SOUTHWESTERN CHRISTIAN UNIVERSITY INC: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- SOUTHWESTERN CHRISTIAN UNIVERSITY INC (EIN 73-0599209)
- Tax period
- 2021-07-01 to 2022-06-30
- Filed
- 2024-11-14
- IRS object ID
- 202413199349307761
- Schema version
- 2021v4.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule I
- Schedule J
- Schedule L
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-14T11:47:55+00:00 | ReturnTs |
| Tax Period End | 2022-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 363990892 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Capin Crouse LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2435 Research Parkway Suite 200 | AddressLine1Txt |
| City | Colorado Springs | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80920 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 730599209 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Southwestern Christian University | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SOUT | BusinessNameControlTxt |
| Phone | 4057897661 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7210 NW 39th Expressway | AddressLine1Txt |
| City | Bethany | CityNm |
| State Abbreviation | OK | StateAbbreviationCd |
| ZIP | 73008 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Otis Garrison | PersonNm |
| Person Title | Interim CEO | PersonTitleTxt |
| Phone | 4057897661 | PhoneNum |
| Signature | 2024-11-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Sara Tibbott | PreparerPersonNm |
| PTIN | P01486965 | PTIN |
| Phone | 5055022746 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
Principal Ofcr Business Name PrincipalOfcrBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Otis Garrison | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7210 NW 39th Expressway | AddressLine1Txt |
| City | Bethany | CityNm |
| State Abbreviation | OK | StateAbbreviationCd |
| ZIP | 73008 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $14,173,581 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.swcu.edu | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1959 | FormationYr |
| Legal Domicile State | OK | LegalDomicileStateCd |
| Activity Or Mission | Providing Christ-centered liberal arts education, empowering graduates to excel. | ActivityOrMissionDesc |
| Voting Members Governing Body | 14 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 244 | TotalEmployeeCnt |
| Total Volunteers | 15 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,522,401 | PYContributionsGrantsAmt |
| CY Contributions Grants | $4,333,239 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $9,234,945 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $9,439,507 | CYProgramServiceRevenueAmt |
| PY Investment Income | $20,847 | PYInvestmentIncomeAmt |
| CY Investment Income | $18,537 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,625,058 | PYOtherRevenueAmt |
| CY Other Revenue | $382,298 | CYOtherRevenueAmt |
| PY Total Revenue | $12,403,251 | PYTotalRevenueAmt |
| CY Total Revenue | $14,173,581 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $3,529,131 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $4,404,785 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,836,703 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $4,096,857 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $29,614 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,340,204 | PYOtherExpensesAmt |
| CY Other Expenses | $4,528,344 | CYOtherExpensesAmt |
| PY Total Expenses | $10,706,038 | PYTotalExpensesAmt |
| CY Total Expenses | $13,029,986 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,697,213 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,143,595 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $10,129,682 | TotalAssetsBOYAmt |
| Total Assets EOY | $9,341,315 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $8,681,786 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $6,754,946 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,447,896 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,586,369 | NetAssetsOrFundBalancesEOYAmt |
| Mission | SCU is a Christ-centered liberal arts institution equipping students for a life of learning, leadership, and service; integrating faith, learning, and living; and empowering graduates to excel and to positively impact their world for Jesus Christ. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $9,561,386 | ExpenseAmt |
| Grant | $4,404,785 | GrantAmt |
| Revenue | $7,678,502 | RevenueAmt |
| Desc | Southwestern Christian University is a private, four-year Christian university offering both undergraduate and graduate programs. Undergraduate students can choose from one Associate's and 20 Bachelor's degree options in six academic departments and enjoy a student to faculty ratio of 17:1. Graduate degrees include a Master of Ministry, a Master of Arts in Theological Studies, and a Master of Arts in Christian Global Leadership. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,175,998 | ExpenseAmt |
| Revenue | $1,772,293 | RevenueAmt |
| Desc | Auxiliary Enterprises - Southwestern Christian University offers onsite dorm rooms plus cafeteria for onsite students and commuter students. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $10,737,384 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (true) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | Yes (true) | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (true) | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 566 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 244 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 14 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | OK | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Bill Martin | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4057897661 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7210 NW 39th Expressway | AddressLine1Txt |
