GRACE SCHOOLS: Form 990, tax year 2009
View the entire original 990 at ProPublica ↗
- Organization
- GRACE SCHOOLS (EIN 35-0868095)
- Tax period
- 2009-06-01 to 2010-05-31
- Filed
- 2011-01-13
- IRS object ID
- 201130149349300708
- Schema version
- 2009v1.2
- 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 C
- Schedule D
- Schedule E
- Schedule I
- Schedule J
- Schedule K
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-01-13T15:57:02-07:00 | Timestamp |
| Tax Period End Date | 2010-05-31 | TaxPeriodEndDate |
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2009-06-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 350868095 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GRACE SCHOOLS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | GRAC | NameControl |
| Phone | 5743725100 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 Seminary DR | AddressLine1 |
| City | Winona Lake | City |
| State | IN | State |
| ZIP Code | 46590 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Steve Popenfoose | Name |
| Title | Chief Financial Officer | Title |
| Phone | 5743725100 | Phone |
| Date Signed | 2011-01-13 | DateSigned |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2009 | 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 Ronald Manahan | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 Seminary Drive | AddressLine1 |
| City | Winona Lake | City |
| State | IN | State |
| ZIP Code | 46590 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 35165246 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | www.grace.edu | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1948 | YearFormation |
| State Legal Domicile | IN | StateLegalDomicile |
| Activity Or Mission Description | To be an Evangelical Christian Community of higher education | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 22 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 21 | NbrIndependentVotingMembers |
| Total Nbr Employees | 909 | TotalNbrEmployees |
| Total Nbr Volunteers | 50 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 1865376 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 2791609 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 30150583 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 31866734 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 234354 | InvestmentIncomePriorYear |
| Investment Income Current Year | 506903 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 0 | OtherRevenuePriorYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 32250313 | TotalRevenuePriorYear |
| Total Revenue Current Year | 35165246 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 8769483 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 10699409 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 11721356 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 10956613 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 670300 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 10759602 | OtherExpensePriorYear |
| Other Expenses Current Year | 11717224 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 31250441 | TotalExpensesPriorYear |
| Total Expenses Current Year | 33373246 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 999872 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 1792000 | RevenuesLessExpensesCY |
| Total Assets BOY | 44745546 | TotalAssetsBOY |
| Total Assets EOY | 44238724 | TotalAssetsEOY |
| Total Liabilities BOY | 21591256 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 19381170 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 23154290 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 24857554 | NetAssetsOrFundBalancesEOY |
| Mission Description | To be an Evangelical Christian Community of higher education | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 4718000 | Expense |
| Grants | 0 | Grants |
| Revenue | 6114433 | Revenue |
| Description | Auxiliary Services | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 18095502 | Expense |
| Grants | 10699409 | Grants |
| Revenue | 22791671 | Revenue |
| Description | Instructional | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 4944722 | Expense |
| Grants | 0 | Grants |
| Revenue | 6259142 | Revenue |
| Description | Institutional Support | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 0 | TotalOfOtherProgramServiceExp |
| Total Of Other Program Service Grnt | 0 | TotalOfOtherProgramServiceGrnt |
| Total Of Other Program Service Rev | 0 | TotalOfOtherProgramServiceRev |
