GORDON CONWELL THEOLOGICAL SEMINARY INC: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- GORDON CONWELL THEOLOGICAL SEMINARY INC (EIN 04-2463847)
- Tax period
- 2011-07-01 to 2012-06-30
- Filed
- 2013-05-14
- IRS object ID
- 201321349349300167
- Schema version
- 2011v1.5
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule F
- Schedule G
- Schedule I
- Schedule J
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-05-14T10:46:02-05:00 | Timestamp |
| Tax Period End Date | 2012-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 010523282 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Berry Dunn McNeil & Parker LLC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 1100 | AddressLine1 |
| City | Portland | City |
| State | ME | State |
| ZIP Code | 041041100 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042463847 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Gordon-Conwell Theological Seminary Inc | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | GORD | NameControl |
| Phone | 9784687111 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 130 Essex Street | AddressLine1 |
| City | South Hamilton | City |
| State | MA | State |
| ZIP Code | 019822317 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Jay I Trewern | Name |
| Title | CFO | Title |
| Phone | 9784687111 | Phone |
| Date Signed | 2013-05-14 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Barbara J McGuan CPA | Name |
| PTIN | P00219457 | PTIN |
| Phone | 2077752387 | Phone |
| Date Prepared | 2013-05-13 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Dennis P Hollinger | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 130 Essex Street | AddressLine1 |
| City | South Hamilton | City |
| State | MA | State |
| ZIP Code | 019822317 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 53197620 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | http://www.gordonconwell.edu | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1970 | YearFormation |
| State Legal Domicile | MA | StateLegalDomicile |
| Activity Or Mission Description | The Seminary provides graduate education in theology and religion. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 26 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 25 | NbrIndependentVotingMembers |
| Total Nbr Employees | 614 | TotalNbrEmployees |
| Total Nbr Volunteers | 20 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 5633739 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 6416157 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 19146040 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 19870594 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 2864165 | InvestmentIncomePriorYear |
| Investment Income Current Year | 2651081 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 150825 | OtherRevenuePriorYear |
| Other Revenue Current Year | 153070 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 27794769 | TotalRevenuePriorYear |
| Total Revenue Current Year | 29090902 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 4356351 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 4968182 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 13006296 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 14270391 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 72840 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 39793 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 1356334 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 8750316 | OtherExpensePriorYear |
| Other Expenses Current Year | 9200856 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 26185803 | TotalExpensesPriorYear |
| Total Expenses Current Year | 28479222 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 1608966 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 611680 | RevenuesLessExpensesCY |
| Total Assets BOY | 88607349 | TotalAssetsBOY |
| Total Assets EOY | 91175924 | TotalAssetsEOY |
| Total Liabilities BOY | 7680059 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 11556115 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 80927290 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 79619809 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | Gordon-Conwell Theological Seminary is an educational institution serving the Lord and His Church. Its mission is to prepare men and women for ministry at home and abroad. The Seminary undertakes this task as a training partner with the Church so that what is learned on campus can be complemented by the spiritual nurture and exercise of ministry available through the Church. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 17496484 | Expense |
| Grants | 4968182 | Grants |
| Revenue | 15828216 | Revenue |
| Description | Provided graduate theological education that served over 2,700 students in FY12. The Seminary has four campuses: Hamilton, MA; Boston, MA; Charlotte, NC; and Jacksonville, FL. It offers 23 degree programs. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 4082771 | Expense |
| Revenue | 3537514 | Revenue |
| Description | Provided auxiliary services in connection with the above, including housing, food services, bookstores, printing/copying, and nursery care. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 1060000 | Expense |