| City | Bethany | CityNm |
| State Abbreviation | OK | StateAbbreviationCd |
| ZIP | 73008 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| Randell Drake | ||||||
| Chair | 1.0 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Wayne Kirby | ||||||
| Vice Chairman, Regent - Board Member | 1.0 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Daniel Ice | ||||||
| Regent - Board Member | 0.5 | Yes (X) | $0 | $0 | $0 | |
| David Richardson | ||||||
| Regent - Board Member (part year) | 0.5 | Yes (X) | $0 | $0 | $0 | |
| Demetrius Miles | ||||||
| Regent - Board Member | 0.5 | Yes (X) | $0 | $0 | $0 | |
| Donna Goad | ||||||
| Regent - Board Member | 0.5 | Yes (X) | $0 | $0 | $0 | |
| Doug Beacham Jr | ||||||
| Regent - Board Member | 0.5 | Yes (X) | $0 | $0 | $0 | |
| Lauren Pickens | ||||||
| Regent - Board Member | 0.5 | Yes (X) | $0 | $0 | $0 | |
| Mario Ayala | ||||||
| Regent - Board Member | 0.5 | Yes (X) | $0 | $0 | $0 | |
| Max Barroso | ||||||
| Regent - Board Member | 0.5 | Yes (X) | $0 | $0 | $0 | |
| Neil Barlow | ||||||
| Regent - Board Member | 0.5 | Yes (X) | $0 | $0 | $0 | |
| Scott Hampton | ||||||
| Regent - Board Member | 0.5 | Yes (X) | $0 | $0 | $0 | |
| Stuart Sherrill | ||||||
| Regent - Board Member | 0.5 | Yes (X) | $0 | $0 | $0 | |
| Thomas McGhee | ||||||
| Regent - Board Member | 0.5 | Yes (X) | $0 | $0 | $0 | |
| Tricia Rex Carnes | ||||||
| Regent - Board Member | 0.5 | Yes (X) | $0 | $0 | $0 | |
| Dr Tom Murray | ||||||
| President | 40.0 | Yes (X) | $79,736 | $0 | $85,000 | |
| Kyle Taylor | ||||||
| Business Controller | 40.0 | Yes (X) | $94,785 | $0 | $2,200 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $174,521 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $87,200 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Pioneer College Caterers | |||||
| 7210 NW 39th Expressway | Bethany | OK | 73008 | Food Services | $643,027 |
| Comcourse Inc | |||||
| 1101 Pacific Ave Ste 250 | Santa Cruz | CA | 95060 | Online Education Services | $275,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $3,302,173 | GovernmentGrantsAmt |
| All Other Contributions | $1,031,066 | AllOtherContributionsAmt |
| Total Contributions | $4,333,239 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Tuition and fees | 611310 | $7,667,214 | $7,667,214 |
| Auxiliary enterprises | 900099 | $1,772,293 | $1,772,293 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $9,439,507 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $18,537 | TotalRevenueColumnAmt |
| Exclusion | $18,537 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $371,010 | TotalRevenueColumnAmt |
| Exclusion | $371,010 | ExclusionAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $11,288 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $11,288 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $11,288 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $14,173,581 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $9,450,795 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $389,547 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,404,785 | TotalAmt |
| Program Services | $4,404,785 | ProgramServicesAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $233,735 | TotalAmt |
| Program Services | $98,169 | ProgramServicesAmt |
| Management And General | $128,554 | ManagementAndGeneralAmt |
| Fundraising | $7,012 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,622 | TotalAmt |
| Program Services | $49,622 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,218,899 | TotalAmt |
| Program Services | $2,665,792 | ProgramServicesAmt |
| Management And General | $551,753 | ManagementAndGeneralAmt |
| Fundraising | $1,354 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $383,407 | TotalAmt |
| Program Services | $267,958 | ProgramServicesAmt |
| Management And General | $114,066 | ManagementAndGeneralAmt |
| Fundraising | $1,383 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $211,194 | TotalAmt |
| Program Services | $169,665 | ProgramServicesAmt |
| Management And General | $41,024 | ManagementAndGeneralAmt |
| Fundraising | $505 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $81,024 | TotalAmt |
| Management And General | $81,024 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $461 | TotalAmt |
| Management And General | $461 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $718,943 | TotalAmt |
| Program Services | $612,743 | ProgramServicesAmt |
| Management And General | $106,200 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,699 | TotalAmt |
| Program Services | $5,326 | ProgramServicesAmt |
| Management And General | $2,067 | ManagementAndGeneralAmt |
| Fundraising | $306 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $106,237 | TotalAmt |
| Program Services | $1,749 | ProgramServicesAmt |
| Management And General | $104,488 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $186,543 | TotalAmt |
| Program Services | $19,867 | ProgramServicesAmt |
| Management And General | $166,676 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,224,842 | TotalAmt |
| Program Services | $1,105,781 | ProgramServicesAmt |
| Management And General | $119,061 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $302,802 | TotalAmt |
| Program Services | $296,240 | ProgramServicesAmt |
| Management And General | $6,562 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,286 | TotalAmt |
| Program Services | $1,258 | ProgramServicesAmt |
| Management And General | $28 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $194,751 | TotalAmt |
| Program Services | $184,372 | ProgramServicesAmt |
| Management And General | $10,379 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $213,606 | TotalAmt |
| Program Services | $202,660 | ProgramServicesAmt |
| Management And General | $10,946 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $220,195 | TotalAmt |