| Total Program Service Expense | 27758224 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 1 | LobbyingActivities |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 1 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Balance Sheet Amounts Reported | 1 | BalanceSheetAmountsReported |
| 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 | 0 | 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 | 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 |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 109 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 909 | 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 | 1 | QuidProQuoContributions |
| Quid Pro Quo Disclosure | 1 | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Form8899 Filed | 1 | Form8899Filed |
| Form1098 C Filed | 1 | Form1098CFiled |
| Nbr Voting Governing Body Members | 22 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 21 | 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 | 1 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 1 | 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 | 0 | 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 | IN | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | Joshua Bailey | NamePerson |
| Telephone Number | 5743725100 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 Seminary Dr | AddressLine1 |
| City | Winona Lake | City |
| State | IN | State |
| ZIP Code | 46590 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (26 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Key EmployeeKeyEmployee | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|---|
| Dr John F Smith | ||||||||
| Trustee | 1 | X | 0 | 0 | 0 | |||
| Dr John Carini | ||||||||
| Trustee | 1 | X | 0 | 0 | 0 | |||
| Henry Weber | ||||||||
| Trustee | 1 | X | 0 | 0 | 0 | |||
| Dr James Custer | ||||||||
| Trustee | 2 | X | 0 | 0 | 0 | X | ||
| Dr Emmanuel Touaboy | ||||||||
| Trustee | 1 | X | 0 | 0 | 0 | |||
| Brook Avey | ||||||||
| Trustee | 1 | X | 0 | 0 | 0 | |||
| William Burke | ||||||||
| Trustee | 1 | X | 0 | 0 | 0 | |||
| Charles Kreider | ||||||||
| Trustee | 1 | X | 0 | 0 | 0 | |||
| Janet Minnix | ||||||||
| Trustee | 1 | X | 0 | 0 | 0 | |||
| Stefanie Gross | ||||||||
| Trustee | 1 | X | 0 | 0 | 0 | |||
| Robert Vitoux | ||||||||
| Trustee | 2 | X | 0 | 0 | 0 | X | ||
| Rev Nathan Zakahi | ||||||||
| Trustee | 2 | X | 0 | 0 | 0 | X | ||
| Rev Jesus Munoz | ||||||||
| Trustee | 1 | X | 0 | 0 | 0 | |||
| John Haller | ||||||||
| Trustee | 1 | X | 0 | 0 | 0 | |||
| Lamarr Lark Sr | ||||||||
| Trustee | 1 | X | 0 | 0 | 0 | |||
| Janine Zeltwanger | ||||||||
| Member-At-Large | 1 | X | 0 | 0 | 0 | |||
| Dr Todd Scoles | ||||||||
| Trustee | 1 | X | 0 | 0 | 0 | |||
| Rev J Paul Mutchler | ||||||||
| Trustee | 1 | X | 0 | 0 | 0 | |||
| Rev Dan Allan | ||||||||
| Member-At-Large | 1 | X | 0 | 0 | 0 | |||
| Dr Kent Adams | ||||||||
| Trustee | 1 | X | 0 | 0 | 0 | |||
| Michael Yoder | ||||||||
| Trustee | 1 | X | 0 | 0 | 0 | |||
| Dr Ronald Manahan | ||||||||
| President | 40 | 170380 | 0 | 0 | X | X | X | |
| G S Popenfoose | ||||||||
| C.F.O. | 40 | 91041 | 0 | 0 | X | |||
| John Boal | ||||||||
| Chief Development | 40 | 94145 | 0 | 0 | X | |||
| Dr James Swanson | ||||||||
| Dean Student Devel | 40 | 88779 | 0 | 0 | X | |||
| Dr Bill Katip | ||||||||
| Provost | 40 | 136108 | 0 | 0 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 580453 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 0 | TotalOtherCompensation |
| Number Individuals GT100 K | 2 | 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 | Address Line2AddressOfContractor/AddressUS/AddressLine2 |
|---|---|---|---|---|---|---|
| Royall Company | ||||||
| 1920 East Parham Road | Richmond | VA | 232282206 | Marketing Consulting | 227331 | |
| Aramark | ||||||
| 22500 Network Place | Chicago | IL | 606731225 | Physical plant and lawn care | 1124949 | |
| Keybanc Capital Markets Inc | ||||||
| 127 Public Square | Cleveland | OH | 44114 | Financial | 135591 | MC OH-01-27-0416 |
| SODEXHO | ||||||
| 4880 Paysphere Circle | Chicago | IL | 60674 | Food services | 1169660 | |
| Brandpoet | ||||||
| 5345 Overbend Trail | Suwanee | GA | 30024 | Marketing and Web Design Services | 223611 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 5 | NumberOfContractorsGT100K |
| Federated Campaigns | 0 | FederatedCampaigns |
| Membership Dues | 0 | MembershipDues |
| Fundraising Events | 9150 | FundraisingEvents |
| Related Organizations | 0 | RelatedOrganizations |
| Government Grants | 166930 | GovernmentGrants |
| All Other Contributions | 2615529 | AllOtherContributions |
| Noncash Contributions | 445000 | NoncashContributions |
| Total Contributions | 2791609 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Unrelated Business RevenueUnrelatedBusinessRevenue | ExclusionExclusionAmount |