| Revenue | 504864 | Revenue |
| Description | Provided continuing education in theological studies for pastors, laity, and others. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 22639255 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 1 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 0 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 1 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 1 | MoreThan5000KToIndividuals |
| Professional Fundraising | 1 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 1 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 1 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 1 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 3147 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 614 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 1 | NonDeductibleContributions |
| Non Deductible Disclosure | 1 | NonDeductibleDisclosure |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Form1098 C Filed | 1 | Form1098CFiled |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 26 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 25 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 1 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 0 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | AZ | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | MA | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | NH | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | WI | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Jay I Trewern | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 9784687111 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 130 Essex Street | AddressLine1 |
| City | South Hamilton | City |
| State | MA | State |
| ZIP Code | 019822317 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (35 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| Thomas J Colatosti | |||||||
| Chairman | 1.00 | X | X | 0 | 0 | 0 | |
| Claude R Alexander Jr | |||||||
| Vice-Chairman | 1.00 | X | X | 0 | 0 | 0 | |
| Joseph W Viola | |||||||
| Secretary | 1.00 | X | X | 0 | 0 | 0 | |
| Herbert P Hess | |||||||
| Treasurer | 1.00 | X | X | 0 | 0 | 0 | |
| George F Bennett | |||||||
| Chairman Emeritus | 1.00 | X | X | 0 | 0 | 0 | |
| William F Graham | |||||||
| Past-Chairman Emeritus | 1.00 | X | 0 | 0 | 0 | ||
| Joel B Aarsvold | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Linda S Anderson | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Garth T Bolinder | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Richard P Camp | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Charles W Colson | |||||||
| Past Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Stan D Gaede | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Joyce A Godwin | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Michael E Haynes | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Ivan C Hinrichs | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| John A Huffman Jr | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Caleb Loring III | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Joanna S Mockler | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Fred L Potter | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Shirley A Redd | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Timothy B Robertson | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Samuel Rodriguez Jr | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| John Schoenherr | |||||||
| Past Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Virginia M Snoddy | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| J Christy Wilson III | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| John H Womack | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| William C Wood | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Dennis P Hollinger | |||||||
| President | 50.00 | X | X | 184590 | 0 | 19673 | |
| Charles W Pollard | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Robert S Landrebe | |||||||
| Executive VP & CFO | 50.00 | X | 139847 | 0 | 18043 | ||
| Jeffrey D Arthurs | |||||||
| Professor | 50.00 | 112781 | 0 | 18573 | X | ||
| Kurt W Drescher | |||||||
| VP of Advancement | 50.00 | 130380 | 0 | 16923 | X | ||
| Frank A James | |||||||
| Provost | 50.00 | 128712 | 0 | 19623 | X | ||
| Haddon W Robinson | |||||||
| Professor | 50.00 | 104887 | 0 | 20969 | X | ||
| Rodney Cooper | |||||||
| Professor | 50.00 | 109851 | 0 | 24469 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 911048 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 138273 | TotalOtherCompensation |
| Number Individuals GT100 K | 9 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| Turnpike General Contracting Inc | |||||
| 239 Boston Street | Topsfield | MA | 01983 | Construction Contractor | 1024570 |
| Sodexo Inc and Affiliates | |||||
| PO Box 360170 | Pittsburgh | PA | 152516170 | Food Service | 651567 |
| Methuen Construction Co Inc | |||||
| 40 Lowell Road | Salem | NH | 03079 | Construction Contractor | 519603 |
| ServiceMaster of Middlesex County | |||||
| PO Box 414 | N Andover | MA | 01845 | Cleaning Services | 182968 |
| Waterfield Design Group | |||||
| 50 Cross Street | Winchester | MA | 01890 | Architectural Services | 157297 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 10 | NumberOfContractorsGT100K |
