BREWTON PARKER CHRISTIAN UNIVERSITY INC: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- BREWTON PARKER CHRISTIAN UNIVERSITY INC (EIN 58-0619030)
- Tax period
- 2011-07-01 to 2012-06-30
- Filed
- 2013-05-13
- IRS object ID
- 201331339349302408
- Schema version
- 2011v1.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule F
- Schedule I
- Schedule J
- Schedule K
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-05-13T13:53:05-05:00 | Timestamp |
| Tax Period End Date | 2012-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 581729751 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Metcalf Davis CPAs | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3340 Peachtree Road NE Suite 2600 | AddressLine1 |
| City | Atlanta | City |
| State | GA | State |
| ZIP Code | 303261089 | 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 | 580619030 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Brewton-Parker College Inc | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | BREW | NameControl |
| Phone | 9125833287 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 197 Highway 280 | AddressLine1 |
| City | Mount Vernon | City |
| State | GA | State |
| ZIP Code | 304450197 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Randy Minton | Name |
| Title | Executive VP, Finance | Title |
| Phone | 9125833287 | Phone |
| Date Signed | 2013-05-13 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Susan Hill | Name |
| PTIN | P00846200 | PTIN |
| Phone | 4042641700 | Phone |
| Date Prepared | 2013-05-08 | 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 | Dr Michael Simoneaux | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 197 Highway 280 | AddressLine1 |
| City | Mount Vernon | City |
| State | GA | State |
| ZIP Code | 304450197 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 14662907 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | www.bpc.edu | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1904 | YearFormation |
| State Legal Domicile | GA | StateLegalDomicile |
| Activity Or Mission Description | Brewton-Parker College offers an undergraduate education that is committed to academic excellence, the liberal arts tradition, and the Christian faith. The College's heritage as a Georgia Baptist institution produces a concern for individuals that motivates our community to nurture and develop the whole student in a caring, Christian environment. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 31 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 31 | NbrIndependentVotingMembers |
| Total Nbr Employees | 326 | TotalNbrEmployees |
| Total Nbr Volunteers | 4 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 4091815 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 2624032 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 11169618 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 8453505 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 632448 | InvestmentIncomePriorYear |
| Investment Income Current Year | 512099 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 44953 | OtherRevenuePriorYear |
| Other Revenue Current Year | 103965 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 15938834 | TotalRevenuePriorYear |
| Total Revenue Current Year | 11693601 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 4340254 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 2968059 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 4653229 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 4255067 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 160771 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 7736527 | OtherExpensePriorYear |
| Other Expenses Current Year | 5061971 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 16730010 | TotalExpensesPriorYear |
| Total Expenses Current Year | 12285097 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -791176 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -591496 | RevenuesLessExpensesCY |
| Total Assets BOY | 30370035 | TotalAssetsBOY |
| Total Assets EOY | 28099994 | TotalAssetsEOY |
| Total Liabilities BOY | 15772810 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 14598992 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 14597225 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 13501002 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | Brewton-Parker College offers an undergraduate education committed to academic excellence, the liberal arts tradition, and the Christian faith. Faculty and staff, reinforced by the College's affiliation with the Georgia Baptist Convention, share a desire to nurture and develop the whole student in a caring, Christian community. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 2968059 | Expense |
| Grants | 2968059 | Grants |
| Description | Financial Aid & Student Support - Students at Brewton-Parker College can choose from 18 academic majors taught by well-qualified professors committed to helping the student achieve their career goals. Challenging curriculum, personable class sizes, and caring professors will help guide the student on their academic journey. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 2226946 | Expense |
| Revenue | 6265927 | Revenue |
