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GREAT LAKES BIBLE COLLEGE: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
GREAT LAKES BIBLE COLLEGE (EIN 38-6080947)
Tax period
2013-07-01 to 2014-06-30
Filed
2014-10-29
IRS object ID
201423029349300927
Schema version
2013v3.0
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 ReturnHeader

FieldValueIRS element (for citing)
Return2014-10-29T15:23:00-05:00ReturnTs
Tax Period End2014-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN382157642PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MANER COSTERISAN PCBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12425 E GRAND RIVER SUITE 1AddressLine1
CityLANSINGCity
StateMIState
ZIP Code489123291ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN386080947EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1GREAT LAKES CHRISTIAN COLLEGEBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlGREABusinessNameControlTxt
Phone5173210242PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line16211 WILLOW HIGHWAYAddressLine1
CityLANSINGCity
StateMIState
ZIP Code489171299ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJAMES A LOCKWOODPersonNm
Person TitleVP FINANCE & OPERATIONSPersonTitleTxt
Phone5173210242PhoneNum
Signature2014-10-22SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonBRUCE J DUNN CPAPreparerPersonNm
PTINP00010228PTIN
Phone5173237500PhoneNum
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2015-11-30 17:44:51ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJAMES A LOCKWOODPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line16211 WILLOW HIGHWAYAddressLine1
CityLANSINGCity
StateMIState
ZIP Code489171299ZIPCode
FieldValueIRS element (for citing)
Gross Receipts$3,878,755GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.GLCC.EDUWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1972FormationYr
Legal Domicile StateMILegalDomicileStateCd
Activity Or MissionTO PROVIDE BIBLE-ORIENTED SYSTEMATIC TRAINING, RESULTING IN A TWO OR FOUR YEAR DEGREE.ActivityOrMissionDesc
Voting Members Governing Body18VotingMembersGoverningBodyCnt
Voting Members Independent18VotingMembersIndependentCnt
Total Employee153TotalEmployeeCnt
Total Volunteers31TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,544,453PYContributionsGrantsAmt
CY Contributions Grants$1,684,642CYContributionsGrantsAmt
PY Program Service Revenue$1,891,968PYProgramServiceRevenueAmt
CY Program Service Revenue$1,900,625CYProgramServiceRevenueAmt
PY Investment Income$164,529PYInvestmentIncomeAmt
CY Investment Income$47,645CYInvestmentIncomeAmt
PY Other Revenue$74,441PYOtherRevenueAmt
CY Other Revenue$56,580CYOtherRevenueAmt
PY Total Revenue$3,675,391PYTotalRevenueAmt
CY Total Revenue$3,689,492CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,926,935PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,803,104CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$178,093CYTotalFundraisingExpenseAmt
PY Other Expenses$1,845,418PYOtherExpensesAmt
CY Other Expenses$2,067,569CYOtherExpensesAmt
PY Total Expenses$3,772,353PYTotalExpensesAmt
CY Total Expenses$3,870,673CYTotalExpensesAmt
PY Revenues Less Expenses-$96,962PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$181,181CYRevenuesLessExpensesAmt
Total Assets BOY$6,595,118TotalAssetsBOYAmt
Total Assets EOY$6,877,164TotalAssetsEOYAmt
Total Liabilities BOY$2,585,475TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,936,318TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$4,009,643NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,940,846NetAssetsOrFundBalancesEOYAmt
MissionGREAT LAKES CHRISTIAN COLLEGE, AN INSTITUTION OF HIGHER EDUCATION AFFILIATED WITH CHRISTIAN CHURCHES/CHURCHES OF CHRIST, SEEKS TO GLORIFY GOD BY PREPARING STUDENTS TO BE SERVANT-LEADERS IN THE CHURCH AND WORLD.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,766,267ExpenseAmt
Revenue$1,140,318RevenueAmt
DescEDUCATIONAL - INCLUDING TWO AND FOUR YEAR DEGREES. MAIN EMPHASIS ON BIBLICAL STUDIES. 2013-2014 FALL SEMESTER ENROLLMENT WAS APPROX. 210 STUDENTS. 2013-2014 SPRING SEMESTER ENROLLMENT WAS APPROX. 190 STUDENTS.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$912,510ExpenseAmt
Revenue$760,307RevenueAmt
DescAUXILIARY SERVICES INCLUDING CAFETERIA, BOOKSTORE AND HOUSING FACILITIES. FOR THE 2013-2014 FALL SEMESTER, STUDENT HOUSING WAS PROVIDED FOR 99 STUDENTS. FOR THE 2013-2014 SPRING SEMESTER, STUDENT HOUSING WAS PROVIDED FOR 99 STUDENTS.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$2,678,777TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent EndowmentsYes (1)TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam MemYes (1)BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document12IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee153EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members18GoverningBodyVotingMembersCnt
Independent Voting Member18IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMIStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJAMES A LOCKWOODPersonNm
Phone5173210242PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line16211 W WILLOW HIGHWAYAddressLine1