|---|---|---|---|---|---|
| Tuition and Fees | 611310 | 25752301 | 25752301 | 0 | $0 |
| Room, Board, Services | 611310 | 6114433 | 6114433 | 0 | $0 |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Related Or Exempt Function Income | 0 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 31866734 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 506903 | TotalRevenueColumn |
| Related Or Exempt Function Income | 506903 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Related Or Exempt Function Income | 0 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Related Or Exempt Function Income | 0 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 0 | Real |
| Personal | 0 | Personal |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 0 | Securities |
| Other | 0 | Other |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrbtns Rprtd Fundraising Events | 9150 | CntrbtnsRprtdFundraisingEvents |
| Total Other Revenue | 0 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 35165246 | TotalRevenueColumn |
| Related Or Exempt Function Income | 32373637 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Program Services | 0 | ProgramServices |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10699409 | Total |
| Program Services | 10699409 | ProgramServices |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Program Services | 0 | ProgramServices |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Program Services | 0 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 571001 | Total |
| Program Services | 80373 | ProgramServices |
| Management And General | 397060 | ManagementAndGeneral |
| Fundraising | 93568 | Fundraising |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Program Services | 0 | ProgramServices |
| Management And General | 0 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7824402 | Total |
| Program Services | 6481883 | ProgramServices |
| Management And General | 1158133 | ManagementAndGeneral |
| Fundraising | 184386 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10000 | Total |
| Program Services | 0 | ProgramServices |
| Management And General | 10000 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1963531 | Total |
| Program Services | 1611970 | ProgramServices |
| Management And General | 286190 | ManagementAndGeneral |
| Fundraising | 65371 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 587679 | Total |
| Program Services | 459358 | ProgramServices |
| Management And General | 108864 | ManagementAndGeneral |
| Fundraising | 19457 | Fundraising |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1681405 | Total |
| Program Services | 1363067 | ProgramServices |
| Management And General | 278655 | ManagementAndGeneral |
| Fundraising | 39683 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 45636 | Total |
| Program Services | 2181 | ProgramServices |
| Management And General | 43455 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 67900 | Total |
| Program Services | 0 | ProgramServices |
| Management And General | 67900 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 86378 | Total |
| Program Services | 0 | ProgramServices |
| Management And General | 0 | ManagementAndGeneral |
| Fundraising | 86378 | Fundraising |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Fundraising | 0 | Fundraising |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Program Services | 0 | ProgramServices |
| Management And General | 0 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3048930 | Total |
| Program Services | 1622796 | ProgramServices |
| Management And General | 1380493 | ManagementAndGeneral |
| Fundraising | 45641 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 201316 | Total |
| Program Services | 55760 | ProgramServices |
| Management And General | 144888 | ManagementAndGeneral |
| Fundraising | 668 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 530043 | Total |
| Program Services | 408502 | ProgramServices |
| Management And General | 94028 | ManagementAndGeneral |
| Fundraising | 27513 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 282563 | Total |
| Program Services | 58729 | ProgramServices |
| Management And General | 214749 | ManagementAndGeneral |
| Fundraising | 9085 | Fundraising |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Program Services | 0 | ProgramServices |
| Management And General | 0 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1714560 | Total |
| Program Services | 1392916 | ProgramServices |
| Management And General | 319986 | ManagementAndGeneral |
