GREAT LAKES BIBLE COLLEGE: Form 990, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- GREAT LAKES BIBLE COLLEGE (EIN 38-6080947)
- Tax period
- 2010-07-01 to 2011-06-30
- Filed
- 2011-10-05
- IRS object ID
- 201142789349300719
- Schema version
- 2010v3.4
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-10-05T13:00:43-05:00 | Timestamp |
| Tax Period End Date | 2011-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MANER COSTERISAN PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2425 E GRAND RIVER SUITE 1 | AddressLine1 |
| City | LANSING | City |
| State | MI | State |
| ZIP Code | 489123291 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2010-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 386080947 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GREAT LAKES CHRISTIAN COLLEGE | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | GREA | NameControl |
| Phone | 5173210242 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6211 WILLOW HIGHWAY | AddressLine1 |
| City | LANSING | City |
| State | MI | State |
| ZIP Code | 489171299 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | WILLIAM BROSSMANN | Name |
| Title | VP FINANCE & OPERATIONS | Title |
| Phone | 5173210242 | Phone |
| Date Signed | 2011-09-28 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | BRUCE J DUNN CPA | Name |
| Phone | 5173237500 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | WILLIAM BROSSMANN | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6211 WILLOW HIGHWAY | AddressLine1 |
| City | LANSING | City |
| State | MI | State |
| ZIP Code | 489171299 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 3843141 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.GLCC.EDU | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1972 | YearFormation |
| State Legal Domicile | MI | StateLegalDomicile |
| Activity Or Mission Description | TO PROVIDE BIBLE-ORIENTED SYSTEMATIC TRAINING, RESULTING IN A TWO OR FOUR YEAR DEGREE. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 15 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 15 | NbrIndependentVotingMembers |
| Total Nbr Employees | 164 | TotalNbrEmployees |
| Total Nbr Volunteers | 272 | TotalNbrVolunteers |
| Total Gross UBI | 16557 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 15557 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 1589825 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 1626425 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 1967086 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 2077793 | ProgramServiceRevenueCY |
| Investment Income Prior Year | -80528 | InvestmentIncomePriorYear |
| Investment Income Current Year | 27335 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 61357 | OtherRevenuePriorYear |
| Other Revenue Current Year | 61570 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 3537740 | TotalRevenuePriorYear |
| Total Revenue Current Year | 3793123 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 1910717 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 1866549 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 185764 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 1745207 | OtherExpensePriorYear |
| Other Expenses Current Year | 1893738 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 3655924 | TotalExpensesPriorYear |
| Total Expenses Current Year | 3760287 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -118184 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 32836 | RevenuesLessExpensesCY |
| Total Assets BOY | 5836781 | TotalAssetsBOY |
| Total Assets EOY | 5921027 | TotalAssetsEOY |
| Total Liabilities BOY | 2758938 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 2699160 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 3077843 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 3221867 | NetAssetsOrFundBalancesEOY |
| Mission Description | GREAT LAKES CHRISTIAN COLLEGE, AN INSTITUTION OF HIGHER EDUCATION AFFILIATED WITH CHRISTIAN CHURCHES/CHURCHES OF CHRIST, SEEKS TO GLORIFY GOD BY PREPARING STUDENTS TO BE SERVANT-LEADERS IN THE CHURCH AND WORLD. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 1721447 | Expense |
| Revenue | 1126451 | Revenue |
| Description | EDUCATIONAL - INCLUDING TWO AND FOUR YEAR DEGREES. MAIN EMPHASIS ON BIBLICAL STUDIES. 2010-2011 FALL SEMESTER ENROLLMENT WAS APPROX. 250 STUDENTS. 2010-2011 SPRING SEMESTER ENROLLMENT WAS APPROX. 210 STUDENTS. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 886370 | Expense |
| Revenue | 951342 | Revenue |
| Description | AUXILIARY SERVICES INCLUDING CAFETERIA, BOOKSTORE AND HOUSING FACILITIES. FOR FALL SEMESTER, STUDENT HOUSING WAS PROVIDED FOR 122 STUDENTS. FOR SPRING SEMESTER, STUDENT HOUSING WAS PROVIDED FOR 109 STUDENTS. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 2607817 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| 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 | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | 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 | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| 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 | 1 | 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 | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 18 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 164 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| 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 | 0 | QuidProQuoContributions |