| All Other Contributions | 6416157 | AllOtherContributions |
| Noncash Contributions | 361005 | NoncashContributions |
| Total Contributions | 6416157 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| Student Tuition & Fees | 900099 | 15859062 | 15859062 |
| Auxiliary Enterprises | 900099 | 3669199 | 3669199 |
| Contracts & Subscripti | 900099 | 172708 | 172708 |
| Government Fees | 900099 | 120985 | 120985 |
| Other Revenue | 900099 | 48640 | 48640 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 19870594 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1104255 | TotalRevenueColumn |
| Exclusion | $1,104,255 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 153070 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 0 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 153070 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 153070 | TotalRevenueColumn |
| Exclusion | $153,070 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 25653544 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 24106718 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 1546826 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1546826 | TotalRevenueColumn |
| Exclusion | $1,546,826 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 29090902 | TotalRevenueColumn |
| Related Or Exempt Function Income | 19870594 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $2,804,151 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 108000 | Total |
| Program Services | 108000 | ProgramServices |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4591322 | Total |
| Program Services | 4591322 | ProgramServices |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 268860 | Total |
| Program Services | 268860 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 372255 | Total |
| Management And General | 372255 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11508744 | Total |
| Program Services | 8965069 | ProgramServices |
| Management And General | 1828195 | ManagementAndGeneral |
| Fundraising | 715480 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 206265 | Total |
| Program Services | 163098 | ProgramServices |
| Management And General | 30291 | ManagementAndGeneral |
| Fundraising | 12876 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1599045 | Total |
| Program Services | 1154016 | ProgramServices |
| Management And General | 322438 | ManagementAndGeneral |
| Fundraising | 122591 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 584082 | Total |
| Program Services | 414928 | ProgramServices |
| Management And General | 135288 | ManagementAndGeneral |
| Fundraising | 33866 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 26323 | Total |
| Program Services | 26323 | ProgramServices |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 63160 | Total |
| Management And General | 63160 | ManagementAndGeneral |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 39793 | Total |
| Fundraising | 39793 | Fundraising |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 79162 | Total |
| Program Services | 79162 | ProgramServices |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2872085 | Total |
| Program Services | 2536402 | ProgramServices |
| Management And General | 220837 | ManagementAndGeneral |
| Fundraising | 114846 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 346052 | Total |
| Program Services | 171207 | ProgramServices |
| Management And General | 130778 | ManagementAndGeneral |
| Fundraising | 44067 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1273973 | Total |
| Program Services | 862660 | ProgramServices |
| Management And General | 307636 | ManagementAndGeneral |
| Fundraising | 103677 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 371207 | Total |
| Program Services | 50221 | ProgramServices |
| Management And General | 307645 | ManagementAndGeneral |
| Fundraising | 13341 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1114414 | Total |
| Program Services | 1062828 | ProgramServices |
| Management And General | 47554 | ManagementAndGeneral |
| Fundraising | 4032 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 859029 | Total |
| Program Services | 615471 | ProgramServices |
| Management And General | 159713 | ManagementAndGeneral |
| Fundraising | 83845 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 117495 | Total |
| Program Services | 79475 | ProgramServices |
| Management And General | 20898 | ManagementAndGeneral |
| Fundraising | 17122 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 164631 | Total |
| Program Services | 162124 | ProgramServices |
| Management And General | 2507 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1148146 | Total |
| Program Services | 725900 | ProgramServices |
| Management And General | 395460 | ManagementAndGeneral |
| Fundraising | 26786 | Fundraising |
Other Expenses OtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Purchases for Resale | Description |
| Total | 254582 | Total |
| Program Services | 254582 | ProgramServices |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 510597 | Total |
| Program Services | 347607 | ProgramServices |
| Management And General | 138978 | ManagementAndGeneral |