| Fundraising | 1658 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 558442 | Total |
| Program Services | 455220 | ProgramServices |
| Management And General | 40095 | ManagementAndGeneral |
| Fundraising | 63127 | Fundraising |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Program Services | 0 | ProgramServices |
| Management And General | 0 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 39049 | Total |
| Program Services | 24694 | ProgramServices |
| Management And General | 13645 | ManagementAndGeneral |
| Fundraising | 710 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 941832 | Total |
| Program Services | 922796 | ProgramServices |
| Management And General | 19036 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Program Services | 0 | ProgramServices |
| Management And General | 0 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1601552 | Total |
| Program Services | 1569601 | ProgramServices |
| Management And General | 31951 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 186415 | Total |
| Program Services | 31899 | ProgramServices |
| Management And General | 154516 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Other Expenses OtherExpenses (3 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| Food | 468176 | 440036 | 0 | 28140 |
| Membership Dues | 158376 | 76983 | 77268 | 4125 |
| Bank Charges | 104651 | 51 | 103810 | 790 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 33373246 | Total |
| Program Services | 27758224 | ProgramServices |
| Management And General | 4944722 | ManagementAndGeneral |
| Fundraising | 670300 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 222150 | BOY |
| EOY | 22709 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1274931 | BOY |
| EOY | 1436886 | EOY |
Receivables From Officers Etc ReceivablesFromOfficersEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Receivables From Disqual Persons ReceivablesFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5386116 | BOY |
| EOY | 5296236 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 63660 | BOY |
| EOY | 50429 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 454503 | BOY |
| EOY | 498770 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 51034693 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 19885966 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 31857369 | BOY |
| EOY | 31148727 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4196164 | BOY |
| EOY | 4489561 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1290653 | BOY |
| EOY | 1295406 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 44745546 | BOY |
| EOY | 44238724 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1969316 | BOY |
| EOY | 1610992 | EOY |
Grants Payable GrantsPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3195020 | BOY |
| EOY | 3152305 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 283850 | BOY |
| EOY | 268000 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10860000 | BOY |
| EOY | 10455000 | EOY |
Escrow Account Liability EscrowAccountLiability
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Loans From Officers Directors LoansFromOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3662282 | BOY |
| EOY | 2154624 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1620788 | BOY |
| EOY | 1740249 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 21591256 | BOY |
| EOY | 19381170 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12979994 | BOY |
| EOY | 14810917 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2502226 | BOY |
| EOY | 2315009 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7672070 | BOY |
| EOY | 7731628 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 23154290 | BOY |
| EOY | 24857554 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 44745546 | BOY |
| EOY | 44238724 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 1 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| 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 C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 0 | Volunteers |
| Paid Staff Or Management | 0 | PaidStaffOrManagement |
| Media Advertisements | 0 | MediaAdvertisements |
| Mailings Members | 0 | MailingsMembers |
| Publications Or Broadcast | 0 | PublicationsOrBroadcast |
| Grants Other Organizations | 0 | GrantsOtherOrganizations |
| Direct Contact Legislators | 1 | DirectContactLegislators |
| Direct Contact Legislators | $2,500 | DirectContactLegislatorsAmount |
| Rallies Demonstrations | 0 | RalliesDemonstrations |
| Other Activities | 1 | OtherActivities |
| Other Activities | $86,378 | OtherActivitiesAmount |
| Total Lobbying Expenditures IIB | 88878 | TotalLobbyingExpendituresIIB |