| Program Services | $208,460 | ProgramServicesAmt |
| Management And General | $11,735 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt | Program ServicesProgramServicesAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Bad debt expense | $671,155 | $671,155 | ||
| Dues & subscriptions | $87,547 | $3,435 | $83,693 | $419 |
| Textbooks & materials | $39,444 | $7,545 | $31,899 | |
| Recruiting & training | $3,168 | $3,168 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $468,641 | TotalAmt |
| Program Services | $324,177 | ProgramServicesAmt |
| Management And General | $125,829 | ManagementAndGeneralAmt |
| Fundraising | $18,635 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,029,986 | TotalAmt |
| Program Services | $10,737,384 | ProgramServicesAmt |
| Management And General | $2,262,988 | ManagementAndGeneralAmt |
| Fundraising | $29,614 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $138,304 | BOYAmt |
| EOY | $115,311 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,056 | BOYAmt |
| EOY | $16,530 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,605,924 | BOYAmt |
| EOY | $919,487 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,651 | BOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $10,505,698 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $4,207,755 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,244,131 | BOYAmt |
| EOY | $6,297,943 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,103,616 | BOYAmt |
| EOY | $1,992,044 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,129,682 | BOYAmt |
| EOY | $9,341,315 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,927,958 | BOYAmt |
| EOY | $1,978,128 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,112,272 | BOYAmt |
| EOY | $296,824 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $50,000 | BOYAmt |
| EOY | $50,000 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,274,956 | BOYAmt |
| EOY | $3,912,994 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,316,600 | BOYAmt |
| EOY | $517,000 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,681,786 | BOYAmt |
| EOY | $6,754,946 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$983,062 | BOYAmt |
| EOY | $89,623 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,430,958 | BOYAmt |
| EOY | $2,496,746 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,447,896 | BOYAmt |
| EOY | $2,586,369 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,129,682 | BOYAmt |
| EOY | $9,341,315 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,143,595 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$5,122 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $994,308 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $940,337 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $795,474 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,522,401 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,333,239 | CurrentTaxYearAmt |
| Total | $8,585,759 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $994,308 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $940,337 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $795,474 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,522,401 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,333,239 | CurrentTaxYearAmt |
| Total | $8,585,759 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $7,165 | SubstantialContributorsTotAmt |
| Public Support Total170 | $8,578,594 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $46,962 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $182,590 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $129,704 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $85,106 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $389,547 | CurrentTaxYearAmt |
| Total | $833,909 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,200,000 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,560,799 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $11,288 | CurrentTaxYearAmt |
| Total | $2,772,087 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $12,191,755 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $47,746,840 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.7036 | PublicSupportCY170Pct |
| Public Support PY170 | 0.594 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule A, Part II | The organization is a school as described under 170(b)(1)(A)(ii) and is not required to complete a public support schedule. Schedule A, Part II is completed to verify the School can qualify under public charity status section 170(b)(1)(A)(vi) and, therefore, qualifies to use the first listed special rule for Schedule B reporting. |
| Schedule A, Part II, Line 10 Other Income | DESCRIPTION - ASSET APPRECIATION, COLUMN A - 1200000.0, COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - , COLUMN F - 1200000.0; DESCRIPTION - FORGIVENESS OF DEBT, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - 1560799.0, COLUMN E - , COLUMN F - 1560799.0; DESCRIPTION - MISC INCOME, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - 11288.0, COLUMN F - 11288.0; |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| 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) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,340,434 | BeginningYearBalanceAmt |
| Contributions | $1,200 | ContributionsAmt |
| Investment Earnings Or Losses | $374,454 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $487,226 | GrantsOrScholarshipsAmt |
| End Year Balance | $2,228,862 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,774,147 | BeginningYearBalanceAmt |
| Contributions | $538,033 | ContributionsAmt |
| Investment Earnings Or Losses | $70,747 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $42,493 | GrantsOrScholarshipsAmt |
| End Year Balance | $2,340,434 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,720,067 | BeginningYearBalanceAmt |
| Contributions | $6,700 | ContributionsAmt |