| Description | Instructional - Brewton-Parker College is a four-year Christian college located on the main campus in Mount Vernon, Georgia and one external site. Affiliated with the Georgia Baptist Convention, the College offers four baccalaureate degrees. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 1492960 | Expense |
| Revenue | 2138770 | Revenue |
| Description | Auxiliary enterprises - At Brewton-Parker College, Campus Life is more than just attending classes and studying in the library. Our student body is active every week in intramural sports, service clubs, Christian organizations, collegiate athletics, and various other fun activities. | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 3123637 | Expense |
| Revenue | 152773 | Revenue |
| Description | Academic Support - Students study the traditional liberal arts and sciences, and selected professional and pre-professional programs. Faculty serve as teachers, mentors, and scholars promoting intellectual inquiry that develops the mind and spirit. Activities both inside and outside the classroom, facilitated by faculty and staff, afford students opportunities for intellectual, social, emotional, physical, and spiritual growth that prepare them for meaningful service to their local, regional, and global communities. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 3123637 | TotalOfOtherProgramServiceExp |
| Total Of Other Program Service Rev | 152773 | TotalOfOtherProgramServiceRev |
| Total Program Service Expense | 9811602 | 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 | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 1 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 1 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 1 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 1 | TaxExemptBonds |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBonds |
| Escrow Account | 0 | EscrowAccount |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | 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 | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | 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 | 46 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 326 | 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 | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 1 | QuidProQuoContributions |
| Quid Pro Quo Disclosure | 1 | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 31 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 31 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | 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 | 1 | 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 | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | GA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Randy Minton | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 9125833291 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 197 Highway 280 | AddressLine1 |
| City | Mount Vernon | City |
| State | GA | State |
| ZIP Code | 304450197 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (36 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| Gary Black | ||||||
| Trustee | 0.50 | X | 0 | 0 | 0 | |
| Gary Braddy | ||||||
| Trustee | 0.50 | X | 0 | 0 | 0 | |
| Rev Terry Braswell | ||||||
| Trustee | 0.50 | X | 0 | 0 | 0 | |
| Richard Brown | ||||||
| Trustee | 0.50 | X | 0 | 0 | 0 | |
| Gary Campbell | ||||||
| Trustee | 0.50 | X | 0 | 0 | 0 | |
| Aubrey Daniels | ||||||
| Trustee | 0.50 | X | 0 | 0 | 0 | |
| Ken Dowling | ||||||
| Trustee | 0.50 | X | 0 | 0 | 0 | |
| Fred Gilder | ||||||
| Trustee | 0.50 | X | 0 | 0 | 0 | |
| Ray Goff | ||||||
| Trustee | 0.50 | X | 0 | 0 | 0 | |
| Bill Grant | ||||||
| Trustee | 0.50 | X | 0 | 0 | 0 | |
| Rev Karl Hay | ||||||
| Trustee | 0.50 | X | 0 | 0 | 0 | |
| Mike Jenkins | ||||||
| Trustee | 0.50 | X | 0 | 0 | 0 | |
| Phyllis Johnson | ||||||
| Trustee | 0.50 | X | 0 | 0 | 0 | |
| Rev Bucky Kennedy | ||||||
| Trustee | 0.50 | X | 0 | 0 | 0 | |
| Dennis Madison | ||||||
| Trustee | 0.50 | X | 0 | 0 | 0 | |
| Jimmy Michael | ||||||
| Trustee | 0.50 | X | 0 | 0 | 0 | |
| Dr Cliff Morris | ||||||
| Trustee | 0.50 | X | 0 | 0 | 0 | |
| Dr Billy Moses | ||||||
| Trustee | 0.50 | X | 0 | 0 | 0 | |
| Schel Paulk | ||||||
| Trustee | 0.50 | X | 0 | 0 | 0 | |
| Dr Rick Payne | ||||||
| Trustee | 0.50 | X | 0 | 0 | 0 | |
| Russ Pierce | ||||||
| Trustee | 0.50 | X | 0 | 0 | 0 | |
| Rev Michael Pigg | ||||||
| Trustee | 0.50 | X | 0 | 0 | 0 | |
| Tim Redding | ||||||
| Trustee | 0.50 | X | 0 | 0 | 0 | |
| Colon Sammons | ||||||
| Trustee | 0.50 | X | 0 | 0 | 0 | |
| Ray Sullivan | ||||||
| Trustee | 0.50 | X | 0 | 0 | 0 | |
| Rev Bobby Thompson | ||||||
| Trustee | 0.50 | X | 0 | 0 | 0 | |
| Richard Wernick | ||||||
| Trustee | 0.50 | X | 0 | 0 | 0 | |
| Dr Robert White | ||||||
| Trustee | 0.50 | X | 0 | 0 | 0 | |
| Dr Jay Williams | ||||||
| Trustee | 0.50 | X | 0 | 0 | 0 | |
| Rev Dannie Williams | ||||||
| Trustee | 0.50 | X | 0 | 0 | 0 | |
| Lynda Yawn | ||||||
| Trustee | 0.50 | X | 0 | 0 | 0 | |
| James Beall | ||||||
| Exec. VP Enrollment | 40.00 | 76500 | 0 | 17160 | X | |
| Dr Michael Simoneaux | ||||||
| President | 40.00 | 145000 | 0 | 8371 | X | |
| Randy Minton | ||||||
| Exec. VP Finance & Operations | 40.00 | 91643 | 0 | 12605 | X | |
| Chris Jones | ||||||
| Acting Provost | 40.00 | 70971 | 0 | 19030 | X | |