CityLANSINGCity
StateMIState
ZIP Code48917ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (21 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
TROY BANCROFT
TRUSTEE5.00Yes (X)$0$0$0
ANDY GERHART
TRUSTEE5.00Yes (X)$0$0$0
EMORY JOHNSON
TRUSTEE5.00Yes (X)$0$0$0
SCOTT MONETTE
TRUSTEE5.00Yes (X)$0$0$0
JAMIE WETZEL
TRUSTEE5.00Yes (X)$0$0$0
JULIA DALE
TRUSTEE5.00Yes (X)$0$0$0
JERRY CRIST
TRUSTEE5.00Yes (X)$0$0$0
KEITH WISE
TRUSTEE5.00Yes (X)$0$0$0
MIKE BLAKELY
TRUSTEE5.00Yes (X)$0$0$0
KEITH PETERS
TRUSTEE5.00Yes (X)$0$0$0
MICHAEL VICKERS
TRUSTEE5.00Yes (X)$0$0$0
TY STEWART
TRUSTEE5.00Yes (X)$0$0$0
TOM SNIVLEY
TRUSTEE5.00Yes (X)$0$0$0
BRIAN WALTER
TRUSTEE5.00Yes (X)$0$0$0
RICK STACY
PRESIDENT5.00Yes (X)$0$0$0Yes (X)
MARK CHRISTIAN
VICE PRESIDENT5.00Yes (X)$0$0$0Yes (X)
LEE BRACEY
TREASURER5.00Yes (X)$0$0$0Yes (X)
ANN JOHNSTON
SECRETARY5.00Yes (X)$0$0$0Yes (X)
JAMES A LOCKWOOD
VP FINANCE/OPERATIONS(EFFEC.10/1/13)40.00$17,379$0$789Yes (X)
WILLIAM D BROSSMANN
VP FINANCE/OPERATIONS(ENDED 6/30/14)40.00$44,896$0$2,260Yes (X)
LAWRENCE L CARTER
PRESIDENT40.00$95,047$0$5,237Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$157,322TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$8,286TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1CityContractorAddress/USAddress/CityStateContractorAddress/USAddress/StateZIP CodeContractorAddress/USAddress/ZIPCodeServicesServicesDescCompensationCompensationAmt
GORDON FOOD SERVICE INC
PAYMENT PROCESSING CENTER DEPT CH 1PALATINEIL600550490FOOD SERVICE$157,109
CREATIVE DINING SERVICES
ONE ROYAL PARK DRIVE SUITE 3ZEELANDMI49464FOOD SERVICE$142,716
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K2CntrctRcvdGreaterThan100KCnt
Government Grants$742,889GovernmentGrantsAmt
All Other Contributions$941,753AllOtherContributionsAmt
Total Contributions$1,684,642TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION AND FEES611600$947,094$947,094
AUXILLIARY SERVICES900099$760,307$760,307
REGISTRATION AND FEES611600$193,224$193,224
FieldValueIRS element (for citing)
Total Program Service Revenue$1,900,625TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$47,645TotalRevenueColumnAmt
Exclusion$47,645ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$44,161RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$0RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$44,161RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$44,161TotalRevenueColumnAmt
Exclusion$44,161ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$189,263SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$189,263SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$0SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescCELL TOWER INCOMEDesc
Business517000BusinessCd
Total Revenue Column$12,419TotalRevenueColumnAmt
Exclusion$12,419ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$12,419OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,689,492TotalRevenueColumnAmt
Related Or Exempt Func Income$1,900,625RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$104,225ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$165,571TotalAmt
Program Services$110,182ProgramServicesAmt
Management And General$48,805ManagementAndGeneralAmt
Fundraising$6,584FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,094,304TotalAmt
Program Services$730,837ProgramServicesAmt
Management And General$320,278ManagementAndGeneralAmt
Fundraising$43,189FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$171TotalAmt
Program Services$171ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$450,637TotalAmt
Program Services$279,306ProgramServicesAmt
Management And General$150,821ManagementAndGeneralAmt
Fundraising$20,510FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$92,421TotalAmt
Program Services$63,085ProgramServicesAmt
Management And General$28,472ManagementAndGeneralAmt
Fundraising$864FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$3,320TotalAmt
Management And General$3,320ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$23,542TotalAmt
Management And General$23,542ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$19,332TotalAmt
Management And General$19,332ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$15,805TotalAmt
Program Services$182ProgramServicesAmt
Management And General$15,623ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$60,480TotalAmt
Program Services$5,493ProgramServicesAmt
Management And General$48,579ManagementAndGeneralAmt
Fundraising$6,408FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$340,640TotalAmt
Program Services$110,556ProgramServicesAmt
Management And General$193,189ManagementAndGeneralAmt
Fundraising$36,895FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$221,982TotalAmt
Program Services$200,936ProgramServicesAmt
Management And General$21,046ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$83,593TotalAmt
Program Services$43,002ProgramServicesAmt
Management And General$30,799ManagementAndGeneralAmt
Fundraising$9,792FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$60,847TotalAmt
Program Services$60,847ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$159,076TotalAmt