| Investment Earnings Or Losses | $111,182 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $63,802 | GrantsOrScholarshipsAmt |
| End Year Balance | $1,774,147 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,212,538 | BeginningYearBalanceAmt |
| Contributions | $11,270 | ContributionsAmt |
| Investment Earnings Or Losses | $158,675 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $159,874 | GrantsOrScholarshipsAmt |
| Other Expenditures | $502,542 | OtherExpendituresAmt |
| End Year Balance | $1,720,067 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,007,605 | BeginningYearBalanceAmt |
| Contributions | $1,500 | ContributionsAmt |
| Investment Earnings Or Losses | $1,358,582 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $155,149 | GrantsOrScholarshipsAmt |
| End Year Balance | $2,212,538 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.0 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 1.0 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.0 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (true) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $336,903 | OtherCostOrOtherBasisAmt |
| Book Value | $336,903 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $8,612,996 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,935,801 | DepreciationAmt |
| Book Value | $5,677,195 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,230,087 | OtherCostOrOtherBasisAmt |
| Depreciation | $946,242 | DepreciationAmt |
| Book Value | $283,845 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $325,712 | OtherCostOrOtherBasisAmt |
| Depreciation | $325,712 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $6,297,943 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (4 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| Mineral Interests | $1,200,000 | C |
| Affiliate Investments | $726,091 | C |
| Cash and Cash Equivalents | $37,770 | C |
| Interest in Pooled Funds | $28,183 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $1,992,044 | TotalBookValueSecuritiesAmt |
| Total Rev Etc Audited Fincl Stmt | $10,096,778 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$5,122 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $0 | OtherRevenueAmt |
| Revenue Not Reported | -$5,122 | RevenueNotReportedAmt |
| Revenue Subtotal | $10,101,900 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $461 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $4,071,220 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $4,071,681 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $14,173,581 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $8,958,305 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $0 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $8,958,305 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $461 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $4,071,220 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $4,071,681 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $13,029,986 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule D, Part V, Line 4 Intended uses of endowment funds | Income from endowment funds is used to provide scholarships for students. |
| Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements | Grants & financial aid to students - 4071220 |
| Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements | Grants & financial aid to students - 4071220 |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY | The University publicizes this policy in local newspapers and on the University's website. In addition, admissions counselors utilize promotion and recruiting procedures designed to inform and attract students from all racial segments within their recruiting territories. |
| Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT | The University receives funds from the U.S. Department of Education for the following awards: Federal Direct Student Loan Program, Federal Pell Grants, Federal Supplemental Educational Opportunity Grant Program, and the Federal Work-Study Program. The University also received financial assistance from the Higher Education Emergency Relief Funds (HEERF) and the Paycheck Protection Program as part of the CARES Act. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| Scholarships | 413 | $4,071,220 |
| HEERF grants | 370 | $333,565 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. | FormAndLineReferenceDesc |
| Explanation | Criteria is established for the awarding of individual scholarships. Students must complete an application and scholarships are awarded after all external scholarships and grants have been applied, not to exceed the cost of attendance. Scholarships are applied directly to the student account. A listing of scholarships and general scholarship policies can be found on the SCU website, www.swcu.edu. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Dr Tom Murray | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Title | President | TitleTxt |
| Base Compensation Filing Org | $79,736 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $85,000 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $164,736 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule J, Part I, Line 1a Housing allowance or residence for personal use | FormAndLineReferenceDesc |
| Explanation | Pursuant to Internal Revenue Code Section 107, ministerial housing allowances are provided for qualifying ministerial employees. This is not included in taxable compensation. Dr. Tom Murray, President, met the qualifications for and received a ministerial housing allowance during the tax year. | ExplanationTxt |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Dr Tom Murray | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship With Org | President | RelationshipWithOrgTxt |
| Loan Purpose | University Operations | LoanPurposeTxt |
| Loan To Organization | Yes (X) | LoanToOrganizationInd |