| Fundraising | 24012 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 28479222 | Total |
| Program Services | 22639255 | ProgramServices |
| Management And General | 4483633 | ManagementAndGeneral |
| Fundraising | 1356334 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 437606 | BOY |
| EOY | 392303 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4619239 | BOY |
| EOY | 5754684 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2812614 | BOY |
| EOY | 3209352 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1203775 | BOY |
| EOY | 1478654 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3196218 | BOY |
| EOY | 3414780 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 282852 | BOY |
| EOY | 311695 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 487213 | BOY |
| EOY | 309720 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 55422882 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 19910673 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 34031192 | BOY |
| EOY | 35512209 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 38128982 | BOY |
| EOY | 37120445 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3407658 | BOY |
| EOY | 3672082 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 88607349 | BOY |
| EOY | 91175924 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2067850 | BOY |
| EOY | 1751393 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 851505 | BOY |
| EOY | 1000120 | EOY |
Escrow Account Liability EscrowAccountLiability
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2293221 | BOY |
| EOY | 2155968 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1521995 | BOY |
| EOY | 5659875 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 945488 | BOY |
| EOY | 988759 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7680059 | BOY |
| EOY | 11556115 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 26469943 | BOY |
| EOY | 25878619 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10656121 | BOY |
| EOY | 8555688 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 43801226 | BOY |
| EOY | 45185502 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 80927290 | BOY |
| EOY | 79619809 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 88607349 | BOY |
| EOY | 91175924 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 611680 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -1919161 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 1 | FederalGrantAuditRequired |
| Federal Grant Audit Performed | 1 | 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 D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtc |
| Included On FS | 1 | IncludedOnFS |
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 46279362 | BeginningOfYearBalance |
| Contributions | 720094 | Contributions |
| Investment Earnings Or Losses | 552266 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 864114 | GrantsOrScholarships |
| Other Expenditures | 1123355 | OtherExpenditures |
| Administrative Expenses | 79162 | AdministrativeExpenses |
| End Of Year Balance | 45485091 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 41404836 | BeginningOfYearBalance |
| Contributions | 117567 | Contributions |
| Investment Earnings Or Losses | 6812681 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 879755 | GrantsOrScholarships |
| Other Expenditures | 1097432 | OtherExpenditures |
| Administrative Expenses | 78535 | AdministrativeExpenses |
| End Of Year Balance | 46279362 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 39618737 | BeginningOfYearBalance |
| Contributions | 318163 | Contributions |
| Investment Earnings Or Losses | 3557691 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 917718 | GrantsOrScholarships |
| Other Expenditures | 1095984 | OtherExpenditures |
| Administrative Expenses | 76053 | AdministrativeExpenses |
| End Of Year Balance | 41404836 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 46587733 | BeginningOfYearBalance |
| Contributions | 1069547 | Contributions |
| Investment Earnings Or Losses | -5879477 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 963302 | GrantsOrScholarships |
| Other Expenditures | 1115145 | OtherExpenditures |
| Administrative Expenses | 80619 | AdministrativeExpenses |
| End Of Year Balance | 39618737 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.01000 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.91000 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.08000 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2292411 | OtherCostOrOtherBasis |
| Book Value | 2292411 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 46574792 | OtherCostOrOtherBasis |
| Depreciation | 15033816 | Depreciation |
| Book Value | 31540976 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 21583 | OtherCostOrOtherBasis |
| Depreciation | 1709 | Depreciation |
| Book Value | 19874 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 6534096 | OtherCostOrOtherBasis |
| Depreciation | 4875148 | Depreciation |
| Book Value | 1658948 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 35512209 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Advances from Government for Federal Student Loans | Description |
| Amount | $988,759 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 988759 | TotalOfAmounts |