| Not Described In501c3 | 0 | NotDescribedIn501c3 |
Form990 Schedule C Part IV Form990ScheduleCPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | SchC_P2B_S00_L01 | Identifier |
| Return Reference | Schedule C, Part II-B, Line 1 | ReturnReference |
| Explanation | Grace contracts with Anchor Consulting, LLC of Alexandria, Virginia. Anchor lobbies legislators on Grace's behalf to secure funding through the appropriations process. | Explanation |
Schedule D IRS990ScheduleD
Held Works Of Art Amts HeldWorksOfArtAmts
| Field | Value | IRS element (for citing) |
|---|---|---|
| Revenues Included | 0 | RevenuesIncluded |
| Assets In Part X | 0 | AssetsInPartX |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collect Used For Public Exhibition | X | CollectUsedForPublicExhibition |
| Collect Used For Scholar Research | X | CollectUsedForScholarResearch |
| Collect Used For Preservation | X | CollectUsedForPreservation |
| Collect Used For Loan Or Exch Prgrms | X | CollectUsedForLoanOrExchPrgrms |
| Solicited Assets For Sale | 0 | SolicitedAssetsForSale |
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 8817722 | BeginningOfYearBalance |
| Contributions | 47918 | Contributions |
| Investment Earnings Or Losses | 669501 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 364549 | GrantsOrScholarships |
| Other Expenditures | 0 | OtherExpenditures |
| Administrative Expenses | 0 | AdministrativeExpenses |
| End Of Year Balance | 9170592 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 9308415 | BeginningOfYearBalance |
| Contributions | 78439 | Contributions |
| Investment Earnings Or Losses | -180768 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 388364 | GrantsOrScholarships |
| Other Expenditures | 0 | OtherExpenditures |
| Administrative Expenses | 0 | AdministrativeExpenses |
| End Of Year Balance | 8817722 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 1 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 1 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 0 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 569207 | OtherCostOrOtherBasis |
| Book Value | 569207 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 0 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 35571233 | OtherCostOrOtherBasis |
| Depreciation | 9365144 | Depreciation |
| Book Value | 26206089 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 0 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 2175491 | OtherCostOrOtherBasis |
| Depreciation | 285967 | Depreciation |
| Book Value | 1889524 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 0 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 6723189 | OtherCostOrOtherBasis |
| Depreciation | 5742758 | Depreciation |
| Book Value | 980431 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 0 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 5995573 | OtherCostOrOtherBasis |
| Depreciation | 4492097 | Depreciation |
| Book Value | 1503476 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 31148727 | TotalOfBookValueLandBuildings |
Financial Derivatives FinancialDerivatives
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | 4489561 | BookValue |
| Method Of Valuation | F | MethodOfValuation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 4489561 | TotalOfBookValueSecurities |
Other Assets OtherAssets (2 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| Interest in Kosciusko County Community Foundation | 52911 |
| Charitable Remainder Trust | 1242495 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 1295406 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| Annuities and Trust payable | $828,023 |
| Interest Rate Swap Agreement | $912,226 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 1740249 | TotalOfAmounts |
| Total Revenue | 35165246 | TotalRevenue |
| Total Expenses | 33373246 | TotalExpenses |
| Excess Or Deficit For Year | 1792000 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 0 | NetUnrealizedGLOnInvestments |
| Donated Services And Facilities | 0 | DonatedServicesAndFacilities |
| Investment Expenses | 0 | InvestmentExpenses |
| Prior Period Adjustments | 0 | PriorPeriodAdjustments |
| Other | $356,264 | OtherAmount |
| Total Adjustments | 356264 | TotalAdjustments |
| Excess Or Deficit Per FS | 2148264 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 24465837 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 0 | NetUnrealizedGainsInvestments |
| Donated Srvc And Use Of Facilities | 0 | DonatedSrvcAndUseOfFacilities |
| Recoveries Of Prior Year Grants | 0 | RecoveriesOfPriorYearGrants |
