2026-05-13T11:14:54-00:00 2025-06-30 581910650 The Wesley Peachtree Group CPAs 1475 Klondike Road Suite 100 Conyers GA 30094 990 2024-07-01 586044761 POINT UNIVERSITY INC POIN 7063851000 507 WEST 10TH STREET West Point GA 31833 Stacy Bartlett President 7063851000 2026-05-11 true true Dane Alexander CPA JD P01684380 4048740555 2026-05-13 2024 2025-03-06 01:10:19Z Stacy Bartlett 507 West 10th Street West Point GA 31833 39942597 false X www.point.edu X 1928 GA To educate students for Christ-centered service and leadership throughout the world. 16 16 570 16 609429 8479434 3844870 34101111 29167096 172168 -662052 524905 6152032 43277618 38501946 16428464 15549419 0 14543764 13692605 40229 0 338151 12587155 12506577 43599612 41748601 -321994 -3246655 42076568 36966671 23672352 23754458 18404216 13212213 To educate students for Christ-centered service and leadership throughout the world. false false 31758597 15549419 27035129 Point University offers associate degree programs, bachelors degree programs, masters degree programs, and certificate programs in the academic areas of biblical studies and ministry, business and leadership, social and behavioral sciences and human services, education, humanities, music, biology, and exercise and health sciences. Not all academic areas are offered at all levels. Over 2,000 students are enrolled in the residential program at West Point, the online program, and off-site locations in Peachtree City and Savannah, Georgia. 4027265 2131967 Auxiliary enterprises support Point Universitys educational mission by providing nonacademic services that enhance student life and campus operations. These services include dining, student housing and residence life, the campus store and bookstore services, coffee and merchandise services, athletics-related activities, and other student support services that help students live, learn, participate in campus life, and build community outside the classroom. 35785862 true true false false false false false false false true true false false true true true true false true false false false true false false false false false true true false false false false false true false true true false false false true false true false false false true 1066 0 570 true true true false false false false false false false false false false false false X 16 16 false false false false false false false true true false true true true true true true true true true false false GA X Sena K Landey Interim CFO 7063851000 507 West 10th Street West Point GA 31833 Dr Dean C Collins President 040.00 X 231080 0 51947 Mr Stephen T Weaver Professor - Business 040.00 X 138344 0 30661 Ms Stacey A Bartlett Chief of Staff 040.00 X 115740 0 13419 Mr Jeffrey A Haverly Professor - Business 040.00 X 102804 0 21447 Ms Bethany Huxford Davis Associate Professor - Business Leadership 040.00 X 102077 0 20802 Mr Andre' T Kennebrew Trustee/Board Chair 001.00 X X 0 0 0 Dr Faith Simpson Trustee/Vice Chair 001.00 X X 0 0 0 Mr David McDaniel Trustee/Treasurer Secretary 001.00 X X 0 0 0 Mr Marvin Bussey Trustee 001.00 X 0 0 0 Ms Khalilah Cooper Trustee 001.00 X 0 0 0 Mr Randy Cordell Trustee/Governance Committee Chair 001.00 X 0 0 0 Mr Robert Day Trustee/Advancement and Athletics Committee Chair 001.00 X 0 0 0 Mr David A Deeter Trustee/Finance/Audit Committee Chair 001.00 X 0 0 0 Mr Jeremy Fine Trustee 001.00 X 0 0 0 Mr J Ross Greene Trustee 001.00 X 0 0 0 Mr T Campbell Cam Huxford Trustee 001.00 X 0 0 0 Mr Rob Raynor Trustee/Spiritual Formation and Kingdom Diversity Committee Chair 001.00 X 0 0 0 Mr Amory Scott Trustee 001.00 X 0 0 0 Dr Jim Sloderbeck Trustee/Academics and Enrollment Committee Chair 001.00 X 0 0 0 Mr Andrew Stith Trustee 001.00 X 0 0 0 690045 138276 5 false true false Sage Dining Services Inc 1402 York Road Lutherville MD 21093 Cafeteria 1285833 Ellucian Company LLC 4 Country View Road Malvern PA 19355 Software Maintenance and support 555213 Slingshot LP 1500 S Western Avenue Marion IN 46952 Bookstore/Mailroom 414539 Penn Cleaning Solutions LLC 75 Riverside Street Franklin GA 30217 Janitorial/Maintenance 370629 Synergy Campus Security Service PO Box 1224 Lagrange GA 30241 Campus Security 209695 13 150872 3693998 59642 3844870 Tuition and fees 611710 27035129 27035129 Auxiliary Services 611710 2131967 2131967 29167096 146099 632500 1440651 -808151 -808151 Partnership income 900099 5358103 5358103 Other income 900099 184500 184500 Golf Course Income 900099 609429 609429 6152032 38501946 34709699 609429 0 14821164 14821164 728255 728255 0 828320 828320 0 10054927 9168618 583872 302437 0 2107272 1773922 333350 702086 591474 110612 0 0 0 0 0 2762461 1983413 773946 5102 163276 108200 50091 4985 984939 296642 669550 18747 877187 154523 722664 0 1068882 1068882 777404 758777 