| Total Revenue | 29090902 | TotalRevenue |
| Total Expenses | 28479222 | TotalExpenses |
| Excess Or Deficit For Year | 611680 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | -2102292 | NetUnrealizedGLOnInvestments |
| Other | $183,131 | OtherAmount |
| Total Adjustments | -1919161 | TotalAdjustments |
| Excess Or Deficit Per FS | -1307481 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 22311559 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | -2102292 | NetUnrealizedGainsInvestments |
| Other Revenues | 183131 | OtherRevenues |
| Revenue Not Rptd F990 | -1919161 | RevenueNotRptdF990 |
| Revenue Subtotal | 24230720 | RevenueSubtotal |
| Other Revenues Not Included | 4860182 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 4860182 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 29090902 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 23619040 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 23619040 | ExpensesSubtotal |
| Other Expenses Not Included | 4860182 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 4860182 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 28479222 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (6 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| Part IV, Line 2b: | Annuity value related to the charitable remainder trusts and other gift annuities are valued based on the actuarial expected lives of beneficiaries normally using six percent as the interest rate basis to determine present value. | |
| Part V, Line 4: | The intended uses of the Organization's endowment funds are to provide a reliable recurring revenue stream for academic programs, financial aid, general operations and maintenance, and other programs within donor restrictions. | Description of Intended Use of Endowment Funds: |
| Change in Value, Remainder Trusts & Annuities 183,131. | Part XI, Line 8 - Other Adjustments: | |
| Change in Value, Remainder Trusts & Annuities 183,131. | Part XII, Line 2d - Other Adjustments: | |
| Student Aid 4,860,182. | Part XII, Line 4b - Other Adjustments: | |
| Student Aid 4,860,182. | Part XIII, Line 4b - Other Adjustments: |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 1 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Explanation of Nondiscriminatory Policy Publication | Schedule E, Part I, Line 3 | Gordon-Conwell publishes its racially nondiscriminatory policy on its website's persona pages for prospective students and current students. |
| Explanation of Government Financial Assistance | Schedule E, Part I, Line 6 | The Seminary participates in the US Department of Education's Direct Loan, FWS and Perkins programs. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 1 | GrantRecordsMaintained |
Accts Actvs Out US Table AcctsActvsOutUSTable (4 entries)
| RegionRegion | Number Of OfficesNumberOfOffices | Number Of EmployeesNumberOfEmployees | Type Of Activities ConductedTypeOfActivitiesConducted | Specific Services ProvidedSpecificServicesProvided | Total ExpendituresTotalExpenditures |
|---|---|---|---|---|---|
| Central America & Caribbean | 0 | 0 | Program Services | Educational Instruction | 184350 |
| Sub-Saharan Africa | 0 | 0 | Program Services | Educational Instruction | 18720 |
| East Asia and the Pacific | 0 | 0 | Program Services | Educational Instruction | 23670 |
| Europe | 0 | 0 | Program Services | Educational Instruction | 42120 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Number Of Offices | 0 | SubtotalNumberOfOffices |
| Subtotal Number Of Employees | 0 | SubtotalNumberOfEmployees |
| Cont Number Of Offices | 0 | ContNumberOfOffices |
| Cont Number Of Employees | 0 | ContNumberOfEmployees |
| Total Number Of Offices | 0 | TotalNumberOfOffices |
| Total Number Of Employees | 0 | TotalNumberOfEmployees |
| Subtotal Amount Spent | 268860 | SubtotalAmountSpent |
| Cont Amount Spent | 0 | ContAmountSpent |
| Total Amount Spent | 268860 | TotalAmountSpent |
Grants To Ind Outside US GrantsToIndOutsideUS (4 entries)
| Type Of AssistanceTypeOfAssistance | RegionRegion | Number Of RecipientsNumberOfRecipients | Amount Of Cash GrantAmountOfCashGrant | Amount Of Non Cash AssistanceAmountOfNonCashAssistance | Description Of Non Cash AssistanceDescriptionOfNonCashAssistance | Method Of ValuationMethodOfValuation |
|---|---|---|---|---|---|---|
| General Scholarships | Central America & Caribbean | 156 | 0 | 184350 | Tuition reduction from full-tuition | FMV |
| General Scholarships | Sub-Saharan Africa | 16 | 0 | 18720 | Tuition reduction from full-tuition | FMV |
| General Scholarships | East Asia and the Pacific | 19 | 0 | 23670 | Tuition Reduction from full-tuition | FMV |
| General Scholarships | Europe | 36 | 0 | 42120 | Tuition Reduction from full-tuition | FMV |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | 0 | TransferToForeignCorp |
| Interest In Foreign Trust | 0 | InterestInForeignTrust |
| Own Foreign Corp | 0 | OwnForeignCorp |
| Passive Foreign Invest Co | 0 | PassiveForeignInvestCo |
| Foreign Partnership | 0 | ForeignPartnership |
| Boycott Countries | 0 | BoycottCountries |