| Natasha Mason | ||||||
| Immediate past CFO | 40.00 | 76500 | 0 | 0 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 460614 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 57166 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | 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 |
|---|---|---|---|---|---|
| Aramark Corporation | |||||
| 1101 Market Street 14th Floor | Philadelphia | PA | 19107 | Food services | 875564 |
| Blue Cross Blue Shield | |||||
| 3350 Peachtree Rd NE 14th Floor | Atlanta | GA | 30326 | Health Insurance | 646052 |
| Georgia Power Company | |||||
| 96 Annex | Atlanta | GA | 303960001 | Electricity | 496542 |
| Sea Island Bank Card Services | |||||
| P O Box 2181 | Columbus | GA | 319022181 | Credit card services | 383514 |
| National Management Resources | |||||
| P O Box 1224 | LaGrange | GA | 30241 | Janitorial/landscape maintenance | 360662 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 6 | NumberOfContractorsGT100K |
| Government Grants | 210310 | GovernmentGrants |
| All Other Contributions | 2413722 | AllOtherContributions |
| Total Contributions | 2624032 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| Tuition and Fees | 611710 | 6161962 | 6161962 |
| Auxiliary Enterprises | 611710 | 2138770 | 2138770 |
| Other income | 611710 | 152773 | 152773 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 8453505 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 452436 | TotalRevenueColumn |
| Exclusion | $452,436 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 3028969 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 2969306 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 59663 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 59663 | TotalRevenueColumn |
| Exclusion | $59,663 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Recovery of Bad Debt | Description |
| Business Code | 611710 | BusinessCode |
| Total Revenue Column | 103965 | TotalRevenueColumn |
| Related Or Exempt Function Income | 103965 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 103965 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 11693601 | TotalRevenueColumn |
| Related Or Exempt Function Income | 8557470 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $512,099 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2678226 | Total |
| Program Services | 2678226 | ProgramServices |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 289833 | Total |
| Program Services | 289833 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 464909 | Total |
| Program Services | 44530 | ProgramServices |
| Management And General | 407133 | ManagementAndGeneral |
| Fundraising | 13246 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3122682 | Total |
| Program Services | 2705901 | ProgramServices |
| Management And General | 353944 | ManagementAndGeneral |
| Fundraising | 62837 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 412756 | Total |
| Program Services | 339430 | ProgramServices |
| Management And General | 65967 | ManagementAndGeneral |
| Fundraising | 7359 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 254720 | Total |
| Program Services | 199455 | ProgramServices |
| Management And General | 49752 | ManagementAndGeneral |
| Fundraising | 5513 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 50246 | Total |
| Management And General | 50246 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 60000 | Total |
| Management And General | 60000 | ManagementAndGeneral |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 47849 | Total |
| Management And General | 47849 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 118515 | Total |
| Program Services | 62221 | ProgramServices |
| Management And General | 56294 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 55112 | Total |
| Program Services | 1399 | ProgramServices |
| Management And General | 53713 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 296532 | Total |
| Program Services | 107148 | ProgramServices |
| Management And General | 186947 | ManagementAndGeneral |
| Fundraising | 2437 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 826560 | Total |
| Program Services | 675665 | ProgramServices |
| Management And General | 150895 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 165393 | Total |
| Program Services | 162282 | ProgramServices |
| Management And General | 2716 | ManagementAndGeneral |
| Fundraising | 395 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 674750 | Total |
| Program Services | 614360 | ProgramServices |
| Management And General | 60390 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 607846 | Total |
| Program Services | 553444 | ProgramServices |
| Management And General | 54402 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 202971 | Total |
| Program Services | 89547 | ProgramServices |
| Management And General | 113424 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| ARA Charges | 788275 | 788275 | ||
| Miscellaneous Expenses | 326058 | 31862 | 230466 | 63730 |
| Bad Debt Expense | 278117 | 278117 | ||
| Designated Expenditures | 137053 | 64639 | 72414 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 426694 | Total |
| Program Services | 403385 | ProgramServices |
| Management And General | 18055 | ManagementAndGeneral |