14603 4024 0 0 904634 768939 135695 0 983098 835633 147465 629815 203590 426225 Special events 116855 96532 19189 1134 Other taxes 144427 46687 97740 Dues and subscriptions 160415 153785 4908 1722 Athletic expenses 342211 338152 4059 2590973 1888674 702299 41748601 35785862 5624588 338151 807334 1170937 6196915 4675795 314043 1021173 2104184 1370475 261094 35439 1166042 431259 30708056 14699182 25231070 16008874 1875332 1253316 4120554 10999403 42076568 36966671 3296022 2411486 1380980 1570436 14766202 14003797 4229148 5768739 23672352 23754458 X 12728633 11760975 5675583 1451238 18404216 13212213 42076568 36966671 X -3246655 -1945348 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false 5835234 658584 140749 1958772 4675795 5426988 164408 128899 -114939 5835234 5259269 167719 5426988 4923245 149800 186224 5259269 4697342 38913 186990 4923245 0.19000 0.61000 0.20000 false false 1256423 1256423 19847421 9905762 9941659 2708480 1351790 1356690 3553470 1773521 1779949 3342262 1668109 1674153 16008874 Financial derivatives and other financial products Closely-held equity interests Finance lease - right-of-use asset 6251 Operating lease - right-of-use asset 5422058 Property held for sale 5571094 10999403 Federal income taxes Finance lease liability 6980 Operating lease liability 5593578 Student Deposits 168181 5768739 X 36556598 -1945348 -1945348 38501946 38501946 41748601 41748601 41748601 V 4 The Universitys endowment funds are held and invested to support donor designated purposes including scholarships. On June 6, 2025 the University obtained approval from the Georgia Attorney General to release certain endowment funds held in perpetuity from net assets with donor restrictions to net assets without donor restrictions under Georgia UPMIFA. This reclassification was based on a determination that the restrictions in the applicable gift instruments had been satisfied. The University must continue using the funds for the purpose of granting scholarships to deserving students attending the University. During the year total endowed funds and cumulative earnings released from restrictions were 4,170,079. X 2 The University is exempt from federal and state income taxes under Section 501c3 of the Internal Revenue Code. Only unrelated business income, as defined by Section 512a1 of the Internal Revenue Code, is subject to federal income tax. Management evaluated the Universitys tax positions for the year ended June 30, 2025, and believes there are no uncertain tax positions. Accordingly, no tax liability has been accrued. There are no years under examination by any taxing authority. XI 4b The organization reported noncash contributions of 1,550,642 on Form 990, Part VIII, line 1g, and Schedule M. These contributions consisted of publicly traded securities, forgiven loans, and other property. The contributions were not included in total revenue, gains, and other support per the audited financial statements. This amount is included on Schedule D, Part XI, line 4b, to reconcile revenue reported on Form 990 to revenue reported in the audited financial statements. true true true true true true true false false false false false false false false true false true 6a The University receives governmental support to aid students needing educational assistance. Monies are awarded through three federal programs the Pell Grant, the Federal Supplemental Educational Opportunity Grant, and the Federal Work-Study program. In addition, the University receives state support for students needing educational assistance. Scholarships and Financial Aid Central America and the Caribbean 6 104376 N/A Scholarships and Financial Aid East Asia and the Pacific 4 40450 N/A Scholarships and Financial Aid Europe Including Iceland and Greenland 21 361254 N/A Scholarships and Financial Aid Middle East and North Africa 1 22000 N/A Scholarships and Financial Aid North America 4 66300 N/A Scholarships and Financial Aid South America 4 65075 N/A Scholarships and Financial Aid Sub-Saharan Africa 3 68800 N/A false false false false false false Part III The number of recipients reported in Part III, column c is an estimate. The organization maintains transactional scholarship records by individual recipient, identified by a unique Student ID, country of residency, and award type. For purposes of Schedule F reporting, the organization aggregated the underlying records by Student ID to identify the unique number of foreign students who received scholarship or financial aid awards during the tax year. Each unique Student ID was counted as one recipient regardless of the number of separate awards e.g., merit scholarship, athletic scholarship, endowed scholarship received by that student during the year. Country-level recipient counts were