| 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 | 15 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 15 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 1 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 1 | 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 | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | MI | StatesWhereCopyOfReturnIsFiled |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | WILLIAM D BROSSMANN | NamePerson |
| Telephone Number | 5173210242 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6211 W WILLOW HIGHWAY | AddressLine1 |
| City | LANSING | City |
| State | MI | State |
| ZIP Code | 48917 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (17 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| LEE BRACEY | ||||||
| TRUSTEE | 5.00 | X | 0 | 0 | 0 | |
| ANDY GERHART | ||||||
| TRUSTEE | 5.00 | X | 0 | 0 | 0 | |
| EMORY JOHNSON | ||||||
| TRUSTEE | 5.00 | X | 0 | 0 | 0 | |
| TY STEWART | ||||||
| TRUSTEE | 5.00 | X | 0 | 0 | 0 | |
| ROBERT PRATER | ||||||
| TRUSTEE | 5.00 | X | 0 | 0 | 0 | |
| BRIAN WOOD | ||||||
| TRUSTEE | 5.00 | X | 0 | 0 | 0 | |
| RICK STACY | ||||||
| TRUSTEE | 5.00 | X | 0 | 0 | 0 | |
| BILL MEAIGE | ||||||
| TRUSTEE | 5.00 | X | 0 | 0 | 0 | |
| JAMES LOCKWOOD | ||||||
| TRUSTEE | 5.00 | X | 0 | 0 | 0 | |
| DENISE TIMM | ||||||
| TRUSTEE | 5.00 | X | 0 | 0 | 0 | |
| MICHAEL WESTERFIELD | ||||||
| TRUSTEE | 5.00 | X | 0 | 0 | 0 | |
| JOSEPH CLARK | ||||||
| CHAIR | 5.00 | X | 0 | 0 | 0 | X |
| LARRY LONG | ||||||
| VICE CHAIR | 5.00 | X | 0 | 0 | 0 | X |
| JOSEPH SOLITRO | ||||||
| TREASURER | 5.00 | X | 0 | 0 | 0 | X |
| MARK CHRISTIAN | ||||||
| SECRETARY | 5.00 | X | 0 | 0 | 0 | X |
| LAWRENCE L CARTER | ||||||
| PRESIDENT | 40.00 | 91894 | 0 | 4998 | X | |
| WILLIAM D BROSSMANN | ||||||
| VP FINANCE & OPERATIONS | 40.00 | 55072 | 0 | 4866 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 146966 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 9864 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation
Name Of Contractor NameOfContractor
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CREATIVE DINING SERVICES | BusinessNameLine1 |
Address Of Contractor AddressOfContractor
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE ROYAL PARK DRIVE SUITE 3 | AddressLine1 |
| City | ZEELAND | City |
| State | MI | State |
| ZIP Code | 49464 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Of Services | FOOD SERVICE | DescriptionOfServices |
| Compensation | 124871 | Compensation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 1 | NumberOfContractorsGT100K |
| Government Grants | 839743 | GovernmentGrants |
| All Other Contributions | 786682 | AllOtherContributions |
| Total Contributions | 1626425 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| AUXILIARY SERVICES | 900099 | 951342 | 951342 |
| TUITION AND FEES | 611600 | 933117 | 933117 |
| REGISTRATION & FEES | 611600 | 193334 | 193334 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 2077793 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 24353 | TotalRevenueColumn |
| Exclusion | $24,353 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 45013 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 45013 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 45013 | TotalRevenueColumn |
| Exclusion | $45,013 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 53000 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 50018 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 2982 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2982 | TotalRevenueColumn |
| Exclusion | $2,982 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | CELL TOWER INCOME | Description |
| Business Code | 517000 | BusinessCode |
| Total Revenue Column | 16557 | TotalRevenueColumn |
| Unrelated Business Revenue | 16557 | UnrelatedBusinessRevenue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 16557 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 3793123 | TotalRevenueColumn |
| Related Or Exempt Function Income | 2077793 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 16557 | UnrelatedBusinessRevenue |
| Exclusion | $72,348 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 157274 | Total |
| Program Services | 100977 | ProgramServices |
| Management And General | 47398 | ManagementAndGeneral |
| Fundraising | 8899 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 972712 | Total |
| Program Services | 622279 | ProgramServices |
| Management And General | 294224 | ManagementAndGeneral |
| Fundraising | 56209 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 649739 | Total |