Form990 Schedule F Part V Form990ScheduleFPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | Part I, Line 2 & Part I, Column (f), Line 3: Scholarships provided to international students participating in courses hosted outside the U.S.. Scholarships are non-cash tuition reductions from the full-tuition rate and are based on the program the students are in. No other criteria are used to determine the tuition reduction. Payment of reduced-tuition rate is monitored by the Student Accounts Office. Part III, Column (c): The number of recipients is based on reporting by the program manager. | Explanation |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | X | MailSolicitations |
| Email Solicitations | X | EmailSolicitations |
| Phone Solicitations | X | PhoneSolicitations |
| In Person Solicitations | X | InPersonSolicitations |
| Solicitation Of Non Govt Grants | X | SolicitationOfNonGovtGrants |
| Agreement Ref Fundraising | 1 | AgreementRefFundraising |
Fundraiser Activity Information FundraiserActivityInformation
Name Of Organization NameOfOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Focus Group | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 521 A1A Beach Blvd | AddressLine1 |
| City | St Augustine | City |
| State | FL | State |
| ZIP Code | 32080 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | Comprehensive Campaign Planning | Activity |
| Fundraiser Control Of Funds | 0 | FundraiserControlOfFunds |
| Gross Receipts | 0 | GrossReceipts |
| Amount Retained By Contractor | 39793 | AmountRetainedByContractor |
| Net To Organization | 39793 | NetToOrganization |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Retained By Contractors | 39793 | TotalRetainedByContractors |
| Total Net To Organization | 39793 | TotalNetToOrganization |
| Licensed States | AZ | LicensedStates |
| Licensed States | CO | LicensedStates |
| Licensed States | MA | LicensedStates |
| Licensed States | NH | LicensedStates |
| Licensed States | WI | LicensedStates |
| Licensed States | AR | LicensedStates |
| Licensed States | NJ | LicensedStates |
| Licensed States | UT | LicensedStates |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Recipient Table RecipientTable
Recipient Name Business RecipientNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Town of Hamilton | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 577 Bay Road | AddressLine1 |
| City | Hamilton | City |
| State | MA | State |
| ZIP Code | 01936 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN Of Recipient | 046001168 | EINOfRecipient |
| IRC Section | Town | IRCSection |
| Amount Of Cash Grant | 100000 | AmountOfCashGrant |
| Amount Of Non Cash Assistance | 0 | AmountOfNonCashAssistance |
| Purpose Of Grant | Gift in appreciation of town services. | PurposeOfGrant |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 1 | TotalNbrOf501C3AndGovtGrants |
Form990 Schedule I Part III Form990ScheduleIPartIII (3 entries)
| Type Of GrantTypeOfGrant | Number Of RecipientsNumberOfRecipients | Amount Of Cash GrantAmountOfCashGrant | Amount Of Non Cash AssistanceAmountOfNonCashAssistance | Method Of ValuationMethodOfValuation | Description Of Non Cash AssistanceDescriptionOfNonCashAssistance |
|---|---|---|---|---|---|
| Endowed Scholarships | 179 | 0 | 759466 | FMV of award amount | Tuition reductions from full-tuition |
| Named Scholarships | 77 | 80575 | 216251 | FMV of award amount | Tuition reduction from full-tuition |
| General Scholarships | 1359 | 0 | 3535030 | FMV of award amount | Tuition reduction from full-tuition |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Procedure for Monitoring Grants in the U.S.: | Identifier |
| Return Reference | Part I, Line 2: | ReturnReference |
| Explanation | Schedule I, Part I, Line 2: All students who are applying for Federal financial aid are required to complete the FAFSA and the Gordon-Conwell financial aid application. The information obtained from these documents is used by the Financial Aid Office to determine eligibility of Federal and institutional aid. To assist with determining their eligibility, each student is assigned an institutional budget for the cost of attendance. This budget includes tuition, books and fees, room and board, health insurance, transportation, and a miscellaneous category. In general, Gordon-Conwell scholarships are either need-based or merit-based and any Gordon-Conwell aid that is awarded is factored into the eligibility for Federal aid. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | X | TravelForCompanions |
| Idemnification Gross Up Payments | X | IdemnificationGrossUpPayments |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Form990 Of Other Organizations | X | Form990OfOtherOrganizations |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (2 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dennis P Hollinger | |||||||||||||
| 183402 | 0 | 0 | 0 | 1188 | 0 | 0 | 0 | 19673 | 0 | 204263 | 0 | 0 | 0 |
| Robert S Landrebe | |||||||||||||
| 139073 | 0 | 0 | 0 | 774 | 0 | 0 | 0 | 18043 | 0 | 157890 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Reference | Part I, Line 1a | ReturnReference |
| Explanation | Travel for companions is restricted to spouses and only in accordance with the Spousal Travel Policy. Tax indemnification is provided for employee business-related cellular phone use in accordance with the Cellular Phone Policy. | Explanation |
Schedule L IRS990ScheduleL
Loan Table LoanTable (3 entries)