| Original Principal | $100,000 | OriginalPrincipalAmt |
| Balance Due | $50,000 | BalanceDueAmt |
| Default | false | DefaultInd |
| Board Or Committee Approval | false | BoardOrCommitteeApprovalInd |
| Written Agreement | false | WrittenAgreementInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $50,000 | TotalBalanceDueAmt |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Zachary Sherrill | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | Family member of board member, Stuart Sherrill | RelationshipDescriptionTxt |
| Transaction | $40,586 | TransactionAmt |
| Transaction | Employee compensation and benefits | TransactionDesc |
| Sharing Of Revenues | false | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Line 1a Delegate broad authority to a committee | The Executive Committee shall consist of all of the officers of the board, the Chair of each standing committee, International Pentecostal Holiness Church (IPHC) Liaison to Higher Education and the President of the University. The Executive Committee shall have and exercise all of the authority of the Board of Regents in the management of the affairs of the Corporation, except for action taken of the full Board of Regents as required by statute, the Amended and Restated Articles of Incorporation, or the Bylaws, shall have power to authorize the seal of the Corporation to be affixed to all papers which may require it. Provided, however, the Executive Committee shall act only in the interval between meetings of the Board or whenever it is impractical to call a meeting of the Board, and shall at all times be subject to the control and direction of the Board. It shall have the power to revise the annual budget during the fiscal year, if warranted, based upon recommendations from the Business and Finance Committee for necessary adjustments. It shall receive salary recommendations from the Business and Finance Committee for necessary adjustments. It shall transact any special business committed to it by the Board of Regents. It shall coordinate the work of, and have general supervisory authority over all other board committees. It shall be an advisory council, in addition to its policy functions, for the President of the University. It shall have the authority to conduct examinations or investigations as it deems proper and based upon such, take action except in cases where the full Board of Regents is warranted. It shall not take any action inconsistent with a prior act of the Board of Regents, award degrees, amend Bylaws, locate permanent buildings on property held for University purposes, remove or appoint the President of the University, or take any action which has been reserved by the Board. It shall meet prior to the annual Board of Regents meeting and at least three other times during the year. Time, place, and notice (if any) of Executive Committee meetings shall be determined by the Executive Committee. It shall constitute a quorum when a majority of the number of members of the Executive for the transaction of all business. A vote of a majority of a quorum shall constitute the act of the Executive Committee. The Executive Committee shall keep regular minutes of its proceedings and report the same to the Board of Regents. Any action which might be taken at a meeting of the Executive Committee may be taken without a meeting if a record or memorandum thereof be made in writing and signed by all the members of the Executive Committee. The signed record or memorandum, or a signed copy, shall be placed in the Minute Book of the Corporation. It shall be granted by the Board of Regents sole authority to act as the court of last appeal in all faculty contractual matters. The Executive Committee's decision shall be binding on the full Board of Regents. It shall furnish, through its Secretary, a copy of the minutes of its meetings to each member of the Board within thirty (30) days. It shall review and recommend to the Board of Regents the compensation of the University President. |
| Form 990, Part VI, Line 11b Review of form 990 by governing body | The Form 990 is prepared by an independent CPA firm and is first reviewed in detail by the Finance Team. The 990 is then provided to the Audit Committee and all board members prior to being submitted to the IRS. |
| Form 990, Part VI, Line 12c Conflict of interest policy | Officers, trustees, key employees and all employees with budgetary responsibility are required to submit conflict of interest disclosures annually. These forms are reviewed by management as well as the Audit Committee. Any conflicts or potential conflicts are resolved by the Audit Committee and the Board of Regents. All interested parties are required to recuse themselves from board deliberations and any subsequent vote. |
| Form 990, Part VI, Line 15a Process to establish compensation of top management official | The University participates in annual compensation studies of various higher education associations and uses the studies to review appropriateness of officer and key employee salaries. The President has an annual review by the Board of Regents that includes a performance review and comparison to average salaries and benefits of similar institutions. The Controllers' salary is set by HR and approved by the President. The deliberations and decisions regarding executive compensation are documented in the board minutes. |
| Form 990, Part VI, Line 15b Process to establish compensation of other employees | See narrative for Form 990, Part VI, Line 15a |
| Form 990, Part VI, Line 19 Required documents available to the public | The University makes its governing documents, conflict of interest policy, and financial statements available upon request. |
| Form 990, Part VIII, Line 11d Other Miscellaneous Revenue | Misc revenue - Total Revenue: 11288, Related or Exempt Function Revenue: 11288, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; |