then aggregated to the IRS geographic regions reported in column b based on each recipients country of residency. The total estimated number of foreign recipients reported is 43, corresponding to total cash grants of 728,255. true Scholarships and Financial Aid 1036 14821164 Part I Line 2 Grants are primarily monitored in the financial aid department through the use of written and electronic documentation. Students receiving grants and scholarships are considered eligible based on the colleges assessment of achievement and financial need. X true true X false false false false false false false false false false Dr Dean C Collins President 231080 1320 7215 43412 283027 Mr Stephen T Weaver Professor - Business 138344 4368 26293 169005 Part I Line 1A An annual nontaxable housing allowance of 34,500 is provided to the President, who is an ordained minister. Risepoint LLC Wiley EDULLC Risepoint LLC is a substantial contributor of the organization 344201 Risepoint LLC was paid for a mix of e-learning services for online students false Honorbuilt LLC A board member of the university is the CEO of Honorbuilt LLC 60000 Honorbuilt has a subscription with the universitys online program false X 3 49642 Published Market Price X Property 1 10000 Estimated Fair Market Value false true true Part I Line 32a The organization uses third-party service providers to assist with the solicitation, processing, or sale of certain noncash contributions. The organization reviews and records these contributions based on information provided by the donor, the third-party service provider, and the organizations internal records. Form 990, Part VI, Section A, Line 1a The membership of the executive committee consists of the elected officers of the board of trustees, and the chairmen of the standing committees of the board of trustees created by the bylaws. The chairman of the board of trustees is the chairman of the executive committee. The executive committee may take emergency action for the board of trustees when circumstances do not permit calling a special meeting of the entire board, or when a quorum cannot be obtained at a called special meeting. A majority of the members of the executive committee constitutes a quorum for action. Actions of the executive committee are reported to the board of trustees and are subject to discussion and ratification at the next regular meeting of the board of trustees. Form 990, Part VI, Section B, Line 11b As a matter of procedure, the finance committee of the board of trustees reviews the Form 990. The executive committee presents a report of its review to the board of trustees. A copy of the Form 990 is provided to the board of trustees before submission to the IRS. Form 990, Part VI, Section B, Line 12c The conflict of interest policy is annually distributed to trustees, officers, and certain identified agents and key employees to assist them in considering such disclosures. Disclosure is appropriate and required at any time conflicts of interest may occur. Written notices of disclosures are filed with the CEO or another person designated by the CEO to receive such notifications. At the meeting of the top governing body, all disclosures of real or perceived conflicts of interest are noted for the record in the minutes. Form 990, Part VI, Section B, Line 15a The Presidents compensation is reviewed by the finance committee of the board of trustees. Comparative data from similar colleges and universities is obtained annually to assist in determining compensation levels. This process is documented in the board minutes upon compensation approval. Form 990, Part VI, Section C, Line 19 Point University makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Form 990, Part XI, Line 9 During the fiscal year, the Universitys Board of Trustees approved a formal plan to sell its golf course located in Chambers County, Alabama. As the facility was not utilized for academic or programmatic purposes and is being actively marketed for sale, it was reclassified from property and equipment to Property Held for Sale a current asset in accordance with ASC 360. At the date of reclassification, the golf course had a carrying value of 7,245,348. Following an independent appraisal to estimate the fair value less costs to sell, the University determined the fair value to be 5,300,000. Consequently, the University recorded an unrealized loss of 1,945,348 to adjust the asset to its estimated net realizable value. The University expects the sale to be finalized during fiscal year 2026. POINT UNIVERSITY GOLF CLUB LLC 2001 COUNTRY CLUB ROAD LANETT AL 36863 473728196 GOLF COURSE AL 609429 5492577 POINT UNIVERSITY PU PROPERTIES LLC 507 WEST 10TH STREET WEST POINT GA 31833 814900384 REAL ESTATE GA POINT UNIVERSITY