| Program Services | 439387 | ProgramServices |
| Management And General | 185197 | ManagementAndGeneral |
| Fundraising | 25155 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 86824 | Total |
| Program Services | 48761 | ProgramServices |
| Management And General | 36237 | ManagementAndGeneral |
| Fundraising | 1826 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1916 | Total |
| Management And General | 1916 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 27797 | Total |
| Management And General | 27797 | ManagementAndGeneral |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 13745 | Total |
| Management And General | 13745 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 18195 | Total |
| Program Services | 2650 | ProgramServices |
| Management And General | 15545 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 45813 | Total |
| Program Services | 6017 | ProgramServices |
| Management And General | 36000 | ManagementAndGeneral |
| Fundraising | 3796 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 321009 | Total |
| Program Services | 108711 | ProgramServices |
| Management And General | 181792 | ManagementAndGeneral |
| Fundraising | 30506 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 194415 | Total |
| Program Services | 171337 | ProgramServices |
| Management And General | 23078 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 105440 | Total |
| Program Services | 59243 | ProgramServices |
| Management And General | 37295 | ManagementAndGeneral |
| Fundraising | 8902 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 104909 | Total |
| Program Services | 104909 | ProgramServices |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 66157 | Total |
| Program Services | 66157 | ProgramServices |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 374803 | Total |
| Program Services | 374803 | ProgramServices |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 51164 | Total |
| Program Services | 29483 | ProgramServices |
| Management And General | 20934 | ManagementAndGeneral |
| Fundraising | 747 | Fundraising |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| CAFETERIA | 292477 | 292477 | ||
| MISCELLANEOUS | 137316 | 78415 | 40437 | 18464 |
| BOOKSTORE-COST OF GOODS | 69125 | 69125 | ||
| REGISTRATION & MEMBERS | 44184 | 7813 | 5111 | 31260 |
| ATHLETICS | 25273 | 25273 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3760287 | Total |
| Program Services | 2607817 | ProgramServices |
| Management And General | 966706 | ManagementAndGeneral |
| Fundraising | 185764 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 132072 | BOY |
| EOY | 135499 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 732951 | BOY |
| EOY | 922123 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 28617 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 37301 | BOY |
| EOY | 18456 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 53906 | BOY |
| EOY | 59478 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 9175446 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 4418592 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4880551 | BOY |
| EOY | 4756854 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5836781 | BOY |
| EOY | 5921027 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 52120 | BOY |
| EOY | 33667 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2446674 | BOY |
| EOY | 2420191 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 260144 | BOY |
| EOY | 245302 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2758938 | BOY |
| EOY | 2699160 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2498583 | BOY |
| EOY | 2606371 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 146882 | BOY |
| EOY | 172993 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 432378 | BOY |
| EOY | 442503 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3077843 | BOY |
| EOY | 3221867 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5836781 | BOY |
| EOY | 5921027 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 32836 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 111188 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 1 | FederalGrantAuditRequired |
| Federal Grant Audit Performed | 1 | FederalGrantAuditPerformed |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 432378 | BeginningOfYearBalance |
| Contributions | 10125 | Contributions |
| End Of Year Balance | 442503 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 415454 | BeginningOfYearBalance |
| Contributions | 16924 | Contributions |
| End Of Year Balance | 432378 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 389432 | BeginningOfYearBalance |
| Contributions | 26022 | Contributions |
| End Of Year Balance | 415454 | 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 | 0 | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 146700 | OtherCostOrOtherBasis |
| Book Value | 146700 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 6187964 | OtherCostOrOtherBasis |
