIALS AVAILABLE TO THE PUBLIC. |
| PART I, LINE 6 | GRACE SCHOOLS PARTICIPATES IN THE FEDERAL STUDENT AID PROGRAM ADMINISTERED THROUGH THE U.S. DEPARTMENT OF EDUCATION. GRACE STUDENTS WHO QUALIFY RECEIVE PELL GRANTS AND FEDERAL STUDENT LOANS AS WELL AS AID AND LOANS FROM CAMPUS-BASED PROGRAMS SUCH AS PERKINS, SEOG AND FEDERAL WORK STUDY. QUALIFIED STUDENTS ALSO RECEIVE FUNDING FROM INDIANA'S STATE STUDENT ASSISTANCE COMMISSION. |
Schedule F IRS990ScheduleF
Accts Actvs Out US Table AcctsActvsOutUSTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | East Asia and the Pacific | Region |
| Type Of Activities Conducted | Program Services | TypeOfActivitiesConducted |
| Specific Services Provided | ONLINE PROGRAMS | SpecificServicesProvided |
| Total Expenditures | 292112 | TotalExpenditures |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Amount Spent | 292112 | SubtotalAmountSpent |
| Total Amount Spent | 292112 | TotalAmountSpent |
| Transfer To Foreign Corp | false | TransferToForeignCorp |
| Interest In Foreign Trust | false | InterestInForeignTrust |
| Own Foreign Corp | false | OwnForeignCorp |
| Passive Foreign Invest Co | false | PassiveForeignInvestCo |
| Foreign Partnership | false | ForeignPartnership |
| Boycott Countries | false | BoycottCountries |
Schedule I IRS990ScheduleI
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | SCHOLARSHIPS | TypeOfGrant |
| Number Of Recipients | 1274 | NumberOfRecipients |
| Amount Of Cash Grant | 12867925 | AmountOfCashGrant |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PART I, LINE 2 | Identifier |
| Explanation | STUDENT FINANCIAL AID IS MONITORED BY INSTITUTIONAL GUIDELINES AND A COMMITTEE OF EMPLOYEES WITH RESPONSIBILITY TO ENSURE THE INSTRUCTION GUIDELINES ARE PROPERLY FOLLOWED. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Written Policy Re T And E Expenses | true | WrittenPolicyReTAndEExpenses |
| Substantiation Required | true | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | false | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | false | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | false | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | false | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | false | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | false | AnyNonFixedPayments |
| Initial Contract Exception | false | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | DR RONALD MANAHAN | NamePerson |
| Title | PRESIDENT | Title |
| Base Compensation Filing Org | 135624 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 10953 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 17340 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 74192 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 238109 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PART I, LINE 1A | Identifier |
| Explanation | THE PRESIDENT OF GRACE SCHOOLS IS A PASTOR, AND, AS SUCH, PART OF THE OVERALL COMPENSATION IS DESIGNATED AS HOUSING ALLOWANCE. | Explanation |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI (2 entries)
| Bond ReferenceBondReferenceCd | Issuer EINIssuerEIN | CUSIP NumberCUSIPNumber | Date IssuedDateIssued | Issue PriceIssuePrice | Description Of PurposeDescriptionOfPurpose | DefeasedDefeased | On Behalf Of IssuerOnBehalfOfIssuer | Pool FinancingPoolFinancing |
|---|---|---|---|---|---|---|---|---|
| TOWN OF WINONA LAKE INDIANA ECONOMIC DEVELOPMENT | ||||||||
| A | 356001243 | 975204AH1 | 2006-05-23 | 6840000 | BUILDING | false | false | false |
| TOWN OF WINONA LAKE INDIANA ECONOMIC DEVELOPMENT | ||||||||
| B | 356001243 | 975204AC2 | 2012-05-30 | 2825000 | BUILDING | false | false | false |
Form990 Schedule K Part II Form990ScheduleKPartII (2 entries)
| Bond ReferenceBondReferenceCd | Amount RetiredAmountRetired | Amount Bond DefeasedAmountBondDefeased | Total ProceedsTotalProceeds | Amount In Reserve FundAmountInReserveFund | Capitalized InterestCapitalizedInterest | Refunding EscrowRefundingEscrow | Issuance Costs From ProceedsIssuanceCostsFromProceeds | Credit EnhancementCreditEnhancement | Working Capital ExpendituresWorkingCapitalExpenditures | Capital ExpendituresCapitalExpenditures | Other Spent ProceedsOtherSpentProceeds | Amount UnspentAmountUnspent | Current RefundingCurrentRefunding | Advance RefundingAdvanceRefunding | Final Allocation MadeFinalAllocationMade | Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| A | 135000 | 0 | 0 | 0 | 0 | 0 | 136800 | 104222 | 0 | 0 | 0 | 0 | false | false | true | true |
| B | 0 | 0 | 0 | 0 | 0 | 0 | 56500 | 0 | 0 | 0 | 0 | 0 | false | false | true | true |
Form990 Schedule K Part III Form990ScheduleKPartIII (2 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedProperty | Any Lease ArrangementsAnyLeaseArrangements | Mngment Cntrct Bond Financd PrprtyMngmentCntrctBondFinancdPrprty | Any Research AgreementsAnyResearchAgreements | Prcntge Prvt Business Use By OthersPrcntgePrvtBusinessUseByOthers | Percentage Of Prvt Business Re UBIPercentageOfPrvtBusinessReUBI | Total Private Business UseTotalPrivateBusinessUse | Bond Iss Meet Prvt Security Pay TestBondIssMeetPrvtSecurityPayTest | Change In Use Bond Financed PropChangeInUseBondFinancedProp | Remedial Action TakenRemedialActionTaken | Non Qualified Bond Remed ProcdrsNonQualifiedBondRemedProcdrs |