| Purpose Of LoanPurposeOfLoan | Loan From OrganizationLoanFromOrganization | Original PrincipalOriginalPrincipalAmount | Balance DueBalanceDue | DefaultDefault | Approved By BoardApprovedByBoard | Written AgreementWrittenAgreement |
|---|---|---|---|---|---|---|
| Dennis Hollinger | ||||||
| Housing Assistance | X | $200,000 | 200000 | 0 | 1 | 1 |
| Frank James | ||||||
| X | $125,000 | 125000 | 0 | 1 | 1 | |
| Jeffrey Arthurs | ||||||
| X | $125,000 | 125000 | 0 | 1 | 1 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | 450000 | TotalBalanceDue |
Schedule M IRS990ScheduleM
Cars And Other Vehicles CarsAndOtherVehicles
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 1 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 1760 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | Market quotations | MethodOfDeterminingRevenues |
Securities Publicly Traded SecuritiesPubliclyTraded
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 14 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 356733 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | Market quotations | MethodOfDeterminingRevenues |
Other Non Cash Contributions Table OtherNonCashContributionsTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Description | Equipment | Description |
| Number Of Contributions | 1 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 2512 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | Cost of comparable equipment | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 1 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 1 | ThirdPartiesUsed |
Form990 Schedule M Part II Form990ScheduleMPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Third Party Use: | Identifier |
| Return Reference | Part I, Line 32b: | ReturnReference |
| Explanation | The Seminary uses State Street Bank and Fidelity Investments to process and immediately sell any publicly traded stock contributions. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (9 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| Form 990, Part VI, Section A, line 2 | Trustee Graham is the Chairman, Trustee Aarsvold is the Secretary, and Trustee Hess is a member of the Board of Directors for the Billy Graham Evangelistic Association. | |
| Form 990, Part VI, Section B, line 11 | Form 990 is prepared and reviewed by management. The return is then reviewed by the tax department of Gordon-Conwell's independent accountants. The public version of the return is next reviewed by the Audit Committee and then the public version of the return is provided to the Board of Trustees before the non-public version of the return is filed with the IRS. | |
| Form 990, Part VI, Section B, line 12c | Gordon-Conwell requires a conflict of interest policy form to be signed annually by each Trustee, Leadership Team Member, and Faculty Member. The Chairman of the Board of Trustees is responsible for enforcing the policy for all Trustees. The President is responsible for enforcing the policy for all Leadership Team Members and Faculty Members. | |
| Form 990, Part VI, Section B, line 15 | Compensation of Gordon-Conwell's President and Executive Vice President/Chief Financial Officer is determined by the Executive Compensation & Personnel Committee, which is made up of independent members of the Board of Trustees. The Executive Compensation & Personnel Committee reviews compensation survey data for comparable positions at peer schools to determine reasonable and appropriate executive compensation. The final compensation amounts are approved and contemporaneously documented by the Executive Compensation & Personnel Committee and included in the fiscal year budget that is approved by the Board of Trustees. | |
| Form 990, Part VI, Section C, line 19 | Gordon-Conwell makes its IRS Form 1023, IRS Form 990, IRS determination letter, governing documents, conflict of interest policy, and financial statements available to the public upon request. Public versions of the documents will be provided either via U.S. Postal Service or email. Gordon-Conwell also makes its Annual Report and financial statements available on its website. | |
| Form 990, Part XI, line 5: | Net unrealized losses on investments: -2,102,292. Change in Value, Remainder Trusts & Annuities 183,131. Total to Form 990, Part XI, Line 5: -1,919,161. | Changes in Net Assets or Fund Balances: |
| Form 990, Part XII, Line 2c: | The process of overseeing the financial statement audit and selection of the independent auditor has not changed from prior year. | Oversight of Audit |
| Form 990, Part V, Line 3a: | Gordon-Conwell has no unrelated business income. Its revenue is either directly related to its exempt function as a 501(c)(3) school or is excluded from unrelated business income due to the exclusions of rent from real property and all dividends, interest, annuities and other investment income. | |
| Form 990, Schedule L, Part II: | Housing assistance loans are part of the Housing Assistance Program, which is a shared appreciation loan for the purchase of a home. The loan accrues interest during the life of the loan based on a shared appreciation formula and no interest or principal is paid until the borrower is required to pay off the loan. The loan is secured with a second mortgage on the house. | Loans To and From Interested Persons |