| Fundraising | 5254 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12285097 | Total |
| Program Services | 9811602 | ProgramServices |
| Management And General | 2312724 | ManagementAndGeneral |
| Fundraising | 160771 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2393387 | BOY |
| EOY | 1855894 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3922 | BOY |
| EOY | 5000 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1617011 | BOY |
| EOY | 1209956 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 28660518 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 16261483 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12855205 | BOY |
| EOY | 12399035 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4808967 | BOY |
| EOY | 5181905 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4951756 | BOY |
| EOY | 5056278 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3739787 | BOY |
| EOY | 2391926 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 30370035 | BOY |
| EOY | 28099994 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1807530 | BOY |
| EOY | 700791 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 161791 | BOY |
| EOY | 350 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9345000 | BOY |
| EOY | 9110000 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3098386 | BOY |
| EOY | 3122046 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1360103 | BOY |
| EOY | 1665805 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15772810 | BOY |
| EOY | 14598992 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -2238624 | BOY |
| EOY | -2623454 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2179602 | BOY |
| EOY | 2080625 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 14656247 | BOY |
| EOY | 14043831 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 14597225 | BOY |
| EOY | 13501002 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 30370035 | BOY |
| EOY | 28099994 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -591496 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -504727 | ReconcilationOtherChanges |
| 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
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 10071167 | BeginningOfYearBalance |
| Contributions | 672051 | Contributions |
| Investment Earnings Or Losses | 327186 | InvestmentEarningsOrLosses |
| Other Expenditures | 644313 | OtherExpenditures |
| End Of Year Balance | 10426091 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 8369082 | BeginningOfYearBalance |
| Contributions | 1192020 | Contributions |
| Investment Earnings Or Losses | 1501695 | InvestmentEarningsOrLosses |
| Other Expenditures | 991630 | OtherExpenditures |
| End Of Year Balance | 10071167 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 5832088 | BeginningOfYearBalance |
| Contributions | 3056471 | Contributions |
| Investment Earnings Or Losses | 608897 | InvestmentEarningsOrLosses |
| Other Expenditures | 1128374 | OtherExpenditures |
| End Of Year Balance | 8369082 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 6685398 | BeginningOfYearBalance |
| Contributions | 537025 | Contributions |
| Investment Earnings Or Losses | -816366 | InvestmentEarningsOrLosses |
| Other Expenditures | 573969 | OtherExpenditures |
| End Of Year Balance | 5832088 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Permanent Endowment EOY Balance | 1.00000 | PermanentEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 1 | EndowmentsHeldByRelatedOrgs |
| Are Related Orgs Listed Schedule R | 1 | AreRelatedOrgsListedScheduleR |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 818439 | OtherCostOrOtherBasis |
| Book Value | 818439 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 18272973 | OtherCostOrOtherBasis |
| Depreciation | 7160423 | Depreciation |
| Book Value | 11112550 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2747962 | OtherCostOrOtherBasis |
| Depreciation | 2492087 | Depreciation |
| Book Value | 255875 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 6821144 | OtherCostOrOtherBasis |
| Depreciation | 6608973 | Depreciation |
| Book Value | 212171 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 12399035 | TotalOfBookValueLandBuildings |
Other Securities OtherSecurities (5 entries)
| DescriptionDescription | Book ValueBookValue | Method Of ValuationMethodOfValuation |
|---|---|---|
| Cash Surrender-Ins. | 76364 | F |
| Lorentzson / Hyatt | 3223274 | F |
| Consolidated Endow. | 1275256 | F |
| Resseau Loan | 106857 | F |
| Goizetta Foundation | 374527 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 5056278 | TotalOfBookValueSecurities |
Other Assets OtherAssets (2 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| Other Assets | 238861 |
| Funds Held in Trust by the GBF | 2153065 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 2391926 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities (3 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| Annuities Payable | $31,729 |
| Interest Rate Swap | $1,366,000 |
| Refundable advances from the Federal government | $268,076 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 1665805 | TotalOfAmounts |
| Total Revenue | 11693601 | TotalRevenue |
| Total Expenses | 12285097 | TotalExpenses |