| Other Revenues | 0 | OtherRevenues |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 24465837 | RevenueSubtotal |
| Investment Expenses Not Included | 0 | InvestmentExpensesNotIncluded |
| Other Revenues Not Included | 10699409 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 10699409 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 35165246 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 22673837 | TotExpensesEtcAuditedFinclStmt |
| Donated Services Use Of Facilities | 0 | DonatedServicesUseOfFacilities |
| Prior Year Adjustments | 0 | PriorYearAdjustments |
| Losses Reported | 0 | LossesReported |
| Other Expenses Included | 0 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 22673837 | ExpensesSubtotal |
| Investment Expenses Not Included2 | 0 | InvestmentExpensesNotIncluded2 |
| Other Expenses Not Included | 10699409 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 10699409 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 33373246 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (7 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| SchD_P03_S00_L01 | Schedule D, Part III, Line 1 | Collections of historical treasures and similar assets are not capitalized inasmuch as the items are preserved and cared for continuously. Purchases of collection items are reported in the year of acquisition as decreases in unrestricted net assets, or in temporarily or permanently restricted net assets if the assets used to purchase the items were restricted to that use by donor stipulation. Contributions of collection items are not reported in the financial statements. Proceeds from disposal of, and insurance recoveries related to, collection items are reported as increases in the appropriate net asset classes. The School's collections consist of the home and original household furnishings of Billy Sunday, a noted evangelist in the early 20th century. They are subject to a policy that preserves these items and the memory of Billy Sunday's ministry and his effect on 20th Century Christianity. No collection items were sold or removed in 2010 and 2009 |
| SchD_P03_S00_L04 | Schedule D, Part III, Line 4 | The organization holds several historical Biblical documents that are used in research for the organization's seminary and other interested parties. The organization also holds several items owned by Billy Sunday, a noted evangelist of the early 20th century that also are of interest to seminary students and other interested parties |
| SchD_P05_S00_L04 | Schedule D, Part V, Line 4 | To fund scholarships and other designated program expenses. |
| SchD_P10_S00_L00 | Schedule D, Part X | In accordance with Financial Accounting Standards Board (FASB) Staff Position No. FIN 48-3, the School has elected to defer the effective date of FASB Interpretation No. 48 (FIN 48), Accounting for Uncertainty in Income Taxes, until its fiscal year ending May 31, 2010. The School has continued to account for any uncertain tax positions in accordance with literature that was authoritative immediately prior to the effective date of FIN 48, such as FASB Statement No. 109, Accounting for Income Taxes, and FASB Statement No. 5, Accounting for Contingencies. |
| SchD_P11_S00_L08 | Schedule D, Part XI, Line 8 | Donated non-cash contribution 445,000 Change in fair market value of Derivative -88,736 |
| SchD_P12_S00_L04b | Schedule D, Part XII, Line 4b | Discounted value of tuition |
| SchD_P13_S00_L04b | Schedule D, Part XIII, Line 4b | Grant expense for tuition discount |
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 |
| Pub Via Broadcast Media Expln | Nondiscrimination policies are included in all materials available to the public | PubViaBroadcastMediaExpln |
| 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 |
| Govt Financial Aid Explanation | Aid is received from Government through the Perkins Loan program. | GovtFinancialAidExplanation |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
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 | Financial Aid Tuition Discount | TypeOfGrant |
| Number Of Recipients | 1500 | NumberOfRecipients |
| Amount Of Cash Grant | 0 | AmountOfCashGrant |
| Amount Of Non Cash Assistance | 10699409 | AmountOfNonCashAssistance |
| Method Of Valuation | Other | MethodOfValuation |
| Description Of Non Cash Assistance | Discounts given to qualifying students taken directly off the amount owed to the institution. | DescriptionOfNonCashAssistance |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | SchI_P01_S00_L02 | Identifier |
| Return Reference | Schedule I, Part I, Line 2 | ReturnReference |