Program Services$159,076ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$408,729TotalAmt
Program Services$408,729ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$58,610TotalAmt
Program Services$50,137ProgramServicesAmt
Management And General$8,473ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
CAFETERIA$301,567$301,567
MISCELLANEOUS$195,413$58,326$98,486$38,601
BOOKSTORE$64,109$64,109
REGISTRATIOIN & MEMBERS$25,842$7,554$3,038$15,250

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$24,682TotalAmt
Program Services$24,682ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$3,870,673TotalAmt
Program Services$2,678,777ProgramServicesAmt
Management And General$1,013,803ManagementAndGeneralAmt
Fundraising$178,093FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$76,912BOYAmt
EOY$187,310EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,013,702BOYAmt
EOY$1,201,913EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$8,768BOYAmt
EOY$14,554EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$89,080BOYAmt
EOY$187,596EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$79,751BOYAmt
EOY$77,311EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
EOY$1,447EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$10,569,264LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$5,562,231LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$5,326,905BOYAmt
EOY$5,007,033EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$200,000EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$6,595,118BOYAmt
EOY$6,877,164EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$22,988BOYAmt
EOY$82,672EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
EOY$400,000EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$2,386,200BOYAmt
EOY$2,287,955EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$176,287BOYAmt
EOY$165,691EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,585,475BOYAmt
EOY$2,936,318EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$3,283,841BOYAmt
EOY$3,000,714EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$210,971BOYAmt
EOY$407,384EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$514,831BOYAmt
EOY$532,748EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,009,643BOYAmt
EOY$3,940,846EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$6,595,118BOYAmt
EOY$6,877,164EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$181,181ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$112,384NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit RequiredYes (1)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (1)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$514,831BeginningYearBalanceAmt
Contributions$17,917ContributionsAmt
End Year Balance$532,748EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$481,041BeginningYearBalanceAmt
Contributions$33,790ContributionsAmt
End Year Balance$514,831EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$442,503BeginningYearBalanceAmt
Contributions$38,538ContributionsAmt
End Year Balance$481,041EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$432,378BeginningYearBalanceAmt
Contributions$10,125ContributionsAmt
End Year Balance$442,503EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$415,454BeginningYearBalanceAmt
Contributions$16,924ContributionsAmt
End Year Balance$432,378EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.00000BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY1.00000PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.00000TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$146,700OtherCostOrOtherBasisAmt
Book Value$146,700BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$7,126,068OtherCostOrOtherBasisAmt
Depreciation$3,291,116DepreciationAmt
Book Value$3,834,952BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$521,151OtherCostOrOtherBasisAmt
Depreciation$387,061DepreciationAmt
Book Value$134,090BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,699,681OtherCostOrOtherBasisAmt
Depreciation$1,420,490DepreciationAmt
Book Value$279,191BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,075,664OtherCostOrOtherBasisAmt
Depreciation$463,564DepreciationAmt
Book Value$612,100BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$5,007,033TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
STUDENT DEPOSITS$16,132
ANNUITY LIABILITY$149,559
FieldValueIRS element (for citing)
Total Liability$165,691TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$3,801,876TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$112,384NetUnrealizedGainsInvstAmt
Revenue Not Reported$112,384RevenueNotReportedAmt
Revenue Subtotal$3,689,492RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$3,689,492TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$3,870,673TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$3,870,673ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$3,870,673TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART V, LINE 4:THE INTEREST FROM PERMANENTLY RESTRICTED FUNDS IS USED FOR STUDENT SCHOLARSHIPS. OTHER ENDOWNMENT FUNDS ARE USED FOR OPERATIONAL REVENUES.
