2013-05-13T13:53:05-05:00 2012-06-30 581729751 Metcalf Davis CPAs 3340 Peachtree Road NE Suite 2600 Atlanta GA 303261089 990 2011-07-01 580619030 Brewton-Parker College Inc BREW 9125833287 PO Box 197 Highway 280 Mount Vernon GA 304450197 Randy Minton 9125833287 2013-05-13 1 Susan Hill P00846200 4042641700 2013-05-08 2011 2016-02-24 21:20:13Z Dr Michael Simoneaux PO Box 197 Highway 280 Mount Vernon GA 304450197 14662907 0 X www.bpc.edu X 1904 GA 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. 31 31 326 4 0 0 4091815 2624032 11169618 8453505 632448 512099 44953 103965 15938834 11693601 4340254 2968059 0 0 4653229 4255067 0 0 160771 7736527 5061971 16730010 12285097 -791176 -591496 30370035 28099994 15772810 14598992 14597225 13501002 X 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. 0 0 2968059 2968059 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. 2226946 6265927 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. 1492960 2138770 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. 3123637 152773 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. 3123637 152773 9811602 1 1 0 0 0 0 0 0 0 1 1 1 0 1 1 1 1 0 1 0 0 0 1 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 46 0 1 326 1 0 0 0 0 0 1 1 0 0 0 0 X 31 31 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 GA X Randy Minton 9125833291 PO Box 197 Highway 280 Mount Vernon GA 304450197 Gary Black 0.50 X 0 0 0 Gary Braddy 0.50 X 0 0 0 Rev Terry Braswell 0.50 X 0 0 0 Richard Brown 0.50 X 0 0 0 Gary Campbell 0.50 X 0 0 0 Aubrey Daniels 0.50 X 0 0 0 Ken Dowling 0.50 X 0 0 0 Fred Gilder 0.50 X 0 0 0 Ray Goff 0.50 X 0 0 0 Bill Grant 0.50 X 0 0 0 Rev Karl Hay 0.50 X 0 0 0 Mike Jenkins 0.50 X 0 0 0 Phyllis Johnson 0.50 X 0 0 0 Rev Bucky Kennedy 0.50 X 0 0 0 Dennis Madison 0.50 X 0 0 0 Jimmy Michael 0.50 X 0 0 0 Dr Cliff Morris 0.50 X 0 0 0 Dr Billy Moses 0.50 X 0 0 0 Schel Paulk 0.50 X 0 0 0 Dr Rick Payne 0.50 X 0 0 0 Russ Pierce 0.50 X 0 0 0 Rev Michael Pigg 0.50 X 0 0 0 Tim Redding 0.50 X 0 0 0 Colon Sammons 0.50 X 0 0 0 Ray Sullivan 0.50 X 0 0 0 Rev Bobby Thompson 0.50 X 0 0 0 Richard Wernick 0.50 X 0 0 0 Dr Robert White 0.50 X 0 0 0 Dr Jay Williams 0.50 X 0 0 0 Rev Dannie Williams 0.50 X 0 0 0 Lynda Yawn 0.50 X 0 0 0 James Beall 40.00 X 76500 0 17160 Dr Michael Simoneaux 40.00 X 145000 0 8371 Randy Minton 40.00 X 91643 0 12605 Chris Jones 40.00 X 70971 0 19030 Natasha Mason 40.00 X 76500 0 0 460614 0 57166 1 0 1 0 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 6 210310 2413722 2624032 Tuition and Fees 611710 6161962 6161962 Auxiliary Enterprises 611710 2138770 2138770 Other income 611710 152773 152773 8453505 452436 452436 3028969 2969306 59663 59663 59663 Recovery of Bad Debt 611710 103965 103965 103965 11693601 8557470 0 512099 2678226 2678226 289833 289833 464909 44530 407133 13246 3122682 2705901 353944 62837 412756 339430 65967 7359 254720 199455 49752 5513 50246 50246 60000 60000 47849 47849 118515 62221 56294 55112 1399 53713 296532 107148 186947 2437 826560 675665 150895 165393 162282 2716 395 674750 614360 60390 607846 553444 54402 202971 89547 113424 ARA Charges 788275 788275 Miscellaneous Expenses 326058 31862 230466 63730 Bad Debt Expense 278117 278117 Designated Expenditures 137053 64639 72414 426694 403385 18055 5254 12285097 9811602 2312724 160771 2393387 1855894 3922 5000 1617011 1209956 28660518 16261483 12855205 12399035 4808967 5181905 4951756 5056278 3739787 2391926 30370035 28099994 1807530 700791 161791 350 9345000 9110000 3098386 3122046 1360103 1665805 15772810 14598992 X -2238624 -2623454 2179602 2080625 14656247 14043831 14597225 13501002 30370035 28099994 X -591496 -504727 X 0 1 1 X 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10071167 672051 327186 644313 10426091 8369082 1192020 1501695 991630 10071167 5832088 3056471 608897 1128374 8369082 6685398 537025 -816366 573969 5832088 1.00000 0 1 1 818439 818439 18272973 7160423 11112550 2747962 2492087 255875 6821144 6608973 212171 12399035 Cash Surrender-Ins. 76364 F Lorentzson / Hyatt 3223274 F Consolidated Endow. 1275256 F Resseau Loan 106857 F Goizetta Foundation 374527 F 5056278 Other Assets 238861 Funds Held in Trust by the GBF 2153065 2391926 Annuities Payable 31729 Interest Rate Swap 1366000 Refundable advances from the Federal government 268076 1665805 11693601 12285097 -591496 40915 -545642 -504727 -1096223 8237048 40915 -481560 -440645 8677693 47849 2968059 3015908 11693601 9269189 0 9269189 47849 2968059 3015908 12285097 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. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 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. 1 0 0 0 0 0 0 0 0 0 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 0 0 0 0 0 0 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. 1 Scholarships and financial assistance 621 2678226 Procedure for Monitoring Grants in the U.S.: Part I, Line 2: Schedule I, Part I, Line 2: The College's financial aid department monitors and maintains records regarding all financial aid awards. X 1 1 X X X 0 0 0 0 0 0 0 0 0 Dr Michael Simoneaux 145000 0 0 0 0 0 2915 0 5456 0 153371 0 0 0 Part I, Line 1a The President is provided with housing on campus for the convenience of the College. Montgomery County Development Authority 581325567 613235AB6 2007-10-01 10000000 Construction of facilities 0 0 0 235000 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 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. Changes in Net Assets or Fund Balances: 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. 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 0 0 1 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 Georgia Baptist Convention C 1128085 Georgia Baptist Foundation Inc E 1761584