| Excess Or Deficit For Year | -591496 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 40915 | NetUnrealizedGLOnInvestments |
| Other | -$545,642 | OtherAmount |
| Total Adjustments | -504727 | TotalAdjustments |
| Excess Or Deficit Per FS | -1096223 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 8237048 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 40915 | NetUnrealizedGainsInvestments |
| Other Revenues | -481560 | OtherRevenues |
| Revenue Not Rptd F990 | -440645 | RevenueNotRptdF990 |
| Revenue Subtotal | 8677693 | RevenueSubtotal |
| Investment Expenses Not Included | 47849 | InvestmentExpensesNotIncluded |
| Other Revenues Not Included | 2968059 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 3015908 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 11693601 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 9269189 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 9269189 | ExpensesSubtotal |
| Investment Expenses Not Included2 | 47849 | InvestmentExpensesNotIncluded2 |
| Other Expenses Not Included | 2968059 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 3015908 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 12285097 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (6 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Description of Intended Use of Endowment Funds: | Part V, Line 4: | The College's endowment consists of numerous donor restricted funds established for scholarships, annuities, instructional and plant maintenance. |
| Description of Uncertain Tax Positions Under FIN 48: | Part X: | The College is recognized as an organization exempt from Federal income tax under Section 501(c)(3) of the Internal Revenue Code (the "Code") whereby only unrelated business income, as defined by Section 512(a)(1) of the Code, is subject to Federal income tax. The College's policy is to record a liability for any tax position taken that is beneficial to the College, including any related interest and penalties, when it is more likely than not the position taken by management with respect to a transaction or class of transactions will be overturned by a taxing authority upon examination. Management believes there are no such positions as of June 30, 2012 and, accordingly, no liability has been accrued. Generally the Internal Revenue Service ("IRS") may examine a tax return for three years from the date is it filed. At June 30, 2012, tax years ended June 30, 2009, 2010 and 2011 remain open for possible examination by the IRS. |
| Part XI, Line 8 - Other Adjustments: | Net loss on funds held by Georgia Baptist Foundation -132,560. Change in interest rate swap -349,000. Prior year adjustment -64,082. Total to Schedule D, Part XI, Line 8: -545,642. | |
| Part XII, Line 2d - Other Adjustments: | Net loss of funds held by Georgia Baptist Foundation -132,560. Change in interest rate swap -349,000. | |
| Part XII, Line 4b - Other Adjustments: | Scholarships and financial assistance 2,968,059. | |
| Part XIII, Line 4b - Other Adjustments: | Scholarships and financial assistance 2,968,059. |
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 | Brewton-Parker College publishes the following statement on their website, student handbook and admission's publications: "Brewton-Parker College is in compliance with Title VI of the Civil Rights Act of 1964 and does not discriminate on the basis of race, color, or national origin. The College is also in compliance with Title IX of the Educational Amendments of 1972 and does not discriminate on the basis of sex. |
| Explanation of Government Financial Assistance | Schedule E, Part I, Line 6 | The College receives aid from governmental agencies to support its student financial aid programs. In the current year, the College received and distributed governmental aid totaling $210,310. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 1 | GrantRecordsMaintained |
| 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 | 0 | SubtotalAmountSpent |
| Cont Amount Spent | 0 | ContAmountSpent |
| Total Amount Spent | 0 | TotalAmountSpent |
Grants To Ind Outside US GrantsToIndOutsideUS (6 entries)
| Type Of AssistanceTypeOfAssistance | RegionRegion | Number Of RecipientsNumberOfRecipients | Amount Of Cash GrantAmountOfCashGrant | Manner Of Cash DisbursementMannerOfCashDisbursement | Method Of ValuationMethodOfValuation |
|---|---|---|---|---|---|
| Financial assistance/scholarships | South America - Argentina, Bolivia, | 4 | 56500 | Posted to student account | FMV |
| Financial assistance/scholarships | North America - Canada and Mexico, but | 1 | 8000 | Posted to student account | FMV |
| Financial assistance/scholarships | Sub-Saharan Africa - Angola, | 2 | 21810 | Posted to student account | FMV |
| Financial assistance/scholarships | Central America and the Caribbean - | 4 | 69829 | Posted to student account | FMV |
| Financial assistance/scholarships | Europe (Including Iceland & Greenland) - | 8 | 98944 | Posted to student account | FMV |
| Financial assistance/scholarships | East Asia | 5 | 34750 | Posted to student account | 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 - The grants reported in Part III are scholarships to students. The use of scholarships is controlled by applying such amounts directly against balances owed by the student for tuition, fees and other qualifying educational expenses. | Explanation |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | Scholarships and financial assistance | TypeOfGrant |