| Explanation | Student financial aid is monitored by institutional guidelines and a committee of employees with responsibility to assure the institutional guidelines are properly followed. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| 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 (5 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 Related OrgsCompReportPrior990RelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dr Ronald Manahan | |||||||||||||
| 170380 | 0 | 0 | 0 | 0 | 0 | 19492 | 0 | 13486 | 0 | 203358 | 0 | 203425 | |
| Dr Bill Katip | |||||||||||||
| 135850 | 0 | 0 | 0 | 258 | 0 | 0 | 0 | 20781 | 0 | 156889 | 0 | 0 | 165822 |
| John Boal | |||||||||||||
| 93568 | 0 | 0 | 0 | 577 | 0 | 0 | 0 | 11551 | 0 | 105696 | 0 | 0 | 106863 |
| G S Popenfoose | |||||||||||||
| 90830 | 0 | 0 | 0 | 211 | 0 | 900 | 0 | 18438 | 0 | 110379 | 0 | 0 | 110246 |
| Dr James Swanson | |||||||||||||
| 80373 | 0 | 0 | 0 | 8406 | 0 | 3000 | 0 | 18208 | 0 | 109987 | 0 | 0 | 102049 |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | SchJ_P01_S00_L01a | Identifier |
| Return Reference | Schedule J, Part I, Line 1a | ReturnReference |
| Explanation | The employee is a pastor and, as such, part of overall compensation is designated as housing allowance. | Explanation |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Town of Winona Lake | BusinessNameLine1 |
| Business Name Line2 | Indiana Economic Development | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Issuer EIN | 356001243 | IssuerEIN |
| CUSIP Number | 975204AH1 | CUSIPNumber |
| Date Issued | 2006-05-23 | DateIssued |
| Issue Price | 6840000 | IssuePrice |
| Description Of Purpose | Building | DescriptionOfPurpose |
| Defeased | 0 | Defeased |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
Form990 Schedule K Part II Form990ScheduleKPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Proceeds | 0 | TotalProceeds |
| Amount In Reserve Fund | 0 | AmountInReserveFund |
| Amount Defeased | 0 | AmountDefeased |
| Amount Unspent | 0 | AmountUnspent |
| Issuance Costs From Proceeds | 0 | IssuanceCostsFromProceeds |
| Working Capital Expenditures | 0 | WorkingCapitalExpenditures |
| Capital Expenditures | 0 | CapitalExpenditures |
| Year Of Subst Completion | 2006 | YearOfSubstCompletion |
| 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 |
| Bond Counsel Routinely Engaged | 1 | BondCounselRoutinelyEngaged |
| Prcntge Prvt Business Use By Others | 0 | PrcntgePrvtBusinessUseByOthers |
| Percentage Of Prvt Business Re UBI | 0 | PercentageOfPrvtBusinessReUBI |
| Total Private Business Use | 0 | TotalPrivateBusinessUse |
| Post Issuance Compliance Procdrs | 1 | PostIssuanceComplianceProcdrs |
Form990 Schedule K Part IV Form990ScheduleKPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8038 T Filed | 0 | Form8038TFiled |
| Variable Rate Issue | 1 | 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 M IRS990ScheduleM
Real Estate Commercial RealEstateCommercial
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 1 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 445000 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | Professional Estimate | 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 | 0 | ThirdPartiesUsed |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| F990_P06_S0A_L06 | Form 990, Part VI, Section A, Line 6 | Attenders of Grace Brethren Churches who personally donate more than $50 per year to the institution are considered members. |
| F990_P06_S0A_L07a | Form 990, Part VI, Section A, Line 7a | Members of the institution as defined in Part VI, Section A, Line 6 elect the members of the governing body. |
| F990_P06_S0A_L07b | Form 990, Part VI, Section A, Line 7b | Governing body cannot make changes to the articles of incorporation without prior approval from the corporation membership and Corporation members also approve the slate of candidates for election to the Board of Trustees. |
| F990_P06_S0B_L11 | Form 990, Part VI, Section B, Line 11 | A copy of form 990 is sent electronically to all governing body members before it is filed. |
| F990_P06_S0B_L12c | Form 990, Part VI, Section B, Line 12c | Members of the governing body and key employees complete a conflict of interest questionaire each year and any potential conflicts identified in the questionaire are investigated and resolved. |
| F990_P06_S0B_L15 | Form 990, Part VI, Section B, Line 15 | A salary comparison of other CCCU colleges and universities is distributed to the Presidential Care Commitee of the Board of Directors and is utilized to set the salary of the CEO of the institution. |
| F990_P06_S0C_L19 | Form 990, Part VI, Section C, Line 19 | All such documents are made available upon request. |