| Depreciation | 2486241 | Depreciation |
| Book Value | 3701723 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 519684 | OtherCostOrOtherBasis |
| Depreciation | 328907 | Depreciation |
| Book Value | 190777 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1359434 | OtherCostOrOtherBasis |
| Depreciation | 1225117 | Depreciation |
| Book Value | 134317 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 961664 | OtherCostOrOtherBasis |
| Depreciation | 378327 | Depreciation |
| Book Value | 583337 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 4756854 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| STUDENT DEPOSITS | $71,663 |
| ANNUITY LIABILITY | $173,639 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 245302 | TotalOfAmounts |
| Total Revenue | 3793123 | TotalRevenue |
| Total Expenses | 3760287 | TotalExpenses |
| Excess Or Deficit For Year | 32836 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 111188 | NetUnrealizedGLOnInvestments |
| Total Adjustments | 111188 | TotalAdjustments |
| Excess Or Deficit Per FS | 144024 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 3904311 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 111188 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | 111188 | RevenueNotRptdF990 |
| Revenue Subtotal | 3793123 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 3793123 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 3760287 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 3760287 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 3760287 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: | PART V, LINE 4: | THE INTEREST FROM PERMANENTLY RESTRICTED FUNDS IS USED FOR STUDENT SCHOLARSHIPS. OTHER ENDOWNMENT FUNDS ARE USED FOR OPERATIONAL REVENUES. |
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X: | IN PREPARATION OF TAX RETURNS, TAX POSITIONS ARE TAKEN BASED ON INTERPRETATION OF FEDERAL, STATE AND LOCAL INCOME TAX LAWS. MANAGEMENT PERIODICALLY REVIEWS AND EVALUATES THE STATUS OF UNCERTAIN TAX POSITIONS AND MAKES ESTIMATES OF AMOUNTS, INCLUDING INTEREST AND PENALTIES, ULTIMATELY DUE OR OWED. NO AMOUNTS HAVE BEEN IDENTIFIED, OR RECORDED, AS UNCERTAIN TAX POSITIONS. FEDERAL, STATE AND LOCAL TAX RETURNS GENERALLY REMAIN OPEN FOR EXAMINATION BY THE VARIOUS TAXING AUTHORITIES FOR A PERIOD OF THREE TO FOUR YEARS. |
Schedule E IRS990ScheduleE
| 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 | THE COLLEGE'S POLICY IS INCLUDED IN ALL COURSE CATALOGS, THE EMPLOYEE HANDBOOK AND THE BOARD OF TRUSTEES HANDBOOK. |
| EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE | SCHEDULE E, PART I, LINE 6 | THE COLLEGE RECEIVES FINANCIAL AID FROM GOVERNMENTAL AGENCIES AS LISTED ON STATEMENT SUPPORTING LINE 1. PELL GRANTS 547,966 SEOG GRANTS 21,522 CWS GRANTS 27,439 ACG GRANTS 11,975 STATE (MI) GRANTS 230,841 ----------- TOTAL 839,743 ----------- ----------- |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV (2 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| JUDITH CARTERLAWRENCE CARTER | |||
| JUDITH IS THE WIFE OF LAWERENCE CARTER WHO IS AN OFFICER | 27783 | JUDITH WAS ISSUED FORM W-2 FOR WORK DONE AT GREAT LAKES CHRISTIAN COLLEGE. | 0 |
| BETSY CARTERLAWRENCE CARTER | |||
| BETSY IS THE DAUGHTER-IN-LAW OF LAWERENCE CARTER WHO IS AN OFFICER | 38105 | BETSY WAS ISSUED FORM W-2 FOR WORK DONE AT GREAT LAKES CHRISTIAN COLLEGE. | 0 |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (8 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | LAWRENCE CARTER, JUDITH CARTER & BETSY CARTER - FAMILY RELATIONSHIP | |
| FORM 990, PART VI, SECTION A, LINE 6 | MEMBERS PER THE BYLAWS. | |
| FORM 990, PART VI, SECTION B, LINE 11 | THE VICE PRESIDENT OF FINANCE AND OPERATIONS RECEIVES AND REVIEWS FORM 990. THE 990 CAN BE PROVIDED ELECTRONICALLY OR BY HARD COPY TO THE FINANCE COMMITTEE. MEMBERS OF THE FINANCE COMMITTEE HAVE THE OPPORTUNITY TO ADDRESS ANY CONCERNS OR ISSUES WITH THE 990 BEFORE IT IS FILED. | |
| A TRUSTEE WHO PERCEIVES THAT A CONFLICT OF INTEREST MAY EXIST SHALL MAKE FULL DISCLOSURE THEREOF TO THE BOARD AND THE TRUSTEE HAVING THE CONFLICT OF INTEREST SHALL ABSTAIN FROM VOTING ON ANY MATTER RELATED THERETO. | FORM 990, PART VI, SECTION B, LINE 12C | |
| THE PRESIDENT'S SALARY IS SET AND ANNUALLY REVIEWED BY THE BOARD OF TRUSTEES. THE SALARY OF OTHER OFFICERS IS ANNUALLY REVIEWED BY THE FINANCE COMMITTEE OF THE BOARD OF TRUSTEES. COMPARISONS TO THE SALARIES OF EMPLOYEES OF SIMILARLY SIZED COLLEGES ARE CONSIDERED DURING THE REVIEW PROCESS. | FORM 990, PART VI, SECTION B, LINE 15 | |
| ALL INFORMATION IS AVAILABLE UPON REQUEST. FORM 990 IS ALSO POSTED ANNUALLY ON GUIDESTAR'S WEBSITE. THE 990 IS PUBLIC INFORMATION THROUGH THE MICHIGAN ATTORNEY GENERAL'S OFFICE. | FORM 990, PART VI, SECTION C, LINE 19 | |
| CHANGES IN NET ASSETS OR FUND BALANCES: | NET UNREALIZED GAINS ON INVESTMENTS: 111,188. | FORM 990, PART XI, LINE 5: |
| OVERSIGHT OF AUDIT | GREAT LAKES CHRISTIAN COLLEGE HAS A TRUSTEE FINANCE COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. | FORM 990, PART XII, LINE 2C |