| Number Of Recipients | 621 | NumberOfRecipients |
| Amount Of Cash Grant | 2678226 | AmountOfCashGrant |
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: The College's financial aid department monitors and maintains records regarding all financial aid awards. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Written Employment Contract | X | WrittenEmploymentContract |
| 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | Dr Michael Simoneaux | NamePerson |
| Base Compensation Filing Org | 145000 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 0 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 2915 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 5456 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 153371 | 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) |
|---|---|---|
| Return Reference | Part I, Line 1a | ReturnReference |
| Explanation | The President is provided with housing on campus for the convenience of the College. | Explanation |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Montgomery County Development Authority | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Issuer EIN | 581325567 | IssuerEIN |
| CUSIP Number | 613235AB6 | CUSIPNumber |
| Date Issued | 2007-10-01 | DateIssued |
| Issue Price | 10000000 | IssuePrice |
| Description Of Purpose | Construction of facilities | DescriptionOfPurpose |
| Defeased | 0 | Defeased |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Pool Financing | 0 | PoolFinancing |
Form990 Schedule K Part II Form990ScheduleKPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amount Retired | 235000 | AmountRetired |
| Current Refunding | 0 | CurrentRefunding |
| Advance Refunding | 0 | AdvanceRefunding |
| Final Allocation Made | 1 | FinalAllocationMade |
| Adequate Books And Recds Maintaind | 1 | AdequateBooksAndRecdsMaintaind |
Form990 Schedule K Part III Form990ScheduleKPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Owning Bond Financed Property | 0 | OwningBondFinancedProperty |
| Any Lease Arrangements | 0 | AnyLeaseArrangements |
| Mngment Cntrct Bond Financd Prprty | 0 | MngmentCntrctBondFinancdPrprty |
| Any Research Agreements | 0 | AnyResearchAgreements |
| Post Issuance Compliance Procdrs | 0 | PostIssuanceComplianceProcdrs |
Form990 Schedule K Part IV Form990ScheduleKPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8038 T Filed | 0 | Form8038TFiled |
| Variable Rate Issue | 0 | VariableRateIssue |
| Hedge Identified In Books And Recds | 0 | HedgeIdentifiedInBooksAndRecds |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGIC |
| Gross Proceeds Invested | 0 | GrossProceedsInvested |
| Exception To Rebate | 0 | ExceptionToRebate |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| Form 990, Part VI, Section B, line 11 | The Form 990 is reviewed by the Executive Vice President of Finance & Operations and the President. After review by these officers, the Form 990 will be presented to the Board of Trustees for review. | |
| Form 990, Part VI, Section B, line 12c | All officers, administrators, and trustees complete an Operational Integrity Form on an annual basis. Once submitted, determination of an existing conflict of interest on the Board of Trustees is judged by the Chair. When received from employees, the Chief Financial Officer reviews them for any potential conflicts. Once identified, the Chief Financial Officer will report potential conflicts to the President. | |
| Form 990, Part VI, Section B, line 15a | The compensation of the President is determined by a committee of the Board of Trustees and then approved by the full Board and is included in a written employment agreement. The salary of each officer is determined by the President and is reviewed annually. The salary is included in a written employment contract. | |
| Form 990, Part VI, Section C, line 18 | The College makes its Form 990 available upon request. | |
| Form 990, Part VI, Section C, line 19 | The College makes its governing documents, policies, and financial statements available upon request. | |
| Form 990, Part XI, line 5: | Net unrealized gains on investments: 40,915. Net loss on funds held by Georgia Baptist Foundation -132,560. Change in interest rate swap -349,000. Prior year adjustment -64,082. Total to Form 990, Part XI, Line 5: -504,727. | Changes in Net Assets or Fund Balances: |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|---|
| Georgia Baptist Convention | |||||||||
| 6405 Sugarloaf Parkway | Duluth | GA | 30097 | 580566245 | Church | GA | 501 (c)(3) | 170(b)(1) (A)(i) | 0 |
| Georgia Baptist Foundation Inc | |||||||||
| 6405 Sugarloaf Parkway | Duluth | GA | 30097 | 586030046 | Trust agency for endowments | GA | 501 (c)(3) | 170(b)(1) (A)(vi) | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 1 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 1 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 1 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (2 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved |
|---|---|
| Georgia Baptist Convention | |
| C | 1128085 |
| Georgia Baptist Foundation Inc | |
| E | 1761584 |