|---|---|---|---|---|---|---|---|---|---|---|---|
| A | false | false | false | false | 0.00000 | 0.00000 | 0.00000 | false | false | false | true |
| B | false | false | false | false | 0.00000 | 0.00000 | 0.00000 | false | false | false | true |
Form990 Schedule K Part IV Form990ScheduleKPartIV (2 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiled | Rebate Not Due YetRebateNotDueYet | Variable Rate IssueVariableRateIssue | Hedge Identified In Books And RecdsHedgeIdentifiedInBooksAndRecds | Gross Proceeds Invested In GICGrossProceedsInvestedInGIC | Business Name Line1NameOfGICProvider/BusinessNameLine1 | Gross Proceeds InvestedGrossProceedsInvested | Written Proc To Monitor ReqsWrittenProcToMonitorReqs |
|---|---|---|---|---|---|---|---|---|
| 0 | ||||||||
| A | false | true | true | false | false | 0 | false | false |
| 0 | ||||||||
| B | false | true | true | false | false | 0 | false | false |
Form990 Schedule K Part V Form990ScheduleKPartV (2 entries)
| Bond ReferenceBondReferenceCd | Proc To Undertk Corrective ActionProcToUndertkCorrectiveAction |
|---|---|
| A | false |
| B | false |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| PART VI | SECTION A, LINE 6 | INDIVIDUAL DONORS WHO ARE A MEMBER OF A CHURCH IN THE FELLOWSHIP OF GRACE BRETHREN CHURCHES AND CONTRIBUTE $25 OR MORE IN A CALENDAR YEAR BECOME CORPORATION MEMBERS FOR THAT YEAR. INDIVIDUAL DONORS WHO ARE A MEMBER OF A CHURCH IN THE FELLOWSHIP OF GRACE BRETHREN CHURCHES AND CONTRIBUTE $1,000 OR MORE IN ANY CALENDAR YEAR BECOME CORPORATION MEMBERS FOR LIFE. SECTION A, LINE 7A THE BOARD OF TRUSTEES SUBMITS A BALLOT OF NOMINEES AT THE ANNUAL CORPORATION MEETING. THE CORPORATION MEMBERS PRESENT AT THE CORPORATION MEETING APPROVE THE BALLOT OF NOMINEES. ALL CORPORATION MEMBERS OF RECORD RECEIVE BALLOTS AND ELECT TRUSTEES. SECTION A, LINE 7B THE MEMBERS MUST APPROVE ALL CHANGES TO THE ARTICLES OF INCORPORATION. SECTION B, LINE 11B A COPY OF FORM 990 IS SENT ELECTRONICALLY TO ALL GOVERNING BODY MEMBERS BEFORE IT IS SUBMITTED. SECTION B, LINE 12C MEMBERS OF THE GOVERNING BODY AND KEY EMPLOYEES COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE EACH YEAR. ANY POTENTIAL CONFLICTS OF INTEREST ARE IDENTIFIED, INVESTIGATED AND RESOLVED. SECTION B, LINE 13 GRACE SCHOOLS IS CURRENTLY DEVELOPING A WHISTLEBLOWER POLICY THAT WILL BE IN PLACE FOR 5/31/14. SECTION B, LINE 15 A COMPARISON OF CCCU PRESIDENTS' SALARIES IS PROVIDED TO THE PRESIDENTIAL CARE COMMITTEE OF THE BOARD OF TRUSTEES. THE PRESIDENTIAL CARE COMMITTEE SETS THE PRESIDENT'S ANNUAL SALARY. SECTION C, LINE 19 ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. |
| RECONCILIATION OF NET ASSETS | PART XI, LINE 9 | CHANGE IN VALUE OF DERIVATIVE CONTRACTS 204,965 CHANGE IN VALUE OF ANNUITIES & TRUSTS (38,281) TRANSFER FROM RELATED ORGANIZATION 1,029 TOTAL $167,713 TOTAL $167,713 |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GRACE COMMUNITY EDUCATION | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 SEMINARY DR | AddressLine1 |
| City | WINONA LAKE | City |
| State | IN | State |
| ZIP Code | 46590 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 460695402 | EIN |
| Primary Activities | EDUCATION | PrimaryActivities |
| Legal Domicile State | IN | LegalDomicileState |
| Exempt Code Section | 501(C)(3) | ExemptCodeSection |
| Public Charity Status | 2 | PublicCharityStatus |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GRACE COLL | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Org | true | ControlledOrg |
Form990 Schedule R Part IV Form990ScheduleRPartIV
Name Of Related Org NameOfRelatedOrg
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHARITABLE REMAINDER TRUSTS (2) | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activity | CHARITABLE TRUST | PrimaryActivity |
| Legal Domicile State | IN | LegalDomicileState |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Entity | TRUST | TypeOfEntity |
| Controlled Org | false | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | false | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | false | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | false | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | false | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | false | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | false | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | false | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | false | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | false | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | false | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | false | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | false | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | true | SharingOfFacilities |
| Sharing Of Paid Employees | true | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | true | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | false | OtherTransferToOtherOrg |
| Other Transfer From Other Org | false | OtherTransferFromOtherOrg |