PART X, LINE 2:IN PREPARATION OF TAX RETURNS, TAX POSITIONS ARE TAKEN BASED ON INTERPRETATION OF FEDERAL, STATE AND LOCAL INCOME TAX LAWS. MANAGEMENT PERIODICALLY REVIEWS AND EVALUATES THE STATUS OF UNCERTAIN TAX POSITIONS AND MAKES ESTIMATES OF AMOUNTS, INCLUDING INTEREST AND PENALTIES, ULTIMATELY DUE OR OWED. NO AMOUNTS HAVE BEEN IDENTIFIED, OR RECORDED, AS UNCERTAIN TAX POSITIONS. FEDERAL, STATE AND LOCAL TAX RETURNS GENERALLY REMAIN OPEN FOR EXAMINATION BY THE VARIOUS TAXING AUTHORITIES FOR A PERIOD OF THREE TO FOUR YEARS.

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (1)GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3THE COLLEGE'S POLICY IS INCLUDED IN ALL COURSE CATALOGS, THE EMPLOYEE HANDBOOK AND THE BOARD OF TRUSTEES HANDBOOK.
SCHEDULE E, PART I, LINE 6THE COLLEGE RECEIVES FINANCIAL AID FROM GOVERNMENTAL AGENCIES AS LISTED ON STATEMENT SUPPORTING LINE 1. PELL GRANTS 518,257 SEOG GRANTS 21,522 CWS GRANTS 27,439 STATE (MI) GRANTS 175,671 ----------- TOTAL 742,889 ----------- -----------

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

FieldValueIRS element (for citing)
PersonJUDITH CARTERLAWRENCE CARTERPersonNm
FieldValueIRS element (for citing)
Relationship DescriptionJUDITH IS THE WIFE OF LAWERENCE CARTER WHO IS AN OFFICERRelationshipDescriptionTxt
Transaction$29,294TransactionAmt
TransactionJUDITH WAS ISSUED FORM W-2 FOR WORK DONE AT GREAT LAKES CHRISTIAN COLLEGE.TransactionDesc
Sharing Of Revenues0SharingOfRevenuesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6MEMBERS PER THE BYLAWS.
FORM 990, PART VI, SECTION B, LINE 11THE VICE PRESIDENT OF FINANCE AND OPERATIONS RECEIVES AND REVIEWS FORM 990. THE 990 CAN BE PROVIDED ELECTRONICALLY OR BY HARD COPY TO THE FINANCE COMMITTEE. MEMBERS OF THE FINANCE COMMITTEE HAVE THE OPPORTUNITY TO ADDRESS ANY CONCERNS OR ISSUES WITH THE 990 BEFORE IT IS FILED.
FORM 990, PART VI, SECTION B, LINE 12CA TRUSTEE WHO PERCEIVES THAT A CONFLICT OF INTEREST MAY EXIST SHALL MAKE FULL DISCLOSURE THEREOF TO THE BOARD AND THE TRUSTEE HAVING THE CONFLICT OF INTEREST SHALL ABSTAIN FROM VOTING ON ANY MATTER RELATED THERETO.
FORM 990, PART VI, SECTION B, LINE 15THE PRESIDENT'S SALARY IS SET AND ANNUALLY REVIEWED BY THE BOARD OF TRUSTEES. THE SALARY OF OTHER OFFICERS IS ANNUALLY REVIEWED BY THE FINANCE COMMITTEE OF THE BOARD OF TRUSTEES. COMPARISONS TO THE SALARIES OF EMPLOYEES OF SIMILARLY SIZED COLLEGES ARE CONSIDERED DURING THE REVIEW PROCESS.
FORM 990, PART VI, SECTION C, LINE 19ALL INFORMATION IS AVAILABLE UPON REQUEST. FORM 990 IS ALSO POSTED ANNUALLY ON GUIDESTAR'S WEBSITE. THE 990 IS PUBLIC INFORMATION THROUGH THE MICHIGAN ATTORNEY GENERAL'S OFFICE.
FORM 990, PART XII, LINE 2CGREAT LAKES CHRISTIAN COLLEGE HAS A TRUSTEE FINANCE COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.